Contents

• Introduction
  
• Concepts and Terminology
  
• Sources of Data and Limitations
  
• Table Descriptions
  
1. Table 1
2. Table 2
3. Table 3
• Description of Tax Categories
  

The Quarterly Summary of State and Local Tax Revenue provides quarterly estimates of state and local tax revenue, as well as detailed tax revenue data for individual states.  This quarterly survey has been conducted continuously since 1962.  The information contained in this survey is the most current available on a nationwide basis for state and local government tax collections.

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For this survey, the concept of "taxes" is comprised of all compulsory contributions exacted by a government for public purposes, except employer and employee assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. Included are all receipts from licenses and compulsory fees, in addition to those that are imposed for regulatory purposes and those designed to provide revenue. Excluded are collections for the unemployment compensation "taxes" imposed by each of the state governments and the District of Columbia.

Tax revenue is defined to include related penalty and interest receipts but to exclude protested amounts and refunds. The deduction from gross collections of amounts refunded is particularly significant with respect to motor fuel sales taxes ("gasoline" taxes).

The general nature of the several major kinds of taxes shown separately in this report is suggested by their headings; definitions are included in Section 3 below. For Table 1 and Table 2, the residual heading "All Other Taxes" includes primarily selective sales taxes, such as those on public utilities, with the balance involving various kinds of imposts, including death and gift taxes, severance taxes, general corporation licenses, and miscellaneous other licenses.

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The statistics in this report are based mainly upon three mail surveys, dealing respectively with state-administered taxes, locally collected property taxes, and certain locally collected non-property taxes. These surveys provided a basis for 96 percent of the collection amounts summarized in Table 1. The remaining 4 percent (making up about 11 percent of the local government total, and representing about one-third of sums shown for "All Other Taxes" but only very small percentages of other tax classes) was imputed by reference to findings of recent annual Bureau of the Census surveys of local government finances.

Most of the data in this report were gathered by mail canvass of appropriate state offices. In some instances data were compiled by trained representatives of the Bureau of the Census from official state records.

Data are subject to possible inaccuracies in classification, response, and processing. Every effort is made to keep such errors to a minimum through care in examining, editing, and tabulating the data.

Beginning with the third quarter of 1988, property tax collections as shown in Table 1 are estimated based upon information from a revised stratified sample panel containing 530 counties or county-type areas which are served altogether by approximately 5,900 local tax collecting agencies. Figures concerning quarterly collections were requested by mail from all these agencies, and reports were obtained from over 70 percent of them. The sampling variation of the 12-month aggregate is usually less than 1 percent. The quarterly estimates were found subject to a sampling variability of less than 2 percent.

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• Table 1

  Table 1 shows current and prior quarter tax data for state and local governments. This table also contains a 12-month calculation of collections by the same categories.



• Table 2

  Table 2 shows current and prior quarter tax data for state governments. This table also contains a 12-month calculation of collections by the same categories.



• Table 3

  Table 3 shows quarter summaries of state government tax collection by state and detailed tax item.

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Taxes are defined as:

Compulsory contributions exacted by a government for public purposes, other than from special assessments for capital improvements and from employee and employer contributions or "taxes" for retirement and social insurance systems. Comprises amounts received (including interest and penalties) from taxes (1) imposed by a government and collected by that government or (2) collected on its behalf by another government serving as its agent. Excludes protested amounts and discounts; special assessments for property improvements; compulsory contributions to social insurance systems even if labeled a tax--e.g., unemployment insurance and workers' compensation payroll taxes, etc.; taxes collected by a government as an agent for another government which actually imposed the tax (agency transaction) except amounts retained as a fee or shared tax. Refunds of taxes paid are deducted from gross tax receipts even if they were reported as tax revenue in a prior fiscal year.

CATEGORY:  Property Taxes

Taxes imposed on ownership of property and measured by its value.

Code: T01  Item: Property Taxes

Includes: General property taxes, relating to property as a whole, taxed at a single rate or at classified rates according to the class of property. Property refers to real property (e.g., land and structures) as well as personal property; personal property can be either tangible (e.g., automobiles and boats) or intangible (e.g., bank accounts and stocks and bonds). Special property taxes, levied on selected types of property (e.g., oil and gas properties, house trailers, motor vehicles, and intangibles) and subject to rates not directly related to general property tax rates. Taxes based on income produced by property as a measure of its value on the assessment date. Penalties and interest on delinquent property taxes; proceeds of tax sales and tax redemptions, up to the amount of taxes due plus penalties and interest. For governments collecting taxes as agents for another, includes any commissions, fees, or other items representing collection expenses retained from tax proceeds.

