2012 Economic Census Covering the Wholesale Trade Sector

Attachment D-1
WH-S(I)

U.S. DEPARTM ENT OF COM M ERCE
Econom ics and Statistics Adm inistration
U.S. Census Bureau

2012 ECONOMIC CENSUS
Wholesale Trade Sector
INFORMATION SHEET
The 2012 Economic Census covering the Wholesale Trade
sector includes establishments primarily engaged in selling or
arranging the purchase or sale of goods, selling goods for
resale, selling capital or durable nonconsumer goods, and
selling raw and intermediate materials and supplies used in
production.

•

If this establishment was closed, sold, or leased to another
company or organization during 2012, complete the report
form for the portion of 2012 that this establishment was
operating.

•

Sales and payroll data should be rounded to the nearest
thousand dollars as illustrated on the report form.

•

If there are any questions or if any communication
regarding this report form is necessary, reference the 11-digit
Census File Number (CFN) shown in the mailing address.

•

Please photocopy this report form for your records and
return the original.

•

Public reporting burden for this collection of information is
estimated to vary from 30 minutes to 3 hours per response,
with an average of 1 hour and 30 minutes per response,
including the time for reviewing instructions, searching
existing data sources, gathering and maintaining the data
needed, and completing and reviewing the collection of
information. Send comments regarding this burden
estimate or any other aspect of this collection of
information, including suggestions for reducing this burden,
to: Paperwork Project 0607-0929, U.S. Census Bureau, 4600
Silver Hill Road, AMSD-3K138, Washington, DC 20233. You
may e-mail comments to Paperwork@census.gov; use
"Paperwork Project 0607-0929" as the subject.

An establishment is generally a single physical location where
business is conducted or where services or industrial
operations are performed. This includes all selling and service
locations and any other facilities, such as warehouses or
administrative offices, that were in operation at any time during
2012. Locations with no employees (such as unmanned
warehouses) are not considered separate establishments.
Report separate data for each establishment.

•

Response to this collection of information is not required
unless it displays a valid approval number from the Office of
Management and Budget (OMB). The eight-digit OMB
number appears in the upper right corner of the report form.

GENERAL INSTRUCTIONS

Answer all sections (A through C) of item 2 even if the mailing
address shown is correct.

Most wholesale establishments exhibit the following
characteristics:
•

•

Wholesalers usually operate from a warehouse or office.
These warehouses and offices are characterized by having
little or no display of merchandise. In addition, neither the
design nor the location of the premises is intended to solicit
walk-in traffic.
Wholesalers do not usually use advertising directed to the
general public. Customers are generally reached initially via
telephone, in-person marketing, or by specialized
advertising.

If an establishment is NOT engaged in this kind of business,
DESCRIBE its business or activity in item 19A and
COMPLETE the report form as accurately as possible.

DEFINITION OF ESTABLISHMENT

•

•

This report form should cover calendar year 2012. If book
figures are not available, estimates are acceptable.
However, if the accounting fiscal year is different from the
calendar year, fiscal year figures will be acceptable for all
items except payroll (calendar year figures for payroll should
be available from your Internal Revenue Service (IRS) Form
941, Employer’s Quarterly Federal Tax Return, or Form 944,
Employer’s Annual Federal Tax Return). Indicate in item 30
the exact dates covered.

INSTRUCTIONS FOR SELECTED ITEMS
2. PHYSICAL LOCATION

3. OPERATIONAL STATUS
Mark (X) the one box that best describes the operational status
of this establishment at the end of 2012.
•

In operation — This establishment was open and actively
conducting business on December 31, 2012.

•

Temporarily or seasonally inactive — Although not
conducting business at the end of 2012, this establishment
will eventually reopen and conduct business under the

If this establishment stopped operating before
January 1, 2012, mark (X) the box to indicate "None" in
item 4, indicate action and date in item 3, and return the
report form.

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Attachment D-1

same EIN. Examples include businesses selling seasonal
merchandise that close during the "off-season" or
establishments that temporarily close for remodeling.
•

•

•

•

Ceased operation — This establishment has gone out of
business or closed and does not plan to reopen. Provide the
month, day, and year that this establishment ceased
operation. Complete all items for the portion of 2012 during
which this establishment was in operation.

