New York Workers Compensation & Employers Liability Manual Code 8043 Retail Store NOC Clarification Effective Date October 1, 2015

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1 B U L L E T I N 733 Third Avenue New York, New York Tel: (212) July 2, 2015 Contact: Ms. Annmarie Visciano Manager, Underwriting Services Ext. 161, avisciano@nycirb.org R.C To: The Members of the Board RE: New York Workers Compensation & Employers Liability Manual Code 8043 Retail Store NOC Clarification Effective Date October 1, 2015 Following approval by the New York State Department of Financial Services, and in accordance with the authorization of the NYCIRB Underwriting Committee, the Board is introducing an amendment to the New York Workers Compensation and Employers Liability Manual regarding clarifications for Classification Code 8043 Retail Store NOC Including Service of Food Not Restaurants. These changes are being implemented with an effective date of October 1, The language contained in the Classification and Digest of Rulings sections of the Manual for Code 8043 Retail Store NOC Including service of food not restaurants has been updated with the elimination of references to Code 9074 Bar, Dance Club, Lounge, Nightclub or Tavern- Including Entertainers and/or Musicians. The elimination of these references is a result of the discontinuance of Code 9079 Restaurants in At that time, Code 9079 was replaced with three codes, specifically, Codes 9071 Restaurant Full Service-including Entertainers and/or Musicians, Code 9072 Restaurant Fast Food & Drivers and Code 9074 Bar, Dance Club, Lunge, Nightclub or Tavern-Including Entertainers and/or Musicians. Certain references to Code 9074 were retained only for transition purposes in these replacement codes. Since it has been more than 10 years since the erection of the three noted classification codes, references to Code 9074 are no longer needed in these interpretations. Additionally, Code 8043 requires new language indicating that code determination is based on the percentage pertaining to gross receipts. This clarification is necessary for this classification so it may coincide with the same determination method used for other store classifications. Lastly, the entry for Bagel Store Retail Code 8043 is deleted from Page C-10, Part II, Classification Section, since the entry is shown and remains under Stores, Part II in the Classification Section, Page C-84. The additional language and changes results in the following revisions to the WC & EL Manual: Part II Classification Section pages C-10, C-84, C-85, and C-87 and Digest of Rulings and Interpretations Pages D-67, D-73, D-74 and D-78.

2 All updated pages are provided with this bulletin. The change is also included in an updated version of the New York Workers Compensation & Employers Liability Manual, available on the Board s website at: WVT:tg Encl. Very truly yours, Monte Almer President

3 C-10 NEW YORK WORKERS COMPENSATION AND EMPLOYERS LIABILITY MANUAL Effective October 1, st Reprint AWNING or Tent MFG. SHOP only 2576 Separately rate the installation, removal or repair of awnings or tents away from the shop as Code AWNING, Tent or Canvas Goods ERECTION, Removal or Repair & Drivers 9539 Applies to operations away from the shop. BABY CARRIAGE MFG BAG MFG. PAPER or PLASTIC 4273 Separately rate paper manufacturing as Code 4239 and plastic film mfg. as Code BAG or Sack MFG. cloth 2578 Applies to the manufacture, renovation or repair of cotton, burlap or gunny bags or sacks. BAG RENOVATING 2578 Applies to the renovating or repairing of cotton, burlap or gunny bags or sacks. BAGEL MFG. & Route Salespersons, Route Supervisors, Drivers 2003 Applies to shops engaged in making bagels from raw ingredients, not received frozen. BAKERY & Route Salespersons, Route Supervisors, Drivers 2003 BAKING POWDER MFG Separately rate the manufacturing of ingredients as Code BALL or Roller BEARING MFG Shall not be assigned to a risk engaged in operations described by another classification unless the operations subject to Code 3638 are conducted as a separate and distinct business.

