Loading...
HomeMy WebLinkAboutFS 2016-04-05 Item 2C - Report - 2015 4th Quarter Sales Tax and Miscellaneous Revenue ReportTO: City of Tukwila Allan Ekberg, Mayor INFORMATIONAL MEMORANDUM Mayor Ekberg Finance and Safety Committee FROM: Peggy McCarthy, Finance Director BY: Sandy Garrett, Senior Fiscal Coordinator DATE: April 05, 2016 SUBJECT: Sales Tax and Miscellaneous Revenue Report - 4th Quarter 2015 Schedule I - Sales Tax in $1,000's Fourth quarter sales tax collections were $2,317K more than for the same quarter in the previous year, resulting in a 14% increase. There was an increase in construction sales tax of $436K over the same quarter last year, or up by 53% as well as an increase in sales tax from other industries of $1,881K which resulted in a rise of 12 %. 25 2014 Actual 2015 Actual YOY Change ' Other -- Month -- : Other : Total : Other : Total Construction : Industries : Total Collect- Construe I Construe I i i ed Rec'd tion j Industries � tion j Industries j 1 Amount % Amount % Amount Jan Mar $ 57 j $ 1,049 j $ 1,106 $ 85 i $ 1,195 j $ 1,280 $ 28 49 %j $ 146 14 %j $ 174 16% Feb Apr 34 j 1,047 j 1,081 86 j 1,227 j 1,313 52 153 %j 180 17 %i 232 21% Mar May 56 j 1,265 j 1,321 99 j 1,362 j 1,461 43 78 %j 97 8 %j 140 11% Q -1 Totals $ 147 3,361 $ 3,508 $ 270 3,784 $ 4,054 $ 123 84 % 423 13 % $ 546 16% Apr Jun 57 1,135 1,192 109 � 1,210 1,319 52 91 %� 75 7 %� 127 11% May Jul i 53 ; 1,201 ; 1,254 91 ; 1,453 ; 1,544 38 72 %; 252 21 %; 290 23% Jun Aug 75 ! 1,303 ! 1,378 141 ! 1,621 ! 1,762 66 88 %; 318 24 %! 384 28% Q -2 Totals $ 185 ! 3,639 ! $ 3,824 $ 341 ! 4,285 ! $ 4,626 $ 156 84 %! 646 18 %! $ 802 21% Jul Sep 80 ! 1,315 ! 1,395 95 ! 1,653 ! 1,748 15 19 %! 338 26 %! 353 25% Aug Oct 87 j 1,301 j 1,388 133 j 1,463 j 1,596 46 52 %j 162 12 %j 208 15% Sep Nov 91 j 1,340 j 1,431 124 j 1,448 j 1,572 33 37 %j 108 8 %j 141 10% Q -3 Totals $ 258 } 3,956 $ 4,214 $ 352 { 4,564 $ 4,916 $ 94 37% 608 15% $ 702 17% Oct Dec 64 1,319 � 1,383 93 i 1,414 i 1,507 29 45 %� 95 7 %: 124 9% Nov Jan i 87 ; 1,396 ; 1,483 98 ; 1,370 ; 1,468 11 13 %; (26) -2 %; (15) -1% Dec Feb 78 ! 1,857 ! 1,935 100 ! 1,992 ! 2,092 22 28 %; 136 7 %; 158 8% Q -4 Totals $ 229 ! 4,572 ! $ 4,801 $ 291 ! 4,776 ! $ 5,067 $ 62 27 %! 205 4 %! 267 6% Totals $ 819 j 15,528 j $ 16,347 $ 1,255 j 17,409 j $ 18,664 $ 436 53%i 1,881 12 %i $ 2,317 14% Fourth quarter sales tax collections were $2,317K more than for the same quarter in the previous year, resulting in a 14% increase. There was an increase in construction sales tax of $436K over the same quarter last year, or up by 53% as well as an increase in sales tax from other industries of $1,881K which resulted in a rise of 12 %. 