Includes gross receipts, sales, commissions, and income from trades and businesses, as reported on annual business income tax returns. Business income consists of all payments received for services rendered.

The composition of nonemployer receipts may differ from receipts data published for employer establishments. Nonemployer receipts may include commissions or earnings. In contrast, for employers the sales and receipts items published (for example, in the Economic Census) represents only the value of the goods involved in the transaction.