SA-44 Annual retail Trade Report

OMB No. 0607-0013: Approval Expires 10/31/2008
U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

2006 ANNUAL RETAIL TRADE REPORT

R

EA

FORM

YOUR RESPONSE IS REQUIRED BY LAW. Title 13, U.S. Code, requires businesses and other organizations
that receive this questionnaire to answer the questions and return the report to the Census Bureau.

SA-44

(10-26-2006)

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U.S.
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U.S. CENSUS BUREAU
ENT OF C
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F TH E C

DUE
DATE
NOTICE — Your report to the Census
Bureau is confidential by law (Title 13,
U.S. Code). It may be seen only by persons
sworn to uphold the confidentiality of
Census Bureau information and may be
used only for statistical purposes. The law
also provides that copies retained in your
files are immune from legal process.
RETURN COMPLETED FORM TO
U.S. CENSUS BUREAU
National Processing Center
1201 East 10th Street
Jeffersonville, IN 47132-0001
FAX 1–800–447–4613

➥

Any questions call
1–800–772–7851 (press "2") weekdays,
8:30 a.m. to 5:00 p.m. EST
PROMPT RETURN WILL RESULT IN
CONSIDERABLE SAVINGS TO YOUR
GOVERNMENT.
(Please correct any error in name, address, and ZIP Code)
Internet Reporting
Username:
To complete this survey online go to: www.census.gov/econhelp/arts
Password:
Click on "Census Taker" and use your username and password to login.

GENERAL INSTRUCTIONS
• Provide data on a calendar year basis for 2006, if applicable. If data are not available in this format, indicate in the appropriate items the period covered.
• Always provide book figures. If they are not available, carefully prepared estimates, labeled "Est," are acceptable.
• Any significant change in your firm’s operations should be noted in the "REMARKS" section of this report.
Include
• All domestic/U.S. retail establishments whose payroll was reported on the Employer’s Quarterly Federal Tax Return, Treasury
Form 941, under the Employer Identification Number (EIN) shown in Item 1A
• Data for auxiliary facilities operated under this EIN primarily engaged in furnishing supporting services to your retail
establishment(s) (such as warehouses, garages, central administrative offices, and repair services)
• Retail leased departments and concessions operated by this firm in establishments of others (e.g., shoe departments in
department stores or prescription counters in food stores) which report payroll under this firm’s current EIN shown in Item 1A
• Data for establishment(s) sold or acquired during 2006 for the period they were operated by your firm

▼

Exclude
• Data for retail establishments operated by other firms, such as franchises
• Departments and concessions operated by other firms in your retail store(s)
NOTE: A store front is not required for your firm to be classified as retail. For more information on classification,
visit www.census.gov/epcd/www/drnaics.htm.

SPECIAL INSTRUCTIONS

Item 1A – FEDERAL EMPLOYER IDENTIFICATION NUMBER
021

1. Does your firm currently report payroll under the EIN
020

1

YES – Go to Item 1A2

2

NO

⎧(a)
⎨(b)
⎩

–

Enter your present EIN
Month

Year

022

When did you start reporting payroll under
this EIN?

2. Did your firm experience any organizational change during 2006?
025

1

YES –
032

1
2
3

2

Sold to
Merged with
Acquired

NO – Go to Item 1B

USCENSUSBUREAU

⎧
⎨
⎩

029 Name of company sold to/merged with/acquired

Number and street
City, State, and ZIP Code
Date of sale/merger 030 Month Year
or acquisition

031

EIN

–

CONTINUE ON NEXT PAGE

Page 2
Number as of
December 31, 2006

Item 1B – NUMBER OF RETAIL ESTABLISHMENTS
110

How many retail establishments, including departments and concessions, were covered by this report as of
December 31, 2006?
Item 2A – TOTAL SALES

▲

2006
Dollars

NOTE: Do not include cents. Always round to the nearest dollar.

1. What were the total sales of merchandise and other operating receipts for 2006?

100

INCLUDE e-commerce sales and excise taxes on gasoline, liquor, and tobacco. EXCLUDE all sales taxes.
See below for detailed directions.