25 26 INFORMATIONAL MEMO Page 2 Budget to Actual - Sales Tax in $1,000's Schedule I - Sales Tax Actual revenue from sales tax collections received through the fourth quarter exceeded amended budget estimates by $177K or one percent. W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 27 2014 2015 Variance [Actual Over (Under) -- Month -- August November Amended Budget] Collect- Original Amended Amended ed Rec'd Actual Budget Budget Budget Actual Amt % Jan Mar $ 1,106 $ 1,107 $ 1,136 $ 1,251 $ 1,280 $ 29 2% Feb Apr 1,081 1,082 1,110 1,223 1,313 90 7% Mar May 1,321 1,322 1,357 1,494 1,462 (32) -2% Q -1 Totals $ 3,508 $ 3,512 $ 3,602 $ 3,967 $ 4,054 $ 87 2% Apr Jun 1,192 1,193 1,224 1,348 1,319 (29) -2% May Jul 1,254 1,255 1,288 1,418 1,544 126 9% Jun Aug 1,378 1,380 1,385 1,558 1,762 204 13% Q -2 Totals $ 3,824 $ 3,828 $ 3,897 $ 4,325 $ 4,626 $ 301 7% Jul Sep 1,395 1,397 1,433 1,578 1,748 170 11% Aug Oct 1,388 1,390 1,425 1,570 1,596 26 2% Sep Nov 1,431 1,433 1,470 1,618 1,572 (46) -3% Q -3 Totals $ 4,214 $ 4,219 $ 4,327 $ 4,766 $ 4,916 $ 151 3% Oct Dec 1,383 1,385 1,420 1,564 1,507 (57) -4% Nov Jan 1,483 1,485 1,523 1,677 1,469 (208) -12% Dec Feb 1,935 1,937 1,987 2,188 2,091 (97) -4% Q -4 Totals $ 4,801 $ 4,806 $ 4,930 $ 5,430 $ 5,067 $ (363) -7% Totals $ 16,347 $ 16,365 $ 16,787 $ 18,487 $ 18,664 $ 177 1% Actual revenue from sales tax collections received through the fourth quarter exceeded amended budget estimates by $177K or one percent. W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 27 1)2 INFORMATIONAL MEMO Page 3 Below is a graph of sales tax collections by type of industry showing overall change between the 2014 and 2015 revenue receipts. $1,000,000 $800,000 $600,000 $400,000 $200,000 $(200,000) Change YTD by Category* The overall construction increase shown above is primarily due to the Construction of Buildings category. Decrease in manufacturing is partially due to the Transportation Equipment Manufacturing category, which shows a decline in gross sales activity. The overall significant increase in the "Wholesale Trade" category is attributable to the NAICS category 423, "Wholesale Trade in Durable Goods ". The increase in the "Retail Trade" category is due to increased sales activity in the areas of Electronics & Appliances of $68K, Building Material & Garden of $82K, Clothing & Accessories of $144K and General Merchandise Stores of $69K. Of the $895K rise in the "Services" category, there were combined increases totaling $718 K in the areas of: Information, Real Estate /Rental /Leasing, Professional /Scientific /Technology, Health Care /Social Assistance, Arts & Entertainment and Accomodation & Food Services. The miscellaneous category includes activities from agriculture, forestry, fishing and mining /utilities with "Unclassifiable Establishments" showing the most increase of $215K. W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 29 Services, $894,634 Construction $436,029 Wholesale $421,228 Trade, Retail Trade, $354,870 Miscellaneous, $181,355 Transportation/ Warehousing, $6,015 Automotive, $60,890 Manufacturing, ($38,634) The overall construction increase shown above is primarily due to the Construction of Buildings category. Decrease in manufacturing is partially due to the Transportation Equipment Manufacturing category, which shows a decline in gross sales