Sales Tax Receipts By NAICS Report

Updated June 2024

To provide a more detailed look into the state’s largest revenue source, sales tax collections are shown by remittances from businesses categorized by North American Industry Classification System (NAICS) sector.

There may be discrepancies between sales tax data presented in these NAICS reports and the Monthly Revenue Watch. Revenue Watch data are based on deposits to the state Treasury, whereas the NAICS report is derived from taxpayer account data. Payment transactions are processed in the state accounting system more rapidly than tax return data can be posted to taxpayer accounts.

Current and prior monthly data by industry are subject to revision. Each month, data for the previous month, as well as for the current month of the prior year, are revised to reflect updates of taxpayer account data. Taxpayers self-assign NAICS codes when they apply for a sales tax permit, and the Comptroller’s office does not routinely audit the codes for accuracy. When taxpayers fail to indicate a NAICS code, their data are indicated as “No Code” until a NAICS code assignment is made by the Comptroller, resulting in revisions of tax revenue subtotals by industry.

Sales Tax Receipts by NAICS Industry

The sales tax receipts by NAICS industry report shows sales tax collections remitted by taxpayers in each of the major NAICS sectors.

Sales Tax Receipts by Retail Subsector

Retail sector collections are divided into subsectors to provide detailed data on the businesses that contribute the highest share of the state’s sales tax collections.