SA-44A Annual Retail Trade Report

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU

2017 ANNUAL RETAIL TRADE REPORT

FORM

SA-44A

(DRAFT)

DUE DATE

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YOUR RESPONSE IS REQUIRED
BY LAW. Title 13 United States
Code (U.S.C.), Sections 131 and
182 authorizes this collection.
Sections 224 and 225 require your
response. The U.S. Census Bureau
is required by Section 9 of the
same law to keep your information
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responses only to produce statistics.
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by the Office of Management and
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approval number is 0607-0013 and
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could not conduct this survey.

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GENERAL INSTRUCTIONS
• Any significant change in this Employer Identification Number's (EIN's) operations should be noted in 15 .
• For establishments sold or acquired in 2017, report data only for the period the establishments were operated by
this EIN.
• Estimates are acceptable if book figures are not available.
• Enter "0" where applicable.

44001014

INCLUDE
• All retail establishments located in the U.S. (including the District of Columbia) reporting payroll on its latest
Employer's Federal Tax Return (Treasury Form 941 or 944), under the EIN shown in 1 .
• Data for auxiliary facilities primarily engaged in supporting services to this EIN's establishment(s), such as
warehouses, garages, central administrative offices, and repair services.
EXCLUDE
• Data for establishments operated by other firms, such as franchises.
• Departments and concessions operated by other firms in this EIN's establishment(s).
• Data for establishments located in U.S Territories (such as Puerto Rico, American Samoa, Guam, U.S. Virgin
Islands and Northern Mariana Islands).
ANNOUNCEMENTS AND SPECIAL INSTRUCTIONS

CONTINUE ON PAGE 2

Form SA-44A
1

Page 2

(DRAFT)

FEDERAL EMPLOYER IDENTIFICATION NUMBER (EIN)
Does this firm report payroll under EIN
Yes
EIN (9 digits)

No - Enter current 9-digit EIN AND date payroll was first
reported for this EIN . . . . . . . . . . . . . . . . . . . . . . . . .

Month

2

Day

Year

ORGANIZATIONAL CHANGE
A. Did this EIN experience any acquisitions, sales, mergers, and/or divestitures in 2017?
Yes
No - Go to

3

B. Which of the following organizational changes occurred in 2017?
Check all that apply. If more than one organizational change occurred during the reporting period, explain in
Month

Acquisition
Sale
Merger

Day

15 .

Year

Date of organizational change . . . . . . . . . . . . . . . .
AND
Enter detailed information below

Divestiture
Name of company

EIN (9 digits)

Address (Number and street, P.O. Box, etc.)

City

State

ZIP Code

3

REPORTING PERIOD
NOTE: Calendar-year data are preferred. If this is not available, please report for the fiscal year
that includes at least six months of data for the 2017 calendar year.
What time period is covered by the data provided in this report?
Calendar year
Fiscal or partial year - Report beginning and ending dates.

2017
Beginning Date
Month Day
Year

. . . . . . . . . . . .

44001022

Month

4

NUMBER OF ESTABLISHMENTS
How many retail establishments (including departments and concessions) did this EIN
operate in 2017?
The remainder of this report refers to the establishments reported here. . . . . . . . . . . . . .

Ending Date
Day
Year

Mark "X"
if None

2017
Number

CONTINUE ON PAGE 3

Form SA-44A
5

Page 3

(DRAFT)

SALES, RECEIPTS, OR REVENUE
INCLUDE
• Credit and cash net sales of merchandise
• E-commerce sales if not submitted on a separate
Annual Retail Trade Report
• Excise taxes (such as those on gasoline, liquor, and
tobacco) which are included in the cost of goods
purchased by this EIN
• Wholesale sales made by retail establishment(s)
covered by this report
• 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
• Leased departments and concessions operated in
other establishments
• Shipping and handling revenue
• Advertising revenues

EXCLUDE
• Sales from auxiliary establishments
• Carrying or other finance 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 this EIN's retail
establishment(s)
DEDUCT
• The actual value of rebates and discounts granted
to the purchaser, even if granted as an increase in
trade-in allowances
If AUTOMOTIVE also exclude:
• 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
Mark "X"
if None

$ Bil.

Mil.

2017
Thou.

Dol.

$ Bil.

Mil.

2017
Thou.

Dol.

A. What were the total sales of merchandise and other operating
receipts for this EIN in 2017? . . . . . . . . . . . . . . . . . . .
B. Did this EIN collect any sales taxes in 2017?
Yes
No - Go to

6

C. What were the total sales taxes collected in 2017?
Exclude excise taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6

E-COMMERCE
E-commerce is the sale of goods and services where the buyer places an order, or the price and terms of the sale
are negotiated, over an Internet, mobile device (M-Commerce), extranet, EDI network, electronic mail, or other
comparable online system. Payment may or may not be made online.

