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-2

6-A.3 DETAILED GENERAL CONTRACTOR COST DATA.....................................6-A-4

6-A.4 ESTIMATION OF CONTRACTOR MARK-UP BY STATE .............................6-A-6

6-A.5 STATE SALES TAX RATES.............................................................................6-A-11

LIST OF TABLES

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

Table 6-A.2.1 Mechanical Contractor Expenses and Markups Used To Scale the 

Incremental Markups.................................................................................6-A-3

Table 6-A.3.1 Commercial General Contractor Expenses and Markups..........................6-A-4

Table 6-A.3.2 Residential General Contractor Expenses and Markups............................6-A-5

Table 6-A.4.1 Mechanical Contractor Markup Estimation by State, 2007.......................6-A-6

Table 6-A.4.2 Commercial Building General Contractor Baseline Markups by State .....6-A-7

Table 6-A.4.3 Residential Building General Contractor Baseline Markups by State.......6-A-9

Table 6-A.5.1 State Sales Tax Rates...............................................................................6-A-11

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 6.5.2 of chapter 6 shows wholesaler revenues and costs in 

aggregated form. Table 6-A.1.1 in this appendix provides the complete breakdown of costs and 

expenses. The column labeled “Scaling” in Table 6-A.1.1 indicates which expenses the U.S. 

Department of Energy (DOE) assumes to scale with only the baseline markup, and which with 

both the baseline and incremental markups. As described in chapter 6, section 6.4.1, only those 

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

incremental change in equipment costs.

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

Item

Percent of Revenue

% Scaling

Cost of Goods Sold 73.9

Gross Margin 26.1

Payroll Expenses 15.1 Baseline

Executive Salaries & Bonuses 1.6

Branch Manager Salaries and Commissions 1.3

Sales Executive Salaries & Commissions 0.5

Outside Sales Salaries & Commissions 2.3

Inside/Counter Sales/Wages 2.6

Purchasing Salaries/Wages 0.5

Credit Salaries/Wages 0.2

IT Salaries/Wages 0.2

Warehouse Salaries/Wages 1.4

Accounting 0.5

Delivery Salaries/Wages 0.8

All Other Salaries/Wages & Bonuses 0.8

Payroll Taxes 1.0

Group Insurance 1.0

Benefit Plans 0.4

Occupancy Expenses 3.5 Baseline

Utilities: Heat, Light, Power, Water 0.4

Telephone 0.3

Building Repairs & Maintenance 0.3

Rent or Ownership in Real Estate 2.5

6-A-1
Item

Percent of Revenue

% Scaling

Other Operating Expenses 5.2 Baseline & Incremental

Sales Expenses (incl. advertising & promotion) 0.9

Insurance (business liability & casualty) 0.2

Depreciation 0.4

Vehicle Expenses 1.2

Personal Property Taxes/Licenses 0.1

Collection Expenses 0.3

Bad Debt Losses 0.2

Data Processing 0.3

Employee Training 0.1

All Other Operating Expenses 1.5

Total Operating Expenses 23.8

Operating Profit 2.3 Baseline & Incremental

Other Income 0.4

Interest Expense 0.4

Other Non-operating Expenses 0.0

Profit Before Taxes 2.3

Source: Heating, Air-conditioning & Refrigeration Distributors International. 2013. 2013 Profit Report (2012 Data).

Note: The wholesaler costs and expenses are percentage values as opposed to the per-dollar of sales revenue values shown in Table 6.4.1.

6-A.2 DETAILED MECHANICAL CONTRACTOR DATA

Tables 6.5.4 and Table 6.5.5 of chapter 6 provide mechanical contractor revenues and 

costs in aggregated form by “Cost of Goods Sold” and “Gross Margin.” The tables are based on 

data in the 2005 edition of Financial Analysis for the HVACR Contracting Industry, published 

by the Air Conditioning Contractors of America (ACCA). The ACCA report does not provide a 

more disaggregated tabulation of these costs and expenses. As in section 6-A.1, DOE assumes 

that the gross margin category scales only with the baseline markup.

