Class Codes & Rates:

Code 8013 applies to jewelry stores principally engaged in selling precious or costume jewelry, such as necklaces, earrings, bracelets, rings, watches, charms, lockets, pendants, brooches and similar ornamental items intended for personal adornment, whether made of metals or other materials. There are references to the word “principally” throughout the course of this scope. When used in this context, principally means more than 50% of gross receipts.