Tax-exempt broadcast stations were to exclude contributions, gifts, grants, and other nonoperating income. 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 retail trade files 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.
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.