{"meta":{"source":"IRS, Statistics of Income Division, Sole Proprietorship Returns 2023, March 2026","source_urls":["https://www.irs.gov/statistics/soi-tax-stats-nonfarm-sole-proprietorship-statistics","https://www.irs.gov/pub/irs-soi/23sp01br.xls","https://www.irs.gov/pub/irs-soi/23sp02is.xls","https://www.irs.gov/statistics/soi-tax-stats-corporation-complete-report","https://www.irs.gov/pub/irs-soi/22co61ccr.xlsx","https://www.irs.gov/statistics/soi-tax-stats-partnership-statistics-by-sector-or-industry","https://www.irs.gov/pub/irs-soi/23pa01.xlsx"],"tax_year":2023,"entity":"nonfarm sole proprietorships (Schedule C)","retrieved_on":"2026-09-28","shares":"cost line / business receipts, computed by InterObservers from the IRS totals (industry aggregate, not a typical business)","flags":{"*":"Estimate should be used with caution because of the small number of sample returns on which it is based.","**":"Data combined to prevent disclosure of taxpayer information."},"caveat":"Salaries paid to owners are neither deducted as wages paid on Schedule C nor included as wages received on Form 1040, U.S. Individual Income Tax Return.","caveat_url":"https://www.irs.gov/pub/irs-soi/soi-a-insp-id2502.pdf"},"industries":[{"id":"all-nonfarm-industries","label":"All nonfarm industries","level":"all","sector":null,"cogs_share":0.2714214280242355,"payroll_share":0.0848266369128346,"rent_share":0.03310422918503591,"flags":{},"tax_year":2023},{"id":"agriculture-forestry-hunting-and-fishing","label":"Agriculture, forestry, hunting, and fishing","level":"sector","sector":"11","cogs_share":0.35848396695442486,"payroll_share":0.0750876153630476,"rent_share":0.020226979068151157,"flags":{},"tax_year":2023},{"id":"animal-production","label":"Animal production (including breeding of cats and dogs)","level":"industry","sector":"11","cogs_share":0.20532550206087533,"payroll_share":0.045734803365208423,"rent_share":0.02306598191466862,"flags":{},"tax_year":2023},{"id":"forestry-and-logging","label":"Forestry and logging (including forest nurseries, timber tracts)","level":"industry","sector":"11","cogs_share":0.3521290995588081,"payroll_share":0.0910846412539972,"rent_share":0.015927779712746136,"flags":{},"tax_year":2023},{"id":"fishing-hunting-and-trapping","label":"Fishing, hunting, and trapping","level":"industry","sector":"11","cogs_share":0.16697296547081625,"payroll_share":0.02578508484622146,"rent_share":0.03824432788476818,"flags":{},"tax_year":2023},{"id":"support-activities-for-agriculture-and-forestry","label":"Support activities for agriculture and forestry","level":"industry","sector":"11","cogs_share":0.4220646195323457,"payroll_share":0.08016815428728405,"rent_share":0.018753492708151187,"flags":{},"tax_year":2023},{"id":"mining","label":"Mining","level":"sector","sector":"21","cogs_share":0.2603582378274613,"payroll_share":0.08105160177924756,"rent_share":0.011771700089168101,"flags":{},"tax_year":2023},{"id":"oil-and-gas-extraction","label":"Oil and gas extraction","level":"industry","sector":"21","cogs_share":0.2786791424807153,"payroll_share":0.057490393340799466,"rent_share":0.012049387976026503,"flags":{},"tax_year":2023},{"id":"other-mining","label":"Other mining","level":"industry","sector":"21","cogs_share":0.4025057158254226,"payroll_share":0.13599678574503432,"rent_share":0.010360232523285811,"flags":{},"tax_year":2023},{"id":"support-activities-for-mining","label":"Support activities for mining","level":"industry","sector":"21","cogs_share":0.1977248895838709,"payroll_share":0.10903478184442524,"rent_share":0.01161102502170252,"flags":{},"tax_year":2023},{"id":"utilities","label":"Utilities","level":"sector","sector":"22","cogs_share":0.18355935471431326,"payroll_share":0.10597135634252415,"rent_share":0.03208700216380658,"flags":{},"tax_year":2023},{"id":"construction","label":"Construction","level":"sector","sector":"23","cogs_share":0.3572681589410169,"payroll_share":0.11031768791981172,"rent_share":0.014705472452537987,"flags":{},"tax_year":2023},{"id":"construction-of-buildings","label":"Construction of buildings","level":"industry","sector":"23","cogs_share":0.4499404907251344,"payroll_share":0.10497404482620899,"rent_share":0.012017243490005755,"flags":{},"tax_year":2023},{"id":"heavy-and-civil-engineering-construction","label":"Heavy and civil engineering construction","level":"industry","sector":"23","cogs_share":0.46180991194671944,"payroll_share":0.15593421265334714,"rent_share":0.01647106179296357,"flags":{},"tax_year":2023},{"id":"specialty-trade-contractors","label":"Specialty trade contractors","level":"industry","sector":"23","cogs_share":0.31190899508096376,"payroll_share":0.11075789413185018,"rent_share":0.015819152123776298,"flags":{},"tax_year":2023},{"id":"manufacturing","label":"Manufacturing","level":"sector","sector":"31-33","cogs_share":0.45503518978365115,"payroll_share":0.13240380607680505,"rent_share":0.04286524823678435,"flags":{},"tax_year":2023},{"id":"food-manufacturing","label":"Food