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Average per retail category are derived from the 4-digit report of 2005 Sales and <br /> Use Tax Report by the Minnesota Department of Revenue. This report gives both <br /> gross and taxable sales of all sales-tax reporting establishments in Minnesota. <br /> Averages are calculated by dividing the total gross sales in each 4-digit category <br /> by the total number of establishments. <br /> For the full report, go to http://www.taxes.state.mn.us/and navigate to <br /> "Publications" ■ "research reports" ■ "Sales and Use Tax Reports." <br /> Market Profile Section: <br /> All data derives from the 2000 census from the US Census Bureau, a division of the <br /> US Department of Commerce. ESRI demographers created all projections and <br /> updates to 2006. <br /> • <br /> 4 <br />