4 C-84 NEW YORK WORKERS COMPENSATION AND EMPLOYERS LIABILITY MANUAL Effective October 1, th Reprint STORES: Refer to the New York Digest of Rulings and Interpretations for detailed description of operations which are subject to all store classifications included in this section. AUDIO or Video Cassette, Book, Record, Compact Disc or Software STORE Retail 8072 AUTO PARTS and ACCESSORIES STORE wholesale 7999 AUTOMOBILE ACCESSORIES STORE NOC retail & Drivers 8046 BAGEL SHOPS retail 8043 Applies to shops engaged in selling bagels with spreads and/or made into sandwiches. Includes the sale of beverages and other food for consumption on or away from the premises. This class can only be applied if the sale of prepared items is 50% or less of the gross receipts. If the gross receipts of prepared items is more than 50% of the total gross receipts, the entire operation, including the bagel manufacturing, shall be assigned to Code 9071 or Separately rate bagel manufacturing as Code Separately rate the retail sale of bagels sold without spreads or made into sandwiches as Code 8017 provided the majority (more than 50%) of the sales are derived from the sale of NOC items. BICYCLE STORE-retail-including rental, incidental service or repair 8025 BICYCLE STORE-wholesale-including rental, incidental service or repair 7999 BOOK STORE Retail 8072 CLOTHING or Wearing Apparel STORE retail 8008 CLOTHING or Wearing Apparel STORE wholesale 8032 COFFEE, Tea or Spice STORE retail 8006 No handling of fresh meats. COFFEE, Tea or Spice STORE wholesale 8034 COMPACT DISC, Record, Video or Audio Cassette STORE Retail 8072 DAIRY PRODUCTS STORE retail 8006 No handling of fresh meats. DAIRY PRODUCTS STORE wholesale 8034 DELICATESSEN STORE retail 8006 No handling of fresh meats.

5 NEW YORK WORKERS COMPENSATION C-85 AND EMPLOYERS LIABILITY MANUAL 4 th Reprint Effective October 1, 2015 DEPARTMENT STORE retail 8039 Includes installation of house furnishings and shall apply to each location of a risk at which all of the following conditions exist: 1. The payroll subject to this classification is at least $900,000 per annum. 2. The merchandise handled must include: a. Wearing Apparel b. Linens/Domestics c. House Furnishings (other than furniture) d. Two or more of the following: Cosmetics Luggage Furniture Sporting Goods Giftware Stationery/Greeting Cards Hardware Toys Jewelry 3. The total combined annual sales of items 2.a., 2.b. and 2.c. above must exceed 50% of the total annual sales. Also, the total annual sales of wearing apparel, jewelry and cosmetics must not exceed 80% of the total annual sales. May be used only upon specific assignment by the Rating Board. DRUG or Cigar STORE retail INCLUDING SERVICE OF FOOD not restaurants 8043 Separately rate any location at which more than 50% of the sales is derived from the sale of prepared food as Code 9071 or Code The term food as used in this classification does not include ice cream and soft drinks. DRUG or Cigar STORE NO SERVICE OF FOOD retail 8017 The service of ice cream and soft drinks is included under this classification. DRUG STORE wholesale 8047 DRY CLEANING or LAUNDRY Collecting or DISTRIBUTING STORE 8017 No dry cleaning or laundering at the same location. DRY CLEANING or LAUNDRY Store SELF-SERVICE 8017 No dry cleaning or laundering at the same location. DRY GOODS STORE retail 8008 DRY GOODS STORE wholesale 8032 FISH, Meat or Poultry STORE retail 8031 Includes incidental preparation of meats and produce. Separately rate slaughtering operations as Code FISH, Meat or Poultry Dealer wholesale 8021 Code 8021 and Code 2089 "Packing House" shall not be assigned to the same risk unless the operations described by these classifications are conducted as separate and distinct businesses. FLORIST STORE & Drivers 8001 Includes service away from store premises. Separately rate cultivating or gardening as Code 0035.

6 NEW YORK WORKERS COMPENSATION C-87 AND EMPLOYERS LIABILITY MANUAL 2nd Reprint Effective October 1, 2015 POULTRY, Meat or Fish STORE retail 8031 Includes incidental preparation of meats and produce. Separately rate slaughtering operations as Code POULTRY, MEAT or Fish DEALER wholesale 8021 Code 8021 and Code 2089 "Packing House" shall not be assigned to the same risk unless the operations described by these classifications are conducted as separate and distinct businesses. RECORD, Compact Disc, Video or Audio Cassette STORE Retail 8072 RETAIL STORE NOC INCLUDING SERVICE OF FOOD not restaurants 8043 Separately rate any location at which more than 50% of the sales is derived from the sale of prepared food as Code 9071 or Code The term food as used in this classification does not include ice cream and soft drinks. RETAIL STORE NOC NO SERVICE OF FOOD 8017 The service of ice cream and soft drinks is included under this classification. SHEET MUSIC STORE retail 8072 SHIP CHANDLER wholesale 7999 SHOE STORE retail 8008 SHOE STORE wholesale 8032 SOFTWARE, Book, Record, Compact Disc, Video or Audio Cassette STORE Retail 8072 SUPERMARKET retail 8033 Applicable to a combined retail meat, grocery and provision supermarket type store provided that the sale of fresh and cured meats, fish or poultry does not exceed 50% of the gross receipts for all merchandise sold by the insured. If the sale of fresh and cured meats, fish or poultry exceeds 50% of the gross receipts for all merchandise sold, such operations shall be assigned to Code Refer to Supermarket retail Section III of the Digest of Rulings and Interpretations. VIDEO Cassette, Record or Compact Disc STORE Retail 8072 WHOLESALE STORE NOC 8018 STORM DOOR, STORM SASH, SCREENS or Weather Stripping INSTALLATION 5428 STOVE MFG STREET CLEANING & Drivers 9402

