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Code of Federal Regulations Pertaining to ESA |
| Labor |
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| Wage and Hour Division, Department of Labor |
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| The Fair Labor Standards Act As Applied to Retailers of Goods or Services |
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| Employment to Which the Act May Apply; Enterprise Coverage |
29 CFR 779.262 - Excise taxes at the retail level.
- Section Number: 779.262
- Section Name: Excise taxes at the retail level.
(a) Federal excise taxes are imposed at the retail level on highway
vehicle fuels other than gasoline under the provisions of 26 U.S.C.
4041. Such excise taxes are levied at the retail level on any liquid
fuel sold for use, or used in a diesel-powered highway vehicle. A
similar tax is imposed on the sale of such special motor fuels as
benzene and liquefied petroleum gas when used as a motor fuel. To the
extent that these taxes are separately stated to the customer, they may
be excluded from gross volume of sales. The extent to which State taxes
are levied at the retail level, and thus excludable when separately
stated, depends, of course, upon the law of the State concerned.
However, as a general rule, State, county, and municipal sales taxes are
levied at the retail level, and to the extent that they are separately
stated, may be excluded. All State excise taxes on gasoline are, for
purposes of section 3(s), taxes levied at the retail level, which, if
separately stated, may be excluded.
(b) The circumstances surrounding the levying and collection of the
Federal excise taxes on gasoline, tires, and inner tubes reflect that,
although they are listed under the title of ``Manufacturers Excise
Taxes,'' they are, in practical operation, taxes ``at the retail
level.'' Federal excise taxes on gasoline, tires, and inner tubes, when
``separately stated,'' may therefore be excluded in computing the annual
gross volume of an enterprise for the purpose of determining coverage
under section 3(s)(1) of the Act and section 13(a)(2) for purposes of
applying the $250,000 test for determining the retail and service
establishment exemption of an establishment in a covered enterprise.
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