[Code of Federal Regulations]
[Title 29, Volume 3]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR794.102]

[Page 701]
 
                             TITLE 29--LABOR
 
         CHAPTER V--WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR
 
PART 794_PARTIAL OVERTIME EXEMPTION FOR EMPLOYEES OF WHOLESALE OR BULK 
 
Subpart B_Exemption From Overtime Pay Requirements Under Section 7(b)(3) 
                               of the Act
 
Sec. 794.102  Guides for construing exemptions.

    It is judicially settled that ``The details with which the 
exemptions in this Act have been made preclude their enlargement by 
implication'' and ``no matter how broad the exemption, it is meant to 
apply only to'' the employment specified in the statute. Conditions 
specified in the language of the Act are ``explicit prerequisities to 
exemption.'' Accordingly, it is the well-established rule that 
exemptions from the Act ``are to be narrowly construed against the 
employer seeking to assert them'' and their applications is limited to 
those who come ``plainly and unmistakably within their terms and 
spirit.'' An employer who claims such an exemption has the burden of 
showing that it applies. See Wirtz v. Lunsford, 404 F. 2d 693 (C.A. 6); 
Addison v. Holly Hill, 322 U.S. 607; Maneja v. Waialua, 349 U.S. 254; 
Phillips v. Walling, 334 U.S. 490; Arnold v. Kanowsky, 361 U.S. 388; 
Mitchell v. Kentucky Finance Co., 359 U.S. 290; Walling v. General 
Industries Co., 330 U.S. 545.