manufacturing","level":"industry","sector":"31-33","cogs_share":0.5248640792550424,"payroll_share":0.12695587274296147,"rent_share":0.05429919933825762,"flags":{},"tax_year":2023},{"id":"textile-and-textile-product-mills","label":"Textile and textile product mills","level":"industry","sector":"31-33","cogs_share":0.30720098222908726,"payroll_share":null,"rent_share":0.06005642333342473,"flags":{"payroll":"**","rent":"*"},"tax_year":2023},{"id":"apparel","label":"Apparel","level":"industry","sector":"31-33","cogs_share":0.36052975178030755,"payroll_share":0.3206550967259279,"rent_share":0.0992631749818264,"flags":{"payroll":"**","rent":"**"},"tax_year":2023},{"id":"leather-and-allied-products","label":"Leather and allied products","level":"industry","sector":"31-33","cogs_share":0.4148229290884384,"payroll_share":null,"rent_share":null,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"wood-products","label":"Wood products","level":"industry","sector":"31-33","cogs_share":0.5227766649427841,"payroll_share":0.13634532038721803,"rent_share":0.016674557678440057,"flags":{},"tax_year":2023},{"id":"paper-products","label":"Paper products","level":"industry","sector":"31-33","cogs_share":0.5535378716457763,"payroll_share":0.08723987168373964,"rent_share":0.06339253513195442,"flags":{"cogs":"*","payroll":"*","rent":"*"},"tax_year":2023},{"id":"printing-and-related-support-activities","label":"Printing and related support activities","level":"industry","sector":"31-33","cogs_share":0.3837836245603341,"payroll_share":0.09730751034428448,"rent_share":0.06194487576939655,"flags":{},"tax_year":2023},{"id":"petroleum-and-coal-products","label":"Petroleum and coal products","level":"industry","sector":"31-33","cogs_share":0.25357211439300725,"payroll_share":null,"rent_share":null,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"chemical-manufacturing","label":"Chemical manufacturing","level":"industry","sector":"31-33","cogs_share":0.4523449390802224,"payroll_share":0.11000745970256506,"rent_share":0.038642408493582865,"flags":{"payroll":"**","rent":"**"},"tax_year":2023},{"id":"plastic-and-rubber-products","label":"Plastic and rubber products","level":"industry","sector":"31-33","cogs_share":0.5400354192731025,"payroll_share":0.3090947516412776,"rent_share":0.0575003757788228,"flags":{},"tax_year":2023},{"id":"nonmetallic-mineral-products","label":"Nonmetallic mineral products","level":"industry","sector":"31-33","cogs_share":0.36627677237303446,"payroll_share":0.12693514326622812,"rent_share":0.050498621427261685,"flags":{},"tax_year":2023},{"id":"primary-metal-industries","label":"Primary metal industries","level":"industry","sector":"31-33","cogs_share":0.6031464364984337,"payroll_share":0.1115336796193725,"rent_share":0.007557420025440251,"flags":{"rent":"*"},"tax_year":2023},{"id":"fabricated-metal-products","label":"Fabricated metal products","level":"industry","sector":"31-33","cogs_share":0.4120448325093192,"payroll_share":0.15291073748066633,"rent_share":0.043066700066188374,"flags":{},"tax_year":2023},{"id":"machinery","label":"Machinery","level":"industry","sector":"31-33","cogs_share":0.25458437079983715,"payroll_share":0.0844293543865465,"rent_share":0.0644554967407637,"flags":{},"tax_year":2023},{"id":"computer-and-electronic-products","label":"Computer and electronic products","level":"industry","sector":"31-33","cogs_share":0.5113416274150713,"payroll_share":0.13202997763165897,"rent_share":0.0518891449346858,"flags":{"rent":"*"},"tax_year":2023},{"id":"electrical-equipment-appliances-and-components","label":"Electrical equipment, appliances, and components","level":"industry","sector":"31-33","cogs_share":0.4158153205996938,"payroll_share":0.13265742392020488,"rent_share":0.0317077837032462,"flags":{"rent":"*"},"tax_year":2023},{"id":"transportation-equipment","label":"Transportation equipment","level":"industry","sector":"31-33","cogs_share":0.4147729552743202,"payroll_share":0.06510054303324249,"rent_share":0.014475463725661384,"flags":{},"tax_year":2023},{"id":"furniture-and-related-products","label":"Furniture and related products","level":"industry","sector":"31-33","cogs_share":0.3701762769672705,"payroll_share":0.11611961329455035,"rent_share":0.04918817645455158,"flags":{"rent":"*"},"tax_year":2023},{"id":"miscellaneous-manufacturing","label":"Miscellaneous manufacturing","level":"industry","sector":"31-33","cogs_share":0.5111799075246757,"payroll_share":0.14962778661914658,"rent_share":0.027232708616075494,"flags":{},"tax_year":2023},{"id":"wholesale-trade","label":"Wholesale trade (merchant wholesalers)","level":"sector","sector":"42","cogs_share":0.6235369319481167,"payroll_share":0.0414189950563534,"rent_share":0.01874785540955854,"flags":{},"tax_year":2023},{"id":"durable-goods-including-machinery-woods-metals-etc","label":"Durable goods, including machinery, woods, metals, etc.","level":"industry","sector":"42","cogs_share":0.6097603774648541,"payroll_share":0.041518239138034874,"rent_share":0.021915374656182367,"flags":{},"tax_year":2023},{"id":"nondurable-goods-including-food-fiber-chemicals-etc","label":"Nondurable