NY Workers’ Comp Class Code 8072 – Store: Book, Record, Compact Disc, Software, Video or Audio Cassette – Retail  

Which Insureds Can Use NY Workers’ Comp Class Code 8072 – Store: Book, Record, Compact Disc, Software, Video or Audio Cassette – Retail 

NY Worker’s Comp class code 8072 applies to retail stores that primarily sell or rent books, records, compact discs, software, or video or audio cassettes. Some bookstores also provide in-facilities for customers to read and discuss books. These stores may also have incidental beverage and snack service, which does not include the preparation or serving of cooked food. If cooked food is prepared and served and the gross receipts do not exceed 50% of the total sales, NY Workers’ Comp class code 8072 still applies.

Stores, where more than 50% of the gross receipts are from the preparation or service of food, do not apply to NY Workers’ Comp class code 8072, and are instead considered a restaurant. Similarly, if 50% of the gross receipts are from the sale of musical instruments, computers or other hardware, or household or electronic equipment, class code 8072 does not apply.

NY Workers’ Comp Class Code 8072 Rate for 2021:

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