296-17A-6405  <<  296-17A-6406 >>   296-17A-6407

(Effective until January 1, 2018.)

WAC 296-17A-6406

Classification 6406.

This classification applies to specialty retail store operations engaged primarily in the sale of a wide variety of products ranging from collectibles such as stamps, coins, sports cards, and dolls to table top appliances such as portable televisions, blenders, mixers and toasters. This classification is comprised of subclassifications that cover a specific type of retail store operation. One of the subclassifications applies to the sale of products which are not covered by another classification. Although the products sold by establishments subject to this classification will vary by each subclassification, the overall operational activities are similar. Each business covered by this classification will generally employ cashiers and merchandise stockers, as well as other occupations of workers.
Special note: This classification excludes all repair operations unless it is specifically included in the classification, delivery service, outside installation work, and lunch counters and restaurants which are to be reported separately in the classification applicable to the work or service being performed.
Clerical office and outside sales employees may be reported separately provided all the conditions of the general reporting rules covering standard exception employees have been met.
6406-00 Retail stores, N.O.C.
Applies to establishments engaged in the retail sale of merchandise or services not covered by another classification (N.O.C.). Merchandise includes, but is not limited to, greeting cards, costume jewelry, scarves, tropical fish and birds and related fish or bird supplies, table top appliances such as mixers, blenders, microwave ovens, or table top satellite receiving units, copy or fax services and related specialty items or services. This classification also applies to establishments that provide inventory services for other businesses.
This classification excludes pet stores that sell dogs or cats and establishments engaged in pet grooming services which are to be reported separately in classification 7308; pet food stores which are to be reported separately in classification 6403; and offset, cold press and similar printing operations which are to be reported separately in classification 4101.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-01 Stores: Camera or photography supply - Retail
Applies to establishments engaged in the retail sale of cameras and photography and dark room supplies such as, but not limited to, batteries, film, processing trays, chemicals, print paper, enlargers, and timers. It is common for these establishments to offer film developing services which may be either a one-hour service or an overnight process. Both types of film developing services are included in this classification when conducted in connection with a camera and photography supply store. This classification is distinguishable from classification 6506 in that establishments covered in classification 6506 are not engaged in the sale of cameras or photo developing equipment.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-03 News and magazine stands - Retail
Applies to establishments engaged in the retail sale of newspapers and magazines. Establishments subject to this classification may sell newspapers or magazines from various locations such as, but not limited to, stands at public markets, store operations in malls, or from a street corner.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-09 Arcades: Coin or token operated
Applies to establishments engaged in operating coin- or token-operated arcades. This classification covers attendants, change makers, and security personnel who monitor the game rooms and make change. Attendants may remove tokens and money from machines and may perform minor adjustments such as resetting a jarred machine.
This classification excludes the installation, removal or repair of machines which is to be reported separately in classification 0606.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-11 Stores: Office stationery and machinery - Retail
Applies to establishments engaged in the retail sale of office stationery, supplies, and/or machinery. For purposes of this classification "office stationery and supplies" includes, but is not limited to, paper, writing tablets, computer software, pens, pencils, markers, staples, staplers, scissors, paper clips, and binders. "Office machinery or business machinery" includes, but is not limited to, calculators, typewriters, various types of copy machines, fax machines, and desk top and lap top computers.
This classification excludes service and repair of office/business machines which is to be reported separately in classification 4107 and establishments engaged in sale of office furniture which are to be reported separately in classification 6306.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-12 Stores: Fabric, yardage, yarn and needlework supplies - Retail
Applies to establishments engaged in the retail sale of fabric, yardage, yarn and needlework supplies. It is common for establishments subject to this classification to have a small inventory of noncommercial/industrial sewing machines and sergers for sale in addition to fabric, sewing notions, patterns, and related supplies. Fabric and yarn stores may also offer sewing and craft classes which are included in this classification when taught by employees of an employer subject to this classification. This classification is distinguishable from sewing machine stores in classification 6309 in that the principle products sold in classification 6406 are fabric and sewing notions while sewing machine stores are not engaged in the sale of fabric or yardage.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-14 Stores: Wind or string musical instruments - Retail
Applies to establishments engaged in the retail sale of musical instruments such as, but not limited to, drums, wind instruments, guitars, and banjos. This classification includes music lessons when provided by employees of an employer subject to this classification and includes minor adjustment services such as replacing a drum skin or a broken string on a guitar.
