APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS

TABLE OF CONTENTS

6-A.1 DETAILED WHOLESALER COST DATA ........................................................6-A-1

6-A.2 DETAILED MECHANICAL CONTRACTOR DATA........................................6-A-4

6-A.3 DETAILED GENERAL CONTRACTOR COST DATA.....................................6-A-6

6-A.4 STATE SALES TAX RATES...............................................................................6-A-8

LIST OF TABLES

Table 6-A.1.1 Disaggregated Costs and Expenses for Wholesalers.................................6-A-1

Table 6-A.1.2 State-Level Baseline and Incremental Markups for Wholesalers..............6-A-3

Table 6-A.2.1 Detailed National Mechanical Contractor Expenses .................................6-A-4

Table 6-A.2.2 State-Level Mechanical Contractor Baseline and Incremental Markups ..6-A-5

Table 6-A.3.1 General Contractor Expenses and Markups...............................................6-A-6

Table 6-A.3.2 State-Level General Contractor Baseline and Incremental Markups ........6-A-7

Table 6-A.4.1 State Sales Tax Rates.................................................................................6-A-8

6-A-i
APPENDIX 6-A. DETAILED DATA FOR EQUIPMENT PRICE MARKUPS

6-A.1 DETAILED WHOLESALER COST DATA

Based on data provided by the Heating Air-conditioning & Refrigeration Distributors 

International (HARDI), Table 6.6.1 of Chapter 6 shows wholesaler revenues and costs in 

aggregated form.1 Table 6-A.1.1 provides the complete breakdown of costs and expenses by 

HARDI region. These markups are then assigned to each state within a HARDI region. As 

described in Chapter 6, Section 6.5, only those expenses that scale with both baseline and 

incremental costs are marked up when there is an incremental change in equipment costs. State 

level baseline and incremental markups for wholesalers, as well as state populations, are 

presented in Table 6-A.1.2.