activity. The overall significant increase in the "Wholesale Trade" category is attributable to the NAICS category 423, "Wholesale Trade in Durable Goods ". The increase in the "Retail Trade" category is due to increased sales activity in the areas of Electronics & Appliances of $68K, Building Material & Garden of $82K, Clothing & Accessories of $144K and General Merchandise Stores of $69K. Of the $895K rise in the "Services" category, there were combined increases totaling $718 K in the areas of: Information, Real Estate /Rental /Leasing, Professional /Scientific /Technology, Health Care /Social Assistance, Arts & Entertainment and Accomodation & Food Services. The miscellaneous category includes activities from agriculture, forestry, fishing and mining /utilities with "Unclassifiable Establishments" showing the most increase of $215K. W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 29 30 INFORMATIONAL MEMO Page 4 Schedule II shows the year -to -date sales tax from the top ten industry classifications. Wholesale Trade, Durable Goods in the NAICS 423 category continues to have the highest year over year increase at $409,393 due to growth in overeall gross sales. This is followed by an increase of $401,259 in the category of Construction of Buildings. This increase is partially attributable to several construction companies reporting year -to -date sales tax revenue that previously did not have any activity reported in the same period from the previous year as well as an increase in sales activity. Schedule II YTD YTD Dollar Group Name Current Prior Diff. Diff. 452 General Merchandise Stores $ 2,206,290.03 $ 2,137,244.03 $ 69,046 3.23% 448 Clothing and Accessories $ 2,157,481.33 $ 2,013,039.55 $ 144,442 7.18% 423 Wholesale Trade, Durable Goods $ 1,856,416.74 $ 1,447,023.94 $ 409,393 28.29% 722 Food Services, Drinking Places $ 1,614,072.00 $ 1,590,851.00 $ 23,221 1.46% 443 Electronics and Appliances $ 1,051,229.05 $ 982,899.32 $ 68,330 6.95% 236 Construction of Buildings $ 816,608.08 $ 415,348.80 $ 401,259 96.61% 441 Motor Vehicle and Parts Dealer $ 736,245.63 $ 675,796.39 $ 60,449 8.94% 444 Building Material and Garden $ 683,037.47 $ 600,553.48 $ 82,484 13.73% 721 Accommodation $ 598,415.00 $ 562,130.00 $ 36,285 6.45% 517 Telecommunications $ 622,144.00 $ 486,752.00 $ 135,392 27.82% Schedule III shows the ten largest declines in sales tax revenue for industries with over $10,000 collected year -to -date. While the NAICS category for Miscellaneous Store Retailers experienced a year -to -date decrease in sales tax collections of $89K, the NAICS 611 Educational Services had a 53.14% decrease in sales activity over the previous year. Schedule III YTD YTD Dollar Group Name Current Prior Diff. Diff. 453 Miscellaneous Store Retailers $ 655,645.59 $ 744,801.92 $ (89,156) - 11.97% 336 Transportation Equipment Man $ 129,311.59 $ 171,683.13 $ (42,372) - 24.68% 611 Educational Services $ 23,429.11 $ 49,997.91 $ (26,569) - 53.14% 531 Real Estate $ 39,047.00 $ 59,351.00 $ (20,304) - 34.21% 442 Furniture and Home Furnishings $ 435,187.01 $ 449,664.51 $ (14,478) -3.22% 511 Publishing Industries $ 57,656.00 $ 71,024.00 $ (13,368) - 18.82% 238 Administrative and Support Svc $ 111,265.00 $ 121,823.00 $ (10,558) - 8.67% 522 Miscellaneous Manufacturing $ 14,924.00 $ 19,464.00 $ (4,540) - 23.33% 518 Personal and Laundry Services $ 111,356.00 $ 114,835.00 $ (3,479) -3.03% 339 Food and Beverage Stores $ 222,022.00 $ 224,706.00 $ (2,684) - 1.19% W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -04 2015MEMO (Apr 2016).docx 31 32 INFORMATIONAL MEMO Page 5 The following charts show sales tax receipts the City collected from major industries between 2010 through the current year. These categories include retail, services, wholesale, construction, and other consisting of manufacturing, transportation & warehousing, automotive, and miscellaneous. $2,600,000 $2,500,000 $2,400,000 $2,300,000 $2,200,000 $2,100,000 $2,000,000 $1,900,000 $1,800,000 $1,700,000 $1,600,000 $1,500,000 Retail Q1 Q2 Q3 Q4 • 2010 • 2011 • 2012 • 2013 • 2014 • 2015 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Wholesale I'1 ' Ir 1 1 1 1 1 01 Q2 Q3 Q4 • 2010 • 2011 12012 • 2013 • 2014 • 2015 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $- Services wl Er- EP p 1- r r 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 Q1 Q2 03 Q4 • 2010 • 2011 • 2012 ■ 2013 • 2014 • 2015 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Construction Q1 Q2 Q3 Q4 • 2010 II 2011 ■ 2012 • 2013 • 2014 12015 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Other -Mfg. Trnsp /Wrhsng, Automotive, & Misc. 01 Q2 Q3 Q4 • 2010 • 2011 • 2012 • 2013 • 2014 • 2015 W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 33 34 INFORMATIONAL MEMO Page 6 Below is Schedule IV which shows quarterly gambling tax earned for the prior year compared to the current year. Schedule IV - Gambling Tax (a) Quarter 2014 Earned Actual (c) 2015 Actual 2015 Prorated Budget INCREASE (DECREASE) YEAR OVER YEAR Amount BUDGET VARIANCE Amount Q1 $ 678,358 Q2 666,716 Q3 678,302 04 698,517 Totals $ 2,721,893 $ 698,773 679,484 677,923 743,365 $ 2,799,545 $ 615,337 604,777 615,286 633,623 $ 2,469,024 $ 20,415 12,768 (379) 44,848 $ 77,651 3% $ 83,436 2% 74,707 0% 62,637 6% 109,742 3% 330,521 14% 12% 10% 17% 13% Gambling taxes for 4th quarter,2015 are 3% higher than as compared with 2014 and are $109K or 17% over 2015 budget. Casinos within the City continue to do well. Schedule V shows monthly admissions tax receipts for the prior year and current year to date. Schedule V - Admissions Tax (b) Quarter Earned (c) 2014 2015 Actual Actual 2015 Prorated Budget INCREASE YEAR OVER YEAR Amount (DECREASE) BUDGET VARIANCE Amount Q1 Q2 Q3 Q4 Totals $ 135,045 $ 149,487 135,919 139,163 $ 559,614 $ 129,245 $ 160,000 171,745 160,000 159,808 160,000 166,452 160,000 627,250 $ 640,000 $ (5,800) 22,258 23,889 27,289 $ 67,636 -4% 15% 18% 20% 12% $ (30,755) 11,745 (192) 6,452 $ (12,750) -19% 7% 0% 4% -2% There is an increase of 20% in