This classification excludes the repair of wind and string musical instruments which is to be reported separately in the applicable repair classification; establishments engaged in the repair of pianos which are to be reported separately in classification 2906; and establishments engaged in the sale of pianos and organs which are to be reported separately in classification 6306.
Special notes: Classification 6406 does not apply to any establishments that sell pianos or organs in addition to wind or string instruments. Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-16 Stores: Drug - Retail
Applies to establishments engaged in the retail sale of prescription and nonprescription drugs and/or nutritional supplements such as, but not limited to, vitamins, herbal compounds, and energy bars. Drug stores subject to this classification may also carry a variety of personal care and grooming products and may rent crutches, canes, wheel chairs, and walkers.
This classification excludes establishments engaged in the sale and/or rental of hospital beds, motorized wheel chairs, and other patient appliances which are to be reported separately in classification 6306, and establishments engaged in the sale/rental and service (repair) of motorized mobility aids such as wheelchairs and 3-wheel scooters which are to be reported separately in classification 3309.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-17 Stores: Variety - Retail
Applies to establishments engaged in the retail sale of a variety of consumer goods such as, but not limited to, housewares, linens, clothing, toys, and candy. In earlier years establishments subject to this classification were often referred to as "5 and 10 cent stores." Although these stores carry much of the same merchandise as a department store, they are distinguishable in that variety stores are not comprised of specialized departments and do not generally carry the quantity/assortment of products that department stores do.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-18 Private mail box; safety deposit box; computer tape storage facilities - Rent or lease
Applies to establishments engaged in renting or leasing private mail boxes, safety deposit boxes, or computer and financial record storage facilities. Establishments subject to this classification will operate a secured facility where they receive and sort their customers' mail, parcels and packages from the U.S. Post Office or other parcel/package delivery companies, and package articles for shipment for their customers. They also provide a secured storage facility equipped with safety deposit boxes which they rent out on a short or long term basis. It is common for these establishments to offer additional services such as fax, and copying services.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-19 Stores: Coins, stamps, baseball cards, and comic books - Retail
Applies to establishments engaged in the retail sale of coins, stamps, baseball cards, comic books, and similar collectibles. Establishments subject to this classification may be engaged exclusively in mail order sales, sell from browse tables at collectible or trade shows, through specialty auctions, or may sell from a store location. Coin and stamp stores routinely sell magazines, periodicals, and supplies that cater to collections or hobbies. Card shops routinely sell other sports memorabilia such as autographed baseballs, footballs and basketballs, framed pictures, POGS and buttons.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-20 Stores: Book, record, cassette, compact disc, and video - Retail
Applies to establishments engaged in the retail sale or rental of new or used books, records, cassettes, compact discs or videos. Establishments subject to this classification may be engaged exclusively in mail order sales, sell from browse tables or trade shows, through specialty auctions or may sell from a store location.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-23 Stores: Candy - Retail
Applies to establishments engaged in the retail sale of packaged and unpackaged candy they have purchased from others.
This classification excludes establishments engaged in the on-premise manufacture of candy and the subsequent retail sale of these products which are to be reported separately in classification 3905; and establishments engaged in the manufacture of candy or confections for wholesale to retail establishments or distributors which are to be reported separately in classification 3906.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-24 Stores: Cigarette and tobacco - Retail
Applies to establishments engaged in the retail sale of cigarettes, tobacco, and related products such as, but not limited to, pipes, pipe cleaning supplies, rolling machines, cigarette papers, lighters, lighter fluid, and cigarette cases.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-25 Stores: Telephones - Retail
Applies to establishments engaged in the retail sale of telephones, pagers, and cell phones. Establishments subject to this classification are not a utility company in that they do not operate telephone exchanges and are not regulated by the utilities and transportation commission of Washington. Their operations are limited to the sale of communication hardware. Stores subject to this classification may arrange activation and service for their customer, or the customer may contact the service provider directly.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-27 Stores: Stereo components - Retail
Applies to establishments engaged in the retail sale of stereo components. Establishments subject to this classification will sell a variety of audio and video appliances such as, but not limited to, video players, stereos and portable televisions. These establishments may also sell and install automobile stereo speaker systems and car phone systems; however, the installation is not covered in classification 6406-27.
