WAC 296-17A-3901. Classification 3901

3901-00 Bakeries - Retail Applies to establishments engaged in the baking of assorted goods for retail sales, such as, but not limited to: • Breads; • Cakes; • Pies; • Pastries. This classification includes "deli" sections in retail bakeries where bakery products, and items such as soups, salads, sandwiches and beverages are available for on-premises consumption. Some retail bakeries also wholesale a portion of their product locally to coffee shops, grocery stores and other retailers. If a bakery's principal business remains retail, this is allowed under subclassification 3901-00. This classification excludes: • Larger commercial wholesale bakeries that bake products for sale to trade customers such as supermarkets, restaurants, and distributors which are to be reported separately in classification 3906; and • Specialty bake shops that produce single product lines such as cookies and donuts, which are to be reported separately in classification 3901-01. 3901-01 Bakeries - Retail - Specialty shops Applies to establishments engaged in operating specialty bake shops where products are sold to retail customers. A specialty bake shop is an establishment that makes and sells to customers a single product line for consumption on or away from the premises, such as: • Bagels; • Cookies; • Doughnuts; • Pies. This classification includes related sales of beverages. Some retail bakeries also wholesale a portion of their product locally to coffee shops, grocery stores and other retailers. If a bakery's principal business remains that of a retail specialty bakery, this is allowed under subclassification 3901-01.