GroundRules
29 CFR 794.121: Exclusion of excise taxes.
Where this section sits in the code
- Title 29—Labor
- Subtitle B—Regulations Relating to Labor
- CHAPTER V—WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR
- SUBCHAPTER B—STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS
- PART 794—PARTIAL OVERTIME EXEMPTION FOR EMPLOYEES OF WHOLESALE OR BULK PETROLEUM DISTRIBUTORS UNDER SECTION 7(b)(3) OF THE FAIR LABOR STANDARDS ACT
- Subpart B—Exemption From Overtime Pay Requirements Under Section 7(b)(3) of the Act
The computation of the annual gross volume of sales of the enterprise for purposes of section 7(b)(3) is made “exclusive of excise taxes.” It will be noted that the excise taxes excludable under section 7(b)(3) are not, like those referred to in section 3(s)(1) and section 13(a)(2), limited to those “at the retail level which are separately stated.” Under section 7(b)(3), therefore, all excise taxes which are included in the sales price may be excluded in computing the annual gross volume of the enterprise.
Collected 2026-08-27T02:25:20Z. Source file · JSON