Quarterly Business Review

Calendar Year 1997

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                    TABLE 6:  STATE RETAIL SALES TAX*:                           
                              GROSS INCOME, TAXABLE INCOME & TAXDUE              
                              STATEWIDE AMOUNTS BY INDUSTRY (SIC)                
                              CALENDAR, 1997                                  
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                              SALES SUBJECT TO RETAIL SALES TAX ACCRUED STATE RETAIL SALES 
           INDUSTRY                   SIC            GROSS          TAXABLE        TAX*     
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RETAIL TRADE                         52-59  $54,251,583,245 $35,396,554,452 $2,300,778,250 
  BUILDING MATERIALS/HARDWARE.......    52    3,034,766,704   2,747,232,801    178,570,227 
    LUMBER/BLDING MATERIALS 521-522.          1,304,811,175   1,249,764,803     81,234,765 
    PAINT, GLASS, WALLPAPER 523.....            149,065,102     144,431,952      9,388,094 
    HARDWARE STORES 525.............          1,051,193,472     979,651,007     63,677,319 
    NURSERIES/GARDEN SUPPLIES 526...            231,775,650     215,651,476     14,017,368 
    MOBILE HOME DEALERS 527.........            297,921,305     157,733,563     10,252,681 
    OTHER...........................                      0               0              0 
  GENERAL MERCHANDISE...............    53    6,251,216,834   5,094,884,281    331,167,521 
    DEPARTMENT STORES 531...........          3,474,699,248   3,202,305,622    208,149,868 
    VARIETY STORES 533..............          1,786,762,339   1,061,689,581     69,009,838 
    OTHER GENERAL MERCHANDISE.......            989,755,247     830,889,078     54,007,815 
  FOOD..............................    54   11,801,322,374   4,141,227,705    269,179,972 
    GROCERY STORES 541..............         11,412,065,513   3,961,896,567    257,523,400 
    FRUIT/VEGETABLE/MEAT 542-543....             95,833,163      23,847,961      1,550,142 
    CANDY/NUT/CONFECTIONERY 544.....             36,117,206       7,445,614        483,964 
    DAIRY PRODUCTS 545..............             23,887,566       5,404,662        351,304 
    BAKERIES 546....................             79,251,583      35,462,501      2,305,067 
    OTHER FOOD STORES...............            154,167,343     107,170,400      6,966,095 
  AUTO DEALERS/GAS STATIONS.........    55   12,119,859,206   7,980,389,307    518,725,731 
    AUTO DEALERS (NEW/USED) 551-552.          7,883,262,125   6,048,284,820    393,138,765 
    ACCESSORY DEALERS 553...........            901,946,731     835,118,281     54,282,734 
    SERVICE STATIONS 554............          2,388,300,111     430,753,157     27,999,011 
    MARINE/AIRCRAFT, ETC............            946,350,239     666,233,049     43,305,221 
  APPAREL/ACCESSORIES...............    56    3,475,426,157   1,774,973,040    115,373,279 
    CLOTHING 561-565................          3,084,632,176   1,405,321,557     91,345,935 
    SHOES 566.......................            213,425,713     206,014,460     13,390,933 
    OTHER ACCESSORIES...............            177,368,268     163,637,023     10,636,411 
  FURNITURE/FURNISHINGS/EQUIP.......    57    4,376,930,779   3,315,658,152    215,517,991 
    FURNITURE 571...................          1,214,160,231   1,133,839,576     73,699,645 
    APPLIANCES 572..................            469,307,464     448,714,786     29,166,508 
    ELECTRONICS/MUSIC STORES 573....          2,693,463,084   1,733,103,790    112,651,838 
    OTHER...........................                      0               0              0 
  EATING/DRINKING PLACES............    58    5,181,600,855   5,010,113,289    325,657,986 
  MISCELLANEOUS RETAIL STORES.......    59    8,010,460,336   5,332,075,877    346,585,543 
    DRUG STORES 591.................          2,069,147,664     809,283,528     52,603,431 
    MISCELLANEOUS SHOPPING GOODS 594          2,472,630,368   2,174,331,205    141,331,648 
    NONSTORE RETAILERS 596..........          1,101,450,899     641,825,381     41,718,773 
    FUEL/ICE 598....................            415,166,757     217,134,843     14,113,790 
    OTHER RETAIL STORES.............          1,952,064,648   1,489,500,920     96,817,901 
SERVICES                             70-89   11,321,242,377   8,908,287,357    579,040,304 
  HOTELS/MOTELS, ETC 70.............          1,290,184,578   1,245,212,482     80,938,958 
  PERSONAL SERVICES 72..............            595,032,634     546,980,937     35,553,981 
  BUSINESS SERVICES 73..............          3,932,234,895   2,768,656,899    179,963,292 
    COMPUTER SERVICES 737...........            896,561,033     540,756,222     35,149,300 
  AUTOMOTIVE REPAIR/SERVICES 75.....          2,336,194,916   2,196,689,266    142,785,037 
  OTHER SERVICES....................          3,167,595,354   2,150,747,773    139,799,036 
CONTRACTING......................... 15-17   12,680,341,461  10,215,553,082    664,012,290 
MANUFACTURING....................... 19-39    4,408,706,373   1,834,557,075    119,246,652 
TRANSPORTATION/COMM./UTILITIES...... 40-49    4,615,333,187   3,318,664,256    215,713,328 
WHOLESALING......................... 50-51   13,627,594,722   8,731,113,573    567,522,960 
FINANCE/INSURANCE/REAL ESTATE....... 60-67    1,208,607,785     950,961,099     61,812,524 
OTHER BUSINESS 0-14 & 90'S..........            686,334,738     618,960,706     40,232,706 
                                                                                           
TOTAL ALL INDUSTRIES................       $102,799,743,888 $69,974,651,600 $4,548,359,014                                                                                            
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*STATE TAX ONLY; EXCLUDES ACCRUED LOCAL SALES TAX REVENUES.