Trade-in allowances are not deducted from sales. Sales do not include retail sales made by manufacturers, wholesalers, service establishments, or other businesses whose primary activity is other than retail trade. They do include receipts other than from the sale of merchandise at retail, e.g., service receipts, sales to industrial users, and sales to other retailers, by establishments primarily engaged in retail trade. Excise taxes on gasoline, liquor, tobacco, etc., which are paid by the manufacturer or wholesaler and passed on in the cost of goods purchased by the service establishment, are also included. Receipts also include the total value of service contracts, amounts received for work subcontracted to others, and dues and assessments from members and affiliates.
Receipts are net after deductions for refunds and allowances for merchandise returned by customers.
Receipts do not include service receipts of manufacturers, wholesalers, retail establishments, or other businesses whose primary activity is other than service. Includes revenue from customers or clients for services rendered and merchandise sold during 1997, whether or not payment was received in the year. Transportation, Communications, and Utilities - Includes revenue from all business activities whether or not payment was received in the census year . Revenue does not include sales and other taxes collected from customers and remitted directly by the firm to a local, state, or Federal tax agency. Sales are net after deductions for refunds and allowances for merchandise returned by customers.