#retail
Retail operations, delivery fees, and store-level compliance
Hemp-derived CBD shops deduct rent, payroll, and marketing like any retailer — cannabis dispensaries cannot under Section 280E. The 0.3% THC line decides.
Counterfeits you accept are your loss — no reimbursement. Train cashiers on feel-look-tilt checks, UV verification, and Secret Service Form 1604 reporting.
Seasonal hires get full FLSA protection: overtime past 40 hours, the highest applicable federal, state, or city minimum wage, and Form I-9 within three days.
Section 471(b) lets US retailers deduct estimated shrinkage without a year-end count — a three-year shrink-to-sales ratio times stub-period sales, on Form 3115.
Manufacturer coupons stay taxable because the vendor reimburses you; store coupons cut the base. US rules for BOGO, double coupons, and booking each.
California Prop 65 reaches any seller shipping into the state with 10+ employees — warn before checkout, name the chemical, and relabel short forms by 2028.
California's 10-cent paper bag charge is excluded from taxable sales, while Washington's 12-cent plastic bag charge is taxable — book each in its own account.
Since 1 March 2026, printerless Chilean businesses must deliver every boleta electrónica by email, SMS, WhatsApp or QR — fines reach 500% of the sale.
Stores with self-checkout post shrinkage 33% higher than stores without it, per the 2026 ECR study — book shrink in its own account to price the trade honestly.
Zero-proof spirits cost as much as full-proof at wholesale with no well tier — price by value, cost every build, and bank January's surplus.
Refill shops lose 3–8% of revenue to shrink. Weigh vessels weekly, ring deposits as liabilities, and track margins by category to keep every ounce.
Custom wig studios can bill medical clients under HCPCS code A9282 as a cranial prosthesis instead of a cosmetic wig sale — with insurance-ready invoices, physician prescriptions that unlock sales-tax exemptions, IRS Publication 502 deductions for clients, and separate books for cosmetic and medical revenue.
