State of North DakotaOffice of State Tax Commissioner

Ryan Rauschenberger, Commissioner

North DakotaSales and Use Tax

Statistical Report

Third Quarter 2020

Covering Sales Occurring inJuly, August and September

Percent Change in Taxable Sales & Purchases From the Same Quarter in the Prior Year

Sales Quarter 2018 2019 2020

First Quarter: January, February, March +9.6% +9.7% +2.9%

Second Quarter: April, May, June +9.5% +8.4% -22.5%

Third Quarter: July, August, September +18.2% +4.0 -19.5%

Fourth Quarter: October, November, December +12.6% +3.4%

This report can be accessed at:

www.nd.gov/tax

Office of State Tax Commissioner

Table of Contents

Introduction ..................................................................................................... 1, 2

Statistics by County

Table 1 Taxable Sales and Taxable Purchases by County, Third Quarter 2020 ......................... 3

Table 2 Comparison of Taxable Sales and Comparison of Taxable Sales and Taxable Purchases, by County, Third Quarter 2019 and 2020 ................................... 4

Statistics by City

Table 3 Taxable Sales and Taxable Purchases, 50 Largest Cities, Third Quarter 2020 .............. 5

Table 4 Comparison of Taxable Sales and Comparison of Taxable Sales and Taxable Purchases, 50 Largest Cities, Third Quarter 2019 and 2020 ..................................... 6

Statistics by Industry

Table 5 Comparison of Taxable Sales and Purchases by Industry (2012 NAICS), Third Quarter 2019 and 2020 .............................................................................. 7

Introduction

Reporting PeriodThis report contains statistics of taxable sales and taxable purchases made during the third quarter of 2020. These taxable sales and taxable purchases are reported by businesses to the Office of State Tax Commissioner on quarterly or monthly sales tax returns.

ComparisonsTables 2 and 4 compare both taxable sales and taxable sales plus purchases reported for the current quarter with those reported for the same quarter in the prior year. The comparisons are by county on Table 2 and by major city on Table 4. (For an explanation of taxable sales and taxable purchases, see the Definition of Terms section of this report.)

Some data cannot be attributed to the county or city in which the sale or purchase was made, such as data from consolidated and out-of-state returns. This data is excluded from any particular county or city in the first four tables and is reported at the end of Tables 1 through 4.

Taxable sales and taxable purchases reported for the current quarter are also compared to the same quarter in the prior year in Table 5. This table compares activity by industry using the 2012 North American Industrial Classification System (NAICS). All returns, including consolidated and out-of-state returns, are contained in the industry comparisons on Table 5.

Cautionary Note: Caution is urged in drawing conclusions from comparisons made of individual county and city totals shown in this report. Statistics in this report are not necessarily a completely accurate measure of any particular level of economic activity in the state or in any county or city for any specific year. For example, businesses that deal only in exempt sales or services do not file sales tax returns and, therefore, their sales are not included in this report. A complete economic analysis should include other economic factors that are indicators of business activity, in addition to the sales statistics contained in this report.

Definition of TermsTaxable Sales. Taxable sales are gross sales less nontaxable sales. Businesses must remit sales tax on taxable sales.

Taxable Purchases. Taxable purchases are taxable goods purchased by businesses for their own use on which they did not pay sales tax to suppliers. Also included are purchases of goods to be installed into real property by contractors who did not pay sales tax to suppliers. Businesses and contractors must pay use tax on these goods. Individuals purchasing items over the Internet on which sales tax is not charged, are obligated to report “taxable purchases” and remit the appropriate use tax.

Motor Vehicle Excise Tax. The State of North Dakota does not impose a sales tax on the sales of new or used automobiles/trucks. Instead, sales of automobiles and trucks are subject to the Motor Vehicle Excise tax, which is functionally similar to the sales tax (the tax rates are the same under current law). Because the Motor Vehicle Excise tax is a separate and distinct tax and not part of the sales and use tax, the statistics in this report do not include any data on automobile sales.

Consolidated. Taxable sales and taxable purchases from a limited number of permit holders are not accurately attributable to a city or county and are reported in a consolidated statewide line item at the end of Tables 1, 2, 3 and 4. The consolidated data is excluded from any particular city or county in the first four tables in order to avoid over-reporting from some cities and counties and under reporting for others. However, consolidated data is included in the industry comparisons in Table 5.