admissions tax receipts during fourth quarter as compared to the same period in 2014. Fourth quarter collections are 4% higher than anticipated. Total year to date receipts for 2015 reflect a decrease of $12,750 compared to the budgeted amount. (a) (b) (c) Gambling tax currently includes card games, punch boards, pull tabs, and amusement games. Excludes golf course admissions tax. Actuals reflected in Schedules IV and V are amounts earned through second quarter 2015. W: \FIN Projects \Sales Tax Information12015\Info Memo Sales Tax - 2015 -Q4 2015MEMO (Apr 2016).docx 35 36 I— p p p 1- AUTOMOTIVE 0 LC9 p 1- d• CONSTRUCTION co U_ Q z 0 0 0) Lc) O CO 00 N 0) CO OO CO CO CO 00) O r` Lf) Lf) 00 CO Motor Vehicle & Parts Dealer Gasoline Stations r I` dr 4 0 0 N CO N Lc) (5) 00 01 00 O d• CO ti co co, cts cu O 0 co a. E (a Q i cu TOTAL AUTOMOTIVE r CO CO '0" CO CO CO CO Cr d' r CO Lf) CO Cr) O) CO CO c M en- LS) co- LC) CO u) cn o 0 O U (U6 L (0 O c U m o o U - c :5 o U 1— o U (> co - > c 0 a) Q U 2 U) co co co co N N N p H d' J 1— O H RETAIL TRADE (1) U_ z 0 0 N co M ti N o 0 0 CO r d' . N d' N M 0 0 CO CV 06 I— O ti N N O CO 1,- O0 N M N CO CO O 0) d' LC) N O O 0) d' d' N CO Lf) r CO N CO- I` CO CO Lf) c0 CO Lf) CO N 0) Lf) O O Lf) d' O CO N CV r CO N CO N r N CV- LC) 0) M I` ti O LO d' N 1� CO 0) LO O r� d- 0) O CO CO V) I` O O r N CO d' 05 N O d' CO M r I-- d' d d- co co N Lf) 00 CO d' CO d' 0) CO N N O Lf) r N- r N N Lf) O CO I` 1-- O LO N N- CO C) LC) O I-- d O d' O I� Co co Lf) r` O O r N CO d' 0) N O d' CO M r co c d' d' 0o O N Lf) ao d' co d' 0) CO N N O LO I� N N cn cn - o o u) O N a) m 0 `n a) a) a) ow u) C U 0 O S2 cn w Q) Q o co = c E Q ca co) C a) o.)- (a O '� (Lo O U - — co > a) Q O 0) 0 2 o O o 0 a) c 0) m 06 0) O) Co = O C 0LS .. s= _� L a) 0 a) _O cs 1i w m Ii 2 U c/) O Miscellaneous Store Retailers Nonstore Retailers N CO LO CO 00 r N CO d' d' dr d' -ar Lf) LC) Lf) Lf) d d d d- d d- d d d d O ti 00 69- (a c) a) O ti O 00 ; O � CL E 0 E a) a) V 0 C) h Z O O 0 rc U i C N O 0 U J H O H p u') 17 1— d• J 1- H O H MANUFACTURING O N LC) Co O .T N co co 00 6R 0 1— LL) O LC) CO ti r 00 ca c0 0 ti r OO a E ca a) i TOTAL RETAIL TRADE p H r J 1— O 1— 0 0 0 0 CO 0) 0) LC) O CO N Lf) N N O M a CO cc-5 N Lo I r o CO co Lf ) LC) M O LS) O 0) M 1-0 N CO L0 0) CO 1-- O N d r N I` CO OD N I- Lf) CO CO N Lc) 0) N d' M N- d- Co LC) d' r r r 0) N 0. CO- N CO- d- r N CO N 5- CO CO CO CV N CO d' r CO r--- CO LC) d M N N M Lf) r C) 0) O Lf) N r O "Cr CO N 0) I- 0) LC) CO CO 1"--- 4 CO CA- u-) r 0) 0) d- N c0 N 0) I� 0) LC) 1` N- Co CO d' ) 0 (0 E Finance & Insurance co) c o .N 1— U Co O U C u) —I LE a) u) E ro N a) o 0)) E .