goods, including food, fiber, chemicals, etc.","level":"industry","sector":"42","cogs_share":0.6761722515668611,"payroll_share":0.049317202194894855,"rent_share":0.018684883295392883,"flags":{},"tax_year":2023},{"id":"wholesale-electronic-markets-and-agents-and-brokers","label":"Wholesale electronic markets and agents and brokers","level":"industry","sector":"42","cogs_share":0.5342214694141328,"payroll_share":0.02181394910291053,"rent_share":0.009833154880682789,"flags":{},"tax_year":2023},{"id":"retail-trade","label":"Retail trade","level":"sector","sector":"44-45","cogs_share":0.5935944578584272,"payroll_share":0.06585530466581241,"rent_share":0.03485891946580289,"flags":{},"tax_year":2023},{"id":"motor-vehicle-and-parts-dealers","label":"Motor vehicle and parts dealers","level":"industry","sector":"44-45","cogs_share":0.741392310479744,"payroll_share":0.047279042650177974,"rent_share":0.0236462204494334,"flags":{},"tax_year":2023},{"id":"building-material-and-garden-equipment-and-supplies-dealers","label":"Building material and garden equipment and supplies dealers","level":"industry","sector":"44-45","cogs_share":0.6090840889551002,"payroll_share":0.0804975105653164,"rent_share":0.018393513903599674,"flags":{},"tax_year":2023},{"id":"food-and-beverage-stores","label":"Food and beverage stores","level":"industry","sector":"44-45","cogs_share":0.5991053631637987,"payroll_share":0.09963541731674821,"rent_share":0.0352040084410574,"flags":{},"tax_year":2023},{"id":"furniture-and-home-furnishing-retailers","label":"Furniture and home furnishing retailers","level":"industry","sector":"44-45","cogs_share":0.5920299669225303,"payroll_share":0.09380755535546187,"rent_share":0.07850852795957777,"flags":{},"tax_year":2023},{"id":"electronic-and-appliance-retailers","label":"Electronic and appliance retailers (including computers)","level":"industry","sector":"44-45","cogs_share":0.5171159949724661,"payroll_share":0.07265924291609022,"rent_share":0.056904118177187414,"flags":{"rent":"*"},"tax_year":2023},{"id":"general-merchandise-retailers","label":"General merchandise retailers","level":"industry","sector":"44-45","cogs_share":0.4875536055848109,"payroll_share":0.025609589338248015,"rent_share":0.01770364081388778,"flags":{},"tax_year":2023},{"id":"health-and-personal-care-retailers","label":"Health and personal care retailers","level":"industry","sector":"44-45","cogs_share":0.5065731702673446,"payroll_share":0.06263030941662567,"rent_share":0.04104498924109505,"flags":{},"tax_year":2023},{"id":"gasoline-stations","label":"Gasoline stations","level":"industry","sector":"44-45","cogs_share":0.812130867621377,"payroll_share":0.049020624451137806,"rent_share":0.01216084340760297,"flags":{},"tax_year":2023},{"id":"clothing-and-accessories-retailers","label":"Clothing and accessories retailers","level":"industry","sector":"44-45","cogs_share":0.46838602676468666,"payroll_share":0.05903304965212581,"rent_share":0.07312007723692536,"flags":{},"tax_year":2023},{"id":"sporting-goods-hobby-book-and-music-retailers","label":"Sporting goods, hobby, book, and music retailers","level":"industry","sector":"44-45","cogs_share":0.5186245349868134,"payroll_share":0.08178170966215995,"rent_share":0.040607628454884755,"flags":{},"tax_year":2023},{"id":"miscellaneous-store-retailers","label":"Miscellaneous store retailers","level":"industry","sector":"44-45","cogs_share":0.46569531144291704,"payroll_share":0.06897721607247559,"rent_share":0.04456802448684052,"flags":{},"tax_year":2023},{"id":"transportation-and-warehousing","label":"Transportation and warehousing","level":"sector","sector":"48-49","cogs_share":0.08052349785606408,"payroll_share":0.04196346331458963,"rent_share":0.03657877271160545,"flags":{},"tax_year":2023},{"id":"air-and-rail-transportation","label":"Air and rail transportation","level":"industry","sector":"48-49","cogs_share":0.2367892775186196,"payroll_share":0.08082380039873797,"rent_share":0.02340897310991963,"flags":{},"tax_year":2023},{"id":"water-transportation","label":"Water transportation","level":"industry","sector":"48-49","cogs_share":0.4372588387372331,"payroll_share":0.14542883629427458,"rent_share":0.019979679762110847,"flags":{},"tax_year":2023},{"id":"truck-transportation","label":"Truck transportation","level":"industry","sector":"48-49","cogs_share":0.09285944855873343,"payroll_share":0.05188319406039381,"rent_share":0.03275369911612491,"flags":{},"tax_year":2023},{"id":"taxi-limousine-service-and-ridesharing-service","label":"Taxi, limousine service, and ridesharing service","level":"industry","sector":"48-49","cogs_share":0.008809686139655796,"payroll_share":0.004568162094046752,"rent_share":0.05004697668755738,"flags":{},"tax_year":2023},{"id":"other-transit-and-ground-transportation","label":"Other transit and ground transportation","level":"industry","sector":"48-49","cogs_share":0.0867320359509646,"payroll_share":0.06365385397953754,"rent_share":0.04169254111596452,"flags":{"cogs":"**","payroll":"**","rent":"**"},"tax_year":2023},{"id":"pipeline-transportation","label":"Pipeline