The Dead Eye General Store only appears in the episode "Pest of the West."
It looks like just any normal market, and it does not look like anything close to the Barg'N-Mart or the Bikini Bottom Mall. It is where the people in Dead Eye Gulch can buy stuff like in normal life.
Role in the series
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It was most likely created before Dead Eye Plankton showed up and was renamed to "Dead Eye General Store" once he took over the town.