Excludes: Discounts to taxpayers for prompt payment of their tax bill. Taxes or other charges on property measured by any basis other than its value, such as area, front footage, and benefits from public improvements, or other "special assessments" as well as such measures as corporate stock, bank deposits, or "per head" taxes (see description under License Taxes). Taxes measured by taxpayer's income from intangible property (report at Individual Income Taxes, code T40). Taxes paid in protest and held by government in a suspense fund (report as property tax revenue if dispute is settled in government's favor; do not report as tax revenue any amounts returned to taxpayer). Taxes from utility owned by the taxing government (nonrevenues). Payments-in-lieu-of-taxes.

CATEGORY:  Sales and Gross Receipts Taxes

Taxes on goods and services, measured on the basis of the volume or value of their transfer, upon gross receipts or gross income therefrom, or as an amount per unit sold (gallon, package, etc.); and related taxes based upon use, storage, production, importation, or consumption of goods and services.

Includes licenses levied at more than minor rates.

Excludes dealer discounts or "commissions" allowed to merchants for collecting taxes; taxes on the severance of natural resources, measured by value or quantity severed (report at Severance Taxes, code T53), except when imposed as a part of and at the same rate as general sales or gross receipts taxes.

Code: T09  Item: General Sales and Gross Receipts Taxes

Includes: Taxes applicable with only specified exceptions (e.g., food and prescribed medicines) to sales of all types of goods and services or to all gross receipts, whether at a single rate or at classified rates; and sales use taxes.

Excludes: Taxes imposed distinctively on sales of or gross receipts from selected commodities, services, or businesses (report at Selective Sales and Gross Receipts Taxes, codes T10-T19).

SUB-CATEGORY:  Selective Sales and Gross Receipts Taxes

Taxes imposed on the sale of particular commodities or services or on gross receipts of particular businesses separately and apart from General Sales or Gross Receipts Taxes; and licenses measured by sales or gross receipts and producing more than minor amounts of revenue.

Excludes license fees for commodity inspections at a rate per unit of commodity inspected that produces only minor revenue (report at License Taxes, codes T20-T29).

Code: T10  Item: Alcoholic Beverages

Includes: Taxes on sale of alcoholic beverages, whether collected through government-operated liquor stores or through private outlets.

Code: T11  Item: Amusements

Includes: Taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses.

Code: T12  Item: Insurance Premiums

Includes: Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross premiums.

Code: T13  Item: Motor Fuels

Includes: Taxes on gasoline, diesel oil, aviation fuel, "gasohol", and any other fuels used in motor vehicles or aircraft.

Excludes: Taxes on sale of fuels other than motor fuels--e.g., for heating, lighting, cooking, etc. (report at Other Selective Sales Taxes, code T19); and refunds of fuel taxes (deduct from gross tax proceeds).

Code: T14  Item: Pari-mutuels

Includes: Taxes measured by amounts wagered or bet on horse-racing, dog racing, jai-alai, etc., including "breakage" collected by the government.

Excludes: Race track licenses not based on amounts wagered (report at Amusement License Taxes, code T21); sales taxes on race track admissions (use code T11).

Code: T15  Item: Public Utilities

Includes: Taxes imposed distinctively on public utilities, both privately and publicly owned, such as public passenger and freight transportation companies, telephone, telegraph, and light and power, and others; and measured by gross receipts, gross earnings, or units of service sold, either as a direct tax on consumers or as a percentage of gross receipts of utility. Taxes imposed by a government on its own utility if they are billed directly to consumers on a percentage or flat rate base and are clearly visible to the consumer as a tax separate from the utility charges.

Excludes: Payments-in-lieu-of-taxes from utilities operated by other governments; any tax or payment-in-lieu-of-taxes imposed on a government's own utility gross receipts (interfund transfer); taxes levied on such companies on any other basis (report at appropriate tax related to the type of measurement concerned).

Code: T16  Tobacco Products

Includes: Taxes on tobacco products and synthetic cigars and cigarettes, including related products like cigarette tubes and paper.

Code: T19  Item: Other Selective Sales and Gross Receipts Taxes

Includes: Taxes on specific commodities, businesses, or services not reported separately above (e.g., on contractors, lodging, lubricating oil, fuels other than motor fuel, motor vehicles, meals, soft drinks, margarine, etc.).

CATEGORY:  License Taxes

Taxes exacted (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege. Can be levied at a flat rate or by such bases as capital stock or surplus, number of business units, or capacity.

Generally, includes taxes on property levied on some basis other than assessed value (e.g., on corporate stock or bank deposits). Also includes "fees" related to licensing activities as well as license taxes producing substantial revenues.

Excludes taxes measured directly by transactions, by gross or net income and receipts, or by value of property, except those with only minor rates (report at appropriate tax code related to the type of measurement concerned).

Code: T20  Alcoholic Beverages

Includes: Licenses for manufacturing, importing, wholesaling, and retailing of alcoholic beverages.

Excludes: Taxes based on volume or value of transactions (report at Alcoholic Beverage Sales Taxes, code T10) or on assessed value of property (report at Property Taxes, code T01).

Code: T21  Amusements

Includes: Licenses on amusement businesses generally and on specific types of amusement enterprises or theaters, athletic events, pinball and video game machines, etc.).