$
102

2. Did your firm collect any sales taxes during 2006?
120

YES – What were the total sales taxes collected?
EXCLUDE excise taxes reported in Item 2A1.
NO – Go to Item 2B

1
2

$
103

3. What were the total sales of merchandise and other operating receipts including sales taxes for 2006?
(Sum of Items 2A1 and 2A2)

$

INCLUDE

EXCLUDE

• Credit and cash sales of merchandise
• E-commerce sales
• Excise taxes
• Wholesale sales made by retail establishment(s)
covered by this report
• Receipts from layaway purchases
• Receipts from the rental or leasing of vehicles, equipment,
instruments, tools, etc.
• Receipts from deliveries
• Receipts from installations, maintenance contracts, repairs,
alterations, storage, and other such services
• Value of trade-ins taken as partial payment for other merchandise
• Value of manufacturers’ rebates
• Sales made by departments and concessions operated by your
firm in establishment(s) of other firms

• Carrying or other credit charges
• Commissions (such as vending machine operators, government
lottery tickets, or other stores)
• Non-operating receipts (such as interest income, income from
investments, and receipts from the rental or sale of real estate)
• Sales made by departments and concessions operated by other
firms in your firm’s retail establishment(s)
• Refunds and allowances for returned goods
• Value of rebates and discounts offered by your firm that are
granted to the purchaser, even if granted as an increase in
trade-in allowance
If AUTOMOTIVE also include:
• Receipts from customers for tag and title fees, licenses, etc.
forwarded to State or local licensing agencies

If AUTOMOTIVE also include:
• Charges for dealer preparation, warranty charges, and delivery cost
• Combined sales for a new and used car location, and service and parts
facilities
• Fleet sales
Item 2B – E-COMMERCE SALES
E-commerce sales and other operating receipts are sales of goods and services where an order is placed by the buyer; or price and terms of the
sale are negotiated over an Internet, extranet, EDI network, electronic mail, or other online system. Payment may or may not be made online.

▲

NOTE: If AUTOMOTIVE also INCLUDE sales of cars where a binding sales price is established online
through the dealer’s or a third party’s web site. EXCLUDE leads.

2006
Dollars
113

Did your firm have any e-commerce sales during 2006?
130

1

YES – What were the total e-commerce sales?
EXCLUDE sales taxes.

2

NO – Go to Item 2C

$

Item 2C – SALES REPORT PERIOD
Do the reported data in Items 2A and 2B represent the calendar year (January 1 through December 31) for 2006?
Month
121

FORM SA-44 (10-26-2006)

1

YES – Go to Item 3

2

NO – What were your beginning and ending
dates for 2006?

Beginning

2006
Day

104
105

Ending
CONTINUE ON NEXT PAGE

Year

Page 3
Item 3 – MERCHANDISE INVENTORIES AS OF DECEMBER 31
Report the total value of all inventories for the retail establishment(s) reported in Item 1B on December 31, 2006. If any part of inventory is
valued using the Last-in, First-out (LIFO) method, report the amount before adjustment. If data are not available for December 31, specify the
date that the data represent in Item 3f.
1. Did establishments covered by this report own inventories (regardless of where held) at the end of 2006?
320

1

YES – Go to line B

2

NO – Go to Item 5

2. Were any of the inventories subject to the Last-in, First-out (LIFO) valuation method?
305

1

YES – Go to Item 3a

2

NO – Complete Items 3a–c, f and Go to Item 4B.

3. Report merchandise inventories covered by this report, regardless of where held, owned as of December 31:
2006
Dollars
a. Merchandise inventories in retail stores. (Include leased departments and concessions operated
by your firm in other establishments)

201

$
202

b. Merchandise inventories in warehouses, offices, or in transit for distribution to retail stores

$
200

c. Total of inventories before LIFO adjustment (if any) (Add Items 3a and 3b)

$
301

$

d. LIFO reserve (if any)

307

e. Total inventories after LIFO adjustment (line c minus line d)

$

f. Are the reported data in Items 3a through 3e as of December 31?

Month

220

1
2

YES – Go to Item 4A
NO – When was inventory taken?

2006
Day

Year

203

Item 4A – INVENTORY VALUATION METHOD AND LOCATION
2006
Dollars

Report how much of the inventory in Item 3c was subject to each valuation method:

▲

NOTE: Total should equal amount reported in Item 3c.

302

1. LIFO valuation method before adjustment

$
303

2. Any other valuation method

$
306

3. Total (Add Items 4A1 and 4A2)

$

Item 4B – INVENTORY OUTSIDE OF THE UNITED STATES
Were any of the inventories from Item 3c stored or en route outside the U.S. 50 states
and the District of Columbia?

221

FORM SA-44 (10-26-2006)

1

YES – Report the amount (in dollars)
EXCLUDE inventory held in Foreign Trade Zones
or in-bond warehouses in the U.S.

2

NO – Go to Item 5

2006
Dollars
204

$

CONTINUE ON NEXT PAGE

Page 4
Item 5 – TOTAL PURCHASES
2006
What is the total cost of all merchandise bought for resale to customers at your retail establishment(s)
(net of returns, allowances, and trade and cash discounts) for the period reported in Item 2C, for which
you took title during 2006 whether or not payment was made during the year? See below for detailed
directions.

