Retail Trade
retail trade - entrepreneurial activity involving the sale of goods (including cash transactions and the use of payment cards) based on retail purchase agreements. This type of entrepreneurial activity does not include the sale of excisable goods specified in items 6-10 of paragraph 1 of article 181 of this Code, food products and beverages, including alcoholic ones, both in manufacturer packaging and repackaging, as well as without such packaging and repackaging, in bars, restaurants, cafes and other objects of public catering organizations, gas, freight and special vehicles, trailers, semi-trailers, detachable trailers, buses of any type, goods sold by sample and catalog outside the stationary retail network (including as postal shipments (mail order trade), as well as through television shops, telephone communication and computer networks), the transfer of medicines according to preferential (free) prescriptions, as well as products of own production (manufacture). The realization through vending machines of goods and (or) products of public catering manufactured in these vending machines is considered, for the purposes of this chapter, as retail trade;
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
3) retail trade - a type of trading activity involving the acquisition and sale of goods for use in personal, family, household, and other purposes not related to entrepreneurial activities;
Source: Federal Law No. 381-FZ dated 28.12.2009 (as amended on 23.12.2010) "On the Basics of State Regulation of Trading Activities in the Russian Federation"
Retail trade should be understood as the activity of resale (sale without modification) of new and used goods to a wide section of the population for personal consumption or for household use, not related to entrepreneurial activities
Source: of the Federal Service for Supervision in Healthcare dated 21.12.2006 No. 01И-984/06 "On the Procedure for Applying Government Decree of the Russian Federation dated 15.11.2006 No. 683" (together with "Clarifications on the Procedure for Applying Government Decree of the Russian Federation dated November 15, 2006 No. 683 'On Establishing the Permissible Share of Foreign Workers Used by Entities Engaging in Retail Trade Activities within the Territory of the Russian Federation' for the Year 2007")