Applies to retail store locations whose principal receipts are derived from the sale or rental of books, records, compact discs, software or video or audio cassettes. Not applicable to store locations where more than fifty percent (50%)gross receipts is in the service of food or the sale of musical instruments, computers or other hardware, or household or electrical equipment. Applies to bookstores with in-house facilities that provide refreshments as long as the store does not cook or prepare food.