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The consolidated data includes certain permit holders who have more than one permanent location or sales agent in North Dakota, but file a combined return. This includes companies utilizing home based, direct sales people. In addition, some industries are, by nature, not attributable to cities or counties because their sales cover large geographical areas. Therefore, the following North American Industrial Classification System Codes (NAICS Codes) per the 2012 Manual have been included in the consolidated statewide line item:

NAICS Codes Business Activity 2121 Coal Mining 2211 Electrical Power Generation, Transmission, and Distribution 2212 Natural Gas Distribution 486 Pipeline Transportation 517 Telecommunications

Out-of-State. Taxable sales and taxable purchases from permit holders who do not have a permanent location or sales agent in North Dakota are reported in a single line item at the bottom of Tables 1, 2, 3 and 4. This data is not accurately attributable to any particular city or county and it is omitted from all individual city and county figures. However, out-of-state data is included in the industry comparisons in Table 5.

Visit our WebsiteGet all the latest news from the Office of State Tax Commissioner by visiting our website atwww.nd.gov/tax. Press releases and statistical reports are available in our website Latest News section. Various other forms, publications and information can be found on our website as well. Be sure to check it out.

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TABLE 1

Taxable Sales and PurchasesBy County, Third Quarter 2020

TAXABLE SALESCOUNTIES TAXABLE SALES TAXABLE PURCHASES AND PURCHASES

Adams $4,559,888 $148,242 $4,708,130Barnes 17,272,961 2,011,414 19,284,375Benson 3,494,330 15,431 3,509,761Billings 17,012,252 409,800 17,422,052Bottineau 17,053,077 207,476 17,260,553Bowman 8,813,798 903,008 9,716,806Burke 3,491,343 30,600 3,521,943Burleigh 372,323,586 25,747,639 398,071,225Cass 714,483,279 70,638,606 785,121,885Cavalier 11,238,530 165,847 11,404,377Dickey 9,701,848 235,382 9,937,230Divide 4,463,592 19,483 4,483,075Dunn 7,999,554 2,018,395 10,017,949Eddy 3,248,363 16,677 3,265,040Emmons 4,327,080 93,603 4,420,683Foster 14,622,984 359,449 14,982,433Golden Valley 4,087,030 682,867 4,769,897Grand Forks 256,742,687 13,136,317 269,879,004Grant 3,064,690 28,576 3,093,266Griggs 3,343,140 324,467 3,667,607Hettinger 2,959,231 192,730 3,151,961Kidder 4,627,937 31,819 4,659,756LaMoure 8,416,277 160,591 8,576,868Logan 3,552,456 18,021 3,570,477McHenry 5,145,148 490,574 5,635,722McIntosh 8,065,402 11,227 8,076,629McKenzie 49,034,512 1,742,666 50,777,178McLean 17,397,846 362,808 17,760,654Mercer 14,968,443 199,087 15,167,530Morton 68,417,081 9,678,996 78,096,077Mountrail 36,246,475 710,478 36,956,953Nelson 4,478,647 5,540 4,484,187Oliver 773,100 76,932 850,032Pembina 12,108,993 6,364,184 18,473,177Pierce 14,331,044 1,359,438 15,690,482Ramsey 48,120,576 629,067 48,749,643Ransom 8,956,753 1,622,975 10,579,728Renville 6,887,569 58,244 6,945,813Richland 38,214,433 4,359,422 42,573,855Rolette 8,411,191 20,783 8,431,974Sargent 6,527,466 5,709,657 12,237,123Sheridan 685,982 4,551 690,533Sioux 664,369 563 664,932Slope 189,971 1,655 191,626Stark 178,454,870 7,802,253 186,257,123Steele 3,435,610 166,221 3,601,831Stutsman 68,937,734 4,802,855 73,740,589Towner 3,096,545 81,072 3,177,617Traill 11,101,355 615,204 11,716,559Walsh 25,359,540 1,363,251 26,722,791Ward 269,708,219 13,295,773 283,003,992Wells 9,740,933 100,748 9,841,681Williams 220,109,353 4,705,593 224,814,946