44001030

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.
A. Did this EIN have any e-commerce sales in 2017?
Yes
No - Go to

7

$ Bil.

Mil.

2017
Thou.

Dol.

B. What were the total e-commerce sales in 2017? . . . . . . . . . . . . .

CONTINUE ON PAGE 4

Form SA-44A
7

Page 4

(DRAFT)

VALUE OF INVENTORIES
INCLUDE
• All inventories of merchandise at locations covered
by this report, including all auxiliary locations (such
as warehouses, garages, central administrative
offices) servicing these establishments, regardless
of where held
• Inventory held in Foreign Trade Zones or in bond
warehouses in the United States
• Report at cost or market value as of the end of your
reporting period

EXCLUDE
• Merchandise owned by others that are being held
on consignment

A. Did this EIN own inventories, regardless of where held, at the end of 2017 (or the end of the period
for which you are reporting)?
Yes
No - Go to

9

B. What was the value of merchandise inventories as of
December 31 in 2017?

Mark "X"
if None

$ Bil.

Mil.

2017
Thou.

Dol.

1. Merchandise inventories in retail stores . . . . . . . . . . . . . .
2. Merchandise inventories in warehouses, offices, or in transit for
distribution to retail stores . . . . . . . . . . . . . . . . . . . .
3. Total inventories (before Last-in, First-out (LIFO) adjustment,
if applicable)
Sum of 7 B1 and 7 B2. . . . . . . . . . . . . . . . . . . . . .
4. LIFO reserve (if applicable) . . . . . . . . . . . . . . . . . . . .
5. Total inventories after LIFO adjustment
7 B3 minus 7 B4. . . . . . . . . . . . . . . . . . . . . . . . .
C. Were inventories reported as of December 31?
Yes - Go to

7

E

No
Month

D. If not December 31, as of what date were inventories reported?
E. Were any of the inventories reported in
the District of Columbia in 2017?

7

2017
Day

Year

. . . . . . . . .

B3 stored outside of, or en route to, the 50 states and

Yes

44001048

No - Go to

8

F. What was the value of the inventories stored outside of, or en route
to, the 50 states and District of Columbia (for sale in the 50 states or
District of Columbia) in 2017?
Exclude inventory held in Foreign Trade Zones or in bond warehouses in
the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$ Bil.

Mil.

2017
Thou.

Dol.

CONTINUE ON PAGE 5

Form SA-44A
8

Page 5

(DRAFT)

INVENTORY VALUATION METHOD
A. Were any of the inventories reported in

7

B3 subject to the LIFO valuation method?

Yes
No - Go to

9

B. How much of the inventories reported in

7

B3 was subject to:

Mark "X"
if None

$ Bil.

Mil.

2017
Thou.

Dol.

1. LIFO valuation method before adjustment . . . . . . . . . . . . .
2. Any other valuation method
3. Verify Total
Sum of 8 B1 and
9

8

. . . . . . . . . . . . . . . . . . .

B2. Total must equal

7

B3. . . . . . . . . . . .

TOTAL PURCHASES
INCLUDE
• Cash and credit purchases by this EIN
• Merchandise owned by, but in transit to, this EIN
• Purchases made by both warehouse(s) and
establishment(s)
• Freight, delivery, and other transportation costs
• Import duties (if paid separately)
• 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 discounts granted as an increase in
trade-in allowance

EXCLUDE
• Expenditures for supplies, equipment, and parts
purchased for this EIN's own use
• Purchases made by other firms' operating
departments and concessions in this EIN's
establishment(s)
• Purchases of merchandise held outside the U.S.
• Purchases of containers, wrappings, packaging, and
selling supplies for this EIN's own use
• Trade and cash discounts, returns, and allowances

Mark "X"
What was the total cost of all merchandise purchased for resale
if None $ Bil.
for which this EIN took title, whether or not payment was made,
in 2017?
If purchases are greater than sales, explain in 15 . . . . . . . . . . . . . .

Mil.

2017
Thou.

Dol.

10 and 11 Not Applicable.
12 OPERATING EXPENSES

44001055

INCLUDE
• Expenses arising from the normal course of
business
• Payroll
• Depreciation and amortization

EXCLUDE
• Bad debt
• Purchases of goods for resale or cost of goods sold
• Income taxes
• 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
Mark "X"
if None

What were the total operating expenses for this EIN in 2017?
If operating expenses are greater than sales, explain in 15 . . . . . . . . .

