To provide estimates of state and local government tax revenues. The United
States Code, Title 13, authorizes this data collection and provides for voluntary
responses. All state and local governments in the United States that have tax collection
authority. Government tax authorities report tax revenues by type of tax. Most local governments
report only property tax collections and some report significant non-property
revenues such as income and sales taxes. State governments report data for more
than 25 types of taxes including personal income, sales, corporate income, motor
fuel sales, motor vehicle license, death, and gift taxes. Data are reported for tax collections during the preceding calendar quarter.
Data collection begins 1 month after each quarter and continues for about 3
months. Data collection is quarterly since 1962. A compilation of data from two sources: a mail-out/mail-back data collection
of all 50 states and 55 local governments with significant non-property tax
collections, and a mail-out/mail-back survey of about 6,000 selected local property
tax collection agencies. Actual tax data are collected for state-level taxes,
and local governments with significant non-property taxes. Property taxes of
local governments are estimated from a sample of county areas selected using
a stratified sample procedure. The more than 3,100 county areas are stratified by population, and 530 areas
are selected in the sample. All local tax collectors in county areas with population
exceeding 200,000, and all cities and counties with quarterly tax revenue exceeding
$60 million are selected with certainty. A random sample is taken within each
remaining stratum. Within each selected county area, all local property tax
authorities receive a form, with the number of tax authorities in an area ranging
from one to hundreds. Samples of local governments are re-selected every 5 years;
the latest sample was drawn in 1997. National estimates are a summation of state and weighted local government property
tax data based on survey results. Imputation of non-property tax collections
in smaller local governments is based on data collected from the annual finance
survey. Quarterly Summary of State and Local Government
Tax Revenue reports are released 4 months after each quarterly reference
period. The reports contain national totals by type of tax with historical comparisons
and state totals for major taxes in the state governments. Revisions to historical
data reflect the replacement of estimates with actual totals and all data become
final after one year. The Bureau of Economic Analysis and the Federal Reserve Board use the data
for econometric models of the economy. State and local governments use the data for trend analysis in various types
of taxes and for regional comparisons. Business and financial market analysts
follow tax trends through these data. Provides the most current and comprehensive source of data available on state
and local tax collections, and an important indicator of the direction of government
finances. State Government Tax
Collections Survey Annual Survey of State
and Local Government Finances EXPLORE INFORMATION CONTINUE OVERVIEW Last revised:
Thursday, 27-Jul-2006 10:39:16 EDT
QUARTERLY TAX SURVEY
PURPOSE
COVERAGE
CONTENT
FREQUENCY
METHODS
PRODUCTS
USES
SPECIAL FEATURES
RELATED PROGRAMS