Subtotal In-State $2,640,469,073 $183,938,257 $2,824,407,330

Consolidated $449,551,604 $222,942,996 $672,494,600

Out-Of-State $1,046,253,306 $176,349,893 $1,222,603,199

Grand Total $4,136,273,983 $583,231,146 $4,719,505,129

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TABLE 2

Comparisons of Taxable Sales & Taxable Sales and PurchasesBy County, Third Quarters 2019 and 2020

TAXABLE SALES TAXABLE SALES AND PURCHASESTHIRD QUARTER THIRD QUARTER PERCENT THIRD QUARTER THIRD QUARTER PERCENT

COUNTIES 2019 2020 CHANGE 2019 2020 CHANGE

Adams $4,950,397 $4,559,888 -7.89% $5,770,781 $4,708,130 -18.41%Barnes 18,151,687 17,272,961 -4.84% 20,710,370 19,284,375 -6.89%Benson 3,253,765 3,494,330 7.39% 3,397,039 3,509,761 3.32%Billings 17,744,040 17,012,252 -4.12% 18,182,428 17,422,052 -4.18%Bottineau 25,234,906 17,053,077 -32.42% 25,442,862 17,260,553 -32.16%Bowman 9,387,308 8,813,798 -6.11% 10,378,050 9,716,806 -6.37%Burke 3,540,057 3,491,343 -1.38% 6,719,395 3,521,943 -47.59%Burleigh 399,222,555 372,323,586 -6.74% 424,339,634 398,071,225 -6.19%Cass 726,227,479 714,483,279 -1.62% 805,698,180 785,121,885 -2.55%Cavalier 9,185,419 11,238,530 22.35% 9,368,089 11,404,377 21.74%Dickey 9,346,613 9,701,848 3.80% 9,496,326 9,937,230 4.64%Divide 5,327,629 4,463,592 -16.22% 5,492,523 4,483,075 -18.38%Dunn 17,024,252 7,999,554 -53.01% 19,345,295 10,017,949 -48.22%Eddy 2,796,432 3,248,363 16.16% 2,824,342 3,265,040 15.60%Emmons 5,455,621 4,327,080 -20.69% 5,599,868 4,420,683 -21.06%Foster 13,788,741 14,622,984 6.05% 14,228,028 14,982,433 5.30%Golden Valley 3,493,885 4,087,030 16.98% 3,538,296 4,769,897 34.81%Grand Forks 266,396,515 256,742,687 -3.62% 281,342,055 269,879,004 -4.07%Grant 3,180,126 3,064,690 -3.63% 3,214,704 3,093,266 -3.78%Griggs 3,483,158 3,343,140 -4.02% 3,783,198 3,667,607 -3.06%Hettinger 2,593,394 2,959,231 14.11% 2,864,998 3,151,961 10.02%Kidder 4,321,927 4,627,937 7.08% 4,398,477 4,659,756 5.94%LaMoure 7,667,172 8,416,277 9.77% 7,753,393 8,576,868 10.62%Logan 2,773,209 3,552,456 28.10% 2,806,230 3,570,477 27.23%McHenry 5,501,769 5,145,148 -6.48% 6,562,210 5,635,722 -14.12%McIntosh 7,772,896 8,065,402 3.76% 7,804,815 8,076,629 3.48%McKenzie 96,810,365 49,034,512 -49.35% 105,675,605 50,777,178 -51.95%McLean 15,364,855 17,397,846 13.23% 15,536,101 17,760,654 14.32%Mercer 16,824,016 14,968,443 -11.03% 17,040,507 15,167,530 -10.99%Morton 66,697,916 68,417,081 2.58% 78,310,585 78,096,077 -0.27%Mountrail 74,783,238 36,246,475 -51.53% 75,223,007 36,956,953 -50.87%Nelson 4,916,320 4,478,647 -8.90% 4,920,221 4,484,187 -8.86%Oliver 746,497 773,100 3.56% 1,039,767 850,032 -18.25%Pembina 12,094,304 12,108,993 0.12% 23,111,761 18,473,177 -20.07%Pierce 13,680,590 14,331,044 4.75% 14,855,948 15,690,482 5.62%Ramsey 43,427,152 48,120,576 10.81% 44,069,729 48,749,643 10.62%Ransom 8,314,815 8,956,753 7.72% 9,749,378 10,579,728 8.52%Renville 8,603,428 6,887,569 -19.94% 8,843,226 6,945,813 -21.46%Richland 34,553,157 38,214,433 10.60% 38,481,772 42,573,855 10.63%Rolette 8,912,517 8,411,191 -5.62% 8,937,386 8,431,974 -5.66%Sargent 5,878,797 6,527,466 11.03% 15,385,888 12,237,123 -20.47%Sheridan 585,160 685,982 17.23% 588,403 690,533 17.36%Sioux 513,226 664,369 29.45% 513,329 664,932 29.53%Slope 266,678 189,971 -28.76% 309,714 191,626 -38.13%Stark 265,672,447 178,454,870 -32.83% 278,402,507 186,257,123 -33.10%Steele 2,937,082 3,435,610 16.97% 3,025,922 3,601,831 19.03%Stutsman 68,203,611 68,937,734 1.08% 72,866,141 73,740,589 1.20%Towner 2,942,163 3,096,545 5.25% 3,049,313 3,177,617 4.21%Traill 11,238,544 11,101,355 -1.22% 12,815,321 11,716,559 -8.57%Walsh 23,352,349 25,359,540 8.60% 24,894,780 26,722,791 7.34%Ward 302,739,945 269,708,219 -10.91% 316,336,445 283,003,992 -10.54%Wells 10,790,446 9,740,933 -9.73% 10,931,738 9,841,681 -9.97%Williams 413,067,623 220,109,353 -46.71% 446,582,876 224,814,946 -49.66%