transportation","level":"industry","sector":"48-49","cogs_share":null,"payroll_share":null,"rent_share":null,"flags":{"cogs":"*","payroll":"*","rent":"*"},"tax_year":2023},{"id":"scenic-and-sightseeing-transportation","label":"Scenic and sightseeing transportation","level":"industry","sector":"48-49","cogs_share":0.39442354260219264,"payroll_share":0.1571582548791835,"rent_share":0.05081459391669701,"flags":{},"tax_year":2023},{"id":"support-activities-for-transportation","label":"Support activities for transportation (including motor vehicle towing)","level":"industry","sector":"48-49","cogs_share":0.2503327355902681,"payroll_share":0.07992083620942,"rent_share":0.025888855106582925,"flags":{},"tax_year":2023},{"id":"couriers-and-messengers","label":"Couriers and messengers","level":"industry","sector":"48-49","cogs_share":0.03155619065961964,"payroll_share":0.024304084409281435,"rent_share":0.027706938513057545,"flags":{},"tax_year":2023},{"id":"warehousing-and-storage-facilities","label":"Warehousing and storage facilities","level":"industry","sector":"48-49","cogs_share":0.21433862877032323,"payroll_share":0.09787437994993066,"rent_share":0.14226577695879983,"flags":{},"tax_year":2023},{"id":"information","label":"Information","level":"sector","sector":"51","cogs_share":0.14259790260255195,"payroll_share":0.06118418950901797,"rent_share":0.03249220730051601,"flags":{},"tax_year":2023},{"id":"motion-picture-and-sound-recording","label":"Motion picture and sound recording","level":"industry","sector":"51","cogs_share":0.06840029264042728,"payroll_share":0.052388729291986146,"rent_share":0.04255734702370118,"flags":{},"tax_year":2023},{"id":"publishing-industries","label":"Publishing industries","level":"industry","sector":"51","cogs_share":0.23730429870967354,"payroll_share":0.1209215074192604,"rent_share":0.04232889620371006,"flags":{},"tax_year":2023},{"id":"broadcasting-and-content-providers-and-telecommunications","label":"Broadcasting and content providers and telecommunications","level":"industry","sector":"51","cogs_share":0.18859272741499258,"payroll_share":0.07879954239896889,"rent_share":0.03019584875888794,"flags":{"payroll":"**"},"tax_year":2023},{"id":"data-processing-hosting-and-related-services","label":"Data processing, hosting, and related services","level":"industry","sector":"51","cogs_share":0.06254132878571678,"payroll_share":null,"rent_share":0.018774231719625518,"flags":{"payroll":"**"},"tax_year":2023},{"id":"web-search-portals","label":"Web search portals","level":"industry","sector":"51","cogs_share":0.24523528024135588,"payroll_share":0.045050689705466475,"rent_share":0.00977072973760099,"flags":{"rent":"*"},"tax_year":2023},{"id":"finance-and-insurance","label":"Finance and insurance","level":"sector","sector":"52","cogs_share":0.33976723893728594,"payroll_share":0.04476585788582694,"rent_share":0.01685305331875397,"flags":{},"tax_year":2023},{"id":"credit-intermediation-and-related-activities","label":"Credit intermediation and related activities","level":"industry","sector":"52","cogs_share":0.19574880320491075,"payroll_share":0.048192000835723024,"rent_share":0.02261294570874454,"flags":{},"tax_year":2023},{"id":"securities-commodity-contracts-and-other-financial-investments","label":"Securities, commodity contracts, and other financial investments","level":"industry","sector":"52","cogs_share":0.5194488442075259,"payroll_share":0.032324458305099724,"rent_share":0.009948476298693746,"flags":{},"tax_year":2023},{"id":"investment-banking-and-securities-intermediation","label":"Investment banking and securities intermediation","level":"industry","sector":"52","cogs_share":0.3410492203729801,"payroll_share":0.02978893454951093,"rent_share":0.017472329987937484,"flags":{"payroll":"**","rent":"*"},"tax_year":2023},{"id":"commodity-contracts-intermediation","label":"Commodity contracts intermediation","level":"industry","sector":"52","cogs_share":0.5484597518802165,"payroll_share":null,"rent_share":0.00959609190120284,"flags":{"payroll":"**","rent":"*"},"tax_year":2023},{"id":"securities-and-commodity-exchanges","label":"Securities and commodity exchanges","level":"industry","sector":"52","cogs_share":0.7717013879078234,"payroll_share":0.008820170982287327,"rent_share":0.003743934189940051,"flags":{"rent":"*"},"tax_year":2023},{"id":"other-financial-investment-activities","label":"Other financial investment activities (investment advice)","level":"industry","sector":"52","cogs_share":0.5069656032093862,"payroll_share":0.03465186770375407,"rent_share":0.010111169628766896,"flags":{},"tax_year":2023},{"id":"insurance-agents-brokers-and-related-activities","label":"Insurance agents, brokers, and related activities","level":"industry","sector":"52","cogs_share":0.03170156408012291,"payroll_share":0.06709015820702934,"rent_share":0.02884450252523649,"flags":{},"tax_year":2023},{"id":"insurance-agencies-and-brokerages","label":"Insurance