A further disaggregated breakdown of costs used to scale the incremental markup is

shown in Table 6-A.2.1 both by dollar value and percentage terms from the 2007 Census of 

Business. As the ACCA data are used to calculate the baseline markup, in Table 6-A.2.1 only the 

categories in the “Scaling” column that are scaled with both the baseline and incremental 

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

6-A-2
Table 6-A.2.1 Mechanical Contractor Expenses and Markups Used To Scale the 

Incremental Markups

Item

Dollar Value 

$1,000

Percentage

% Scaling

Total Cost of Equipment Sales 107,144,428 67.80

Total payroll, construction workers wages 31,373,558 19.85

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

Cost of construction work subcontracted out to others 13,646,192 8.63

Total cost of selected power, fuels, and lubricants 3,100,714 1.96

Gross Margin 50,895,129 32.20

Payroll Expenses 28,065,632 17.76

Baseline

Total payroll, other employee wages 14,041,336 8.88

Total fringe benefits 13,585,040 8.60

Temporary staff and leased employee expenses 439,256 0.28

Occupancy Expenses 3,436,208 2.17

Baseline

Rental costs of machinery and equipment 1,047,026 0.66

Rental costs of buildings 1,231,263 0.78

Communication services 640,851 0.41

Cost of repair to machinery and equipment 517,068 0.33

Other Operating Expenses 12,671,194 8.02

Baseline & 

Incremental

Purchased professional and technical services 843,641 0.53

Data processing and other purchased computer services 98,016 0.06

Expensed computer hardware and other equipment 255,474 0.16

Expensed purchases of software 64,195 0.04

Advertising and promotion services 1,018,265 0.64

All other expenses 6,944,674 4.39

Refuse removal (including hazardous waste) services 153,241 0.10

Taxes and license fees 996,138 0.63

Total depreciation ($1,000) 2,297,550 1.45

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. Construction: Geographic 

Area Series. Detailed Statistics for Establishments: 2007.

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

contrast to the cost per dollar of sales revenue values shown in Table 6.5.2.

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

Tables 6.5.7 and 6.5.8 of chapter 6, respectively, show aggregated U.S. Department of 

Census data for commercial and residential building general contractor revenues and costs as 

expenses per dollar sales revenue. Table 6-A.3.1 provides further breakdown of the costs and 

expenses of commercial building contractors. The column labeled “Scaling” indicates which 

expenses DOE assumes to scale with only the baseline markup and which to scale with both 

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.3.2

shows the similar analysis for residential building contractors. 

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

Item

Dollar Value 

$1,000

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

6-A-4
Source: U.S. Census Bureau. 2007. Residential Building Construction. Sector 23, EC0723I1: 236220 (Commercial Building Construction. 

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. This is in contrast 

to the cost per dollar of sales revenue values shown in Table 6.5.6.

Table 6-A.3.2 Residential General Contractor Expenses and Markups

Item

Dollar Value 

$1,000

Percentage 

% Scaling

Total Cost of Equipment Sales 238,431,389 67.55

Total payroll, construction workers wages 16,629,321 4.71

Cost of materials, components, and supplies 126,764,975 35.91

Cost of construction work subcontracted out to others 90,956,668 25.77

Total cost of selected power, fuels, and lubricants 4,080,425 1.16

Gross Margin 114,558,247 32.45

Payroll Expenses 28,806,792 8.16

Baseline Total payroll, other employee wages 20,843,029 5.90

Total fringe benefits 7,464,670 2.11

Temporary staff and leased employee expenses 499,093 0.14

Occupancy Expenses 3,558,796 1.01

Baseline

Rental costs of machinery and equipment 572,783 0.16

Rental costs of buildings 1,532,841 0.43

Communication services 810,436 0.23

Cost of repair to machinery and equipment 642,736 0.18

Other Operating Expenses 21,341,175 6.05

Baseline & 

Incremental

Purchased professional and technical services 1,834,816 0.52

Data processing and other purchased computer services 141,344 0.04

Expensed computer hardware and other equipment 261,701 0.07

Expensed purchases of software 105,338 0.03

Advertising and promotion services 2,544,687 0.72

All other expenses 10,840,757 3.07

Refuse removal (including hazardous waste) services 520,907 0.15

Taxes and license fees 1,791,539 0.51

Total depreciation ($1,000) 3,300,086 0.93

Net Profit Before Income Taxes 60,851,484 17.24 Baseline & 

Incremental

Source: U.S. Census Bureau. 2007. Residential Building Construction. Sector 23, EC0723I1: 236115 through 236118. 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. This is in contrast 

to the cost per dollar of sales revenue values shown in Table 6.5.6.

