SA-44T Annual Retail Trade Survey

OMB No. 0607-0013: Approval Expires 2/29/2024
U.S. DEPARTMENT OF COMMERCE
U.S. CENSUS BUREAU

2022 ANNUAL RETAIL TRADE SURVEY

WORKSHEET

SA-44T

(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
CONFIDENTIAL and can use your
responses only to produce statistics.
The Census Bureau is not permitted
to publicly release your responses
in a way that could identify your
business, organization, or institution.
Per the Federal Cybersecurity
Enhancement Act of 2015, your data
are protected from cybersecurity
risks through screening of the
systems that transmit your data.
This collection has been approved
by the Office of Management and
Budget (OMB). The eight-digit OMB
approval number is 0607-0013 and
appears at the upper right of this
page. Without this approval we
could not conduct this survey.

INTERNET REPORTING - This survey should be completed online at:
https://portal.census.gov

To view Survey Results:
https://census.gov/arts

GENERAL INSTRUCTIONS
• Any significant change in this firm's operations should be noted in 12 .
• For establishments sold or acquired in 2022, report data only for the period the establishments were operated by
this firm.
• Estimates are acceptable if book figures are not available.
• Enter "0" where applicable.

44007011

INCLUDE
• All retail establishments located in the U.S. (including the District of Columbia) operated by this firm and its
subsidiaries.
• Data for auxiliary facilities primarily engaged in supporting services to this firm'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 firm'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

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Page 2

(DRAFT)

ORGANIZATIONAL CHANGE
A. Did this firm experience any acquisitions, sales, mergers, divestitures, and/or closures in 2022?
Yes
No - Go to

2

B. Which of the following organizational changes occurred in 2022?
Check all that apply. If more than one organizational change occurred during the reporting period, explain in
Acquisition
Sale
Merger

12 .

Month

Day

Year

Month

Day

Year

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

Divestiture
Ceased Operation - Date of ceased operation/closure

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

Please provide additional information about the company acquired/sold to/merged with/divested.
Name of company

EIN (9 digits)

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

City

State

ZIP Code

2

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 2022 calendar year.
What time period is covered by the data provided in this survey?
Calendar year
Fiscal or partial year - Report beginning and ending dates.

2022
Beginning Date
Month Day
Year

. . . . . . . . . . . .
Month

3

NUMBER OF ESTABLISHMENTS

Ending Date
Day
Year

Mark "X"

2022
Number

44007029

if None
How many retail establishments (including departments and concessions) did this firm
operate in 2022?
The remainder of this survey refers to the establishments reported here. . . . . . . . . . . . . .

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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 Survey
• Excise taxes (such as those on gasoline, liquor, and
tobacco) which are included in the cost of goods
purchased by this firm
• Wholesale sales made by retail establishment(s)
covered by this survey
• 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 firm'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

Mark "X"
if None

$ Bil.

Mil.

2022
Thou.

Dol.

$ Bil.

Mil.

2022
Thou.

Dol.

A. What were the total sales of merchandise and other operating
receipts for this firm in 2022? . . . . . . . . . . . . . . . . . . .
B. Did this firm collect any sales taxes in 2022?
Yes
No - Go to

5

C. What were the total sales taxes collected in 2022?
Exclude excise taxes. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5

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.
A. Did this firm have any e-commerce sales in 2022?
Yes
No - Go to

6

44007037

$ Bil.

Mil.

2022
Thou.

Dol.

B. What were the total e-commerce sales in 2022? . . . . . . . . . . . . .

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Page 4

(DRAFT)

VALUE OF INVENTORIES
INCLUDE
• All inventories of merchandise at locations covered
by this survey, 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 firm own inventories, regardless of where held, at the end of 2022 (or the end of the period
for which you are reporting)?
Yes
No - Go to

8

Mark "X"

B. What was the value of merchandise inventories held in stores,
if None
warehouses, offices, or in transit for distribution to retail stores
as of December 31 in 2022? Report before Last-In, First-Out (LIFO)
adjustment, if applicable. . . . . . . . . . . . . . . . . . . . . . . .

$ Bil.

Mil.

2022
Thou.

Dol.

C. Were inventories reported as of December 31?
Yes - Go to

7

No
Month

D. If not December 31, as of what date were inventories reported?
7

2022
Day

Year

. . . . . . . . .

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

6

B subject to the LIFO valuation method?

Yes
No - Go to

8

B. How much of the inventories reported in

6

B was subject to:

Mark "X"
if None

$ Bil.

Mil.

2022
Thou.

Dol.

1. LIFO valuation method before adjustment . . . . . . . . . . . . .
2. Any other valuation method

44007045

3. Verify Total
Sum of 7 B1 and

7

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

B2. Total must equal

6

B.

. . . . . . . . . . .