2

Table 6-A.1.1 Disaggregated Costs and Expenses for Wholesalers

North 

Eastern

MidAtlanticSouth 

Eastern

Great 

Lakes Central

South 

Western Western

Number of Firms Reporting 8 11 14 18 26 11 9

Typical Sales Volume (million$) $20.77 $58.34 $34.11 $32.10 $34.27 $22.56 $14.58

Sales Change (2009-2010) 9.3% 4.4% 19.0% 8.6% 9.2% 11.8% 0.6%

Strategic Profit Model Ratios

Profit Margin 0.2% 2.3% 1.9% 2.4% 2.9% 3.6% 2.9%

Asset Turnover 2.50 3.10 2.40 2.50 2.40 2.50 2.60

Return on Assets 0.5% 7.1% 4.6% 6.0% 7.0% 9.0% 7.5%

Financial Leverage 1.6 2.7 2.3 2.1 1.8 1.7 1.4

Return on Net Worth 0.8% 19.2% 10.6% 12.6% 12.6% 15.3% 10.5%

Income Statement

Net Sales 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

 Cost of Goods Sold 73.1% 73.1% 76.4% 73.3% 73.6% 74.5% 71.6%

Gross Margin 26.9% 26.9% 23.6% 26.7% 26.4% 25.5% 28.4%

Payroll Expenses

Executive Salaries & Bonuses 2.0% 1.3% 1.8% 1.4% 2.0% 1.6% 1.8%

Branch Manager Salaries & Bonuses 1.9% 1.2% 1.0% 1.4% 1.5% 1.9% 1.7%

Sales Executive Salaries 0.8% 0.4% 0.5% 0.4% 0.6% 0.3% 0.0%

Outside Sales Salaries 2.3% 1.9% 2.5% 2.0% 2.6% 2.0% 2.1%

Inside/Counter Sales Wages 2.2% 2.8% 2.4% 2.9% 2.6% 2.8% 2.7%

Purchasing Salaries/Wages 0.7% 0.4% 0.3% 0.5% 0.4% 0.4% 0.4%

Credit Salaries/Wages 0.2% 0.2% 0.2% 0.2% 0.2% 0.2% 0.2%

IT Salaries/Wages 0.1% 0.2% 0.0% 0.2% 0.2% 0.0% 0.1%

Warehouse Salaries/Wages 2.0% 1.3% 1.0% 1.3% 1.2% 1.2% 1.6%

Accounting Salaries/Wages 0.6% 0.5% 0.4% 0.5% 0.5% 0.5% 0.4%

Delivery Salaries/Wages 1.2% 1.0% 0.7% 0.8% 0.9% 0.3% 0.5%

All Other Salaries/Wages & Bonuses 0.8% 0.8% 0.4% 1.0% 0.6% 0.4% 0.6%

 Total Salaries, Wages, Bonuses 14.8% 12.0% 11.2% 12.6% 13.3% 11.6% 12.1%

Payroll Taxes 1.3% 1.0% 1.0% 1.1% 1.0% 1.0% 1.3%

Group Insurance 0.9% 1.1% 0.8% 1.3% 1.3% 0.9% 1.3%

Benefit Plans 0.6% 0.4% 0.2% 0.3% 0.3% 0.3% 0.5%

Total Payroll Expenses 17.6% 14.5% 13.2% 15.3% 15.9% 13.8% 15.2%

6-A-1
Table 6-A.1.1 Continued Disaggregated Costs and Expenses for Wholesalers

North 

Eastern

MidAtlanticSouth 

Eastern

Great 

Lakes Central

South 

Western Western

Occupancy Expenses

Utilities (heat, light, power, water) 0.5% 0.5% 0.3% 0.5% 0.4% 0.4% 0.3%

Telephone 0.3% 0.3% 0.3% 0.4% 0.3% 0.4% 0.3%

Building Repairs & Maintenance 0.3% 0.3% 0.1% 0.3% 0.3% 0.2% 0.2%

Rent or Ownership I Real Estate 2.5% 3.1% 2.1% 2.4% 2.5% 2.2% 3.5%

Total Occupancy Expenses 3.6% 4.2% 2.8% 3.6% 3.5% 3.2% 4.3%

Other Operating Expenses

Sales Expenses 0.7% 0.8% 1.1% 1.0% 0.7% 0.6% 0.7%

Insurance 0.1% 0.2% 0.2% 0.2% 0.2% 0.3% 0.2%

Depreciation 0.3% 0.6% 0.4% 0.4% 0.3% 0.2% 0.5%

Vehicle Expenses 1.8% 1.3% 1.0% 1.3% 0.9% 1.0% 1.0%

Personal Property Taxes/Licenses 0.0% 0.1% 0.2% 0.1% 0.0% 0.3% 0.1%

Collection Expenses 0.2% 0.3% 0.2% 0.4% 0.2% 0.4% 0.6%

Bad Debit Losses 0.3% 0.5% 0.3% 0.4% 0.2% 0.3% 0.5%

Data Processing 0.2% 0.1% 0.2% 0.3% 0.3% 0.3% 0.5%

Employee Training 0.0% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0%

All Other Operating Expenses 1.5% 1.8% 1.8% 1.4% 1.3% 1.6% 1.7%

Total Other Operating Expenses 5.1% 5.7% 5.5% 5.5% 4.1% 5.0% 5.8%

Total Operating Expenses 26.3% 24.4% 21.5% 24.4% 23.5% 22.0% 25.3%

Operating Profit 0.6% 2.5% 2.1% 2.3% 2.9% 3.5% 3.1%

Other Income 0.4% 0.3% 0.6% 0.8% 0.4% 0.3% 0.1%

Interest Expense 0.4% 0.4% 0.7% 0.5% 0.4% 0.2% 0.3%

Other Non-operating Expenses 0.1% 0.1% 0.0% 0.2% 0.0% 0.0% 0.0%

Profit Before Taxes & Discretionary Bonuses 0.5% 2.3% 2.0% 2.4% 2.9% 3.6% 2.9%

Owners' & Officers' Discretionary Bonus 0.1% 0.0% 0.1% 0.0% 0.0% 0.0% 0.0%

Other Employees' Discretionary Bonus 0.2% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0%