Excludes: "Licenses" based on value or number of admissions (report at Amusements Sales Taxes, code T11), on amount of wagers (report at Pari-mutuels Sales Taxes, code T14), or on gross or net income and receipts (use code T11).

Code: T22  Corporations in General

Includes: Franchise license taxes; organization, filing and entrance fees; taxes on property measured by amount of corporate stock, debt, or other basis besides assessed value of property; and other licenses applicable with few, specified exceptions to all corporations.

Excludes: Taxes on corporations based on value of property (use code T01), on net income (report at Corporation Net Income Taxes, code T41), or on gross receipts from sales, other than at minor rates (use code T09); and taxes distinctively imposed on particular kinds of businesses, such as public utilities, insurance companies, etc. (report at appropriate Selective Sales Tax, codes T10-T19).

Code: T23  Hunting and Fishing

Includes: Licenses for commercial and noncommercial hunting and fishing; and shipping permits.

Code: T24  Motor Vehicles

Includes: Licenses imposed on owners or operators of motor vehicles for the right to use public highways, such as fees for title registration, license plates, vehicle inspection, vehicle mileage and weight taxes on motor carriers, highway use taxes, and off-highway fees.

Excludes: Personal property taxes on motor vehicles (use code T01); sales or gross receipts taxes on the sale of motor vehicles (use code T09); taxes on motor carriers based on assessed value of property (use code T01), gross receipts (use code T09), net income (use code T41); and other taxes on the business of motor transport (use code T28).

Code: T25  Motor Vehicle Operators

Includes: Licenses for the privilege of driving motor vehicles, both commercial and private.

Code: T27  Public Utilities

Includes: Licenses distinctively imposed on public utilities, whether privately or publicly owned, such as passenger and freight transportation companies; telephone, telegraph, and light and power companies; and others.

Excludes: Taxes measured by gross or net income, units of service sold, value of property (report previous items at appropriate tax code related to the type of measurement concerned); and payments-in-lieu-of-taxes received from other government-owned utilities (report at Intergovernmental Revenue).

Code: T28  Occupation and Businesses, NEC

Includes: Licenses (including examination and inspection fees) required of persons engaged in particular professions, trades, or occupations; taxes on insurance companies based on value of their policies; such taxes on businesses not elsewhere classified; and charges or fees relating to the inspection and marketing of commodities (e.g., seed, feed, fertilizer, gasoline, oil, citrus fruit, etc.).

Code: T29  Other License Taxes

Includes: Licenses not listed separately above (e.g., animal licenses including "per head" levies on livestock, health permits, marriage licenses, building and equipment permits, individual permits to purchase liquor, registration fees on aircraft and pleasure boats, and other nonbusiness privileges).

CATEGORY:  Income Taxes

Taxes levied on the gross income of individuals or on the net income of corporations and businesses (i.e., after allowable deductions). Deduct refunds of taxes from gross collections even if they were recorded as tax revenue in a previous fiscal year.

Code: T40  Individual Income Taxes

Includes: Taxes on individuals measured by net income and taxes on special types of income (e.g., interest, dividends, income from intangible property, etc.).

Excludes: Taxes using income from intangible property as a measure of its value as of assessment date (report at Property Taxes, code T01); income taxes on unincorporated businesses (report at Corporation Net Income, code T41); payroll taxes to finance insurance trusts programs; and city gross earnings taxes (report at Taxes, NEC, code T99).

Notes: Includes combined individual and corporation income taxes where proceeds cannot be separated.

Code: T41  Corporation Net Income Taxes

Includes: Taxes on corporations and unincorporated businesses (when taxed separately from individual income), measured by net income, whether on corporations in general or on specific kinds of corporations, such as financial institutions.

Excludes: Income taxes on gross income or receipts of corporations (report at Sales and Gross Receipts Taxes, codes T09-T19); and combined corporation and individual income taxes not separable by type (use code T40).

Notes: Although such taxes may be called "license" or "franchise" taxes, they are classified here if measured by net income.

CATEGORY:  Other Taxes

Code: T50  Death and Gift Taxes

Includes: Taxes imposed on the transfer of property at death, in contemplation of death, or as a gift (e.g., inheritance and estate taxes).

Code: T51  Documentary and Stock Transfer Taxes

Includes: Taxes on the recording, registration, and transfer of documents, such as mortgages, deeds, and securities.

Excludes: Taxes on recording or transfer of motor vehicle titles (report at Motor Vehicle Licenses, code T24).

Code: T53  Severance Taxes

Includes: Taxes imposed distinctively on removal (severance) of natural resources (e.g., oil, gas, coal, other minerals, timber, fish, etc.) from land or water and measured by the value or quantity of products removed or sold.

Code: T99  Taxes, NEC

Includes: Taxes not listed separately or provided for in categories above, such as taxes on land at a specified rate per acre (rather than on assessed value).

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