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If a firm sells to both household consumers and businesses, are sales to businesses excluded?

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If a firm sells to both household consumers and businesses, are sales to businesses excluded?

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No. A firm is classified by its major source of receipts by establishment. Firms are instructed to report their total sales for a given month for all retail establishments even if they include some non-retail receipts. For example, if a firm operates an establishment engaged in both retail and wholesale operations, but the majority of sales are from the retail operation, the establishment is classified as retail.

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