Exclude:
•

Sales and other taxes (including Hawaii’s General Excise
Tax) collected directly from customers and paid directly to a
federal, state, or local tax agency.

Sold or leased to another operator — This
establishment was sold or leased to another company or
organization. Provide the month, day, and year that the
change occurred and indicate the name, address and EIN of
the new owner or operator. Complete all items for the
portion of 2012 prior to the change in operator.

•

Receipts from carrying and other credit charges.

•

Nonoperating income from sources such as investments,
rental or sale of real estate, and interest.

•

Commissions received for selling and buying goods (unless
the goods never entered the United States).

Other – This establishment’s operational status at the end of
2012 is not accurately described above. Please specify a
description of this establishment’s operational status in the
space provided.

•

Foreign sale of goods which never entered the United States
or its Foreign Trade Zones.

•

Refunds or allowances for returned merchandise.

•

Transfers (billings) to other establishments in the company,
except those in the firm’s own retail service stations, retail
fuel oil dealers, retail liquefied petroleum (LP) gas dealers
and those made by establishments selling farm products.

•

Sales of petroleum products to another bulk facility.

5. SALES, SHIPMENTS, RECEIPTS, OR REVENUE
A. Report total sales of merchandise and other operating
receipts in thousands of dollars for the calendar year 2012.
Include:
•

•

•

The value of transfers (billings) of farm products to other
establishments in the company.

B. Answer "Yes" if this establishment earned a commission or
brokerage fee for transactions negotiated for others.

Cash and credit sales of merchandise, whether or not
payment was received in 2012.

C. Report the market value of products bought or sold by
others on which this establishment earned a commission or
fee.

Receipts for delivery, installation, maintenance, repair,
alteration, storage, and other services provided in 2012,
whether or not payment was received in 2012.

If actual sales are unavailable from firm records, estimate the
value by dividing actual commissions received by the
average percentage charged for sales activity.

The gross selling value of goods that this establishment sold
or purchased on a commission, brokerage, consignment, or
agency basis for others.

For example, if commissions received totaled $200,000 and
the average commission is estimated as 5 percent, then the
gross selling value is $4,000,000 ($200,000/.05).

•

The actual value of trade-ins taken as partial payment for
other merchandise.

•

Sales to foreign subsidiaries and affiliates and to this
establishment’s Foreign Sales Corporations (FSCs).

•

Receipts from the rental and leasing of merchandise.

E. Answer “Yes” if this is the only establishment of the firm
and continue with item I.

•

Excise taxes (such as those on gasoline, liquor, and
tobacco) which are paid by the manufacturer and included
in the cost of goods purchased.

F. Respond only if this establishment is part of a multiestablishment firm.

•

Liquor and tobacco tax stamps, taxes, and licenses sold.

•

Fees received for the arrangement of the foreign sale of
goods which never entered the United States or its Foreign
Trade Zones.

•

Shipping and handling receipts collected from customers.

•

The value of transfers (billings) to the firm’s own retail
service stations, retail fuel oil dealers, and retail liquified
petroleum (LP) gas dealers.

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D. Report the amount of commissions, brokerage, or agency
fees received for transactions reported in item 5C.

G. E-commerce sales and operating receipts are sales of goods
and services where an order is placed by the buyer, or price
and terms of sale are negotiated over an Internet, Extranet,
Electronic Data Interchange (EDI) network, electronic mail, or
other online system. Payment may or may not be made
online. (This is item I on report form WH-42425.)
7. EMPLOYMENT AND PAYROLL
Definitions are the same as those used on the Internal Revenue
Service (IRS) Forms 941 and 944, and as described in Circular E,
Employer's Tax Guide.
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A. Employment

9. VALUE OF INVENTORIES
Report the total value of inventories owned by this
establishment on December 31, 2012, and December 31, 2011,
regardless of where held. Exclude the value of inventories held
by this establishment but owned by others.

Include:
•

All full- and part-time employees on the payroll during the
pay period including March 12, 2012.

•

Salaried officers and executives of a corporation.

•

Salaried members of a professional service organization or
association (operating under state professional corporation
statutes and filing a federal corporate income tax return).

•

Employees on paid sick leave, paid vacations, and paid
holidays.

