SPECIAL NOTICE TO QBR USERS Changes to the Composition of Gross Income for Table 1 Effective with the Quarter 1, 1995 edition of this publication, Table 1, “Total Gross Business Income,” has been adjusted to eliminate double counting of gross business income and more accurately reflect the true level of gross income activity. Therefore, gross income data shown in Table 1 of this report will not be directly comparable to gross income in Table 1 for earlier publications of the QBR. (The Quarter 3, 1994 data in Table 1 of this edition has been adjusted so that the year-to-year change is accurate.) In recent years, a number of new tax lines were added to the excise tax return for special purpose taxes, including, but not limited to: solid waste tax, refuse collection tax, petroleum tax, and hazardous substance tax. In most instances, these taxes resulted in double counting of gross income data from businesses reporting on these new tax lines. During the period June 1986 through July 1989, six new tax lines were added that resulted in double counting of some business income. Additionally, Table 1 has always included use tax in gross income data which resulted in double counting when such purchases were subject to both Business and Occupation (B&O) tax and use tax (use tax is an in-lieu sales tax when sales tax was not collected on the original sale). In order to eliminate such instances of double counting, all use tax data has now been eliminated from gross business income shown in Table 1. Because of the changes made to gross income data published for 1995, we will republish Table 1 on a calendar year basis for the years 1988-1994 when Table 1 for calendar year 1995 is published. Table 1 for those earlier years will be available on a request basis. Years prior to 1988 are not directly comparable to later years due to the 1987 SIC code revisions. However, most of the new tax lines that caused the double counting problem were not in existence in 1987 and earlier years; thus year-to-year comparisons for years prior to 1988 can be made to later years using the new tax base if SIC revisions do not skew the SIC category in question. For analytical purposes, gross business income shown in Table 1 is now comprised of the retail sales tax line, all public utility tax lines and all B&O tax lines except retailing.