$ Bil.

Mil.

2017
Thou.

Dol.

CONTINUE ON PAGE 6

Form SA-44A

Page 6

(DRAFT)

13 DETAILED OPERATING EXPENSES
A. What personnel costs were incurred by this EIN in 2017?
1. Annual payroll before deductions - Total annual Medicare
salaries and wages for all employees as reported on this EIN's
IRS Form 941, Employer's Quarterly Federal Tax Return, line 5(c).
Include payments to temporary employees on this EIN's payroll,
"X"
and to commissioned employees on this EIN's payroll. Also include Mark
if None $ Bil.
the spread on stock options that are taxable to employees as
wages. Exclude payments for contracted temporary help (report in
line A3); and commissions paid to contractors (report in line C1). . .

Mil.

2017
Thou.

Dol.

2. Employer's cost for fringe benefits - Employer's cost for legally
required programs and programs not required by law:
a. Health Insurance - Insurance premiums or hospital plans,
medical plans, and single service plans such as dental, vision,
and prescription drugs. Include premium equivalents for selfinsured plans and fees paid to third-party administrators (TPAs).
Exclude employee contributions. . . . . . . . . . . . . . . .
b. Pension plans:
i. Defined contribution plans - Costs under defined
contribution plans. Include pension plans that define the
employer contributions to a separate account provided
for each employee. The employee "benefit" at retirement
depends on the amount contributed and the results of the
account's activity. Examples include profit sharing plans,
money purchase (e.g., 401k, 403b) and stock bonus plans
(e.g., ESOPs). . . . . . . . . . . . . . . . . . . . . . . .
ii. Defined benefit pension plans - Costs for both qualified
and unqualified defined pension plans. Include pension
plans that specify the benefits to be paid to employees
upon retirement, generally either a specific amount or a
percentage of compensation. Employer contributions are
based on actuarial computations that include the employee's
compensation and years of service and are not allocated to
specific accounts maintained for employees. . . . . . . . .
c. Payroll taxes, employer paid insurance premiums
(except health), and other employer benefits - Include
legally-required fringe benefits (e.g., Social Security, workers'
compensation insurance, unemployment tax, state disability
insurance programs, Medicare). Also include benefits for life
insurance, "quality of life" benefits (e.g., childcare assistance,
subsidized commuting), employer contributions to pre-tax
benefits not specified above. Exclude disbursements from trusts
or funds to satisfy health insurance claims. . . . . . . . . . . .
3. Contract temporary staff and leased employee expense Total costs paid to Professional Employer Organizations (PEOs) and
staffing agencies for personnel. Include all associated charges for
payroll, benefits, and services. . . . . . . . . . . . . . . . . . .

44001063

B. What were the expensed equipment, materials, parts, and
supplies (not for resale) incurred by this EIN in 2017?
1. Expensed equipment - Expensed computer hardware and other
equipment (e.g., copiers, fax machines, telephones, shop and lab
equipment, CPUs, monitors). Exclude software (report in line C2);
leased and rented equipment (report in line C7); depreciation for
capitalized equipment (report in line C15); capitalized equipment. . .
2. Purchasing of packaging materials and containers - Include
the cost of bags, boxes, wrapping, and sealing materials. Exclude
office supplies (report in line B3); and cost of shipping to customers
(report in line C12). . . . . . . . . . . . . . . . . . . . . . . .
3. Purchases of other materials, parts, and supplies (not for
resale) - Materials and supplies used in providing services to
others; materials and parts used in repairs; office and janitorial
supplies; small tools; and motor fuels. Exclude office postage and
package delivery expenses (report in line C12). . . . . . . . . . .

CONTINUE ON PAGE 7

Form SA-44A

Page 7

(DRAFT)

C. What other operating expenses were incurred by this EIN
in 2017?
Mark "X"
if None $ Bil.
1. Commission expense - Include commission paid to other firms
for sale of products owned by this EIN. Exclude commission paid
to your own employees (reported in line A1). . . . . . . . . . . .

Mil.

2017
Thou.

Dol.