6-A-5
6-A.4 ESTIMATION OF CONTRACTOR MARK-UP BY STATE

Table 6-A.4.1 Mechanical Contractor Markup Estimation by State, 2007

State

Value of 

Const.

$1,000

Cost of 

Goods 

Sold 

$1,000

Baseline 

MU

Incremental 

MU

Replacem

ent 

Baseline

MU

Replacement 

Incremental

MU

New Const. 

Baseline

MU

New Const.

Incremental

MU

Alabama 2,010,305 1,401,223 1.435 1.148 1.498 1.198 1.393 1.114

Alaska 583,171 344,729 1.692 1.353 1.766 1.413 1.642 1.314

Arizona 3,522,116 2,326,475 1.514 1.211 1.580 1.264 1.470 1.176

Arkansas 1,065,754 743,395 1.434 1.147 1.496 1.197 1.392 1.113

California 16,726,969 10,865,201 1.539 1.232 1.607 1.286 1.495 1.196

Colorado 3,056,988 2,084,454 1.467 1.173 1.531 1.225 1.424 1.139

Connecticut 1,704,668 1,135,871 1.501 1.201 1.566 1.253 1.457 1.166

Delaware 481,900 D 1.421 1.137 1.483 1.186 1.379 1.104

District of 

Columbia 34,600 D 1.458 1.167 1.522 1.218 1.416 1.133

Florida 9,061,426 6,254,391 1.449 1.159 1.512 1.210 1.407 1.125

Georgia 4,700,799 3,329,842 1.412 1.129 1.474 1.179 1.371 1.096

Hawaii 800,221 455,122 1.758 1.407 1.835 1.468 1.707 1.366

Idaho 900,698 617,165 1.459 1.168 1.523 1.219 1.417 1.133

Illinois 7,641,642 5,058,047 1.511 1.209 1.577 1.262 1.467 1.173

Indiana 4,002,323 2,605,238 1.536 1.229 1.604 1.283 1.491 1.193

Iowa 1,868,483 1,305,883 1.431 1.145 1.493 1.195 1.389 1.111

Kansas 1,395,359 966,707 1.443 1.155 1.507 1.205 1.401 1.121

Kentucky 1,747,925 1,157,360 1.510 1.208 1.576 1.261 1.466 1.173

Louisiana 1,997,044 1,317,429 1.516 1.213 1.582 1.266 1.472 1.177

Maine 580,816 394,847 1.471 1.177 1.535 1.228 1.428 1.142

Maryland 5,329,135 3,739,560 1.425 1.140 1.487 1.190 1.383 1.107

Massachusetts 4,099,301 2,781,377 1.474 1.179 1.538 1.231 1.431 1.145

Michigan 4,420,638 3,015,948 1.466 1.173 1.530 1.224 1.423 1.138

Minnesota 3,402,921 2,315,330 1.470 1.176 1.534 1.227 1.427 1.141

Mississippi 1,025,452 715,571 1.433 1.146 1.496 1.197 1.391 1.113

Missouri 3,335,124 2,353,598 1.417 1.134 1.479 1.183 1.376 1.101

Montana 483,578 345,458 1.400 1.120 1.461 1.169 1.359 1.087

Nebraska 1,004,296 755,338 1.330 1.064 1.388 1.110 1.291 1.033

Nevada 2,327,842 1,600,555 1.454 1.164 1.518 1.214 1.412 1.130

New 

Hampshire 620,761 D 1.472 1.178 1.537 1.230 1.429 1.144

New Jersey 5,062,336 3,337,013 1.517 1.214 1.583 1.267 1.473 1.178

6-A-6
State

Value of 

Const.

