## APPENDIX 6

- A. DETAILED DATA FOR EQ UIPMENT PRICE MARKUP S

TABLE OF CO NTENTS

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 CON TRACTOR COST DATA

................................ ..... 6

- A

- 6

6

- A.4 STATE SALES TAX RATE S

................................ ................................ ............... 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 EQ UIPMENT PRICE MARKUP S

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 C ha pter 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 C hapter 6, S ection 6.5, only those expenses that scale with both baseline and

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

level baseline and incremental markups for wholes alers, 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 Mid

Atlantic South

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

. 5 8

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 S a la ries/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 Mid

Atlantic South

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. 201 2

. 201 2 Profit Report (20 1 0 d ata).



## 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

Source s : Heating, Air

- conditioning & Refrigeration Distributors International. 2012. 2012 Profit Report ( 20 10 d ata); 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 C hapter 6 provide s 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 markup s are shown in Table 6

- A.2

. 1 , presented in both dollar value

and percentage terms fr om 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

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

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 val ues.



## 6

- A

- 4

### Table 6

- A.2

. 2 State

- Level Mechanical Contractor Baseline and Incremental Markups

State Census Division Replacement New Construction

Population ( 2013 ) Baseline Incremental Baseline Incremental

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: 2 007 ; 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 CON TRACTOR COST DATA

Based on U.S. Department of Census data, Table 6. 6.8 of C hapter 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 p urchases 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: G eneral 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 in cremental 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 RATE S

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 (A ccessed 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 , 2 005.

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: Prelimin ary Detailed Statistics for

Establishments: Commercial and Institutional Building Construction , 2007.

6

- A

- 9