US states by nonemployer business receipts: accommodation and food services

California had the highest nonemployer business receipts: accommodation and food services of 51 states in 2021, at $2.8 billion. North Dakota had the lowest, at $39.56 million. The median was $246.54 million and the figure for the United States was $21.29 billion. Source: the U.S. Census Bureau.

Highest2,804.2California

Lowest39.6North Dakota

Median246.551 states

United States21,293.8History

Map of states, 2021

Under 90
90 to 160
160 to 250
250 to 360
360 to 570
570 and over

USD million, 2021. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Boundaries: U.S. Census Bureau cartographic boundary files.

All states, 2021

USD million. Source: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Retrieved 2026-10-12.

Full ranking

Rank	States	2021 USD million	Change on 2020
1	California	2,804.2	+21.5%
2	Texas	2,615.6	+23.4%
3	Florida	2,157	+21.9%
4	New York	1,151.4	+16.6%
5	Georgia	782.6	+29.2%
6	Pennsylvania	728.2	+23.6%
7	Illinois	667.7	+30.8%
8	New Jersey	652	+18.9%
9	Ohio	586.6	+24.5%
10	North Carolina	536.2	+30.6%
11	Michigan	518.8	+25.5%
12	Tennessee	456.8	+16.1%
13	Louisiana	423.3	+30.2%
14	Arizona	411.6	+21.1%
15	Virginia	407.7	+24.6%
16	Wisconsin	388.2	+30%
17	Colorado	363	+16.4%
18	Washington	351	+26.8%
19	Massachusetts	321.6	+13.7%
20	South Carolina	317.4	+20%
21	Maryland	316.6	+13.2%
22	Oregon	298.3	+28.7%
23	Indiana	282.6	+29.1%
24	Missouri	279.4	+19%
25	Alabama	276.1	+15.9%
26	Minnesota	246.5	+16.9%
27	Oklahoma	233.9	+20.1%
28	Connecticut	219.1	+24.6%
29	Arkansas	204.2	+26.4%
30	Nevada	203.2	+23.6%
31	Mississippi	192.8	+29.7%
32	Kentucky	188.1	+28.2%
33	Utah	179.8	+21.5%
34	Hawaii	162.9	+35.7%
35	Iowa	145.8	+32.8%
36	Kansas	120	+12.8%
37	New Mexico	115.5	+25.6%
38	Montana	104.1	+8.1%
39	Maine	98.7	+29.8%
40	Idaho	94.5	+22.6%
41	Nebraska	94.4	+28.8%
42	New Hampshire	91.3	+15.2%
43	Alaska	88.7	+45%
44	Rhode Island	64.6	+36.2%
45	West Virginia	61.2	+21.8%
46	Delaware	60.5	+1.8%
47	Vermont	56	+38.1%
48	South Dakota	50.8	+16.8%
49	Wyoming	42.8	+10%
50	District of Columbia	40.9	+20.1%
51	North Dakota	39.6	+25.9%

Other periods

About this ranking

Receipts of businesses without paid employees in accommodation and food services (hotels, restaurants and bars) (NAICS 72), in millions of current US dollars, from the U.S. Census Bureau Nonemployer Statistics.

Nonemployer Statistics: businesses with no paid employees that are subject to federal income tax, mostly the self-employed, counted from tax records, with receipts above small minimum amounts. Census says some years are not comparable with earlier ones, and they are marked as series breaks: 2018 in every sector (businesses were reclassified from their descriptions, which moved many out of other services), 2022 in every sector (new receipts cutoffs) and 2017 in utilities (the same reclassification). Most nonemployers are sole proprietors whose business may be a side activity. Published about 18 months after the reference year. Receipts are published in thousands of dollars with noise added to protect individual businesses, and are not adjusted for inflation.

Every value in the ranking comes from the same publisher and the same period, so the states are compared on one definition. Equal values share a rank.

How to cite

U.S. Census Bureau. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/. Retrieved 2026-10-12.

Citation styles

The publisher is the author. Invokely is named only as the place the figures were read, where a style asks for it.

APA 7

U.S. Census Bureau. (2024). Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes (US states by nonemployer business receipts: accommodation and food services, 2021) [Data set]. Retrieved October 12, 2026, from https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/

MLA 9

Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes, US states by nonemployer business receipts: accommodation and food services, 2021. U.S. Census Bureau, 14 Mar. 2024, https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/. Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021. Accessed 12 Oct. 2026.

Chicago (author-date)

U.S. Census Bureau. 2024. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. US states by nonemployer business receipts: accommodation and food services, 2021. Dataset. Accessed October 12, 2026. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/. Also distributed by Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021.

Harvard

U.S. Census Bureau (2024) Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes, US states by nonemployer business receipts: accommodation and food services, 2021 [Dataset]. Available at: https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/, via Invokely: https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021 (Accessed: 12 October 2026).

BibTeX

@misc{census_us_states_by_nonemployer_2021,
  author = {{U.S. Census Bureau}},
  title = {{Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes: US states by nonemployer business receipts: accommodation and food services, 2021}},
  year = {2024},
  howpublished = {Data set},
  url = {https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/},
  urldate = {2026-10-12},
  note = {Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021. Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/. Retrieved 2026-10-12.},
}

RIS

TY  - DATA
AU  - U.S. Census Bureau
TI  - Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes: US states by nonemployer business receipts: accommodation and food services, 2021
PY  - 2024
DA  - 2024/03/14
PB  - U.S. Census Bureau
DB  - Invokely
UR  - https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/
L2  - https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021
Y2  - 2026/10/12
N1  - Accessed via Invokely, https://invokely.ai/rankings/nonemployer-receipts-accommodation-food-services/us-states?period=2021.
N1  - Publisher attribution: U.S. Census Bureau. Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. https://www2.census.gov/programs-surveys/nonemployer-statistics/datasets/2021/historical-datasets/. Retrieved 2026-10-12.
ER  -

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Questions

Which state has the highest nonemployer business receipts: accommodation and food services?

California, with $2.8 billion in 2021, according to the U.S. Census Bureau.

Which state has the lowest nonemployer business receipts: accommodation and food services?

North Dakota, with $39.56 million in 2021.

Where does this ranking come from?

Every value comes from one source and one period, so the places are comparable: U.S. Census Bureau, Nonemployer Statistics, state and US files: receipts (RCPTOT), accommodation and food services (NAICS 72), all legal forms and receipts sizes. Retrieved 2026-10-12.