$1,000

Cost of 

Goods 

Sold 

$1,000

Baseline 

MU

Incremental 

MU

Replacem

ent 

Baseline

MU

Replacement 

Incremental

MU

New Const. 

Baseline

MU

New Const.

Incremental

MU

New Mexico 891,914 595,659 1.497 1.198 1.563 1.250 1.454 1.163

New York 10,364,779 6,760,337 1.533 1.227 1.600 1.280 1.488 1.191

North 

Carolina 5,111,396 3,631,802 1.407 1.126 1.469 1.175 1.366 1.093

North Dakota 360,683 255,057 1.414 1.131 1.476 1.181 1.373 1.098

Ohio 5,618,591 3,809,806 1.475 1.180 1.539 1.231 1.432 1.145

Oklahoma 1,352,943 924,264 1.464 1.171 1.528 1.222 1.421 1.137

Oregon 1,893,678 1,237,956 1.530 1.224 1.597 1.277 1.485 1.188

Pennsylvania 6,487,476 4,579,367 1.417 1.133 1.479 1.183 1.375 1.100

Rhode Island 631,202 410,653 1.537 1.230 1.604 1.284 1.492 1.194

South 

Carolina 1,991,303 1,326,690 1.501 1.201 1.567 1.253 1.457 1.166

South Dakota 386,186 239,017 1.616 1.293 1.686 1.349 1.569 1.255

Tennessee 2,595,613 1,834,242 1.415 1.132 1.477 1.182 1.374 1.099

Texas 10,810,308 7,532,064 1.435 1.148 1.498 1.198 1.393 1.115

Utah 1,746,398 1,235,004 1.414 1.131 1.476 1.181 1.373 1.098

Vermont 294,806 D 1.472 1.178 1.537 1.230 1.429 1.144

Virginia 4,623,151 3,099,329 1.492 1.193 1.557 1.246 1.448 1.158

Washington 4,111,543 2,734,093 1.504 1.203 1.570 1.256 1.460 1.168

West Virginia 655,100 D 1.464 1.171 1.528 1.222 1.421 1.137

Wisconsin 2,926,545 2,023,634 1.446 1.157 1.510 1.208 1.404 1.123

Wyoming 289,391 198,105 1.461 1.169 1.525 1.220 1.418 1.135

Sources: U.S. Bureau of the Census. American Factfinder: 2007. Sector 23: Plumbing, Heating, and Air-Conditioning Contractors (NAICS 

238220), Detailed Statistics for Establishments: 2007 

http://factfinder.census.gov/servlet/IBQTable?_bm=y&-ds_name=EC0723A1&-NAICS2007=238220&-_lang=en and

Geographic Area Series: Detailed Statistics for Establishments: 2007.

Notes: The Census Bureau withheld data for some states.

Markups may vary across states for several reasons, including differences in firm size.

Due to sample size and/or magnitude of reporting error relative to the mean, disaggregated information not provided for all of the Subcontract, 

Materials, and Fuels fields. In these cases, the state markup ratio is calculated as an average of neighboring states (ex. Delaware, District of 

Columbia, New Hampshire, Vermont, and West Virginia)

