Starting with the 2017 Economic Census, OPTAX ("Type of operation or tax status code") was split into its respective parts, TYPOP ("Type of operation code") and TAXSTAT ("Tax status code"). Due to the migration from American FactFinder to data.census.gov, the variable name was adjusted to match the 2017 tables ("Type of operation code" and "Tax status code" for applicable sectors) on data.census.gov. However, the 2012 API and FTP files still use OPTAX. Type of operation or tax status code

OPTAX Codes are as follow:

00  Wholesale Trade
10  Merchant wholesalers, except manufacturers' sales branches and offices
20  Manufacturers' sales branches and offices
99  Total
A    All establishments
T    Establishments subject to federal income tax
N    Establishments exempt from federal income tax (2002 and earlier)
Y    Establishments exempt from federal income tax (Starting in 2007)