Profit Before Taxes 0.2% 2.3% 1.9% 2.4% 2.9% 3.6% 2.9%

Wholesaler Baseline Regional Markup 1.37 1.37 1.31 1.36 1.36 1.34 1.40

Wholesaler Incremental Regional Markup 1.08 1.11 1.10 1.11 1.10 1.11 1.12

Source: Heating, Air-conditioning & Refrigeration Distributors International. 2012. 2012 Profit Report (2010 data).

6-A-2
Table 6-A.1.2 State-Level Baseline and Incremental Markups for Wholesalers

State Census Division Baseline Incremental Population (2013)

Alabama East South Central 1.309 1.099 4,833,722 

Alaska Pacific 1.397 1.124 735,132 

Arizona Mountain 1.397 1.124 6,626,624 

Arkansas West South Central 1.342 1.114 2,959,373 

California Pacific 1.397 1.124 38,332,521 

Colorado Mountain 1.359 1.095 5,268,367 

Connecticut New England 1.368 1.078 3,596,080 

DC South Atlantic 1.368 1.112 925,749 

Delaware South Atlantic 1.368 1.112 646,449 

Florida South Atlantic 1.368 1.112 19,552,860 

Georgia South Atlantic 1.309 1.099 9,992,167 

Hawaii Pacific 1.309 1.099 1,404,054 

Idaho Mountain 1.397 1.124 1,612,136 

Illinois East North Central 1.397 1.124 12,882,135 

Indiana East North Central 1.359 1.095 6,570,902 

Iowa West North Central 1.364 1.106 3,090,416 

Kansas West North Central 1.359 1.095 2,893,957 

Kentucky East South Central 1.359 1.095 4,395,295 

Louisiana West South Central 1.364 1.106 4,625,470 

Maine New England 1.342 1.114 1,328,302 

Maryland South Atlantic 1.368 1.078 5,928,814 

Massachusetts New England 1.368 1.112 6,692,824 

Michigan East North Central 1.368 1.078 9,895,622 

Minnesota West North Central 1.364 1.106 5,420,380 

Mississippi East South Central 1.359 1.095 2,991,207 

Missouri West North Central 1.309 1.099 6,044,171 

Montana Mountain 1.359 1.095 1,015,165 

Nebraska West North Central 1.397 1.124 1,868,516 

Nevada Mountain 1.359 1.095 2,790,136 

New Hampshire New England 1.397 1.124 1,323,459 

New Jersey Mid Atlantic 1.368 1.078 8,899,339 

New Mexico Mountain 1.368 1.112 2,085,287 

New York Mid Atlantic 1.342 1.114 19,651,127 

North Carolina South Atlantic 1.368 1.078 9,848,060 

North Dakota West North Central 1.309 1.099 723,393 

Ohio East North Central 1.359 1.095 11,570,808 

Oklahoma West South Central 1.364 1.106 3,850,568 

Oregon Pacific 1.342 1.114 3,930,065 

Pennsylvania Mid Atlantic 1.397 1.124 12,773,801 

Rhode Island New England 1.366 1.109 1,051,511 

South Carolina South Atlantic 1.368 1.078 4,774,839 

South Dakota West North Central 1.309 1.099 844,877 

Tennessee East South Central 1.359 1.095 6,495,978 

Texas West South Central 1.309 1.099 26,448,193 

Utah Mountain 1.342 1.114 2,900,872 

Vermont New England 1.397 1.124 626,630 

Virginia South Atlantic 1.368 1.078 8,260,405 

Washington Pacific 1.368 1.112 6,971,406 

West Virginia South Atlantic 1.397 1.124 1,854,304 

Wisconsin East North Central 1.364 1.106 5,742,713 

Wyoming Mountain 1.359 1.095 582,658 

Sources: Heating, Air-conditioning & Refrigeration Distributors International. 2012. 2012 Profit Report (2010 data); U.S. Census Bureau, 

Population Division, Annual Estimates of the Population for the United States, Regions, States, and Puerto Rico (2013).