2. Expensed purchases of software - Purchases of prepackaged,
custom coded, or vendor customized software. Include software
developed or customized by others, web design, services and
purchases, licensing agreements, upgrades of software; and
maintenance fees related to software upgrades and alterations.
Exclude depreciation for capitalized software (report in line C15). .
3. Data processing and other purchased computer services Include computer facilities management services, computer input
preparation, data storage, computer time rental, optical scanning
services, and other computer-related advice and services, including
training. Exclude expenses for telecommunication services e.g.,
Internet connectivity, telephone, fax (report in line C4); repair and
maintenance of computer equipment (report in line C5); payroll
processing (report in line C14); credit card transaction fees (report
in line C17). . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Purchased communication services - Telephone, cellular, and
fax services; computer-related communications (e.g., Internet
connectivity); and other wired and wireless communication services.
5. Purchased repairs and maintenance to machinery and
equipment - Include expensed repair and maintenance services to
machinery, vehicles, equipment, and computer hardware. Exclude
materials, parts, and supplies used for repairs and maintenance
performed by this EIN's employees (reported in line B3). . . . . . .
6. Purchased repairs and maintenance to buildings, structures,
and offices - Include repair and maintenance to integral parts
of buildings (e.g., elevators, heating systems). Exclude materials,
parts, and supplies, used for repairs and maintenance performed by
this EIN's employees (reported in line B3); purchased janitorial and
grounds maintenance services (report in line C17). . . . . . . . .
7. Lease and rental payments for machinery, equipment, and
other tangible items - Include lease and rental of transportation
equipment without operators; and penalties incurred for broken
leases. Exclude licensing/leasing of software (reported in line C2);
payments for capital and financing lease agreements. . . . . . . .
8. Lease and rental payments for land, buildings, structures,
store space, and offices - Include penalties incurred for broken
leases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9. Purchased electricity - Include the cost of electricity paid directly
to the utility company. Exclude the cost of electricity within lease or
rental payments (reported in line C8). . . . . . . . . . . . . . . .
10. Purchased fuels (except motor fuels) - Include fuel for heating,
power, or generating electricity (e.g., natural gas, propane, oil, coal).
Exclude the cost of motor fuels (reported in line B3); and the cost
of fuels within lease or rental payments (reported in line C8). . . . .

44001071

11. Water, sewer, refuse removal, and other utility payments Include the cost of hazardous waste removal. Exclude the cost of
these utilities within lease or rental payments (reported in line C8). .
12. Purchased transportation, shipping, and warehousing
services - Include the cost of postage, delivery expenses, and
packaging and containers provided as part of the purchased
service. Exclude the cost of shipping using this EIN's vehicles or
employees. . . . . . . . . . . . . . . . . . . . . . . . . . . .
13. Purchased advertising and promotional services - Include
marketing and public relations services. . . . . . . . . . . . . . .
14. Purchased professional and technical services - Include
management consulting, accounting, auditing, bookkeeping, legal,
actuarial, payroll processing, architectural, engineering, and other
professional services. Exclude salaries paid to your own employees
for these services (reported in line A1). . . . . . . . . . . . . . .

CONTINUE ON PAGE 8

Form SA-44A

Page 8

(DRAFT)

15. Depreciation and amortization charges - Include depreciation
charges taken against tangible assets owned and used by this
EIN, tangible assets and improvements owned by this EIN
Mark "X"
within leaseholds, tangible assets obtained through capital lease
if None $ Bil.
agreements, and amortization charges against intangible assets
(e.g., patents, copyrights). Exclude impairment (reduction in value
of long-lived assets due to reappraisals). . . . . . . . . . . . . . .
16. Governmental taxes and license fees - Payments to government
agencies for taxes and licenses. Include business and property
taxes. Exclude income taxes and sales and excise taxes collected
from customers. . . . . . . . . . . . . . . . . . . . . . . . . .

Mil.

2017
Thou.

Dol.

Mil.

2017
Thou.

Dol.

17. All other operating expenses - Include operating expenses
not reported elsewhere, unless excluded by the following list.
Exclude purchase of products for resale (cost of goods sold); bad
debt; transfers made within the company; capitalized expenses;
interest; impairment; income, sales, and excise taxes; and other
non-operating expenses. . . . . . . . . . . . . . . . . . . . . .
18. TOTAL OPERATING EXPENSES
Total of 13 A1- 13 C17 must equal 12 . . . . . . . . . . . . . . . .
14 INTEREST EXPENSE

44001089

Mark "X"
What was the total interest expense for this EIN in 2017?
if None $ Bil.
Interest expense - expenses incurred in the financing of operations and
long lived assets used in continuing operations. Exclude transfers made
within the company and capitalized interest. . . . . . . . . . . . . . . .

CONTINUE ON PAGE 9

Form SA-44A

Page 9

(DRAFT)

44001097

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

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

Area code
Telephone
E-mail address

Number

Title

Extension

Area code
Fax

-

Website address
www.

THANK YOU for completing your 2017 ANNUAL RETAIL TRADE REPORT.
We suggest you keep a copy for your records.

Number

-