That means 1989 will not be real good for retailers.

Similar arrangements are in place for retailers such as 7-Eleven.

"They are turning this into a good business for both themselves and retailers," he said.

For most retailers, the month's sales gains over 1987 were the best of the year.

This is going to be a very challenging time for retailers, big and small.

Table shows theoretical price for other retailers under similar conditions.

The 3 percent sales tax break is particularly attractive for small retailers.

"We've tried to transition this business in a very difficult economy for retailers."

See the page in this guide on the special rules for retailers.

First, the good news: This holiday season is expected to be the best in four years for retailers.