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  2. Therefore, a service establishment is a place or business of a public or private institution that, by its conduct or performance, is assisting or benefiting someone or something or providing useful labor without producing a tangible good for a customer or client. In other words, a service establishment is an establishment that provides a service;
    www.understandingtheada.com/blog/2016/07/18/se…

    (a) Typically a retail or service establishment is one which sells goods or services to the general public. It serves the everyday needs of the community in which it is located.

    www.law.cornell.edu/cfr/text/29/779.318

    A retail or service establishment sells goods or services to the general public, and serves the everyday needs of the community in which it is located and operates at the very end of the stream of distribution, selling in small quantities to an end user disseminated in a manner similar to other consumer goods and services.

    www.littler.com/publication-press/publication/dol-re…
    Retail or service establishment means a business operation located on an Improved Property that has as its primary purpose the selling of goods, merchandise and/or providing services to members of the public from a fixed location, such as a shop, store or building complex.
    www.lawinsider.com/dictionary/retail-or-service-est…
    Service establishment means any business, professional or government office providing a substantial function of the business as on- site services, which involve personal contact with people who do not work in the office.
    www.lawinsider.com/dictionary/service-establishment
     
  3. People also ask
    What is a service establishment?Therefore, a service establishment is a place or business of a public or private institution that, by its conduct or performance, is assisting or benefiting someone or something or providing useful labor without producing a tangible good for a customer or client. In other words, a service establishment is an establishment that provides a service;
    What is a permanent establishment?A permanent establishment is a " fixed place of business " outside your home country where you originally operate. This permanent place of doing business out-of-jurisdiction could be your own or via a dependent, in-country agency authorized to do business on your behalf in a given jurisdiction — and is tax liable.
    Who is considered an establishment?As defined in section 3 (d), it includes, with certain stated exceptions, any person acting directly or indirectly in the interest of an employer in relation to an employee. (See § 779.19 .) The term establishment means a distinct physical place of business rather than an entire business or enterprise. (See § 779.23 .)
    Are service establishments a good or a service?From looking at the categories in the section, it is more appropriate and natural to think of service establishments as providing a service rather than a good even though the delivery of the goods may be incidental to the furnishing of the service.
     
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