A. Answer “Yes” if this establishment had inventories on the
last day of either 2012 or 2011. Answer “No” if the
establishment had no inventories, or had inventories during
either year but not on the last day of the year.

B. Report the value of inventories owned by this
establishment on December 31, 2012, and December 31,
2011:
1. Report the total value of inventories owned by this
establishment for each year. If any part of the inventory
is valued using the Last-in, First-out (LIFO) method,
report the value of inventories before any adjustment for
LIFO reserve.

Exclude:
•

Proprietors or partners of an unincorporated company.

•

Employees of departments or concessions operated by
other companies at this establishment.

•

Full- and part-time leased employees whose payroll was
filed under an employee leasing company’s federal
Employer Identification Number (EIN).

•

Temporary staffing obtained from a staffing service.

2. Report the value of LIFO reserve or allowance applicable
to any amount on line B1 that is valued using the LIFO
method. Establishments that do not use the LIFO method
of inventory valuation should mark (X) the box to
indicate “None.”
3. Report the total value of inventories after any LIFO
adjustment for reserves. This should equal line B1 minus
line B2. Establishments that do not use the LIFO method
of valuation will report the same value on lines B1 and
B3.

B. Payroll before deductions

Include:
•

Wages, salaries, tips, vacation allowances, bonuses,
commissions, and other compensation paid to employees
during 2012 and reported on IRS Forms 941 or 944 as
taxable Medicare Wages and tips (even if not subject to
income or FICA tax).

•

Salaries of officers and executives of a corporation.

•

Salaries of members of a professional service organization
or association (operating under state professional
corporation statutes and filing a federal corporate income tax
return).

•

Employee contributions to qualified pension plans.

•

The spread on stock options that is taxable to employees as
income.

10. INVENTORIES BY VALUATION METHOD
Report the value of inventories reported in item 9, line B1, for
each of the following valuation methods:
A. Last-in, First-out (LIFO), before adjustment
B. First-in, First-out (FIFO)
C. Average cost
D. Standard cost
E. Other valuation method - Specify other method of
valuation (including actual, market, or specific cost) in the
space provided
F. Total of lines 10A through 10B should equal item 9, line
B1.

16. SELECTED EXPENSES

Exclude:

A. Operating Expenses

•

Payments to or withdrawals by proprietors or partners of an
unincorporated company.

Report total operating expenses for 2012.

•

Annuities or supplemental unemployment compensation
benefits, even if income tax was withheld.

•

Include:

Payrolls of departments or concessions operated by other
companies at the establishment.

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•

Total annual payroll reported in item 7.

•

Fringe benefits and supplements to wages and salaries.

•

Liquor and tobacco stamps, taxes, and license fees.
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Attachment D-1

•

Depreciation and amortization charges in 2012, including
depreciation charges on equipment obtained through a
capital or full payout lease, or on equipment rented to others
through an operating lease.

•

Lease and rental payments made in 2012 for equipment
leased under an operating lease.

•

Advertising services and expenses.

•

Freight, delivery, and other transportation costs.

•

Import duties (if paid separately).

•

The cost of purchased services that were resold.

•

Parts and supplies used in repair work or other service type
activities.

• Commissions paid to others.

Exclude:

•

Office supplies, postage, and shipping and packaging
materials and expenses.

•

Expenditures for supplies, equipment, and parts purchased
for the company’s own use.

•

Cost of legal services, data processing, and other contract
work performed by others.

•

Purchases of liquor and tobacco tax stamps.

•

Merchandise to which this establishment never took title.

•

Telephone and other purchased communications services.
•

•

Other expenses such as insurance, storage, repairs, theft,
and damage losses.

Sales and other taxes collected directly from customers and
paid directly to a federal, state, or local agency.

Exclude:

19A. KIND OF BUSINESS

•

Purchase of goods for resale.

•

Income taxes.

•

Sales and other taxes collected directly from customers and
paid directly to a federal, state, or local tax agency.

Choose the one kind of business that best describes this
establishment in 2012. If none of the provided selections seem
appropriate, mark (X) the box next to "Other kind of business"
and provide a specific description of the primary business
activity.

•

Interest expenses, bad debt, and impairment costs.

