Nonemployer Record Layout for State File

Note:  The first data field begins in character position one.  Each 
field is separated by comma delimiters (,).  The maximum size of each 
field is shown in MAX SIZE.  In Field Type, "C" represents Character, 
"N" represents Numeric.

          MAX       FIELD               
NAME      SIZE      TYPE        DESCRIPTION 

ST        2         C           FIPS State Code:
        
                                01 Alabama
                                02 Alaska
                                04 Arizona
                                05 Arkansas
                                06 California
                                08 Colorado
                                09 Connecticut
                                10 Delaware
                                11 District of Columbia
                                12 Florida
                                13 Georgia
                                15 Hawaii
                                16 Idaho
                                17 Illinois
                                18 Indiana
                                19 Iowa
                                20 Kansas
                                21 Kentucky
                                22 Louisiana
                                23 Maine
                                24 Maryland
                                25 Massachusetts
                                26 Michigan
                                27 Minnesota
                                28 Mississippi
                                29 Missouri
                                30 Montana
                                31 Nebraska
                                32 Nevada
                                33 New Hampshire
                                34 New Jersey
                                35 New Mexico
                                36 New York
                                37 North Carolina
                                38 North Dakota
                                39 Ohio
                                40 Oklahoma
                                41 Oregon
                                42 Pennsylvania
                                44 Rhode Island
                                45 South Carolina
                                46 South Dakota
                                47 Tennessee
                                48 Texas
                                49 Utah
                                50 Vermont
                                51 Virginia
                                53 Washington
                                54 West Virginia
                                55 Wisconsin
                                56 Wyoming

NAICS     6         C           NAICS Code 
                
                                See North American Industry 
                                Classification System Descriptions 
                                link for NAICS titles and codes.

ESTAB_F   1         C           Establishment Flag

                                " " - Number of establishments shown.
                                "D" - Number of establishments 
                                      withheld to avoid disclosing 
                                      data for individual businesses; 
                                      data are included in broader 
                                      industry totals.
                                "S" - Number of establishments 
                                      withheld to avoid disclosing 
                                      data that do not meet publication 
                                      standards; data are included in 
                                      broader industry totals.

ESTAB     8         N           Total Number of Establishments

RCPTOT_F  1         C           Receipts Flag

                                " " - Receipts data are shown.
                                "D" - Receipts data are withheld to 
                                      avoid disclosing data for 
                                      individual businesses; 
                                      data are included in broader 
                                      industry totals.
                                "S" - Receipts data are withheld to 
                                      avoid disclosing data that do 
                                      not meet publication standards; 
                                      data are included in broader 
                                      industry totals.

RCPTOT    9         N           Total Receipts (in thousands of
                                dollars)