2007 Retail Store Taxable Sales Estimates

Sales per gross square foot are derived from a variety of similar stores. Individual store results will vary based on store size, location, and market area characteristics. Square Feet Store Type Women's Apparel Stores Boutique Small Fashion Mid-Fashion Large Fashion Men's Apparel Stores Casual Business Attire Family Apparel Children Casual Discount Shoe Stores Small Mid-Sized Large
(in thousands)

Annual Sales Tax Example Stores Chicos, Hot Topic, Cache, B J Vines Ann Taylor, Bebe, BCBG, Pacific Sunwear Coldwater Creek, Avenue, Limited, J Jill, Sizes Unlimited Lerner New York, Dress Barn, Fashion Bug, Charlotte Russe Casual Male, Patrick James, Rochester Big & Tall Men's Wearhouse, Jos A Bank, 3 Day Suit Brokers Childrens Place, Carters, Gymboree, Naartjie Custom Kids Gap, Old Navy, Hollister, Abercrombie & Fitch Ross, T. J. Maxx, Marshalls, Nordstrom Rack, H & M J. Stephens, Jarman, Naturalizer, Aldo Shoes, Skechers Payless, Footlocker, Famous Footwear, Cole Haan, Shoe Inn DSW, Nike, Warehouse Shoe Sale, Shoe Pavillion Big Lots, 99 Cents Only, Dollar Tree Target, Wal Mart Costco, Sam's Club Mervyns, Gottschalks, Kohls, Burlington Coat Factory Sears, J C Penney, Dillards, Macys Nordstrom, Bloomingdales, Neiman Marcus 7 Eleven, Circle K, Fastrip, Shop N Go Whole Foods, Wild Oats, Henrys Marketplace Ralphs, Albertsons, Safeway, Raleys, Stater Bros. Bristol Farms, Gelsons Pak N Save, Food 4 Less, Superior Warehouse, Food Maxx 99 Ranch, Gigante, Superior Warehouse Longs, Rite Aid, Walgreens, CVS
(in thousands)

Annual Taxable Sales/Gross SF $400-700 300-750 250-550 150-500 150-350 200-300 300-650 250-425 250-500 250-475 150-325 150-325 100-150 300-450 275-775 110-175 150-300 425-825 325-650 100-350 110-150 175-250 90-140 40-115 125-215

1.5-3 3-4.5 4-6.5 5-10 2-7 6-10 2-4.5 6-35 25-35 1.2-2.5 3-5.5 6+

$10-25 10-30 15-30 15-25 5-12 5-25 10-30 25-75 75-225 3-12 6-20 40-90 10-40 300-550 275-1,000 115-185 230-450 425-975 10-20 25-40 30-60 30-60 40-60 10-30 20-35

Department Stores/General Merchandise Closeout/Dollar Stores 12-30 Discount Department 120-140 Membership Warehouse 120-150 Mid-Sized Department 85-110 Large Department 125-190 Upscale Department 120-180 Food Stores Convenience Specialty Food Chain Supermarket High End Supermarket Warehouse Grocery Ethnic Market Drug Stores 15-22 2-3 10-30 40-65 20-25 45-60 25-50

Prepared by HdL Companies December 2007

Page 1

2007 Retail Store Taxable Sales Estimates

Square Feet Store Type Restaurants Coffee/Juice Bars Fast Food Fast Casual Coffee Shops Buffet Family Dining Dinner House Home Improvement/Furnishings Kitchen/Bath/Bedding Imports/Accents Home Dcor/Accessories Volume Decorator/Fixtures Paint Warehouse Building Supply Furniture Large-Format Furniture Warehouse Furniture Small Electronics Volume Electronics/Appliances Miscellaneous Retail Bath & Beauty Book Stores - Small Book Stores - Large Cards/Gifts Craft Shops Multi-plex Cinemas Music Recordings Office Supplies Party Supplies Pet Supplies Sporting Goods Toys - Mall Stores Video
(in thousands)

Annual Sales Tax Example Stores Starbucks, Coffee Bean & Tea Leaf, It's A Grind Mc Donalds, Burger King, Taco Bell, Wendys Panera Bread, Pasta Bravo, Pick Up Stix, Daphnes Greek Caf Dennys, IHOP, Cocos, Corner Bakery Hometown Buffet, Souplantation, Sweet Tomatoes Applebees, Red Robin, Islands, Chilis, Johnny Carinos Outback, P F Changs, Black Angus, El Torito Linens N Things, Bed Bath & Beyond Pier One, Cost Plus, HomeGoods Crate & Barrel, Pottery Barn, Z Gallerie Expo, Great Indoors Sherwin Williams,Vista Paint, Dunn Edwards, Frazee Industries Home Depot, Lowes Sit N Sleep, Ethan Allen, Thomasville, Mancinis Sleepworld Levitz, Wickes, Bassett, EasyLife, Linders RC Willey, Living Spaces, IKEA Radio Shack, Gamestop, palmOne, Affordable Portables Circuit City, Best Buy, Comp USA Bath & Body Works, Body Shop, L'Occitane, Sally Beauty B Dalton, Waldenbooks, Family Christian, Half Price Books Barnes & Noble, Borders Hallmark, Spencers Gifts, Things Remembered, Sanrio Michaels, Joann Fabrics & Crafts, Hancock Fabrics Edwards, AMC, Pacific Sam Ash, Tower Records, Virgin Megastore Officemax, Staples, Office Depot Party America, Party City, Party Concepts Petsmart, Petco, Pet Food Express, Pet Club Sport Mart, Sport Chalet, REI, Copelands, Sports Authority Kay Bee, Hobby Shack, Gamestop 20/20 Video, Hollywood Video, Blockbuster
(in thousands)

Annual Taxable Sales/Gross SF $75-150 350-750 300-700 400-600 300-400 400-650 325-800 110-250 200-300 300-525 150-250 250-450 325-400 225-325 200-275 325-600 250-950 400-800 100-300 125-275 150-600 100-250 500-1,000/screen 200-450 190-260 100-325 75-225 150-350 200-500 150-225

.5-1 2-3 1.8-3 2.5-4 7.5-10 5-8.5 6.5-7.5 30-40 10-20 10-40 50-110 3-10 110-160 15-30 40-60 1.3-2.5 25-45 1-3 6-12 25-30 1-5 12-35 10-20 screens 20-40 23-30 6-12 15-25 20-55 2-10 3-6

$.5-1.8 10-20 6-12 10-20 20-40 25-40 25-55 40-100 15-40 25-125 125-225 15-45 400-600 20-65 45-150 6-8 75-425 5-15 10-25 35-90 2-8 10-45 10-20 40-105 40-80 5-40 20-40 50-125 5-30 6-9

Prepared by HdL Companies December 2007

Page 2