agencies and brokerages","level":"industry","sector":"52","cogs_share":0.025344604669609926,"payroll_share":0.07509888781682303,"rent_share":0.031041396253005078,"flags":{},"tax_year":2023},{"id":"other-insurance-related-activities-and-other-financial-vehicles","label":"Other insurance related activities and other financial vehicles","level":"industry","sector":"52","cogs_share":0.05578150629840791,"payroll_share":0.036753638176527784,"rent_share":0.020522903472951118,"flags":{},"tax_year":2023},{"id":"funds-trusts-and-other-financial-vehicles","label":"Funds, trusts, and other financial vehicles","level":"industry","sector":"52","cogs_share":0.0027215466082038137,"payroll_share":0.007790083536361169,"rent_share":0.004862359154808581,"flags":{"cogs":"*","payroll":"*","rent":"*"},"tax_year":2023},{"id":"real-estate-and-rental-and-leasing","label":"Real estate and rental and leasing","level":"sector","sector":"53","cogs_share":0.18506489614086735,"payroll_share":0.04497858785129376,"rent_share":0.023415402802853296,"flags":{},"tax_year":2023},{"id":"real-estate","label":"Real estate","level":"industry","sector":"53","cogs_share":0.17584612732951244,"payroll_share":0.0438090011519141,"rent_share":0.02105381332400438,"flags":{},"tax_year":2023},{"id":"lessors-of-real-estate","label":"Lessors of real estate (including miniwarehouses and self storage)","level":"industry","sector":"53","cogs_share":0.13140560536650006,"payroll_share":0.044681467017779315,"rent_share":0.04579847845801143,"flags":{},"tax_year":2023},{"id":"offices-of-real-estate-agents-brokers-property-managers-and-appraisers","label":"Offices of real estate agents, brokers, property managers, and appraisers","level":"industry","sector":"53","cogs_share":0.09006380039862949,"payroll_share":0.037079684305531754,"rent_share":0.021610787565807157,"flags":{},"tax_year":2023},{"id":"other-activities-related-to-real-estate","label":"Other activities related to real estate","level":"industry","sector":"53","cogs_share":0.3808640819116667,"payroll_share":0.059142221250866635,"rent_share":0.015516086016639489,"flags":{},"tax_year":2023},{"id":"rental-and-leasing-services","label":"Rental and leasing services","level":"industry","sector":"53","cogs_share":0.2876092143083976,"payroll_share":0.05895299475879889,"rent_share":0.05056395161049543,"flags":{},"tax_year":2023},{"id":"automotive-equipment-rental-and-leasing","label":"Automotive equipment rental and leasing","level":"industry","sector":"53","cogs_share":0.27255462427061894,"payroll_share":0.03333322579465705,"rent_share":0.030707669013160584,"flags":{},"tax_year":2023},{"id":"consumer-electronics-and-appliances-rental","label":"Consumer electronics and appliances rental","level":"industry","sector":"53","cogs_share":0.24224643225231263,"payroll_share":0.08948296902366695,"rent_share":0.010957743450962043,"flags":{"cogs":"*","payroll":"*","rent":"*"},"tax_year":2023},{"id":"formal-wear-and-costume-rental","label":"Formal wear and costume rental","level":"industry","sector":"53","cogs_share":null,"payroll_share":null,"rent_share":null,"flags":{},"tax_year":2023},{"id":"video-tape-and-disc-rental","label":"Video tape and disc rental","level":"industry","sector":"53","cogs_share":null,"payroll_share":null,"rent_share":null,"flags":{"cogs":"**","payroll":"**","rent":"**"},"tax_year":2023},{"id":"home-health-equipment-rental","label":"Home health equipment rental","level":"industry","sector":"53","cogs_share":0.1133067355080967,"payroll_share":0.35822576859892047,"rent_share":0.07096925604318235,"flags":{"cogs":"**","payroll":"**","rent":"**"},"tax_year":2023},{"id":"recreational-goods-rental","label":"Recreational goods rental","level":"industry","sector":"53","cogs_share":0.12201359251715857,"payroll_share":null,"rent_share":0.21603849853783283,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"all-other-consumer-goods-rental","label":"All other consumer goods rental","level":"industry","sector":"53","cogs_share":0.18809417560644734,"payroll_share":0.07513342734234153,"rent_share":0.07772968245185014,"flags":{"payroll":"**"},"tax_year":2023},{"id":"general-rental-centers-and-other-consumer-goods-rental","label":"General rental centers and other consumer goods rental","level":"industry","sector":"53","cogs_share":0.35217068636971405,"payroll_share":null,"rent_share":0.07497509993123765,"flags":{"payroll":"**","rent":"*"},"tax_year":2023},{"id":"commercial-and-industrial-machinery-and-equipment-rental-and-leasing","label":"Commercial and industrial machinery and equipment rental and leasing","level":"industry","sector":"53","cogs_share":0.32189491841627665,"payroll_share":0.08873821628439549,"rent_share":0.028460495575345707,"flags":{},"tax_year":2023},{"id":"lessors-of-nonfinancial-intangible-assets","label":"Lessors of nonfinancial intangible assets (except copyrighted