Question # 112

112. A facility consists of several different establishments. In terms of the NAICS Code determination, how is product value defined? Where do state and federal taxes fit into the calculation of value? Is pre-tax or after tax value counted? Over what period of time is value calculated?
Product value should be based on the total sales before taxes, not profits. Total product value includes the value of services provided, products shipped, and/or products produced. This includes a fair market value for inter-company transfers, including a reasonable proportion of overhead and profits. If the facility transports the products itself, the value of the transportation services should be part of the calculation of the total value of all production, shipments, and/or service. Taxes collected from customers and forwarded to local, state, or federal taxing authorities should be excluded from the calculation of product value. Taxes that are paid by manufacturers, wholesalers, or retailers upstream of the facility and passed on to the facility in the price of goods and services it purchases should be included in the calculation of product value. The time period for calculating product value should be the reporting year in question.

Additional Details

Question # 112 Source EPCRA Section 313 Questions & Answers 2019 Consolidation Document (PDF)(413 pp, 2.4 MB, April 2019)
ID 19-112 Status Current
Category 1. Determining Whether or Not to Report: Facility Subcategory 1.D. Multi-Establishment Facilities
Keyword(s) Multi-Establishment, Reporting Criteria
Prior Q&A [Archived] Question Number 74, 1998 EPCRA 313 Q&A
Updated SIC codes to NAICS codes