19B. TYPE OF OPERATION

•

Payments to or withdrawals by proprietors and partners of
an unincorporated firm.

Mark (X) only one principal type of operation for this
establishment.

•

Lease payments for merchandise obtained through capital,
finance, or full payout leases.

Merchant wholesaler — A company or establishment engaged
in buying merchandise on its own account produced by other
firms and selling them using the wholesale method.

B. Purchase of merchandise for resale
Report the total cost of all merchandise purchased for resale
(net of returns, allowances, and trade and cash discounts, but
including amounts allowed for trade-ins) to which this
establishment took title in 2012 whether or not payment was
made in 2012. If possible, exclude purchases of containers,
wrapping, packaging and selling supplies
Include:
•

Merchandise to which this establishment took title in 2012,
whether or not payment was made in 2012.

•

Raw and finished goods.

•

Cash and credit purchases.

•

Merchandise in transit to this establishment or to a
customer to which this establishment has taken title.

•

•

Importer — Purchasing and selling foreign-made
merchandise that does not bear the importer’s own brand
name for delivery in the United States.

•

Exporter — Purchasing goods in the United States from
unrelated firms and selling them for delivery outside the
United States, excluding grain elevators.

•

Farm products assembler — Report forms WH-42413, 42415,
42419, 42421, and 42429 only –- A firm or establishment,
except a grain elevator, purchasing farm products directly
from farmers.

•

Country grain elevator — Report forms WH-42421 and 42429
only — Grain elevator receiving grain directly from farmers.

•

Terminal grain elevator — Report forms WH-42421 and
42429 only – Grain elevator receiving grain from sources
other than directly from farmers.

•

Merchant wholesale distributor or jobber — Buying
merchandise from unrelated domestic manufacturers and
selling the goods to customers in the United States.

Amounts allowed for trade-ins.
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•

Own-brand importer and marketer — A company or
establishment that deals primarily or exclusively in the
parent company’s own branded products manufactured
outside the United States. The products are either imported
into the United States and then sold or they are sold and
then drop-shipped directly from a foreign location to the
customer in the United States.
Note: When the products are drop-shipped from a foreign
location, the customer will have already taken title to the
goods before they enter the United States.

2. Export Sales —
Include sales to buyers in foreign countries or to Foreign
Sales Corporations (FSCs).
Exclude sales to establishments in United States
possessions that are not FSCs.
3. Retailers for resale —
Include sales to all types of retailers (that is, retail chain
organizations, independent stores, or department stores)
that normally buy for resale to household consumers.

Manufacturers’ sales branch or office — Establishments owned
by firms or corporately affiliated with a manufacturer primarily
engaged in selling goods mined or manufactured by the parent
in the United States or its Foreign Trade Zones.

4. Wholesalers/distributors for resale —

Agent, broker, or commission merchant — A company or
establishment primarily engaged in buying and selling
merchandise on a commission, brokerage, or agency basis for
others, rather than dealing primarily on its own account.

5. Repair shops for use in repair work —

•

Manufacturers’ representative or agent — Selling
merchandise on a commission basis for a limited number of
manufacturers on a continuing agency basis.

•

Auction company — Selling merchandise for the account of
others at wholesale from a permanent location by the
auction method.

•

•

•

Broker, representing buyers and sellers — Buying and
selling merchandise on a brokerage basis for others in the
United States market, but not receiving goods on
consignment.
Commission merchant — Receiving goods on consignment
and selling them on a commission basis in the United States
market.
Import agent — Representing, on an agency basis, domestic
firms selling foreign merchandise for delivery inside the
United States or its possessions and collecting a
commission for the sale of goods.

In addition to sales to merchant wholesalers, include sales
that were made through agents, brokers, and commission
merchants.

Include sales to all types of repair facilities.
6. Manufacturing and mining industrial users for use as input
goods in production —
Include sales to mines and manufacturers located in the
United States or Puerto Rico.
7. Restaurants, hotels, food services, and contract feeding —
Include sales to caterers, contract feeders, and all eating and
drinking establishments.
8. Businesses for end use in their own operation, not for resale
or production —
Include sales to laboratories, institutions, public utilities,
service businesses, and other such users that are buying for
business use rather than for resale.
9. Building contractors, heavy construction, and special trade
contractors —
Include only sales for construction purposes.

