Class Codes & Rates:

Code 8037 applies to superstores, which are large retail establishments with many departments, each selling a specific type of merchandise. Superstores and warehouse clubs are “one-stop shopping” establishments that sell a wide assortment of goods. A key distinction between superstores and department stores, discount department stores, or other retail operations is that superstores sell groceries such as milk, juices, cereals, crackers, cookies, frozen dinners, frozen desserts, etc., in addition to their other types of merchandise. Many have full grocery operations with fresh produce, meat, seafood, and baked goods. Other merchandise may include clothing, linens, house furnishings, furniture, hardware, automotive parts and cleaning supplies, garden or lawn supplies, toys, sporting goods, electronics, movies, music, books, computers, software, stationery/greeting cards, office or school supplies, toiletries, household cleaning supplies, and pet supplies. Other areas include pharmacies; photo labs; groceries such as fresh produce, meat, seafood, and baked goods; garden centers; eyewear; and jewelry. These entities may operate a gas station and/or automobile repair or tire installation garages. Superstores may also be referred to as supercenters, megastores, or megacenters. These stores are generally larger than 50,000 square feet and may be as large as or larger than 200,000 square feet.