These units have predominant retail sales in at least four of the following six product groups:

• Clothing
• Furniture
• Kitchenware, china, glassware and other housewares
• Textile goods
• Electrical, electronic and gas appliances
• Perfumes, cosmetics and toiletries

The products primary to these headings, as well as other products, are normally sold by or displayed in separate departments or sections supervised by managers (with specialised product knowledge) within the store, and, generally, merchandising, advertising, customer service, accounting and budgetary control functions are undertaken on a departmentalised basis.

• Department store operation

Units mainly engaged in:

• retailing food and groceries on a departmentalised basis are included in Class 4110 Supermarket and Grocery Stores;
• retailing clothing; furniture; kitchenware, china, glassware and other housewares; textile goods; electrical, electronic and gas appliances; or perfumes, cosmetics and toiletries on a specialised basis are included in the appropriate classes of Subdivision 42 Other Store-Based Retailing; and
• retailing a wide variety of products that are not sold, displayed, managed or administered on a departmentalised basis (i.e. gift shops or souvenir shops) are included in Class 4279 Other Store-Based Retailing n.e.c.