RECORD LAYOUT

 Field Name         Description                         Type   Field Length
---------------     ----------------------------------  -----  ------------
 YEAR               Year                                  A/N         4

 QUARTER	    Quarter	                          A/N         1

 NAME1              Legal/Corporate Name                   A         35

 NAME2              Trade Name (doing business as this)    A         35

Employer Address:

   Legal Address
 UITAX_MAIL_ADDRESS  Street Address or P.O. Box number     A         35
 UITAX_CITY          City/Town                             A         30
 UITAX_STATE         State (Postal Abbreviation)           A          2
 UITAX_ZIP           Zip Code (5-digit)                   A/N         5
 UITAX_ZIPX          Zip Extension (4-digit)              A/N         4
   Location Address
 LOCATION_ADDRESS    Street Address or P.O. Box number     A         35
 LOCATION_CITY       City/Town                             A         30
 LOCATION_STATE      State (Postal Abbreviation)           A          2
 LOCATION_ZIP        Zip Code (5-digit)                   A/N         5
 LOCATION_ZIPX       Zip Extension (4-digit)              A/N         4

  

Employer Location:


 NAICS              NAICS (North American Industry         A/N        6
                           Classification) Code
 OWNERSHIP          ownership Code                         A/N        1
                      1 --- Federal Government
                      2 --- State Government
                      3 --- Local Government
                      5 --- Private Sector
 COUNTY_CODE        County Code                            A/N        3
 COUNTY             County Name                             A        12
 MUNICIPALITY_CODE  Municipality Code                      A/N        3
 MUNICIPALITY       Municipality Name                       A        25



Note:	The UITAX_MAIL_ADDRESS field contains the address where the company has
 	indicated that tax forms should be mailed.  These may be the addresses of
 	accounting or payroll firms not related to the operations of the company
 	listed in the Legal or Trade name fields.

	The LOCATION_ADDRESS field contains, to the best of our knowledge, the
 	address of where the company is physically located.  If there is no
 	Location Address, the Legal Address could be the physical location.

	The OWNERSHIP field numerically describes the type of ownership as follows:
        
                      1 --- Federal Government
                      2 --- State Government
                      3 --- Local Government
                      5 --- Private Sector
        
        The MUNICIPALITY_CODE and MUNICIPALITY field contains, to the best of
 	our knowledge, the Municipality where the company is physically located.
  	Employers without a physical location, or an unknown physical location
 	have been assigned a "Location Indefinite" code.

	For North American Industry Classification System (NAICS) code definitions, 
        see the NAICS_titles.txt file.

        Employers whose operations are unknown have been assigned an "Unclassified" 
        code (NAICS=999999).

	The main listing for employers that report information by physical
 	location in New Jersey, will have a "Multi Parent" municipality code.