Dollars
400

$

▲

NOTE: If purchases are greater than sales, explain in "REMARKS."
INCLUDE

EXCLUDE

• Cash and credit purchases by your firm
• Merchandise owned, but in transit to your firm
• Purchases made by both your warehouse(s) and
establishment(s)
• Freight, delivery, and other transportation costs
• Import duties (if paid separately)

• Expenditures for supplies, equipment, and parts purchased for
your company’s own use.

• Costs of services resold without any processing
• Parts and supplies used in repair work or other services
If AUTOMOTIVE also include:
• Value of automotive and other trade-ins exclusive of rebates
and rebates and discounts granted as an increase in trade-in
allowance

• Sales and other taxes collected directly from customers and paid
directly to a local, State, or Federal Tax Agency
• Purchases made by other firms operating departments and
concessions in your establishment(s)
• Purchases of merchandise held outside the U.S.
• Purchases of containers, wrappings, packaging and selling
supplies for your company’s own use

Item 6A – ACCOUNTS RECEIVABLE BALANCES
Does this company extend credit to customers at any of its retail establishments or departments and concessions covered by this report?

▲

NOTE:

Do not include credit that is provided by others, such as banks, finance corporations, oil or other credit card issuing
companies. Exclude credit extended to commercial customers.
520

1

YES – Refer to definitions of accounts receivable below – Go to Item 6B

2

NO – SKIP to Item 9

DEFINITIONS OF ACCOUNTS RECEIVABLE
Open or revolving accounts – Retail credit that is extended on a credit-line basis. A single contract governs multiple use of the account and
purchases may or may not be made with a credit card. Generally, credit extensions can be made at the customer’s discretion, provided that the
outstanding balance does not exceed a prearranged credit limit. The amount of repayment is also made at the discretion of the customer, subject to a
prearranged minimum usually with the option of paying the balance in full.
Closed or non-revolving accounts – Retail credit accounts for which full payment is scheduled to be made at the end of the customary billing
period or installment contracts that specify a fixed schedule of payments and the amount and due date for the payment.

Item 6B – ACCOUNTS RECEIVABLE BALANCES
Mark (X) to indicate if types of credit are extended and report balances as of December 31 for account types your company extends. Exclude
credit extended to commercial customers.

Balances outstanding as of
December 31, 2006
Dollars

1. Types of accounts
a. Open (revolving) accounts

511
521

1

YES

2

NO

$
512

b. Closed (non-revolving) accounts

522

1

YES

2

NO

$
510

2. Total Accounts Receivable – Sum of lines 1(a) and 1(b)

FORM SA-44 (10-26-2006)

$

CONTINUE ON NEXT PAGE

Page 5

▲

NOTE: Items 7 and 8 do not apply to this form.

Item 9 – TOTAL OPERATING EXPENSES

2006
Dollars
844

What were the total operating expenses during 2006 for establishments reported in Item 1B?

INCLUDE
Expenses arising from the normal course of business.

$

EXCLUDE
• Bad debt
• Purchases of goods for resale or cost of goods sold
• Income taxes
• Sales and other taxes collected directly from customers and paid
directly to a local, State, or Federal government agency
• Interest expenses
• Impairment (reduction in value of long-lived assets due to
reappraisal)
• Capitalized expenses (except payroll and fringe benefits)
• Transfers made within the company

REMEMBER, YOU CAN FILL THIS REPORT OUT ONLINE BY GOING TO www.census.gov/econhelp/arts
AND USING THE USERNAME AND PASSWORD ON PAGE 1 OF THIS FORM.
REMARKS
962

CENSUS USE
961

Public reporting burden for this collection of information is estimated to average 34 minutes per response, including the time for assembling data
from existing records and completing the form. Send comments regarding this burden estimate or any other aspect of this collection of information,
including suggestions for reducing this burden, to: Paperwork Project 0607-0013, U.S. Census Bureau, 4700 Silver Hill Road, Stop 1500, Washington,
DC 20233-1500. You may e-mail comments to [email protected]; use "Paperwork Project 0607-0013" as the subject.
Item 10 – CERTIFICATION – This report is substantially accurate and has been prepared to the best of my ability
in accordance with instructions.
951

Telephone
Area code Number

E-mail address

Internet address (firm’s homepage)

955

957

956

Signature of authorized person

Title

Name of person to contact regarding this report
(Please print)

Address — Number and street, city, State, ZIP Code

950

954

Extension

Fax number
Area code Number

http://
952

FORM SA-44 (10-26-2006)

Date
953

THANK YOU FOR YOUR COOPERATION AND PLEASE RETAIN A COPY OF THIS FORM FOR YOUR RECORDS.