This classification excludes the installation, service or repair of home or car stereos and car phone systems which are to be reported separately in classification 0607, and establishments engaged in the sale of stereo and television console sets, big screen televisions, or other major appliances which are to be reported separately in classification 6306.
Special note: Classification 6306 applies to any establishment that sells TV console sets or big screen TVs, even if the majority of their inventory is stereo components and/or portable TVs. Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-29 Stores: Toys - Retail
Applies to establishments engaged in the retail sale of a variety of toys, games, and related items for persons of all ages. Merchandise includes, but is not limited to, video games, tricycles or bicycles, books, dolls and stuffed animals, outdoor play equipment, and specialty clothing.
This classification excludes establishments engaged in the retail sale of sporting goods and bicycles which are to be reported separately in classification 6309. This classification is distinguishable from businesses in classification 6309 in that the principle products of stores subject to classification 6406 are toys and games, as compared to stores in classification 6309 which are primarily engaged in the sales of sporting goods and bicycles.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-30 Stores: Cosmetics - Retail
Applies to establishments engaged in the retail sale of cosmetics and fragrances. Related services usually offered by these types of stores include consultations with clients regarding make-up techniques, styles, and colors.
This classification excludes hair and nail salons which are to be reported separately in classification 6501.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-31 Stores: Housewares - Retail
Applies to establishments engaged in the retail sale of housewares such as, but not limited to, pots and pans, flatware, dishes, towels, canister sets, soap dishes, towel bars, waste baskets, plant stands, and curtains or draperies.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-33 Stores: Gift shops, N.O.C. - Retail
Applies to establishments engaged in the retail sale of gift items not covered by another classification (N.O.C.) such as, but not limited to, crystal and silver serving pieces, china, cut glass, picture frames, wedding and shower books and invitations, special occasion cards, decorative statues, boxed candy, and ornaments. This merchandise tends to be of a finer selection than the everyday wares common in variety shops.
Special note: Refer to classification 6406 general description at the beginning of this rule for operations excluded from this classification.
6406-40 Retail product demonstrators
Applies to workers who show and explain, but do not sell, specific products in a retail setting. Product demonstrators can work in a variety of locations, such as stores, fairs, and exhibition sites. The classification includes associated administrative duties, set up and break down of a demonstration display space, preparing and setting out products to demonstrate, providing samples without charge, and cleaning up. This classification allows the use of kitchen appliances and utensils to prepare food samples, and the use of nonpowered hand tools and battery-powered screwdrivers to assemble and disassemble displays and products packaged for end-user assembly. Workers reported in this classification can have no duties during their work shift other than those permitted for product demonstrators.
This classification excludes:
• Stocking shelves;
• Selling;
• Setting up product displays intended to remain after the product demonstration;
• Delivery;
• Demonstrating machinery or equipment;
Special note: This is a special exception classification that is only applicable to manufacturers, wholesalers, and businesses specializing in providing product demonstrators and their services to others.
• Product demonstrators employed by a retail store, are to be reported under the store's basic classification;
• Product demonstrators employed by a temporary help service, are to be reported in classification 7106.
[Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 13-08-063, § 296-17A-6406, filed 4/1/13, effective 1/1/14. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.16.100. WSR 12-11-109, § 296-17A-6406, filed 5/22/12, effective 7/1/12. WSR 07-01-014, recodified as § 296-17A-6406, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-710, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-710, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-710, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-710, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 86-12-041 (Order 86-18), § 296-17-710, filed 5/30/86, effective 7/1/86; WSR 85-24-032 (Order 85-33), § 296-17-710, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-710, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-710, filed 11/30/83, effective 1/1/84; WSR 80-17-016 (Order 80-23), § 296-17-710, filed 11/13/80, effective 1/1/81; Order 77-27, § 296-17-710, filed 11/30/77, effective 1/1/78; Order 75-38, § 296-17-710, filed 11/24/75, effective 1/1/76; Order 73-22, § 296-17-710, filed 11/9/73, effective 1/1/74.]
