1992 CENSUS OF SERVICE INDUSTRIES
GEOGRAPHIC AREA SERIES
SUMMARY OF FINDINGS
MASSACHUSETTS

FIRMS SUBJECT TO FEDERAL INCOME TAX 

Data from the 1992 Census of Service Industries show that
Massachusetts' 46,552 service industries establishments of firms with
payroll that were subject to Federal income tax had receipts totaling
$38.9 billion. The 1992 data represent an increase of 44.2 percent in
receipts for the State since 1987.

For establishments with payroll in 1992, receipts of offices and
clinics of medical doctors totaled $3.1 billion, compared with $2.0
billion in 1987. Other leading service kinds of business in 1992 were
computer programming, data processing, and other computer related
services with $6.5 billion in receipts, engineering services with $3.4
billion, and legal services with $3.3 billion.

There were 545,398 paid employees (full- and part-time) working in
service industries in the State as of mid-March 1992, compared with
523,188 employees in 1987. Large employers included nursing and
personal care facilities with 48,882 employees, help supply services
with 47,839 employees, and offices and clinics of doctors of medicine
with 31,265 employees.

ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAX

Data for the census show that Massachusetts's 7,238 service industries
establishments of firms and other organizations with payroll that were
exempt from Federal income tax had revenue totaling $16.9 billion and
expenses of $16.2 billion in 1992. The 1992 data represent an increase
of 51.3 percent in expenses since 1987.

For establishments with payroll in 1992, revenue of hospitals totaled
$9.4 billion, compared with $6.1 billion in 1987. Other leading
classifications in 1992 were clinics of doctors of medicine and
dentists with revenue of $1.1 billion, and commercial physical and
biological research with $872.1 million.

There were 301,766 paid employees (full- and part-time) as of mid-March
1992, compared with 277,579 employees in 1987. Hospitals had 154,068
employees; individual and family social services, 18,503 employees; and
residential care, 17,384 employees.