Social Security: 2007-3-stat-report

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North Dakota Sales and Use Tax Statistical Report Third Quarter 2007 Covering Sales Occurring in July, August, and September Percent Change in Taxable Sales & Purchases From the Same Quarter in the Prior Year Sales Quarter 2005 2006 2007 +6.7% +12.5% +7.7% Second Quarter: April, May, June +4.7% +10.8% +7.7% Third Quarter: +7.8% +6.3% +13.5% +8.9% +5.1% First Quarter: January, February, March July, August, September Fourth Quarter: October, November, December Office of State
  North Dakota Sales and Use Tax Statistical Report  Third Quarter2007  Covering Sales Occurring inJuly, August, and September   Percent Change in Taxable Sales & PurchasesFrom the Same Quarter in the Prior YearSales Quarter 2005 2006 2007First Quarter: January, February, March +6.7% +12.5% +7.7%Second Quarter: April, May, June +4.7% +10.8% +7.7%Third Quarter: July, August, September +7.8% +6.3% +13.5%Fourth Quarter: October, November, December +8.9% +5.1% Of  fi ce of State Tax Commissioner C ORY F ONG T AX C OMMISSIONER This report can be accessed at:www.nd.gov/tax  Of  fi ce of State Tax CommissionerTable of Contents Introduction .....................................................................................................1, 2 Statistics by County   Table 1   Taxable Sales and Taxable Purchases by County, Third Quarter 2007.........................3  Table 2    Comparison of Taxable Sales and Comparison of Taxable Sales andTaxable Purchases, by County, Third Quarter 2006 and 2007 ...................................4 Statistics by City   Table 3    Taxable Sales and Taxable Purchases, 50 Largest Cities, Third Quarter 2007 ..............5  Table 4    Comparison of Taxable Sales and Comparison of Taxable Sales and TaxablePurchases, 50 Largest Cities, Third Quarter 2006 and 2007 .....................................6  Statistics by Industry  Table 5   Comparison of Taxable Sales and Purchases by Industry (2002 NAICS),Third Quarter 2006 and 2007 ..............................................................................7  Introduction Reporting Period This report contains statistics of taxable sales and taxable purchases made during the third quarter of 2007. These taxable sales and taxable purchases are reported by businesses to the Of  fi ce of State TaxCommissioner on quarterly or monthly sales tax returns.This report is used primarily as a summary of the economic activity that occurs throughout the regionsof the state. In recognition that the primary focus of this report is as an economic indicator, not as asummary of state tax revenues, sales tax collections are no longer contained in this report. Collectionsstatistics are available from the Of  fi ce of Management and Budget or the Of  fi ce of Tax Commissioner. Comparisons Tables 2 and 4 compare both taxable sales and taxable sales plus purchases reported for the currentquarter with those reported for the same quarter in the prior year. The comparisons are by county onTable 2 and by major city on Table 4. (For an explanation of taxable sales and taxable purchases, see the  De  fi nition 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 datafrom consolidated and out-of-state returns. This data is excluded from any particular county or city in the fi rst 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 quarterin the prior year in Table 5. This table compares activity by industry using the 2002 North AmericanIndustrial Classi fi cation System (NAICS). (Previously, industry statistics were reported using the SICsystem. Statistics have been reclassi fi ed under NAICS beginning with the 4th quarter 2005.) 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 countyand city totals shown in this report. Statistics in this report are not necessarily a completely accuratemeasure of any particular level of economic activity in the state or in any county or city for any speci  fi c year. For example, businesses that deal only in exempt sales or services do not   fi le 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 inthis report. De fi nition of Terms Taxable Sales. Taxable sales are gross sales less nontaxable sales. Businesses must remit sales tax ontaxable sales. Taxable Purchases. Taxable purchases are taxable goods purchased by businesses for their own use onwhich they did not pay sales tax to suppliers. Also included are purchases of goods to be installed intoreal property by contractors who did not pay sales tax to suppliers. Businesses and contractors must payuse 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 newor used automobiles/trucks. Instead, sales of automobiles and trucks are subject to the Motor VehicleExcise 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. -1-  Consolidated. Taxable sales and taxable purchases from a limited number of permit holders are notaccurately attributable to a city or county and are reported in a consolidated statewide line item at the endof Tables 1, 2, 3, and 4. The consolidated data is excluded from any particular city or county in the fi rstfour 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.The consolidated data includes certain permit holders who have more than one permanent location orsales agent in North Dakota, but fi le a combined return. This primarily includes companies utilizinghome based, direct sales people. In addition, some industries are, by nature, not attributable to cities orcounties because their sales cover large geographical areas. Therefore, the following North AmericanIndustrial Classi fi cation System Codes (NAICS Codes) per the 2002 Manual have been included in theconsolidated statewide line item:   NAICS Codes Business Activity   2121 Coal Mining2211 Electrical Power Generation, Transmission, and Distribution2212 Natural Gas Distribution486 Pipeline Transportation517 Telecommunications Out-of-State. Taxable sales and taxable purchases from permit holders who do not have a permanentlocation 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 allindividual city and county fi gures. However, out-of-state data is included in the industry comparisons inTable 5. Visit our Web Site Get all the latest news from the Of  fi ce of State Tax Commissioner by visiting our web site atwww.nd.gov/tax. Press releases and statistical reports are available in our web site News Center. Variousother forms, publications and information can be found on our web site as well. Be sure to check it out. -2-
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