6-A-3
6-A.2 DETAILED MECHANICAL CONTRACTOR DATA

Section 6.6 of Chapter 6 provides mechanical contractor revenues and costs in aggregated form 

by ‘Cost of Goods Sold’ and ‘Gross Margin’. The more disaggregated breakdown of costs used 

to calculate the incremental markups are shown in Table 6-A.2.1, presented in both dollar value 

and percentage terms from the 2007 Economic Census.4

Table 6-A.2.1 Detailed National Mechanical Contractor Expenses 

Item

Dollar Value

($1000)

Percentage

% Scaling

Total Cost of Equipment Sales 107,144,428 67.80

Cost of materials, components, and supplies 59,023,964 37.35

Payroll, construction workers 31,373,558 19.85

Cost of construction work subcontracted out to others 13,646,192 8.64

Cost of selected power, fuels, and lubricants 3,100,714 1.96

Gross Margin 50,895,129 32.20

Payroll Expenses 27,626,376 17.48

Fringe benefits, all employees 13,585,040 8.60 Baseline

Payroll, other employees 14,041,336 8.89

Occupancy Expenses

Rental cost for machinery, equipment, and buildings + 

Cost of repairs to buildings and other structures +

Purchased communication services

3,436,208 2.17 Baseline

Other Operating Expenses 12,671,194 8.02

Baseline & 

Incremental

Depreciation charges during year 2,297,550 1.45

Computers + Insurance and other business services + 

Advertising and Promotions + Taxes and License Fees 10,373,664 6.56

Net Profit Before Income Taxes 6,722,095 4.25 Baseline & 

Incremental

Source: U.S. Census Bureau. 2007. Plumbing, Heating, and Air-Conditioning Contractors: 2007. Sector 23: 238220. Detailed Statistics for 

Establishments: 2007.

Note: Mechanical contractor costs and expenses are first presented as total dollar values and then converted to percentage values.

6-A-4
Table 6-A.2.2 State-Level Mechanical Contractor Baseline and Incremental Markups

State Census Division

Replacement New Construction

Baseline Incremental Baseline Incremental Population (2013)