Subtotal In-State $3,091,738,193 $2,640,469,073 -14.60% $3,342,558,956 $2,824,407,330 -15.50%

Consolidated andOut-Of-State $1,884,006,262 $1,495,804,910 -20.61% $2,522,344,445 $1,895,097,799 -24.87%

Grand Total $4,975,744,455 $4,136,273,983 -16.87% $5,864,903,401 $4,719,505,129 -19.53%

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TABLE 3

Taxable Sales and Taxable PurchasesLargest 50 Cities, Third Quarter 2020

TAXABLE SALESCITIES TAXABLE SALES TAXABLE PURCHASES AND PURCHASES

Ashley $2,023,361 $2,801 $2,026,162Beach 3,751,055 51,096 3,802,151Beulah 7,857,878 88,619 7,946,497Bismarck 369,480,144 25,260,813 394,740,957Bottineau 14,273,763 78,270 14,352,033Bowman 7,938,331 187,618 8,125,949Cando 2,647,509 43,431 2,690,940Carrington 14,395,029 358,213 14,753,242Casselton 6,201,864 35,369 6,237,233Cavalier 5,123,513 6,122,768 11,246,281Cooperstown 2,396,205 91,358 2,487,563Crosby 4,161,449 14,917 4,176,366Devils Lake 47,530,221 612,878 48,143,099Dickinson 170,810,595 5,501,888 176,312,483Ellendale 2,641,188 145,797 2,786,985Fargo 585,300,961 57,281,038 642,581,999Garrison 5,816,361 8,697 5,825,058Grafton 14,556,568 378,243 14,934,811Grand Forks 249,399,601 12,981,479 262,381,080Harvey 8,444,501 92,278 8,536,779Hazen 5,887,921 95,176 5,983,097Hettinger 4,434,342 67,052 4,501,394Hillsboro 3,448,604 85,904 3,534,508Jamestown 67,561,764 3,583,384 71,145,148Kenmare 6,133,759 37,584 6,171,343Langdon 8,986,807 132,276 9,119,083Larimore 960,103 58,920 1,019,023Lincoln 1,722,850 1,285 1,724,135Linton 3,058,805 77,743 3,136,548Lisbon 7,272,683 15,629 7,288,312Mandan 64,441,011 9,406,696 73,847,707Mayville 3,311,612 430,199 3,741,811Minot 259,540,690 12,899,298 272,439,988New Rockford 2,772,751 13,695 2,786,446New Town 15,635,943 333,718 15,969,661Northwood 3,132,074 10,553 3,142,627Oakes 6,041,404 84,073 6,125,477Park River 3,948,691 44,236 3,992,927Rolla 5,240,992 10,848 5,251,840Rugby 14,238,109 1,353,591 15,591,700Stanley 17,577,463 310,222 17,887,685Tioga 11,257,283 52,623 11,309,906Valley City 16,478,123 1,999,020 18,477,143Wahpeton 29,840,244 3,617,113 33,457,357Walhalla 2,093,326 121,823 2,215,149Washburn 7,243,533 13,644 7,257,177Watford City 41,327,549 1,202,422 42,529,971West Fargo 104,495,105 9,132,517 113,627,622Williston 204,303,573 4,517,927 208,821,500Wishek 5,862,275 8,426 5,870,701