works)","level":"industry","sector":"53","cogs_share":0.27750976060046606,"payroll_share":0.0050785387851457284,"rent_share":0.000012106171120728792,"flags":{"cogs":"*","payroll":"*","rent":"*"},"tax_year":2023},{"id":"professional-scientific-and-technical-services","label":"Professional, scientific, and technical services","level":"sector","sector":"54","cogs_share":0.12497941323716572,"payroll_share":0.07964632142267922,"rent_share":0.025563645095034882,"flags":{},"tax_year":2023},{"id":"legal-services","label":"Legal services","level":"industry","sector":"54","cogs_share":0.08849165095109747,"payroll_share":0.10401126034045745,"rent_share":0.0375216221604122,"flags":{},"tax_year":2023},{"id":"offices-of-certified-public-accountants","label":"Offices of certified public accountants","level":"industry","sector":"54","cogs_share":0.004768490606152427,"payroll_share":0.16712556323744615,"rent_share":0.03201625672889532,"flags":{},"tax_year":2023},{"id":"other-accounting-services","label":"Other accounting services","level":"industry","sector":"54","cogs_share":0.04486794419251085,"payroll_share":0.07118361453826312,"rent_share":0.034844533486005295,"flags":{},"tax_year":2023},{"id":"architectural-engineering-and-related-services","label":"Architectural, engineering, and related services","level":"industry","sector":"54","cogs_share":0.1694821855568643,"payroll_share":0.11010605951896714,"rent_share":0.02676103727165256,"flags":{},"tax_year":2023},{"id":"architectural-services","label":"Architectural services","level":"industry","sector":"54","cogs_share":0.1895132113751258,"payroll_share":0.13436790434103418,"rent_share":0.04208639187950285,"flags":{},"tax_year":2023},{"id":"engineering-services","label":"Engineering services","level":"industry","sector":"54","cogs_share":0.19699691780067305,"payroll_share":0.08670281966382488,"rent_share":0.01972667558897441,"flags":{},"tax_year":2023},{"id":"drafting-building-inspections-and-geophysical-surveying","label":"Drafting, building inspections, and geophysical surveying","level":"industry","sector":"54","cogs_share":0.030395003737320608,"payroll_share":0.06454565928355677,"rent_share":0.005843164219887634,"flags":{"rent":"*"},"tax_year":2023},{"id":"surveying-and-mapping-services","label":"Surveying and mapping (except geophysical) services","level":"industry","sector":"54","cogs_share":0.008190839670737018,"payroll_share":null,"rent_share":0.009406618474197602,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"testing-laboratories","label":"Testing laboratories","level":"industry","sector":"54","cogs_share":0.2829731747278209,"payroll_share":0.45852116840686774,"rent_share":0.011274951768800473,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"specialized-design-services","label":"Specialized design services","level":"industry","sector":"54","cogs_share":0.3000144288425026,"payroll_share":0.03579587904443665,"rent_share":0.020483095508611115,"flags":{},"tax_year":2023},{"id":"computer-systems-design-services","label":"Computer systems design services","level":"industry","sector":"54","cogs_share":0.14040886289048843,"payroll_share":0.1207618651466047,"rent_share":0.024977579911410145,"flags":{},"tax_year":2023},{"id":"other-professional-scientific-and-technical-services","label":"Other professional, scientific, and technical services","level":"industry","sector":"54","cogs_share":0.11992353153566992,"payroll_share":0.0649788237585102,"rent_share":0.021267375004652447,"flags":{},"tax_year":2023},{"id":"management-scientific-and-technical-consulting-services","label":"Management, scientific, and technical consulting services","level":"industry","sector":"54","cogs_share":0.06256486720389894,"payroll_share":0.058156327017460596,"rent_share":0.017331330363858543,"flags":{},"tax_year":2023},{"id":"scientific-research-and-development-services","label":"Scientific research and development services","level":"industry","sector":"54","cogs_share":0.13340872683249738,"payroll_share":0.0698327040633809,"rent_share":0.025388655936031623,"flags":{},"tax_year":2023},{"id":"advertising-and-related-services","label":"Advertising and related services","level":"industry","sector":"54","cogs_share":0.24845144353873916,"payroll_share":0.08338254510361474,"rent_share":0.01963747753184285,"flags":{},"tax_year":2023},{"id":"market-research-and-public-opinion-polling","label":"Market research and public opinion polling","level":"industry","sector":"54","cogs_share":0.08880670774672865,"payroll_share":null,"rent_share":0.02058479974652057,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"other-miscellaneous-services","label":"Other miscellaneous services","level":"industry","sector":"54","cogs_share":0.15821920121214206,"payroll_share":0.06982744033385244,"rent_share":0.026348943594633654,"flags":{"payroll":"**"},"tax_year":2023},{"id":"administrative-and-support-and-waste-management-and-remediation-servic","label":"Administrative and support and waste management and remediation services","level":"sector","sector":"56","cogs_share":0.1620335393783211,"payroll_share":0.11292988215364072,"rent_share":0.025342315241729706,"flags":{},"tax_year":2023},{"id":"management-of-companies-and-enterprises","label":"Management