Table 6-A.4.2 Commercial Building General Contractor Baseline Markups by State 

State

Value of 

Construction 

$1,000

Cost of Goods Sold 

$1,000 Baseline Markup

Incremental 

Markup

Alabama 7,553,561 5,966,033 1.266 1.266

Alaska 1,687,503 1,265,663 1.333 1.333

Arizona 12,151,583 9,218,504 1.318 1.318

Arkansas 3,187,913 2,524,259 1.263 1.263

6-A-7
California 43,866,759 32,549,870 1.348 1.348

Colorado 9,218,679 7,554,813 1.220 1.220

Connecticut 2,398,913 1,704,640 1.407 1.407

Delaware 727,553 508,123 1.432 1.432

District of Columbia 918,723 792,275 1.160 1.160

Florida 19,686,238 14,553,102 1.353 1.353

Georgia 10,541,824 7,189,660 1.466 1.466

Hawaii 2,341,014 1,802,494 1.299 1.299

Idaho 1,555,058 1,291,347 1.204 1.204

Illinois 13,909,785 10,206,749 1.363 1.363

Indiana 5,967,203 4,636,748 1.287 1.287

Iowa 3,405,782 2,585,432 1.317 1.317

Kansas 2,721,025 2,252,824 1.208 1.208

Kentucky 3,028,131 2,289,475 1.323 1.323

Louisiana 4,476,198 3,078,813 1.454 1.454

Maine 738,455 585,867 1.260 1.260

Maryland 8,299,684 6,472,850 1.282 1.282

Massachusetts 7,035,875 5,272,385 1.334 1.334

Michigan 5,363,993 3,824,364 1.403 1.403

Minnesota 8,203,910 5,908,604 1.388 1.388

Mississippi 3,593,463 2,094,843 1.715 1.715

Missouri 9,293,483 7,970,536 1.166 1.166

Montana 924,342 734,797 1.258 1.258

Nebraska 1,589,168 1,080,612 1.471 1.471

Nevada 6,285,128 4,704,160 1.336 1.336

New Hampshire 1,040,005 816,281 1.274 1.274

New Jersey 7,331,413 4,421,279 1.658 1.658

New Mexico 1,537,718 1,210,550 1.270 1.270

New York 19,752,366 14,491,190 1.363 1.363

North Carolina 8,605,888 6,566,496 1.311 1.311

North Dakota 659,818 542,850 1.215 1.215

Ohio 8,889,511 7,158,247 1.242 1.242

Oklahoma 3,307,370 2,875,301 1.150 1.150

Oregon 3,273,641 2,606,128 1.256 1.256

Pennsylvania 11,676,721 8,744,986 1.335 1.335

Rhode Island 847,621 627,945 1.350 1.350

South Carolina 3,532,858 2,885,636 1.224 1.224

South Dakota 912,508 757,264 1.205 1.205

Tennessee 7,004,112 5,784,562 1.211 1.211

Texas 26,821,716 20,332,044 1.319 1.319 6-A-8
Utah 3,141,938 2,604,471 1.206 1.206

Vermont 445,373 367,539 1.212 1.212

Virginia 8,926,148 6,759,203 1.321 1.321

Washington 9,936,986 8,276,568 1.201 1.201

West Virginia 563,473 424,942 1.326 1.326

Wisconsin 7,248,667 5,891,541 1.230 1.230

Wyoming 432,812 349,769 1.237 1.237

Sources: U.S. Bureau of the Census, American Factfinder. 2007 Economic Census. Sector 23: Subsectors 236220 (Commercial Building 

Construction). Sector 23: EC0723A1: Construction: Geographic Area Series: Detailed Statistics for Establishments: 2007.

Notes: The Census Bureau withheld data for some states.

