1. (1) All employers covered by the Tennessee Occupational Safety and Health Act of 1972, as amended, (Act) are covered by these rules. However, most employers do not have to keep TOSHA injury and illness records unless TOSHA or the Bureau of Labor Statistics (BLS) informs them in writing that they must keep records. For example, employers with 10 or fewer employees and business establishments in certain industry classifications are partially exempt from keeping TOSHA injury and illness records.

2. (2) Partial exemption for employers with 10 or fewer employees.

   1. (a) Basic requirement.

      1. 1. If your company had ten (10) or fewer employees at all times during the last calendar year, you do not need to keep TOSHA injury and illness records unless TOSHA or the BLS informs you in writing that you must keep records under Rule 0800-01-03-.05(3) or Rule 0800-01-03-05(4). However, as required by Rule 0800-01-03-.05(1), all employers covered by the Act must report to TOSHA any RECORD-KEEPING AND REPORTING workplace incident that results in a fatality or the hospitalization of three or more employees.
      2. 2. If your company had more than ten (10) employees at any time during the last calendar year, you must keep TOSHA injury and illness records unless your establishment is classified as a partially exempt industry under Rule 0800-01-03- .02(2).

   2. (b) Implementation.

      1. 1. Is the partial exemption for size based on the size of my entire company or on the size of an individual business establishment? The partial exemption for size is based on the number of employees in the entire company.
      2. 2. How do I determine the size of my company to find out if I qualify for the partial exemption for size? To determine if you are exempt because of size, you need to determine your company’s peak employment during the last calendar year. If you had no more than 10 employees at any time in the last calendar year, your company qualifies for the partial exemption for size.

3. (3) Partial exemption for establishments in certain industries.

   1. (a) Basic requirement.

      1. 1. If your business establishment is classified in a specific industry group listed in Appendix A of Rule 0800-01-03-.02(4), you do not need to keep TOSHA injury and illness records unless the government asks you to keep the records under Rule 0800-01-03-.05(3) or Rule 0800-01-03-.05(4). However, all employers must report to TOSHA any workplace incident that results in an employee’s fatality, in- patient hospitalization, amputation, or loss of an eye [see Rule 0800-01-03- .05(1)].
      2. 2. If one or more of your company’s establishments are classified in a non-exempt industry, you must keep TOSHA injury and illness records for all of such establishments unless your company is partially exempted because of size under Rule 0800-01-03-.02(1).

   2. (b) Implementation.

