Cheaper cars and the festive spirit drove above average spending in December.
The latest Commonwealth Bank Business Sales Indicator saw economy-wide spending leap by 0.4 per cent last month, continuing the nearly three-year month-on-month upwards trend.
"Spending lifted in December across 16 of 19 industries," CommSec chief economist Craig James said.
"The biggest lift in sales occurred once again in the automobiles and vehicles sector, up 1.7 per cent in response to active year-end discounting."
He said continued record sales seen in 2017 are mostly attributed to improved affordability, making it more attractive for Australians to buy a new car.
The annual trend growth in sales softened slightly in its pace from 6.4 per cent to 6.1 per cent, however, this is still well above the decade average of 4.1 per cent.
"In December we saw an uptick in spending on amusement and entertainment, up 1.2 per cent on the previous month, and the fastest growth in six months," Mr James said.
"It seems Aussies really got into the festive spirit."
In annual term, service providers and amusement and entertainment were both up 15 per cent
The jump in spending by Business Services was the strongest increase in a year, rising 1.1 per cent.
Annual spending on Utilities was also up 13.6 per cent as power prices spike and are forecast to hit their peak this quarter.
Every state and territory apart from New South Wales saw stronger sales growth.
The Northern Territory led the pack, up 1.5 per cent; while South Australia, Queensland, and Tasmania rose 1 per cent; Victoria and Western Australia jumped 0.9 per cent, and the ACT rose 0.7 per cent.
NSW was down 0.3 per cent.