of companies and enterprises","level":"industry","sector":"55","cogs_share":0.6703529084828609,"payroll_share":0.15596228993655983,"rent_share":0.013361833502418263,"flags":{"rent":"*"},"tax_year":2023},{"id":"administrative-and-support-services","label":"Administrative and support services","level":"industry","sector":"56","cogs_share":0.15671160813679236,"payroll_share":0.11233576231453109,"rent_share":0.025552566297638774,"flags":{},"tax_year":2023},{"id":"waste-management-and-remediation-services","label":"Waste management and remediation services","level":"industry","sector":"56","cogs_share":0.24117337836890046,"payroll_share":0.12343231389901395,"rent_share":0.021230557058207127,"flags":{},"tax_year":2023},{"id":"educational-services","label":"Educational services","level":"sector","sector":"61","cogs_share":0.053922007553444465,"payroll_share":0.07001586926576044,"rent_share":0.07468901195094396,"flags":{},"tax_year":2023},{"id":"health-care-and-social-assistance","label":"Health care and social assistance","level":"sector","sector":"62","cogs_share":0.04684192956010285,"payroll_share":0.14001954336089129,"rent_share":0.046782138781049136,"flags":{},"tax_year":2023},{"id":"ambulatory-health-care-services","label":"Ambulatory health care services","level":"industry","sector":"62","cogs_share":0.05447371910520611,"payroll_share":0.1374412814368397,"rent_share":0.047947589904277096,"flags":{},"tax_year":2023},{"id":"offices-of-physicians","label":"Offices of physicians (except mental health specialists)","level":"industry","sector":"62","cogs_share":0.045889942908559155,"payroll_share":0.1214809006442151,"rent_share":0.033481489458964786,"flags":{},"tax_year":2023},{"id":"offices-of-physicians-mental-health-specialists","label":"Offices of physicians, mental health specialists","level":"industry","sector":"62","cogs_share":0.05485510298655943,"payroll_share":0.08284578468982903,"rent_share":0.040491765998532395,"flags":{},"tax_year":2023},{"id":"offices-of-dentists","label":"Offices of dentists","level":"industry","sector":"62","cogs_share":0.0468195674788913,"payroll_share":0.25639708718800003,"rent_share":0.04229281587145525,"flags":{},"tax_year":2023},{"id":"offices-of-chiropractors","label":"Offices of chiropractors","level":"industry","sector":"62","cogs_share":0.05155154276256761,"payroll_share":0.13176822699877022,"rent_share":0.0911189425572208,"flags":{},"tax_year":2023},{"id":"offices-of-optometrists","label":"Offices of optometrists","level":"industry","sector":"62","cogs_share":0.2616321228228695,"payroll_share":0.21734784078583594,"rent_share":0.07785899736768047,"flags":{},"tax_year":2023},{"id":"offices-of-mental-health-practitioners-and-social-therapists","label":"Offices of mental health practitioners and social therapists","level":"industry","sector":"62","cogs_share":0.01408479334863443,"payroll_share":0.06668350421556526,"rent_share":0.04751495298596236,"flags":{},"tax_year":2023},{"id":"offices-of-podiatrists","label":"Offices of podiatrists","level":"industry","sector":"62","cogs_share":0.15573408715392917,"payroll_share":0.11457789196784354,"rent_share":0.03983313203526368,"flags":{"cogs":"*","rent":"*"},"tax_year":2023},{"id":"outpatient-care-centers-and-other-miscellaneous-health-practitioners","label":"Outpatient care centers and other miscellaneous health practitioners","level":"industry","sector":"62","cogs_share":0.08139805390453345,"payroll_share":0.08831455406869738,"rent_share":0.06553822799523708,"flags":{},"tax_year":2023},{"id":"medical-and-diagnostic-laboratories","label":"Medical and diagnostic laboratories","level":"industry","sector":"62","cogs_share":0.13567883624293484,"payroll_share":0.1014152240487145,"rent_share":0.058399485955316265,"flags":{},"tax_year":2023},{"id":"home-health-care-services","label":"Home health care services","level":"industry","sector":"62","cogs_share":0.03991739407658776,"payroll_share":0.1760253264691092,"rent_share":0.051824968279822144,"flags":{},"tax_year":2023},{"id":"other-ambulatory-health-care-services","label":"Other ambulatory health care services (including ambulance services, blood, and organ banks)","level":"industry","sector":"62","cogs_share":0.055183445368091825,"payroll_share":0.11434976857933178,"rent_share":0.04357545534958942,"flags":{},"tax_year":2023},{"id":"hospitals","label":"Hospitals","level":"industry","sector":"62","cogs_share":0.003725398461159125,"payroll_share":0.3414824778246328,"rent_share":0.05122067256323852,"flags":{},"tax_year":2023},{"id":"nursing-and-residential-care-facilities","label":"Nursing and residential care facilities","level":"industry","sector":"62","cogs_share":0.034400750831902555,"payroll_share":0.24117265343670125,"rent_share":0.048220662906226855,"flags":{},"tax_year":2023},{"id":"social-assistance","label":"Social