C. What was the LIFO reserve?
1. LIFO reserve (if applicable) . . . . . . . . . . . . . . . . . . . .
2. Total inventories after LIFO adjustment
7 B3 minus 7 C1 . . . . . . . . . . . . . . . . . . . . . . . . .

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Page 5

(DRAFT)

TOTAL PURCHASES
INCLUDE
• Cash and credit purchases by this firm
• Merchandise owned by, but in transit to, this firm
• 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

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

2022
Thou.

Dol.

44007052

Mark "X"
What was the total cost of all merchandise purchased for resale
if None $ Bil.
for which this firm took title, whether or not payment was made,
in 2022?
If purchases are greater than sales, explain in 12 . . . . . . . . . . . . . .

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Page 6

(DRAFT)

SALES BY MERCHANDISE LINES
Description of sales,
shipments, receipts, or
revenue

$ Bil.

Total sales for 2022
Report dollars OR percentages
Mil.
Thou.
Dol.
Percent

$ Bil.

E-commerce sales for 2022
Report dollars OR percentages
Mil.
Thou.
Dol.
Percent

a. Books
Include audio books
and e-books. . . . . .
b. Clothing and clothing
accessories
Include footwear. . .
c. Computers and
peripheral equipment,
communications
equipment, and
related products
Include cellular
phones. . . . . . . .
d. Computer software
Include video game
software. . . . . . .
e. Drugs, health aids,
and beauty aids . . .
f. Electronics and
appliances . . . . . .
g. Food, beer, and wine .
h. Furniture and home
furnishings . . . . .
i. Jewelry . . . . . . .
j. Audio and video
recordings
Include purchased
downloads. . . . . .
k. Office equipment and
supplies . . . . . . .
l. Sporting goods

. . .

m. Toys, hobby goods,
and games . . . . .
n. Other merchandise Specify principal
line(s)

44007060

o. Shipping and
handling revenues . .
p. Advertising revenues .
q. Other nonmerchandise
receipts - Specify
principal receipt(s)

r. TOTAL
Sum of
9 a through

9

1 00

q. . . .
Total should equal

4

A for 2022

1 00
Total should equal

5

B for 2022

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(DRAFT)

10 OPERATING EXPENSES
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 firm in 2022?
If operating expenses are greater than sales, explain in 12 . . . . . . . . .

$ Bil.

Mil.

2022
Thou.

Dol.

Mil.

2022
Thou.

Dol.

11 DETAILED OPERATING EXPENSES
A. What personnel costs were incurred by this firm in 2022?
1. Annual payroll before deductions - Total annual Medicare
salaries and wages for all employees as reported on this firm's
IRS Form 941, Employer's Quarterly Federal Tax Return, line 5(c).
Include payments to temporary employees on this firm's payroll,
"X"
and to commissioned employees on this firm'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). . .
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). . . . . . . . . . . . . . . . . . . . . . . .

44007078

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

CONTINUE WITH

11

ON PAGE 8

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Page 8

(DRAFT)

11 DETAILED OPERATING EXPENSES - Continued
B. What were the expensed equipment, materials, parts, and
supplies (not for resale) incurred by this firm in 2022?
1. Expensed equipment - Expensed computer hardware and other
Mark "X"
equipment (e.g., copiers, fax machines, telephones, shop and lab
if None $ Bil.
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. . .

Mil.

2022
Thou.

Dol.

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). . . . . . . . . . .
C. What other operating expenses were incurred by this firm
in 2022?
1. Commission expense - Include commission paid to other firms
for sale of products owned by this firm. Exclude commission paid
to your own employees (reported in line A1). . . . . . . . . . . .
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 firm's employees (reported in line B3). . . . . .

44007086

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 firm'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). . . . .
CONTINUE WITH

11

ON PAGE 9
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(DRAFT)

11 DETAILED OPERATING EXPENSES - Continued
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). .

Mark "X"
if None

$ Bil.

Mil.

2022
Thou.

Dol.

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 firm'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). . . . . . . . . . . . . . .
15. Depreciation and amortization charges - Include depreciation
charges taken against tangible assets owned and used by this
firm, tangible assets and improvements owned by this firm
within leaseholds, tangible assets obtained through capital lease
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. . . . . . . . . . . . . . . . . . . . . . . . . .
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. . . . . . . . . . . . . . . . . . . . . .
TOTAL
OPERATING EXPENSES
D.
Total of 11 A1- 11 C17 must equal 10 . . . . . . . . . . . . . . . . . .

44007094

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

13 CONTACT INFORMATION
Name of person to contact regarding this survey

Area code
Telephone
E-mail address

Number

Title

Extension

Website address

THANK YOU for completing your 2022 ANNUAL RETAIL TRADE SURVEY.
We suggest you keep a copy for your records.