Alabama East South Central 1.476 1.182 1.393 1.116 4,833,722 

Alaska Pacific 1.741 1.394 1.643 1.315 735,132 

Arizona Mountain 1.558 1.247 1.470 1.177 6,626,624 

Arkansas West South Central 1.475 1.181 1.392 1.115 2,959,373 

California Pacific 1.584 1.268 1.495 1.197 38,332,521 

Colorado Mountain 1.509 1.208 1.424 1.140 5,268,367 

Connecticut New England 1.544 1.236 1.457 1.167 3,596,080 

DC South Atlantic 1.486 1.190 1.402 1.123 925,749 

Delaware South Atlantic 1.462 1.171 1.380 1.105 646,449 

Florida South Atlantic 1.491 1.194 1.407 1.126 19,552,860 

Georgia South Atlantic 1.453 1.163 1.371 1.098 9,992,167 

Hawaii Pacific 1.809 1.449 1.707 1.367 1,404,054 

Idaho Mountain 1.502 1.202 1.417 1.135 1,612,136 

Illinois East North Central 1.555 1.245 1.467 1.175 12,882,135 

Indiana East North Central 1.581 1.266 1.492 1.194 6,570,902 

Iowa West North Central 1.472 1.179 1.389 1.113 3,090,416 

Kansas West North Central 1.485 1.189 1.402 1.122 2,893,957 

Kentucky East South Central 1.554 1.244 1.467 1.174 4,395,295 

Louisiana West South Central 1.560 1.249 1.472 1.179 4,625,470 

Maine New England 1.514 1.212 1.428 1.144 1,328,302 

Maryland South Atlantic 1.466 1.174 1.384 1.108 5,928,814 

Massachusetts New England 1.516 1.214 1.431 1.146 6,692,824 

Michigan East North Central 1.508 1.208 1.423 1.140 9,895,622 

Minnesota West North Central 1.512 1.211 1.427 1.143 5,420,380 

Mississippi East South Central 1.475 1.181 1.392 1.114 2,991,207 

Missouri West North Central 1.458 1.167 1.376 1.102 6,044,171 

Montana Mountain 1.440 1.153 1.359 1.088 1,015,165 

Nebraska West North Central 1.368 1.095 1.291 1.034 1,868,516 

Nevada Mountain 1.496 1.198 1.412 1.131 2,790,136 

New Hampshire New England 1.515 1.213 1.429 1.145 1,323,459 

New Jersey Mid Atlantic 1.561 1.250 1.473 1.180 8,899,339 

New Mexico Mountain 1.541 1.234 1.454 1.164 2,085,287 

New York Mid Atlantic 1.578 1.263 1.489 1.192 19,651,127 

North Carolina South Atlantic 1.448 1.160 1.367 1.094 9,848,060 

North Dakota West North Central 1.455 1.165 1.373 1.100 723,393 

Ohio East North Central 1.517 1.215 1.432 1.147 11,570,808 

Oklahoma West South Central 1.506 1.206 1.421 1.138 3,850,568 

Oregon Pacific 1.574 1.260 1.485 1.189 3,930,065 

Pennsylvania Mid Atlantic 1.458 1.167 1.376 1.102 12,773,801 

Rhode Island New England 1.582 1.266 1.493 1.195 1,051,511 

South Carolina South Atlantic 1.544 1.237 1.458 1.167 4,774,839 

South Dakota West North Central 1.662 1.331 1.569 1.256 844,877 

Tennessee East South Central 1.456 1.166 1.374 1.100 6,495,978 

Texas West South Central 1.477 1.182 1.394 1.116 26,448,193 

Utah Mountain 1.455 1.165 1.373 1.099 2,900,872 

Vermont New England 1.515 1.213 1.429 1.145 626,630 

Virginia South Atlantic 1.535 1.229 1.449 1.160 8,260,405 

Washington Pacific 1.547 1.239 1.460 1.169 6,971,406 

West Virginia South Atlantic 1.506 1.206 1.422 1.138 1,854,304 

Wisconsin East North Central 1.488 1.191 1.404 1.124 5,742,713 

Wyoming Mountain 1.503 1.204 1.419 1.136 582,658 

Source: U.S. Census Bureau. 2007. Plumbing, Heating, and Air-Conditioning Contractors, Sector 23: EC0723A1: Construction: Geographic Area 

Series: Detailed Statistics for Establishments: 2007; U.S. Census Bureau, Population Division, Annual Estimates of the Population for the United 

States, Regions, States, and Puerto Rico (2013).

6-A-5
6-A.3 DETAILED GENERAL CONTRACTOR COST DATA

Based on U.S. Department of Census data, Table 6.6.8 of Chapter 6 shows general 

contractor revenues and costs in aggregated form. Table 6-A.3.1 shows the complete breakdown 

of costs and expenses provided in the 2007 Economic Census.

5 The column labeled “Scaling” in 

Detailed sales tax data by state can be found in Table 6-A.4.1.

Table 6-A.4.1 indicates which expenses DOE assumed to scale with only the baseline 

markup and which scaled with both the baseline and incremental markups. Only those expenses 

that scale with baseline and incremental costs are marked up when there is an incremental 

change in equipment costs.

