Most of those sites listed in 99bitcoins.com arent really offline stores. Lets be in reality here, almost no one will use their BTC to spend in a store where cash or credit cards are accepted unless the buyer really needs to buy something and there was no other choice for payment.

Heres a list of shops where BTC is always accepted.

https://www.deepdotweb.com/2013/10/28/updated-llist-of-hidden-marketplaces-tor-i2p/