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.
Trade-in allowances are not deducted from total sales. Sales in this report do not include wholesale sales made by manufacturers, retailers, service establishments, or other businesses whose primary activity is other than wholesale trade. They do include receipts other than from the sale of merchandise at wholesale, e.g., service receipts, retail sales, etc., by establishments primarily engaged in wholesale trade. Sales figures include sales of all establishments in business at any time during the year. Sales shown for agents and brokers represented the value of the goods involved in the transactions rather than the commissions received or earnings.