TENNESSEE DEPARTMENT OF REVENUE
   SALES AND USE  TAX BY CLASSIFICATION
FISCAL YEAR 1998-99
Page # 17
                          JUNE                JULY - JUNE    
        CLASSIFICATION   PERCENT   PERCENT  
  AMOUNT OF TOTAL AMOUNT OF TOTAL  
RETAIL TRADE          
  BUILDING MATERIALS          
    Lumber and Other Bldg. Materials 16,462,965 4.51% 173,650,146 4.05%  
    Paint, Glass and Wallpaper Stores 346,065 0.09% 3,951,672 0.09%  
    Hardware Stores 2,231,998 0.61% 24,151,975 0.56%  
    Retail Nurseries & Garden Stores 1,487,117 0.41% 9,369,876 0.22%  
    Mobile Home Dealers 1,320,766 0.36% 14,628,909 0.34%  
        SUBTOTAL 21,848,911 5.98% 225,752,578 5.27%  
  GENERAL MERCHANDISE          
    Department Stores 32,468,179 8.89% 391,922,880 9.15%  
    Variety Stores 4,548,048 1.24% 56,058,810 1.31%  
    Miscellaneous General Merchandise 3,589,384 0.98% 46,516,005 1.09%  
        SUBTOTAL 40,605,611 11.11% 494,497,695 11.54%  
  FOOD STORES          
    Grocery Stores 36,950,557 10.11% 436,673,372 10.19%  
    Meat & Fish Markets 112,980 0.03% 1,564,390 0.04%  
    Fruit & Vegetable 313,354 0.09% 2,911,791 0.07%  
    Candy, Nut & Confectionery 78,263 0.02% 1,121,250 0.03%  
    Dairy Products Stores 16,530 0.00% 158,291 0.00%  
    Retail Bakeries 333,223 0.09% 3,512,187 0.08%  
    Miscellaneous Food Stores 595,017 0.16% 8,194,777 0.19%  
        SUBTOTAL 38,399,923 10.51% 454,136,055 10.60%  
  AUTO DEALERS & SERVICE STATIONS          
    Motor Vehicle Dealers, New & Used 36,072,454 9.87% 373,317,144 8.71%  
    Motor Vehicle Dealers, Used Car 6,441,696 1.76% 73,498,445 1.71%  
    Auto & Home Supply Stores               6,185,988 1.69% 64,971,204 1.52%  
    Gasoline Service Stations               3,715,164 1.02% 42,528,528 0.99%  
    Boat Dealers                                367,351 0.10% 2,487,761 0.06%  
    Recreational Vehicle Dealers 103,066 0.03% 1,155,642 0.03%  
    Motorcycle Dealers               181,967 0.05% 1,651,228 0.04%  
    Automotive, N.E.C                2,735,322 0.75% 23,878,249 0.56%  
        SUBTOTAL 55,803,009 15.27% 583,488,201 13.61%  
  APPAREL & ACCESSORY STORES          
    Men's & Boy's Clothing 978,604 0.27% 12,679,664 0.30%  
    Women's Clothing               1,814,617 0.50% 22,035,676 0.51%  
    Women's Accessory & Specialty 597,109 0.16% 7,627,282 0.18%  
    Children's & Infants' Wear Stores 329,368 0.09% 5,550,743 0.13%  
    Family Clothing Stores 4,070,752 1.11% 47,795,541 1.12%  
    Shoe Stores                1,701,263 0.47% 21,323,927 0.50%  
    Miscellaneous Apparel & Accessory 1,394,348 0.38% 19,042,111 0.44%  
        SUBTOTAL 10,886,060 2.98% 136,054,943 3.17%  
  FURNITURE AND HOME FURNISHINGS          
    Furniture Stores 4,795,989 1.31% 53,632,711 1.25%  
    Home Furnishings 2,126,552 0.58% 25,982,708 0.61%  
    Household Appliance Stores 1,042,718 0.29% 14,381,388 0.34%  
    Radio, Television & Musical Instrument 3,999,790 1.09% 54,104,485 1.26%  
        SUBTOTAL 11,965,049 3.27% 148,101,292 3.46%  
  EATING & DRINKING PLACES          
    Eating Places 28,574,452 7.82% 322,015,239 7.51%  
    Drinking Places 962,714 0.26% 11,491,222 0.27%  
        SUBTOTAL 29,537,167 8.08% 333,506,464 7.78%