SA-45 Annual Retail Trade Report

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

2008 ANNUAL RETAIL TRADE REPORT

R

EA

FORM

SA-45

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.

(6-17-2008)

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U.S. CENSUS BUREAU
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DUE
DATE
Have questions?
Call 1–800–772–7851 (option 2)
weekdays,
8:30 a.m. to 5:00 p.m. EST
How can I report?
Via Fax:
1–800–447–4613

Via Mail:
U.S. CENSUS BUREAU
1201 East 10th Street
Jeffersonville, IN 47132-0001

(Please correct any error in name, address, and ZIP Code)
Via Internet:
http://www.census.gov/econhelp/arts
use your firm’s unique username and original password, if you
Username:
Password:
change your password, please keep a record for reference.

GENERAL INSTRUCTIONS
• 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 2008 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)

SPECIAL INSTRUCTIONS

1A FEDERAL EMPLOYER IDENTIFICATION NUMBER
●
021

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

1

YES

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 2008?
025
1
YES –
029 Name of company sold to/merged with/acquired
032
1
Sold to
Number and street
Merged with
2
Acquired
3
City, State, and ZIP Code
2

NO

USCENSUSBUREAU

⎧
⎨
⎩

Date of sale/merger 030 Month Year
or acquisition

031

EIN

–

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Page 2

1B NUMBER OF RETAIL ESTABLISHMENTS
●

Number as of
December 31, 2008

How many retail establishments, including departments and concessions, were covered by this report
as of December 31, 2008? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

110

2A TOTAL SALES
●
▲

2008
Dollars

NOTE: Do not include cents. Always round to the nearest dollar.
100
1. What were the total sales of merchandise and other operating receipts for 2008?
INCLUDE e-commerce sales and excise taxes on gasoline, liquor, and tobacco. EXCLUDE all sales taxes.
See below for detailed directions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
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

2008
Dollars
102

2. Did your firm collect any sales taxes during 2008?
120

1

YES – What were the total sales taxes collected?
EXCLUDE excise taxes reported in Item 2 A1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

NO – Go to Item 2 B

$
103

3. What were the total sales of merchandise and other operating receipts including sales taxes for
2008? (Sum of Items 2 A1 and 2 A2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

2B E-COMMERCE SALES
●
Did your firm have any e-commerce sales during 2008?
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.
130

2008
Dollars
113

1

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

2

NO

$

2C SALES REPORT PERIOD
●
Do the reported data in Items 2 A and 2 B represent the calendar year (January 1 through December 31)
for 2008?
121

1

YES

2

NO – What were your beginning and ending
dates for 2008? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2008
104

Month

Day

Year

Beginning
105

Ending

2D DEPARTMENTS AND CONCESSIONS OPERATED BY OTHER FIRMS IN YOUR DEPARTMENT STORE(S)
●
a. Did other firms operate any departments or concessions in your department store(s) in 2008?
126

1

YES

2

NO – Go to Item 3

b. What were total sales collected by departments and concessions operated by other firms in
your department store(s) for 2008? EXCLUDE sales tax. (Do not include in Item 2A1.) . . . . . . . . . . . .
FORM SA-45 (6-17-2008)

2008
Dollars
106

$
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Page 3

3 MERCHANDISE INVENTORIES
●
Report the total value of all inventories for the retail establishment(s) reported in Item 1B on December 31, 2008. 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 3C6.
A. Did establishments covered by this report own inventories (regardless of where held) at the end of 2008?
320

1

YES

2

NO – Go to Item 5

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

1

YES

2

NO – Complete Items 4
3 C1–3, 6 and Go to Item 4 B.

C. Report merchandise inventories covered by this report, regardless of where held, owned as of December 31:
2008
Dollars
201
1. Merchandise inventories in retail stores. (Include leased departments and concessions operated
by your firm in other establishments) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
202

$

2. Merchandise inventories in warehouses, offices, or in transit for distribution to retail stores . . . . . . . .
3. Total of inventories before LIFO adjustment (if any)
(Add Items 3 C1 and 3 C2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

200

$
301

$

4. LIFO reserve (if any) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
307

5. Total inventories after LIFO adjustment (line 3 minus line 4) . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

6. Are the reported data in Items 3 C1 through 3 C5 as of December 31?
220

1
2

YES – Go to Item 4 A
203
NO – When was inventory taken? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Month

2008
Day

Year

4A INVENTORY VALUATION METHOD
●
2008
Dollars

Report how much of the inventory in Item 3 C3 was subject to each valuation method:
302

1. LIFO valuation method before adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$

303

2. Any other valuation method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
306

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

$

Total should equal amount reported in Item 3C3.

4B INVENTORY OUTSIDE OF THE UNITED STATES
●
Were any of the inventories from Item 3 C3 stored or en route outside the U.S. 50
states and the District of Columbia?

221

2008
Dollars
204

1

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

2

NO

FORM SA-45 (6-17-2008)

$

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Page 4

5 TOTAL PURCHASES
●
2008
Dollars

What is the total cost of all merchandise bought for resale to customers at your retail
400
establishment(s) (net of returns, allowances, and trade and cash discounts) for the period
reported in Item 2 C, for which you took title during 2008 whether or not payment was made
$
during the year? See below for detailed directions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

▲

NOTE: If purchases are greater than sales, explain in "REMARKS" on the final page of this report.
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

• 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

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?
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
2

YES – Refer to definitions of accounts receivable below – Go to Item 6 B
NO – Go 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.

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, 2008
Dollars

1. Types of accounts

511

a. Open (revolving) accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
521

1

YES

2

NO

$
512

b. Closed (non-revolving) accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
$
510
522 1
YES 2
NO
2. What was the total balance of Accounts Receivable? – Sum of lines 1a and 1b . . . . . . . . . . . . .

FORM SA-45 (6-17-2008)

$

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Page 5

▲

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

9
●

TOTAL OPERATING EXPENSES, INCLUDING PAYROLL
2008
Dollars
844

What were the total operating expenses, including payroll, during 2008 for establishments
reported in Item 1 B? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

INCLUDE
Expenses arising from the normal course of business.
Payroll

$

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

REMARKS – Please use this space to explain any significant year-to-year changes, to clarify your responses, or to indicate where data
962
were estimated.

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, 4600 Silver Hill Road, AMSD-3K138, Washington, DC 20233. You may e-mail comments to [email protected];
use "Paperwork Project 0607-0013" as the subject. Respondents are not required to respond to any information collection unless it displays a valid approval number from
the Office of Management and Budget. This 8-digit number appears in the top right corner of this form.

10 CERTIFICATION – This report is substantially accurate and has been prepared 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

Fax number
Area code Number

http://
952

FORM SA-45 (6-17-2008)

Date
953

Thank you for completing your Annual Retail Trade Report form. We suggest you retain a photocopy
of this report for your records.

Extension