(Effective January 1, 2018.)

WAC 296-17A-6406

Classification 6406.

Retail store operations primarily providing any combination of the following merchandise, supplies, or services:
• Architect and surveyor supplies;
• Athletic outfits, team uniforms and other specialty clothing;
• Blenders, food processors, juicers, microwaves, toasters, portable ovens, and other countertop appliances;
• Candy stores;
• Cleaning supplies;
• Copy services;
• Desktop computers;
• Game arcades;
• Hobby and craft supplies;
• Inventory services;
• Luggage;
• Mail and safety deposit box services;
• Office and school supplies;
• Office equipment, including:
– Copy machines;
– Fax machines;
– Printers.
• Pets (other than cats and dogs) and pet supplies;
• Picture frames;
• Pots, pans, bowls, dishes, eating utensils, and all other kitchenware products;
• Prescription and nonprescription drugs;
• Souvenirs, knickknacks, candles, ornaments, and novelties;
• Sporting goods, including:
– All types of sports equipment;
– Archery supplies;
– Bicycles and accessories;
– Camping supplies;
– Children's pools;
– Fishing gear;
– Guns, ammunition, and accessories;
– Knives;
• Motorized toy vehicles meant to carry a child.
• Stained glass supplies;
• Unfinished fabric, thread, and yarn, and other sewing supplies;
• Store demonstrator services.
Notes: Stores selling a combination of merchandise and/or services found in store classifications 6406 and 6411 are classified 6406. Stores primarily selling merchandise included in classifications 6406 and 6411, but also selling groceries and/or merchandise normally found in classification 6309, are classified 6406. Stores primarily selling merchandise included in classification 6406, but also selling goods described by a store classification rated higher than classification 6309, are classified 6309.
Classification 6406 includes:
• Assembling merchandise from prepackaged kits for display and/or sale;
• Cashiering;
• Classes for customers;
• Cleaning and maintenance of store, storage areas, and associated business offices;
• Inventory work by store employees;
• Parts and batteries for products included in classification 6406;
• Packaging, addressing, and mailing articles for shipment;
• Receiving and returning merchandise at store's loading ramp;
• Renting items normally sold in classification 6406;
• Sales work inside store;
• Store security and surveillance;
• Stocking.
Classification 6406 excludes:
• Workers assembling products for sale, when these products are not purchased and sold as a kit. Assembling goods from component parts that do not come as a kit, is reported separately in the applicable manufacturing classification;
• Delivery drivers who are to be reported separately in classification 1101;
• Door to door sales, reported separately in subclassification 6309-22;
• Stores primarily selling merchandise described by a higher rated store classification, which are assigned the classification that best represents their inventory;
• Stores primarily selling merchandise included in classification 6406, but also merchandise described by a store classification higher rated than 6309, such as:
– Large appliances;
– Automobiles or boats;
– Antique variety;
– Furniture;
– Tires;
– Motorized exercise equipment or machines;
– Meat cutting/packaging;
– Pianos and/or organs;
– Large entertainment systems and televisions;
– Secondhand or used variety store type merchandise.
Note: Stores primarily selling merchandise included in classification 6406, but also selling goods described by a classification rated higher than classification 6309 are classified 6309.
• Stand-alone distribution centers or warehouses which are reported in classification 6407;
• Any repair or installation work;
• Workers installing, servicing, and/or stocking vending equipment, which are reported separately in 0606;
• Coffee, snack, lunch counters or any on-site food preparation which are reported separately in classification 3905;
• Stores with wholesale operations, reported in classification 6407.
High volume warehouse and distribution facilities which are reported separately in classification 6407.
For administrative purposes, classification 6406 is divided into the following subclassification(s):
6406-00 Retail sales and inventory services, N.O.C.
This subclassification differs from 6406-17 in that the stores in this subclassification will be specialized and have inventories around themes such as "pet supplies," "sporting goods," or "gifts."
Excludes:
• Stores selling cats or dogs, reported in classification 7308;
• Stores that specialize in selling bicycles or guns, which are reported in classification 6309;
• Pet grooming, reported separately in classification 7308;
• Pet food stores, which are reported in classification 6403;
• Installation, removal, or repair of arcade equipment, reported separately in classification 0606.