7 NEW YORK RULINGS AND INTERPRETATIONS Page D-67 2 nd Reprint Effective October 1, 2015 SECTION III Retail Store NOC no service of food (continued) Drug or Cigar Store no service of food retail (continued) Dry Cleaning or Laundry Collecting or Distributing Store (continued) Dry Cleaning or Laundry Store self-service (continued) Other types of operations assigned to this classification are: 1. Demonstrators in retail stores. 2. Concessions such as those which provide doorkeepers, cigarette vendors, parcel or luggage checkroom and washroom attendants, rolling chairs on boardwalks, beach chairs, and beach umbrellas. 3. Amusement device operations such as those in "penny arcades," skee ball alleys and similar games. 4. Businesses that are engaged in providing shoppers to check the attentiveness, personality and honesty of sales personnel in stores that are owned and operated by others. Operations Not Covered 1. Code 8017 does not apply to any retail store that is described by any other specialty retail store classification. 2. Stores principally engaged in mail order sales of merchandise to individuals, such as the merchandise described above. Assign Code 8018 "Wholesale Store NOC." 3. Retail stores and drug or cigar stores otherwise assignable to this classification but which are also engaged in serving food (other than ice cream and soft drinks). Assign Code 8043 "Retail Store NOC including service of food not restaurants" provided that the receipts from the service of food is less than or equal to 50% of the store's gross receipts. If the receipts from service of food exceeds 50% of the gross receipts, assign either Code 9071 Restaurant Full-Service including entertainers and/or musicians or Code 9072 Restaurant Fast Food & Drivers. 4. The installation, service or repair of household appliances by a retail store. Assign Code 9519 "Household Appliances Electrical Installation, Service or Repair & Drivers." 5. The installation of carpets, linoleum and non-ceramic floor tile by a retail store. Assign Code 9521 "House Furnishings Installation NOC." 6. Hat or coat checkroom concessions. Assign Code 8008 "Clothing or Wearing Apparel Store retail." 7. Stores principally engaged in selling audio or video cassettes, books, records, compact discs or software principally to private individuals. Assign Code 8072 Audio or Video Cassette, Book, Record, Compact Disc or Software Store-retail. 8. Stores principally engaged in selling magazines, newspapers or sheet music to private individuals. Assign Code 8072 Newspaper or Magazine Store retail or Sheet Music Store retail. 9. Stores principally engaged in the selling of cellular telephones, pagers, beepers, calling cards, two-way radios, citizen band radios, and cellular telephone service plans to private individuals. Assign Code Stores principally engaged in the selling of cellular telephones on a telephone service company s premises. Assign Code 8901 Telephone or Telegraph Co. Office or Exchange Employees & Clerical.

8 NEW YORK RULINGS AND INTERPRETATIONS Page D-73 3 rd Reprint Effective October 1, 2015 SECTION III Department Store retail May be used only upon specific assignment by the Rating Board. Operations Covered This classification applies to retail stores which have various departments each selling a specific type of merchandise. If a department store has more than one location, each must meet all three of the following conditions in order to qualify for assignment of Code The payroll subject to this classification is to be at least $900,000 per annum. 2. The merchandise handled must include: a. Wearing apparel; and b. Linens/domestics; and c. Home furnishings (other than furniture); and d. Two or more of the following: Cosmetics Hardware Sporting goods Furniture Jewelry Stationery/greeting cards Giftware Luggage Toys 3. The total combined annual sales of wearing apparel, linens/domestics, and house furnishings (other than furniture) must exceed 50% of the total annual sales of all merchandise sold. Also, the total annual sales of wearing apparel, jewelry and cosmetics may not exceed 80% of the total annual sales. This classification includes making custom house furnishings such as draperies, slip covers, and window shades. This classification also covers the installation of house furnishings, such as draperies and rods, slip covers, window shades, venetian blinds, carpets, linoleum and non-ceramic floor tiles. Operations Not Covered 1. Concessions in a department store are rated on the basis of the operations performed by the concessionaire and are not assigned to the department store classification. 2. The installation (other than delivery) and the service or repair of household appliances such as television sets, refrigerators, washing machines and air conditioners. Assign Code 9519 "Household Appliances Electrical Installation, Service or Repair & Drivers." 3. The installation of automobile accessories, tires, air conditioners, and light repair work on automobiles. Assign Code 8391 "Automobile Service Station & Drivers." Retail Store NOC including service of food not restaurants Separately rate any location at which more than 50% of the sales is derived from the sale of prepared food as Code 9071 Restaurant Full-Service including entertainers and/or musicians, or Code 9072 Restaurant Fast Food & Drivers. The term "food" as used in this classification does not include ice cream and soft drinks.