•

Export agent — Representing on an agency basis, domestic
firms selling United States merchandise for delivery outside
the United States or its possessions and collecting a
commission for the sale of goods.

Electronic market — Business-to-business marketplace that
facilitates the sale of goods via the Internet or other electronic
means, and operates on a commission or fee basis.

10. Farmers for use in farm production —
Include only sales of products for use in agricultural
production.
11. Governmental bodies (federal, state, and local) —
Include sales to the federal government (including military
post exchanges, General Services Administration, U.S.
Postal Service, Tennessee Valley Authority, and other
agencies), state, and local governments.

Other broker or agent such as real estate, mortgage, or loan.
Please specify type in space provided.
20. CLASS OF CUSTOMER
D. Report percentage of sales and receipts as reported in item
5A to each customer class.
1. Household consumers and individuals —
Include sales to:
•

Those buying for personal consumption.

•

Employees buying for personal consumption.

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12. Other — Specify — Report the sales not elsewhere
classified and describe the customer.
22. DETAIL OF SALES, SHIPMENTS, RECEIPTS, OR
REVENUE
•

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Report either in thousands of dollars or as a whole percent
of total sales as illustrated on the report form. It is not
necessary to report in both dollars and percentages.
Percentages are preferable.
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Attachment D-1

Goods Purchased from Farmers
•
•

•

•

•

Estimates are acceptable, but please do not combine
data for two or more lines.
If this establishment sold merchandise not covered in the
prelisted categories, report the sales of such merchandise on
the "Miscellaneous commodities" line and specify principal
lines with their estimated sales or percent of sales.
Receipts for construction, delivery, installation, and service
contracts should be reported on the appropriate
nonmerchandise line at the end of the listing. Do not
include such receipts with the commodity sales.
Parts installed in repair work should be reported on the line:
"Service receipts and labor charges, including installed
parts." If detail lines "labor charges for repair work" and
"parts installed in repair work" are provided, report them
separately. If this establishment’s books do not provide this
level of detail, please estimate.
The sum of commodity lines reported should equal 100
percent (or amount reported in item 5A if the lines are
reported in dollars).

26. SPECIAL INQUIRIES
Employment by Primary Function

Report forms WH-42409, 42413, 42415, 42419, 42421, and 42429
only.
Include purchases directly from farmers, but do not include
purchases from farm cooperatives.
Storage Capacity
Report form WH-42425 only.
Report the total shell or water capacity of this establishment’s
operational storage facilities.
Include:
•

Relay or lock-up points with bulk plants of which they are
part.

•

Tanks operated by this firm, but located elsewhere unless
they are reported on another establishment’s report.

•

Caves or mines used to store petroleum products.

•

Tanks or capacity located at this facility that this
establishment rents or leases.

•

Tanks leased and operated by this establishment

Exclude:

Indicate the number of Employees, as reported in item 7A, by
the employee’s primary function.

•

Tanks located at this establishment’s gasoline service
stations and home heating oil dealers.

(1) Selling — Include employees engaged in sales activities,
traveling salespeople, truck salespeople, and selling
employees working out of their homes.

•

Capacity of pipelines, tank trucks, tankers, barges, and
railroad cars.

•

Capacity of tanks that are no longer usable.

•

Capacity at establishments not operated by the firm that the
firm is renting or leasing to store the establishment’s
products.

(2) Sales support — Include employees:
•

Engaged in sales support activities such as office and
clerical, warehouse, customer service, maintenance, and
delivery.

•

Engaged in sorting, grading, or packaging activities in
conjunction with sales operations.

•

Who provide services to this establishment such as
janitorial or repair.

(3) Supporting functions of other establishments in the
company such as headquarters employees, regional or
district managers who control more than just this
establishment, corporate accountants, researchers, and
central warehouse employees.
(4) Packaging — Report the number of employees engaged in
packaging.
(5) Production — Report the number of employees engaged in
production work.
(6) ‘Knockdown’ assembly — Report the number of employees
engaged in ‘knockdown’ assembly.
(7) Other — Specify — Report the number of employees not
elsewhere classified including employees engaged in
mining, agricultural, construction, or other activities.

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