Table 6-A.3.1 General Contractor Expenses and Markups

Item

Dollar Value 

$1000

Percentage 

% Scaling

Total Cost of Equipment Sales 250,657,006 76.24

Total payroll, construction workers wages 16,449,830 5.00

Cost of materials, components, and supplies 74,148,280 22.55

Cost of construction work subcontracted out to others 157,873,840 48.02

Total cost of selected power, fuels, and lubricants 2,185,056 0.66

Gross Margin 78,113,967 23.76

Payroll Expenses 25,948,454 7.89

Baseline Total payroll, other employees wages 16,652,791 5.07

Total fringe benefits 8,666,079 2.64

Temporary staff and leased employee expenses 629,584 0.19

Occupancy Expenses 3,301,046 1.00

Baseline

Rental costs of machinery and equipment 1,403,979 0.43

Rental costs of buildings 1,045,163 0.32

Communication services 385,109 0.12

Cost of repair to machinery and equipment 466,795 0.14

Other Operating Expenses 10,770,620 3.28

Baseline & 

Incremental

Purchased professional and technical services 1,121,644 0.34

Data processing and other purchased computer services 127,031 0.04

Expensed computer hardware and other equipment 219,601 0.07

Expensed purchases of software 67,977 0.02

Advertising and promotion services 290,239 0.09

All other expenses 6,321,197 1.92

Refuse removal (including hazardous waste) services 233,831 0.07

Taxes and license fees 807,872 0.25

Total depreciation ($1,000) 1,581,228 0.48

Net Profit Before Income Taxes 38,093,847 11.59 Baseline & 

Incremental

Source: U.S. Census Bureau. 2007. Commercial and Institutional Building Construction. Sector 236220. Construction, Industry Series, 

Preliminary Detailed Statistics for Establishments: 2007.

Note: General contractor costs and expenses are first presented as total dollar values and then converted to percentage values. 

Table 6-A.3.2 shows the state-level general contractor baseline and incremental markups. DOE 

estimated state-level incremental general contractor markups by calculating the ratio of the 

national average incremental markup to the national average baseline markup. This ratio was 

then used to scale the state-level baseline markups, arriving at a state-level estimate of 

incremental general contractor markups.

6-A-6
Table 6-A.3.2 State-Level General Contractor Baseline and Incremental Markups

State Census Division Baseline Incremental Population (2013)