Subtotal 50 Cities $2,452,999,486 $159,055,168 $2,612,054,654

Remaining Cities 187,469,587 24,883,089 212,352,676

Total In-State $2,640,469,073 $183,938,257 $2,824,407,330

Consolidated 449,551,604 222,942,996 672,494,600

Out-Of-State 1,046,253,306 176,349,893 1,222,603,199

Grand Total In- and Out-Of-State $4,136,273,983 $583,231,146 $4,719,505,129

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TABLE 4

Comparisons of Taxable Sales & Taxable Sales and PurchasesLargest 50 Cities, Third Quarters 2019 and 2020

TAXABLE SALES TAXABLE SALES AND PURCHASESTHIRD QUARTER THIRD QUARTER PERCENT THIRD QUARTER THIRD QUARTER PERCENT

CITIES 2019 2020 CHANGE 2019 2020 CHANGE

Ashley $1,797,199 $2,023,361 12.58% $1,818,683 $2,026,162 11.41%Beach 3,159,180 3,751,055 18.74% 3,199,141 3,802,151 18.85%Beulah 10,343,057 7,857,878 -24.03% 10,460,779 7,946,497 -24.04%Bismarck 396,728,425 369,480,144 -6.87% 421,484,826 394,740,957 -6.35%Bottineau 13,558,164 14,273,763 5.28% 13,611,677 14,352,033 5.44%Bowman 8,535,132 7,938,331 -6.99% 8,788,602 8,125,949 -7.54%Cando 2,425,738 2,647,509 9.14% 2,482,551 2,690,940 8.39%Carrington 13,570,246 14,395,029 6.08% 14,009,327 14,753,242 5.31%Casselton 5,735,573 6,201,864 8.13% 5,923,590 6,237,233 5.29%Cavalier 4,572,785 5,123,513 12.04% 15,369,098 11,246,281 -26.83%Cooperstown 2,510,678 2,396,205 -4.56% 2,617,650 2,487,563 -4.97%Crosby 4,566,349 4,161,449 -8.87% 4,645,653 4,176,366 -10.10%Devils Lake 42,959,765 47,530,221 10.64% 43,595,661 48,143,099 10.43%Dickinson 251,581,146 170,810,595 -32.11% 260,510,248 176,312,483 -32.32%Ellendale 2,787,832 2,641,188 -5.26% 2,860,082 2,786,985 -2.56%Fargo 603,078,905 585,300,961 -2.95% 669,254,497 642,581,999 -3.99%Garrison 4,452,522 5,816,361 30.63% 4,477,511 5,825,058 30.10%Grafton 15,844,811 14,556,568 -8.13% 16,161,946 14,934,811 -7.59%Grand Forks 259,333,155 249,399,601 -3.83% 273,701,481 262,381,080 -4.14%Harvey 9,528,547 8,444,501 -11.38% 9,563,063 8,536,779 -10.73%Hazen 5,398,296 5,887,921 9.07% 5,464,557 5,983,097 9.49%Hettinger 4,821,307 4,434,342 -8.03% 4,947,526 4,501,394 -9.02%Hillsboro 4,618,596 3,448,604 -25.33% 4,661,738 3,534,508 -24.18%Jamestown 66,685,303 67,561,764 1.31% 70,513,121 71,145,148 0.90%Kenmare 5,513,991 6,133,759 11.24% 5,569,933 6,171,343 10.80%Langdon 7,697,211 8,986,807 16.75% 7,835,386 9,119,083 16.38%Larimore 945,422 960,103 1.55% 1,295,769 1,019,023 -21.36%Lincoln 1,352,682 1,722,850 27.37% 1,354,118 1,724,135 27.33%Linton 3,441,132 3,058,805 -11.11% 3,538,780 3,136,548 -11.37%Lisbon 6,292,902 7,272,683 15.57% 6,319,504 7,288,312 15.33%Mandan 61,956,408 64,441,011 4.01% 72,993,650 73,847,707 1.17%Mayville 3,196,825 3,311,612 3.59% 4,634,631 3,741,811 -19.26%Minot 289,300,925 259,540,690 -10.29% 301,731,505 272,439,988 -9.71%New Rockford 2,529,094 2,772,751 9.63% 2,554,246 2,786,446 9.09%New Town 30,530,588 15,635,943 -48.79% 30,809,259 15,969,661 -48.17%Northwood 3,525,521 3,132,074 -11.16% 3,531,084 3,142,627 -11.00%Oakes 5,837,485 6,041,404 3.49% 5,908,639 6,125,477 3.67%Park River 3,322,149 3,948,691 18.86% 3,356,649 3,992,927 18.96%Rolla 5,833,394 5,240,992 -10.16% 5,843,405 5,251,840 -10.12%Rugby 13,581,414 14,238,109 4.84% 14,751,558 15,591,700 5.70%Stanley 26,376,178 17,577,463 -33.36% 26,474,646 17,887,685 -32.43%Tioga 24,071,428 11,257,283 -53.23% 24,208,243 11,309,906 -53.28%Valley City 17,287,600 16,478,123 -4.68% 19,751,432 18,477,143 -6.45%Wahpeton 26,834,609 29,840,244 11.20% 30,335,253 33,457,357 10.29%Walhalla 2,145,244 2,093,326 -2.42% 2,153,045 2,215,149 2.88%Washburn 6,525,434 7,243,533 11.00% 6,541,564 7,257,177 10.94%Watford City 83,479,091 41,327,549 -50.49% 90,802,331 42,529,971 -53.16%West Fargo 100,306,055 104,495,105 4.18% 108,441,991 113,627,622 4.78%Williston 386,129,685 204,303,573 -47.09% 419,452,002 208,821,500 -50.22%Wishek 5,777,719 5,862,275 1.46% 5,788,154 5,870,701 1.43%

