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 6406-00 specialize 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 6406-17 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 51.04.020 and 51.16.035. WSR 19-11-109, § 296-17A-6406, filed 5/21/19, effective 7/1/19. 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.]

PDFWAC 296-17A-6406

Classification 6406.