Alabama East South Central 1.459 1.329 4,833,722

Alaska Pacific 1.354 1.233 735,132

Arizona Mountain 1.358 1.237 6,626,624

Arkansas West South Central 1.252 1.141 2,959,373

California Pacific 1.366 1.245 38,332,521

Colorado Mountain 1.204 1.097 5,268,367

Connecticut New England 1.499 1.365 3,596,080

DC South Atlantic 1.334 1.215 925,749

Delaware South Atlantic 1.334 1.215 646,449

Florida South Atlantic 1.368 1.246 19,552,860

Georgia South Atlantic 1.396 1.272 9,992,167

Hawaii Pacific 1.297 1.181 1,404,054

Idaho Mountain 1.191 1.085 1,612,136

Illinois East North Central 1.325 1.207 12,882,135

Indiana East North Central 1.288 1.174 6,570,902

Iowa West North Central 1.317 1.200 3,090,416

Kansas West North Central 1.214 1.106 2,893,957

Kentucky East South Central 1.326 1.208 4,395,295

Louisiana West South Central 1.457 1.327 4,625,470

Maine New England 1.254 1.142 1,328,302

Maryland South Atlantic 1.259 1.147 5,928,814

Massachusetts New England 1.349 1.229 6,692,824

Michigan East North Central 1.410 1.285 9,895,622

Minnesota West North Central 1.391 1.267 5,420,380

Mississippi East South Central 1.713 1.560 2,991,207

Missouri West North Central 1.180 1.075 6,044,171

Montana Mountain 1.263 1.151 1,015,165

Nebraska West North Central 1.276 1.162 1,868,516

Nevada Mountain 1.357 1.236 2,790,136

New Hampshire New England 1.277 1.163 1,323,459

New Jersey Mid Atlantic 1.636 1.491 8,899,339

New Mexico Mountain 1.280 1.166 2,085,287

New York Mid Atlantic 1.370 1.248 19,651,127

North Carolina South Atlantic 1.333 1.215 9,848,060

North Dakota West North Central 1.276 1.162 723,393

Ohio East North Central 1.247 1.136 11,570,808

Oklahoma West South Central 1.164 1.060 3,850,568

Oregon Pacific 1.246 1.135 3,930,065

Pennsylvania Mid Atlantic 1.345 1.225 12,773,801

Rhode Island New England 2.097 1.910 1,051,511

South Carolina South Atlantic 1.232 1.122 4,774,839

South Dakota West North Central 1.276 1.162 844,877

Tennessee East South Central 1.231 1.121 6,495,978

Texas West South Central 1.333 1.214 26,448,193

Utah Mountain 1.213 1.105 2,900,872

Vermont New England 1.218 1.109 626,630

Virginia South Atlantic 1.291 1.176 8,260,405

Washington Pacific 1.198 1.091 6,971,406

West Virginia South Atlantic 1.334 1.215 1,854,304

Wisconsin East North Central 1.263 1.151 5,742,713

Wyoming Mountain 1.232 1.122 582,658

Source: U.S. Census Bureau. 2007. Commercial and Institutional Building Construction (NAICS 236220): Construction: Summary Series: 

General Summary: Detailed Statistics for Establishments: 2007 ; U.S. Census Bureau, Population Division, Annual Estimates of the Population 

for the United States, Regions, States, and Puerto Rico (2013).

6-A-7
6-A.4 STATE SALES TAX RATES

Detailed sales tax data by state can be found in Table 6-A.4.1.

Table 6-A.4.1 State Sales Tax Rates 

State

Combined 

State and Local 

Tax Rate State

Combined 

State and 

Local Tax Rate State

Combined 

State and 

Local Tax Rate

Alabama 8.55% Louisiana 8.75% Ohio 7.10%

Alaska 1.30% Maine 5.50% Oklahoma 8.35%

Arizona 7.15% Maryland 6.00% Oregon 0.00%

Arkansas 8.90% Massachusetts 6.25% Pennsylvania 6.40%

California 8.45% Michigan 6.00% Rhode Island 7.00%

Colorado 6.05% Minnesota 7.15% South Carolina 7.20%

Connecticut 6.35% Mississippi 7.00% South Dakota 5.40%

Delaware 5.75% Missouri 7.50% Tennessee 9.45%

Florida 0.00% Montana 0.00% Texas 7.90%

Georgia 6.65% Nebraska 6.00% Utah 6.70%

Hawaii 7.05% Nevada 7.85% Vermont 6.05%

Idaho 4.40% New Hampshire 0.00% Virginia 5.60%

Illinois 6.05% New Jersey 6.95% Washington 8.90%

Indiana 8.00% New Mexico 6.60% West Virginia 6.10%

Iowa 7.00% New York 8.40% Wisconsin 5.45%

Kansas 6.85% North Carolina 6.90% Wyoming 5.50%

Kentucky 7.85% North Dakota 5.90% US Average 7.15%

Source: The Sales Tax Clearinghouse at https://thestc.com/STRates.stm (Accessed on February 2014)

6-A-8
REFERENCES

1. Heating Air Conditioning & Refrigeration Distributors International, 2012 Profit Report, 

2012. <http://www.hardinet.org/Profit-Report>

2. U.S. Census Bureau, Annual Estimates of the Population for the United States, Regions, 

States, and Puerto Rico, Population Division. 2012. 

http://www.census.gov/popest/data/state/totals/2012/index.html

3. Air Conditioning Contractors of America, 2005 Financial Analysis for the HVACR 

Contracting Industry, 2005. 

4. U.S. Census Bureau, Plumbing, Heating, and Air-Conditioning Contractors. Sector 23: 

238220. Construction: Industry Series, Preliminary Detailed Statistics for 

Establishments, 2007.

5. U.S. Census Bureau, Construction: Industry Series: Preliminary Detailed Statistics for 

Establishments: Commercial and Institutional Building Construction, 2007. 

6-A-9