      1. 1. Is the partial industry classification exemption based on the industry classification of my entire company or on the classification of individual business establishments operated by my company? The partial industry classification exemption applies to individual business establishments. If a company has several business establishments engaged in different classes of business activities, some of the company’s establishments may be required to keep records, while others may be partially exempt.
      2. 2. How do I determine the correct NAICS code for my company or for individual establishments? You determine your NAICS code by using one of three methods:
   3. (i) You can use the search feature at the U.S. Census Bureau NAICS main webpage: https://www.census.gov/naics. In the search box for the most recent NAICS, enter a keyword that describes your kind of business. A list of primary business activities containing that keyword and the RECORD-KEEPING AND REPORTING corresponding NAICS codes will appear. Choose the one that most closely corresponds to your primary business activity, or refine your search to obtain other choices.
   4. (ii) Rather than searching through a list of primary business activities, you may also view the most recent complete NAICS structure with codes and titles by clicking on the link for the most recent NAICS on the U.S. Census Bureau NAICS main webpage: https://www.census.gov/naics. Then click on the two-digit Sector code to see all the NAICS codes under that Sector. Then choose the six-digit code of your interest to see the corresponding definition, as well as cross-references and index items, when available.
   5. (iii) If you know your old SIC code, you can also find the appropriate 2002 NAICS code by using the detailed conversion (concordance) between the 1987 SIC and 2002 NAICS available in Excel format for download at the “Concordances” link at the U.S. Census Bureau NAICS main webpage: https://www.census.gov/naics. You may also contact your nearest TOSHA office for help in determining your NAICS Code.
4. (4) Non-Mandatory Appendix A - Partially Exempt Industries. Employers are not required to keep TOSHA injury and illness records for any establishment classified in the following North American Industry Classification System (NAICS) codes, unless they are asked in writing to do so by TOSHA or the Bureau of Labor Statistics (BLS). All employers, including those partially exempted by reason of company size or industry classification, must report to TOSHA any employee’s fatality, in-patient hospitalization, amputation, or loss of an eye [see Rule 0800-01-03-.05(1)]. NAICS Code Industry 4412 Other Motor Vehicle Dealers 4431 Electronics and Appliance Stores 4461 Health and Personal Care Stores 4471 Gasoline Stations 4481 Clothing Stores 4482 Shoe Stores 4483 Jewelry, Luggage, and Leather Goods Stores 4511 Sporting Goods, Hobby, and Musical Instrument Stores 4512 Book, Periodical, and Music Stores 4531 Florists 4532 Office Supplies, Stationery, and Gift Stores 4812 Nonscheduled Air Transportation 4861 Pipeline Transportation of Crude Oil 4862 Pipeline Transportation of Natural Gas 4869 Other Pipeline Transportation 4879 Scenic and Sightseeing Transportation, Other 4885 Freight Transportation Arrangement 5111 Newspaper, Periodical, Book, and Directory Publishers 5112 Software Publishers 5121 Motion Picture and Video Industries 5122 Sound Recording Industries 5151 Radio and Television Broadcasting 5172 Wireless Telecommunications Carriers (except Satellite) RECORD-KEEPING AND REPORTING 5173 Telecommunications Resellers 5179 Other Telecommunications 5181 Internet Service Providers and Web Search Portals 5182 Data Processing, Hosting, and Related Services 5191 Other Information Services 5211 Monetary Authorities - Central Bank 5221 Depository Credit Intermediation 5222 Nondepository Credit Intermediation 5223 Activities Related to Credit Intermediation 5231 Securities and Commodity Contracts Intermediation and Brokerage 5232 Securities and Commodity Exchanges 5239 Other Financial Investment Activities 5241 Insurance Carriers 5242 Agencies, Brokerages, and Other Insurance Related Activities 5251 Insurance and Employee Benefit Funds 5259 Other Investment Pools and Funds 5312 Offices of Real Estate Agents and Brokers 5331 Lessors of Nonfinancial Intangible Assets (except Copyrighted Works) 5411 Legal Services 5412 Accounting, Tax Preparation, Bookkeeping, and Payroll Services 5413 Architectural, Engineering, and Related Services 5414 Specialized Design Services 5415 Computer Systems Design and Related Services 5416 Management, Scientific, and Technical Consulting Services 5417 Scientific Research and Development Services 5418 Advertising and Related Services 5511 Management of Companies and Enterprises 5611 Office Administrative Services 5614 Business Support Services 5615 Travel Arrangement and Reservation Services 5616 Investigation and Security Services 6111 Elementary and Secondary Schools 6112 Junior Colleges 6113 Colleges, Universities, and Professional Schools 6114 Business Schools and Computer and Management Training 6115 Technical and Trade Schools 6116 Other Schools and Instruction 6117 Educational Support Services 6211 Offices of Physicians 6212 Offices of Dentists 6213 Offices of Other Health Practitioners 6214 Outpatient Care Centers 6215 Medical and Diagnostic Laboratories 6244 Child Day Care Services 7114 Agents and Managers for Artists, Athletes, Entertainers, and Other Public Figures 7115 Independent Artists, Writers, and Performers RECORD-KEEPING AND REPORTING 7213 Rooming and Boarding Houses 7221 Full-Service Restaurants 7222 Limited-Service Eating Places 7224 Drinking Places (Alcoholic Beverages) 8112 Electronic and Precision Equipment Repair and Maintenance 8114 Personal and Household Goods Repair and Maintenance 8121 Personal Care Services 8122 Death Care Services 8131 Religious Organizations 8132 Grantmaking and Giving Services 8133 Social Advocacy Organizations 8134 Civic and Social Organizations 8139 Business, Professional, Labor, Political, and Similar Organizations

Authority: T.C.A. §§ 4-3-1411, 50-3-101, 50-3-103, 50-3-201, 50-3-701, and 50-3-917. Administrative History: Original rule certified June 10, 1974. Amendment filed March 31, 1983; effective June 15, 1983. Amendment filed November 25, 1983; effective February 13, 1984. Amendment filed November 25, 1983; effective February 13, 1984. Repeal and new rule filed August 30, 2001; effective December 28, 2001. Amendment filed June 30, 2003; effective October 28, 2003. Amendments filed November 26, 2014; effective February 24, 2015.