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Column Name: comsal Span: 1930-1958 Units: 1930: Dollars; 1940-1958: Thousands of dollars Format: 1930-1958: Integer  Net sales represent total receipts from all business sources, including the sale of merchandise, the sale of services, and receipts from repairs and storage after deduction of refunds or allowances for merchandise returned by customers. Purchases made by country buyers of farm products and other buying agencies are included. Agents and brokers operating on a commission basis reported estimates of their net sales on the basis of average commission rates or fees charged. Any state or local sales tax was included. Source (where directly obtained): Haines, Michael R., and the Inter-university Consortium for Political and Social Research. Historical, Demographic, Economic, and Social Data: The United States, 1790-2000, Database 2896. Hamilton, NY: Colgate University/Ann Arbor, MI: Inter-university Consortium for Political and Social Research [producers], 2004. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2005. http://www.icpsr.umich.edu Original Source: U.S. Bureau of the Census. Fifteenth Decennial Census of the United States: 1930. Distribution, Volume I: Retail Distribution, Part I and Volume II: Wholesale Distribution. Washington, D.C.: Government Printing Office, 1933.  Sales represent the total operating receipts of retail stores after deduction of refunds or allowances for merchandise returned by customers. Agents and brokers operating on a commission basis reported estimates of their net sales on the basis of average commission rates or fees charged. For wholesale, local and state sales taxes and federal excise taxes collected directly from customers and paid directly to a local, state, or federal tax agency are included, while for retail, all forms of sales tax have been excluded. Haines, Michael R., and the Inter-university Consortium for Political and Social Research. Historical, Demographic, Economic, and Social Data: The United States, 1790-2000, Database 2896. Hamilton, NY: Colgate University/Ann Arbor, MI: Inter-university Consortium for Political and Social Research [producers], 2004. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2005. http://www.icpsr.umich.edu Original Source: U.S. Bureau of the Census. Sixteenth Decennial Census of the United States, 1940. Census of Business, Volume I, Retail Trade: 1939, Part 3. Washington D.C.: Government Printing Office, 1941. ---Census of Business: 1939, Volume II, Wholesale Trade. Washington D.C.: Government Printing Office, 19  Sales and receipts represent sales of merchandise and receipts from repairs and other services to customers. For establishments primarily engaged in buying or assembling goods for clients, the volume of purchases was considered equivalent to sales, and for agents and brokers operating on a commission basis, sales represent the value of goods sold rather than the commissions or fees charged. Sales and excise taxes collected from customers and paid directly to any taxing agency are excluded.
Sales include merchandise sold for cash or credit at wholesale and retail by establishments primarily engaged in wholesale or retail trade; receipts from rental or leasing of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer and passed on to the wholesaler. Sales are net after deductions for refunds and allowances for merchandise returned by customers. Trade-in allowances are not deducted from total sales. Total sales do not include carrying or other credit charges; sales (or other) taxes collected from customers and forwarded to taxing authorities; and nonoperating income from such sources as investments, rental or sale of real estate, etc. Haines, Michael R., and the Inter-university Consortium for Political and Social Research. Historical, Demographic, Economic, and Social Data: The United States, 1790-2000, Database 2896. Hamilton, NY: Colgate University/Ann Arbor, MI: Inter-university Consortium for Political and Social Research [producers], 2004. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2005. http://www.icpsr.umich.edu Original Source: U.S. Bureau of the Census. 1987 Economic Census, Retail Trade, Geographic Area Series. Washington D.C.: Government Printing Office, 1989.  Sales figures include sales of all establishments in business at any time during the year. Sales include merchandise sold for cash or credit at retail and wholesale by establishments primarily engaged in retail or wholesale trade; amounts received from customers for layaway purchases; receipts from rental of vehicles, equipment, instruments, tools, etc.; receipts for delivery, installation, maintenance, repair, alteration, storage, and other services; the total value of service contracts; and gasoline, liquor, tobacco, and other excise taxes which are paid by the manufacturer and passed on to the wholesaler, or paid by the manufacturer or wholesaler and passed on to the retailer. Sales are net after deductions for refunds and allowances for merchandise returned by customers. Trade-in allowances are not deducted from sales. Sales do not include carrying or other credit charges; sales (or other) taxes collected from customers and forwarded to taxing authorities; gross sales and receipts of departments or concessions operated by other companies; and commissions or receipts from the sale of government lottery tickets. Haines, Michael R., and the Inter-university Consortium for Political and Social Research. Historical, Demographic, Economic, and Social Data: The United States, 1790-2000, Database 2896. Hamilton, NY: Colgate University/Ann Arbor, MI: Inter-university Consortium for Political and Social Research [producers], 2004. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2005. http://www.icpsr.umich.edu Original Source: U.S. Bureau of the Census. 1997 Economic Census, Retail Trade, Geographic Area Series. Washington D.C.: Government Printing Office, 1999. |
