The salesperson must sell to the classes of purchasers such as wholesalers, retailers, contractors, hotel operators, restaurants, or other similar establishments. He or she may sell to others, provided such sales are incidental. Consider the percentage of a salesperson's total work time spent to solicit orders from the specified classes of purchasers. Also, consider other factors such as income rates, and number of sales. If the sales to excluded purchasers are incidental, all of the salesperson's services for his or her principal are within the occupational category.

Manufacturers, schools, hospitals, churches, municipalities, and State and federal governments are not within the included classes of purchasers. A manufacturer produces articles for use from raw or prepared materials by providing new forms, qualities and properties, or a combination of these items.

Sales made to an organization that is not within the included classes of purchasers may meet the requirements regarding “classes of purchasers” if a unit of the organization carries on a separate and clearly identifiable business that is included in the classes of purchasers described in RS 02101.425 and the Internal Revenue Code Section 3121 (d)(3)(D) . We deem a salesperson who solicits orders from the organization for merchandise for resale by or for use in business operations in such unit to have met the requirement for “classes of purchasers”.

For example, sales made to an unincorporated college bookstore that the college owns and operates are sales made to a purchaser included in the statutory definition of a traveling or city salesperson.