Includes sales from customers for services rendered, from the use of facilities and from merchandise sold. If tax-exempt, includes dues and assessments from members and affiliates.

Sales do not include carrying or other credit charges; sales and other taxes (including Hawaii's General Excise Tax) collected from customers and forwarded to taxing authorities; gross sales and receipts of departments or concessions operated by other companies; and commissions or receipts from the sale of government lottery tickets.

Excludes sales from civic and social organizations; amusement and recreation parks; theaters; and other recreation or entertainment facilities providing food and beverage services.