Subjgrp 280. Engaging in Manufacturing and Processing Activities; Section 13(a)(4)

• § 779.345 - Exemption provided in section 13(a)(4).
• § 779.346 - Requirements for exemption summarized.
• § 779.347 - Exemption limited to “recognized retail establishment”; factories not exempt.
• § 779.348 - Goods must be made at the establishment which sells them.
• § 779.349 - The 85-percent requirement.
• § 779.350 - The section 13(a)(4) exemption does not apply to service establishments.