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

FIRMS SUBJECT TO FEDERAL INCOME TAX

Data from the 1992 Census of Service Industries show that Tennessee's
31,953 service industries establishments of firms with payroll that
were subject to Federal income tax had receipts totaling $20.4 billion.
The 1992 data represent an increase of 69.9 percent in receipts for the
State since 1987.

For establishments with payroll in 1992, receipts of offices and
clinics of medical doctors totaled $2.9 billion, compared with $1.8
billion in 1987. Other leading service kinds of business in 1992 were
hospitals with $1.2 billion in receipts, hotels and motels with $1.1
billion, and engineering services with $1.0 billion.

There were 362,436 paid employees (full- and part-time) working in
service industries in the State as of mid-March 1992, compared with
282,908 employees in 1987. Large employers included help supply
services with 44,024 employees, offices and clinics of doctors of
medicine with 28,677 employees, and hotels and motels with 25,885
employees.

ORGANIZATIONS EXEMPT FROM FEDERAL INCOME TAX

Data for the census show that Tennessee's 3,544 service industries
establishments of firms and other organizations with payroll that were
exempt from Federal income tax had revenue totaling $7.5 billion and
expenses of $7.0 billion in 1992. The 1992 data represent an increase
of 73.9 percent in expenses since 1987.

For establishments with payroll in 1992, revenue of hospitals totaled
$5.6 billion, compared with $3.3 billion in 1987. Other leading
classifications in 1992 were individual and family social services with
revenue of $177.9 million, and civic, social, and fraternal
associations with $172.1 million.

There were 138,814 paid employees (full- and part-time) as of mid-March
1992, compared with 109,623 employees in 1987. Hospitals had 92,596
employees; individual and family social services, 5,887 employees; and
nursing and personal care facilities, 5,812 employees.