(-) a U (6 a) a) CC c° C u) .. (0 a) (0 2 co_ co '� as cr) w N Q -' —3 (o o E E e a) L o w U < w CO cO d' N- r C O r- O 6) r-- 0 cc) 00 r-- CO 6) 0) CO 0) 4 N Co 0) 1,- LS) N 00 Lf) N d M d- L() M CO c- r r r N CV- CO CO 4 IN- r CO N- O C) ti CO CO CO N- CO 0) 0) CO 0) N CO O ti L() N CO LC) 4 d- 4- CO O CO N N x N CO Lf) LO Lf) Health Care Social Assistance Arts & Entertainment Accommodation & Food Svcs Other Services Public Administration d' LC) CXo N X N x N LC) LC) Lf) CO C0 N N co 0) 0 L°o 89- o0)) CO o CO o o 00 o °Lf\i o o L j °Lf\i °L{\i c:'' � c O 0) CO CO CC; 67 O r 0j 00 p Lf) O OO co oN co co N - N N- dr N 0 0) N N- ti Co 0) d' N- Lf) CO CO N N d' CO 0) O M LC) 'CY O 00 CO r I` N LC) LC) CO N r I� N 0) CO N d' ti N I` 1-0 N r- N r co 4 CO CO CO CO 0) r- CO 0. (N c.i. O 0) co- M CV- d- N CO d' 0) I� d- r- N CO r � r CO CC) r Lf) N r d' d' r` O r 0) Lf) d' O r O d" co r` d' LO d' in r 0) N CO O N CO 0) d' r- d' N- O d' CO N C0 M CO CO LC) CO N 0) LC) CO 0) CO d' C0 LC) CO 00 CO CO d' N--- Lc) 5- N M L() r— M -4 M L() r` M (-4 5- N 0) r N N I,- r r r CO 00 LC) N r d d' I` co CT) LC) d O 0) d' M 1� d' LC) d' L0 r 0) N CO O N CO 0) d- r d' N- O d' co N CO M CO CO Lf) CO N 0) 1-0 0 0) CO C0 Lf) CO 00 CO CO 4 r- Lf) 4- N CO. L(-) ti CO- CO Lf) r` CO N 4- N 0) r N N r r U C3) 0 0 _O N C O 0 0_ 0) = (U6 co_ -0 o = 0 = o (7) U N i 0 C C U - 0 i = o 0 ) U = a) .6 ca ca U (0 u) C .- : = Ct 06 O co < - co �) °.s o ca 06 E co o a) a) a) w a) 0 a) _= Q o Q -� o L0 ) I- I- Q J O (0 ' C 0) Nonmetallic Mineral Products o = .= -co 0 as 'L : O 0) C - : C d Q a) coo . L U Q E o (o o E < o 1- C C mo O • L 5 73 C (o C L.LiCr O Co TO o w Q o 2 a) 0.6 '= — 0 (0 06 ao) 0 a) w o c (o C U Q = Co (o .0 _C 0 L 0) . _ 0) E E co E a) ca L _ cn r N CO d- L() Co — (-NJ co d- LC) (0 1— r N co d- LS) CO I- 0) N N N N N N M Cr) M CO CO CO CO CO CO Cr) CO Cr) CO CO CO CO CO CO CO CO CO CO CO CO M CO CO CO CO CO N M L En- CD CO 0 M CL E CD U IC) z I- u_ J H O H o) p o EA- p LL') 'Cr O 1• O d' d` TOTAL SERVICES 1- 0 p LC) p H d' TRANSPORTATION & WAREHOUSING 0 N co cys Lf) co LC) p H J 1- O 1— MISCELLANEOUS OO CO M 0) LS) ti 0) N CO dr CO M 0) Cr) CO Cr) rs Lf) I� r CO N d CO r- ti 1- N CO LC) d- CO r- N- I` N 0 LC) d co LC) N 0) ti z7) O L N E V) _c LL N s as o -°) w a) D as c : 06 0 . 0) N C U C co ) - -E 0 c D <2 D L") O N 0) N O 5- 5- 0) 0) N o ° o O Ln O CD O cM M N O LC) O CO CO O CO LC) CO N N OD 0) Lf) I` LC) CO Lf) CO CO O 0) N N r r CO d' I� N ti O d CO r,- CO CO CO 4 d' d' N 0) 0) CO r CO 1� O CO LC) N r - r r r CO I- N ti O d' CO I- CO CO CO d d' N 0) 0) CO r C O N- O CO L0 N I- r r r (0 a) 0) C (0 O I- O a) (o C O O Q O C O co C o � 0 E , co u) o (1) _ p 0- O -() 0 0 cos o Q c -� . Q (o s= s= � a) °� = co (o O cn Q O U t H ~ 0 = N L- ..., N u) C 2 �n ao U co N Lf) 1-- O r N CO CO CO CO OD 00 CO 0) 0) 0) d' 4 d' d' 4 4 d' d d- Chi p Li') d• N CO N N r co) CC CO 0 E 0 403- a) 0 a) 0) C) O MISCELLANEOUS TOTAL co co CO' Cp LC) fyzy O C".■1 LC) 1- 0 p Lf) 1- 1— d• J 1- H O 1 - WHOLESALE TRADE O N p H J 1- O 1- T r 00 Cr) CO CO 00 6R CO N 1- d CO CO N 1-. d• M CO EA GRAND TOTALS 0 0 r cO ti ti N Cr) CO CO N LC) LO CO N CO co O d' 0) I� O N d d' - r 00 M d• CO O LC) r Whls Trade - Durable Goods Whls Trade - Nondurable Goods Wholesale Electronic Markets CO d- L() 04 CV CV d' d' d' WHOLESALE TRADE TOTAL 37 TUK Sales Tax Rpt Q4- 2015.xls 0 O 0 0