Table 6-A.4.3 Residential Building General Contractor Baseline Markups by State

State

Value of Residential 

Construction 

$1,000

Cost of 

Goods Sold 

$1,000

Baseline

Markup

Incremental 

Markup

Alabama 4,232,349 3,106,308 1.363 1.234

Alaska 598,572 322,897 1.854 1.678

Arizona 14,743,264 8,636,727 1.707 1.546

Arkansas 821,493 638,546 1.287 1.165

California 49,325,592 28,727,843 1.717 1.555

Colorado 9,711,667 6,478,218 1.499 1.357

Connecticut 2,835,015 1,914,706 1.481 1.341

Delaware 912,121 714,609 1.276 1.156

District of Columbia 177,004 115,545 1.532 1.387

Florida 33,290,091 21,780,175 1.528 1.384

Georgia 12,492,752 8,745,668 1.428 1.293

Hawaii 2,739,122 1,933,143 1.417 1.283

Idaho 2,565,176 2,014,522 1.273 1.153

Illinois 13,035,923 8,206,105 1.589 1.438

Indiana 4,637,976 3,418,576 1.357 1.228

Iowa 1,846,602 1,449,114 1.274 1.154

Kansas 1,940,745 1,443,265 1.345 1.217

Kentucky 3,074,656 2,244,283 1.370 1.240

Louisiana 2,429,529 1,650,884 1.472 1.332

Maine 821,980 630,393 1.304 1.181

Maryland 6,616,960 4,635,717 1.427 1.292

Massachusetts 7,693,991 5,728,767 1.343 1.216

Michigan 5,383,752 3,501,797 1.537 1.392

Minnesota 5,558,816 3,847,679 1.445 1.308

Mississippi 1,241,083 939,692 1.321 1.196

6-A-9
State

Value of Residential 

Construction 

$1,000

Cost of 

Goods Sold 

$1,000

Baseline

Markup

Incremental 

Markup

Missouri 4,754,552 3,588,694 1.325 1.200

Montana 1,148,453 919,206 1.249 1.131

Nebraska 577,746 424,822 1.360 1.231

Nevada 6,697,489 4,026,111 1.664 1.506

New Hampshire 292,227 228,854 1.277 1.156

New Jersey 8,492,015 5,649,618 1.503 1.361

New Mexico 2,236,262 1,395,073 1.603 1.451

New York 16,958,113 12,176,837 1.393 1.261

North Carolina 16,254,736 11,579,895 1.404 1.271

North Dakota D D 1.331 1.205

Ohio 6,788,825 4,883,462 1.390 1.259

Oklahoma 1,419,859 1,075,586 1.320 1.195

Oregon 5,519,819 4,019,693 1.373 1.243

Pennsylvania 9,971,624 7,323,399 1.362 1.233

Rhode Island 309,403 205,383 1.506 1.364

South Carolina 5,921,453 4,350,205 1.361 1.232

South Dakota 297,424 228,839 1.300 1.177

Tennessee 5,243,037 3,874,974 1.353 1.225

Texas 32,123,700 21,429,103 1.499 1.357

Utah 4,201,276 3,095,214 1.357 1.229

Vermont 527,837 387,905 1.361 1.232

Virginia 12,761,751 8,799,880 1.450 1.313

Washington 11,158,559 7,361,497 1.516 1.372

West Virginia 348,291 225,500 1.545 1.398

Wisconsin 3,820,533 2,850,921 1.340 1.213

Wyoming 524,809 418,215 1.255 1.136

Sources: U.S. Bureau of the Census, American Factfinder. 2007 Economic Census. Sector 23: Subsectors 236115 (residential single-family), 

236116 (residential multifamily), 236117 (operative builders), and 236118 (residential remodelers). Sector 23: EC0723A1: Construction: 

Geographic Area Series: Detailed Statistics for Establishments: 2007.

Notes: The Census Bureau withheld data for some states.

Markups may vary across states for several reasons, including differences in firm size.

Due to sample size and/or magnitude of reporting error relative to the mean, disaggregated information not provided for all of the Subcontract, 

Materials, and Fuels fields. In these cases, the state markup ratio is calculated as an average of neighboring states (ex. North Dakota).

6-A-10
6-A.5 STATE SALES TAX RATES

Table 6-A.5.1 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 Kentucky 6.00 North Dakota 5.95

Alaska 1.30 Louisiana 8.75 Ohio 7.10

Arizona 7.15 Maine 5.50 Oklahoma 8.35

Arkansas 8.90 Maryland 6.00 Oregon --

California 8.45 Massachusetts 6.25 Pennsylvania 6.40

Colorado 6.10 Michigan 6.00 Rhode Island 7.00

Connecticut 6.35 Minnesota 7.20 South Carolina 7.15

Delaware -- Mississippi 7.05 South Dakota 5.40

Dist. of Columbia 5.75 Missouri 7.50 Tennessee 9.45

Florida 6.65 Montana -- Texas 7.95

Georgia 7.10 Nebraska 6.00 Utah 6.70

Hawaii 4.00 Nevada 7.85 Vermont 6.05

Idaho 6.05 New Hampshire -- Virginia 5.60

Illinois 8.05 New Jersey 6.95 Washington 8.90

Indiana 7.00 New Mexico 6.60 West Virginia 6.10

Iowa 6.85 New York 8.40 Wisconsin 5.45

Kansas 7.85 North Carolina 6.90 Wyoming 5.50

Source: The Sales Tax Clearinghouse at https://thestc.com/STRates.stm (Accessed on May 27, 2014).

6-A-11