9 Page D-74 NEW YORK RULINGS AND INTERPRETATIONS SECTION III Effective October 1, st Reprint Retail Store NOC including service of food not restaurants (Continued) Bagel Shops retail (Continued) Drug or Cigar Store retail including service of food not restaurants (Continued) Bagel Shops retail Applies to shops engaged in selling bagels with spreads and/or made into sandwiches. Includes the sale of beverages and other food for consumption on or away from the premises Drug or Cigar Store retail including service of food not restaurants Separately rate any location at which more than 50% of the sales is derived from the sale of prepared food as Code 9071 Restaurant Full-Service including entertainers and/or musicians or Code 9072 Restaurant-Fast Food & Drivers. The term "food" as used in this classification does not include ice cream and soft drinks. Operations Covered This classification applies to retail drug stores, cigar stores, confectionery stores, or other "NOC" retail stores which, in addition to selling merchandise such as cigars, cigarettes, candy, stationery, drugs and medicines, also serve food (other than ice cream or soft drinks). This classification applies only if the receipts from the service of food are less than or equal to 50% of the gross receipts for the entire store. Code 8043 also applies to retail bagel shops that are principally engaged in selling bagels that are made into sandwiches or sold with spreads such as butter, lox, jelly, cream cheese, provided that the receipts from the service of food are less than or equal to 50% of the gross receipts for the entire store. Operations Not Covered 1. Retail drug stores, cigar stores, confectionery stores, and other "NOC" retail stores which also serve food (other than ice cream and soft drinks), where the receipts from service of food exceed 50% of the gross receipts for the entire store. Assign Code 9071 Restaurant Full-Service including entertainers and/or musicians or Code 9072 Restaurant Fast Food & Drivers. 2. Retail drug stores, cigar stores, confectionery stores, or other "NOC" retail stores which also serve ice cream or soft drinks (but no food). Assign Code 8017 "Retail Store NOC." 3. Bagel manufacturing from raw ingredients. Assigned to Code 2003 Bagel Mfg. & Route Salespersons, Route Supervisors, Drivers. Bagel manufacturing shall be inclusive under Code 9072 Restaurant Fast Food & Drivers when the receipts from the service of food such as bagels that are made into sandwiches or sold with spreads such as butter, lox, jelly, cream cheese are more than 50% of the gross receipts for the entire store.

10 Page D-78 NEW YORK RULINGS AND INTERPRETATIONS Section III Effective October 1, nd Reprint Audio, Video Cassette, Record or Compact Disc Store retail Book Store retail Magazine or Newspaper Store retail Sheet Music Store retail Software Store retail Not applicable to store locations where more than 50% of the gross receipts is in the service of food or the sale of musical instruments, computers or other hardware, household or electronic equipment: Operations Covered This classification applies to stores which are principally engaged in the retail selling of any or all of the following merchandise: Audio Cassettes Books Comic Books Compact Discs Magazines Newspapers Records Sheet Music Software Video Cassettes Video Games Operations Not Covered 1. Retail drug stores, cigar stores, confectionery stores, and other NOC retail stores which also serve food (other than ice cream and soft drinks), where the receipts from service of food exceeds 50% of the gross receipts for the entire store. Assign Code 9071 Restaurant Full-Service including entertainers and/or musicians or Code 9072 Restaurant Fast-Food & Drivers. If the receipts from the service of food is less than or equal to 50% of the gross receipts for the entire store. Assign Code 8043 Retail Store NOC including service of food not restaurants. 2. Retail drug stores, cigar stores, confectionery stores, or other NOC retail stores which also serve ice cream or soft drinks (but no food). Assign Code 8017 Retail Store NOC. 3. Stores principally engaged in the retail sale of musical instruments, computers or other related hardware, household appliances or electronic equipment. Assign Code 8017 Retail Store NOC Hide or Leather Dealer Operations Covered This classification applies to wholesale or retail stores principally engaged in selling all kinds of raw or dressed animal hides, reptile skins and tanned leather. Raw hides are usually received from slaughter houses and are sorted, graded, salted by hand and shipped to tanneries for processing. After processing at the tannery, the dressed and finished hides, skins and leather are returned to the dealers where they are graded, measured, edge trimmed by hand where necessary, stocked and shipped.