6406-11 Desktop computers, school and office supplies and equipment stores
Excludes:
• Worker hours repairing computers and other office equipment, which is to be reported separately in classification 4107;
• Stores selling office furniture, which are reported separately in classification 6306.
6406-12 Crafts, hobbies, fabric, yarn, and sewing supplies stores
Excludes:
• Worker hours for custom framing, which are reported separately in subclassification 6309-20;
• Stores primarily selling sewing machines and vacuum cleaners, which are reported in 6309-19.
6406-16 Pharmacies, supplements and drug stores
Excludes:
Sale and/or rental of hospital beds, motorized wheel chairs or mobility aids, and other patient appliances, which are reported separately in classification 6306.
6406-17 Variety and general stores
This subclassification differs from 6406-00 in that the stores in this subclassification tend to be larger and less specialized.
6406-18 Private mail, safe deposit box, and copy services
6406-23 Candy stores
Excludes:
• Manufacturing and retail sales of candy or confection at store site, which is classified in 3905;
• Manufacturing candy or confection away from the store site, which is reported separately in classification 3906.
6406-29 Toy stores
Excludes:
Small specialty toy stores with inventory limited to smaller items, such as playing cards, puzzles, games, blocks, small dolls, and other hand toys, which is classified 6411.
6406-40 Retail product demonstrator services
This special exception classification applies only to manufacturers, wholesalers, and businesses specializing in providing product demonstrators and their services to others. Workers reported in this classification can have no duties during their work shift other than those permitted for product demonstrators.
The classification includes:
• Set up and break down of a demonstration display space;
• Providing samples without charge;
• Use of kitchen appliances and utensils to prepare food samples;
• Use of nonpowered hand tools and battery-powered screwdrivers to assemble and disassemble displays.
This classification excludes:
• Stocking shelves;
• Selling;
• Setting up product displays intended to remain after the product demonstration;
• Delivery;
• Demonstrating machinery or equipment.
Product demonstrators employed by a retail store are to be reported under the store's basic classification; product demonstrators employed by a temporary help service are to be reported in classification 7106.
[Statutory Authority: RCW 51.16.035 and WAC 296-17-31029. WSR 17-05-095, § 296-17A-6406, filed 2/14/17, effective 1/1/18. Statutory Authority: RCW 51.04.020 and 51.16.035. WSR 13-08-063, § 296-17A-6406, filed 4/1/13, effective 1/1/14. Statutory Authority: RCW 51.04.020, 51.16.035, and 51.16.100. WSR 12-11-109, § 296-17A-6406, filed 5/22/12, effective 7/1/12. WSR 07-01-014, recodified as § 296-17A-6406, filed 12/8/06, effective 12/8/06. Statutory Authority: RCW 51.16.035. WSR 99-18-068, § 296-17-710, filed 8/31/99, effective 10/1/99; WSR 98-18-042, § 296-17-710, filed 8/28/98, effective 10/1/98; WSR 96-12-039, § 296-17-710, filed 5/31/96, effective 7/1/96. Statutory Authority: RCW 51.04.020(1) and 51.16.035. WSR 93-12-093, § 296-17-710, filed 5/31/93, effective 7/1/93. Statutory Authority: RCW 51.16.035. WSR 86-12-041 (Order 86-18), § 296-17-710, filed 5/30/86, effective 7/1/86; WSR 85-24-032 (Order 85-33), § 296-17-710, filed 11/27/85, effective 1/1/86; WSR 85-06-026 (Order 85-7), § 296-17-710, filed 2/28/85, effective 4/1/85; WSR 83-24-017 (Order 83-36), § 296-17-710, filed 11/30/83, effective 1/1/84; WSR 80-17-016 (Order 80-23), § 296-17-710, filed 11/13/80, effective 1/1/81; Order 77-27, § 296-17-710, filed 11/30/77, effective 1/1/78; Order 75-38, § 296-17-710, filed 11/24/75, effective 1/1/76; Order 73-22, § 296-17-710, filed 11/9/73, effective 1/1/74.]
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