assistance","level":"industry","sector":"62","cogs_share":0.020242313887963905,"payroll_share":0.10528893098756187,"rent_share":0.04098850476773189,"flags":{},"tax_year":2023},{"id":"arts-entertainment-and-recreation","label":"Arts, entertainment, and recreation","level":"sector","sector":"71","cogs_share":0.12877189927521634,"payroll_share":0.05537145458419629,"rent_share":0.04917488905090784,"flags":{},"tax_year":2023},{"id":"performing-arts-spectator-sports-and-related-industries","label":"Performing arts, spectator sports, and related industries","level":"industry","sector":"71","cogs_share":0.0916868548938656,"payroll_share":0.03689071273009439,"rent_share":0.0379761073300203,"flags":{"payroll":"**","rent":"**"},"tax_year":2023},{"id":"museums-historical-sites-and-similar-institutions","label":"Museums, historical sites, and similar institutions","level":"industry","sector":"71","cogs_share":0.3175998050436156,"payroll_share":null,"rent_share":null,"flags":{"cogs":"*","payroll":"**","rent":"*"},"tax_year":2023},{"id":"amusement-gambling-and-recreation-industries","label":"Amusement, gambling, and recreation industries","level":"industry","sector":"71","cogs_share":0.2409230978803545,"payroll_share":0.11462657234264009,"rent_share":0.0846607072714937,"flags":{},"tax_year":2023},{"id":"accommodation-food-services-and-drinking-places","label":"Accommodation, food services, and drinking places","level":"sector","sector":"72","cogs_share":0.3505254915929033,"payroll_share":0.18330024548928936,"rent_share":0.06126469173145531,"flags":{},"tax_year":2023},{"id":"accommodation","label":"Accommodation","level":"industry","sector":"72","cogs_share":0.10096697821809514,"payroll_share":0.1374975006250084,"rent_share":0.045633779589767935,"flags":{},"tax_year":2023},{"id":"travel-accommodation","label":"Travel accommodation (including hotels, motels, and bed and breakfast inns)","level":"industry","sector":"72","cogs_share":0.11752965106980283,"payroll_share":0.14911584867892483,"rent_share":0.028803460248341545,"flags":{},"tax_year":2023},{"id":"rv-parks-and-recreational-camps","label":"RV (recreational vehicle) parks and recreational camps","level":"industry","sector":"72","cogs_share":0.043124820610223824,"payroll_share":0.10952263537787915,"rent_share":0.02442686772448042,"flags":{},"tax_year":2023},{"id":"rooming-and-boarding-houses","label":"Rooming and boarding houses","level":"industry","sector":"72","cogs_share":0.04379446616276117,"payroll_share":0.07750321973411915,"rent_share":0.22999773440196575,"flags":{},"tax_year":2023},{"id":"restaurants-and-drinking-places","label":"Restaurants (full & limited service) and drinking places","level":"industry","sector":"72","cogs_share":0.3750619328541537,"payroll_share":0.18780353055796617,"rent_share":0.06280150055642116,"flags":{},"tax_year":2023},{"id":"other-services","label":"Other services","level":"sector","sector":"81","cogs_share":0.19262719586638427,"payroll_share":0.07763819558566007,"rent_share":0.07875299054232485,"flags":{},"tax_year":2023},{"id":"auto-repair-and-maintenance","label":"Auto repair and maintenance","level":"industry","sector":"81","cogs_share":0.3580235243844226,"payroll_share":0.10495215072524576,"rent_share":0.054823184366237086,"flags":{},"tax_year":2023},{"id":"automotive-mechanical-and-electrical-repair-and-maintenance","label":"Automotive mechanical and electrical repair and maintenance","level":"industry","sector":"81","cogs_share":0.3596373005369319,"payroll_share":0.09689728257677839,"rent_share":0.06138311545571389,"flags":{},"tax_year":2023},{"id":"automotive-body-shops","label":"Automotive body shops","level":"industry","sector":"81","cogs_share":0.39012596275297395,"payroll_share":0.10910398012252437,"rent_share":0.027147885621512463,"flags":{},"tax_year":2023},{"id":"other-auto-repair-and-maintenance","label":"Other auto repair and maintenance (including oil change, lubrication, and car washes)","level":"industry","sector":"81","cogs_share":0.3222517778306939,"payroll_share":0.1191803061743473,"rent_share":0.06751991892212558,"flags":{},"tax_year":2023},{"id":"miscellaneous-repairs","label":"Miscellaneous repairs","level":"industry","sector":"81","cogs_share":0.30653800847216967,"payroll_share":0.09353361591357673,"rent_share":0.032872376834617884,"flags":{},"tax_year":2023},{"id":"personal-and-laundry-services","label":"Personal and laundry services","level":"industry","sector":"81","cogs_share":0.09778590735062631,"payroll_share":0.06388283582775697,"rent_share":0.10278407755042072,"flags":{},"tax_year":2023},{"id":"religious-grantmaking-civic-professional-and-similar-organizations","label":"Religious, grantmaking, civic, professional, and similar organizations","level":"industry","sector":"81","cogs_share":0.02860134971943675,"payroll_share":0.014876049955720717,"rent_share":0.01607791620289496,"flags":{"payroll":"*","rent":"*"},"tax_year":2023},{"id":"unclassified-establishments","label":"Unclassified establishments","level":"sector","sector":null,"cogs_share":0.6668674337827324,"payroll_share":0.008984735838674913,"rent_share":0.010043797699943506,"flags":{},"tax_year":2023}]}