Subtotal 50 Cities $2,862,382,897 $2,452,999,486 -14.30% $3,076,099,785 $2,612,054,654 -15.09%

Remaining Cities 229,355,296 187,469,587 -18.26% 266,459,171 212,352,676 -20.31%

Total In-State $3,091,738,193 $2,640,469,073 -14.60% $3,342,558,956 $2,824,407,330 -15.50%

Consolidated and Out-Of-State 1,884,006,262 1,495,804,910 -20.61% 2,522,344,445 1,895,097,799 -24.87%

Grand Total In- andOut-Of-State $4,975,744,455 $4,136,273,983 -16.87% $5,864,903,401 $4,719,505,129 -19.53%

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TABLE 5

Comparison of Taxable Sales and PurchasesBy Industry, Third Quarters 2019 and 2020

TAXABLE SALES AND PURCHASES PERCENTINDUSTRY THIRD QUARTER 2019 THIRD QUARTER 2020 CHANGE

Mining and Oil Extraction $824,925,936 $295,175,547 -64.22%

Utilities 162,872,088 178,789,223 9.77%

Construction 195,525,043 165,035,150 -15.59%

Manufacturing 352,259,058 280,883,548 -20.26%

Wholesale Trade 1,351,729,645 930,662,580 -31.15%

Retail Trade 1,738,607,648 1,874,552,322 7.82%

Transportation and Warehousing 79,763,786 44,833,277 -43.79%

Information Industries 145,043,854 131,451,015 -9.37%

Finc, Ins. Real Estate, Rental & Leasing 205,475,726 140,037,206 -31.85%

Professional, Scientific, Tech., & Mgmt Serv. 43,289,217 42,854,869 -1.00%

Educational, Health Care, and Social Serv. 33,734,243 27,379,461 -18.84%

Arts, Entertainment & Recreation 44,433,371 38,160,639 -14.12%

Accommodation & Food Services 504,726,123 419,238,744 -16.94%

Other Services 128,477,463 100,793,190 -21.55%

Miscellaneous 54,040,200 49,658,358 -8.11%

GRAND TOTAL $5,864,903,401 $4,719,505,129 -19.53%

NOTE: Classification by industry is based on 2012 North American Industry Classification System (NAICS)

Consolidated and combined returns, in-state and out-of-state returns are all included in the above analysis.

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