State Government Tax Collections

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Definitions

• Alcoholic beverages – See under License taxes and Sales and gross receipts taxes.
• Amusements – See under License taxes and Sales and gross receipts taxes.

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• Corporate net income taxes – Taxes on net income of corporations and unincorporated businesses (when taxed separately from individual income). Includes distinctively imposed net income taxes on special kinds of corporations (e.g., financial institutions).

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• Death and gift taxes – Taxes imposed on transfer of property at death, in contemplation of death, or as a gift.
• Document and stock transfer taxes – Taxes on the recording, registering, and transfer of documents such as mortgages, deeds, and securities, except taxes on recording or transfer of motor vehicle titles, which are classified elsewhere.

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• Fiscal year – The 12-month period at the end of which the government or any government agency determines its financial condition and the results of its operations and closes its books.

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• General sale or gross receipts taxes – See Sales and gross receipt taxes.

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• Individual income taxes – Taxes on individuals measured by net income and taxes distinctively imposed on special types of income (e.g., interest, dividends, income from intangibles, etc.).
• Imputation – The process of estimating what a government unit that did not respond to a request for information would have reported.
• Insurance sales and gross receipts taxes – See Sales and gross receipts taxes.

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• Land and existing structures, capital outlay expenditures – Purchase of these assets as such, purchase of rights-of-way, payments on capital leases, and title search and similar activity associated with the purchase transactions. See Capital outlay.
• Libraries – Provision and support of public library facilities and services.
• License taxes – Taxes exacted (either for revenue raising or for regulation) as a condition to the exercise of a business or nonbusiness privilege, at a flat rate or measured by such bases as capital stock, capital surplus, number of business units, or capacity. Excludes taxes measured directly by transactions, gross or net income, or value of property except those to which only nominal rates apply. "License" based on these latter measures, other than those at nominal rates, are classified according to the measure concerned. Includes "fees" related to licensing activities--automobile inspection, gasoline and oil inspection, professional examinations and licenses, etc.--as well as license taxes producing substantial revenue.

1. Alcoholic beverages – Licenses for manufacturing, importing, wholesaling, and retailing alcoholic beverages other than those based on volume or value of transactions or assessed value of property.
2. Amusements – License taxes imposed on amusement businesses generally or on specific amusement enterprises (race tracks, theaters, athletic events, etc.). Does not include "licenses" based on value or number of admissions, amount of wagers, or gross or net income, which are classified elsewhere.
3. Corporations in general – Franchise license taxes, organization, filing, and entrance fees, and other license taxes which are applicable, with only specific exceptions, to all corporations. Does not include corporation taxes based on value of property, net income, or gross receipts from sales, or taxes imposed distinctively on particular types of corporations (public utilities, insurance companies, etc.).
4. Hunting and fishing – Commercial and noncommercial hunting and fishing licenses and shipping permits.
5. Motor vehicles – License taxes imposed on owners or operators of motor vehicle, commercial and noncommercial, for the right to use public highways, including charges for title registration and inspection of vehicles. Does not include personal property taxes or sales and gross receipts taxes relating to motor carriers based on assessed value of property, gross receipts, or net income, or other taxes on the business of motor transport.
6. Motor vehicle operators – Licenses for privilege of driving motor vehicles, including both private and commercial licenses.
7. Occupations and businesses, n.e.c. – License taxes (including examination and inspection fees) required of persons engaging in particular professions, trades, or occupations, and such taxes on businesses not elsewhere classified. Includes charges relating to inspection and marketing of seed, feed, fertilizer, gasoline, oil, citrus fruit, and other commodities, and chain store licenses, as well as licenses relating to operation of particular business enterprises.
8. Public utilities – License taxes distinctively imposed on public passenger and freight transportation companies, telephone, telegraph, and light and power companies, and other public utility companies including government-owned utilities. Does not include taxes measured by gross or net income, units of service sold, or value of property.
9. Other license taxes – License taxes not listed separately(e.g., animal licenses, marriage licenses, registration fees on pleasure boats and aircraft, individual permits to purchase liquor, and other nonbusiness privileges).

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• Motor fuel sales taxes – See Sales and gross receipts taxes.
• Motor vehicle licenses taxes – See License taxes.

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• N.E.C. – Not elsewhere classified.

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• Occupations and business license taxes – See License taxes.

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• Property taxes – Taxes conditioned on ownership of property and measured by its value. Includes general property taxes related to property as a whole, real and personal, tangible or intangible, whether taxed at a single rate or at classified rates, and taxes on selected types of property, such as motor vehicles, or on certain or all intangibles.
• Public utility taxes – See License taxes and sales and gross receipts taxes.

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• Sales and gross receipts taxes – Taxes, including: "licenses" at more than nominal rates, based on volume or value of transfers of goods or services; upon gross receipts, or upon gross income; and related taxes based upon use, storage, production (other than severance of natural resources), importation, or consumption of goods. Dealer discounts of "commissions" allowed to merchants for collection of taxes from consumers are excluded. Comprises:

1. General sales or gross receipts taxes – Sales or gross receipts taxes which are applicable with only specified exceptions to all types of goods and services, or all gross income, whether at a single rate or at classified rates. Taxes imposed distinctively upon sales or gross receipts from selected commodities, services, or business are reported separately under categories one through eight below.
2. Selective sales and gross receipts taxes – Sales and gross receipts taxes imposed on sales of particular commodities or services or gross receipts of particular businesses, separately and apart from the application of general sales and gross receipts taxes.

Specific selective sales taxes included are shown in categories one through eight below.

1. Alcoholic beverages – Selective sales and gross receipts taxes on alcoholic beverages.
2. Amusements – Selective sales and gross receipts taxes on admission tickets or admission charges and on gross receipts of all or specified types of amusement businesses.
3. Insurance – Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross premiums.
4. Motor fuels – Selective sales and gross receipts taxes on gasoline, diesel oil, and other fuels used in motor vehicles, including aircraft fuel. Note that any amounts refunded are deducted from gross collections.
5. Parimutuels – Taxes measured by amounts wagered at race tracts, including "breakage" collected by the government.
6. Public utilities – Taxes imposed distinctively on public passenger and freight transportation companies, telephone, telegraph, and light and power companies, and other public utility companies measured by gross receipts, gross earnings, or units of service sold. Taxes levied on such companies on other bases are classified elsewhere in accordance with the nature of the tax.
7. Tobacco products – Selective sales and gross receipts taxes on tobacco products, including cigarette tubes and papers.
8. Other selective sales and gross receipts taxes – Selective sales and gross receipts taxes relating to specific commodities, businesses, or services not separately enumerated (lubrication oil, fuel other than motor fuel, meals, margarine, cement, etc.).

• Selective sales and gross receipts taxes – See Sales and gross receipts taxes.
• Severance taxes – Taxes imposed distinctively on removal of natural products (e.g., oil, gas, other minerals, timber, fish, etc.) from land or water and measured by value or quantity of products removed or sold.
• State government – The state government in each case consists of the legislative, executive, and judicial branches of government and all departments, boards, commissions, and other organizational units. It also includes any semi-autonomous authorities, institutions of higher education, districts, and other agencies that are subject to administrative and fiscal control by the State through its appointment of officers, determination of budgets, approval of plans, and other devices. As to all such agencies, financial information included in the Census reports represents their gross transactions with the public and other governments, rather than only the net effect of such transactions on central state funds. Each data item for a state government consists of the sum of amounts of the type described for all funds and accounts--including not only the general fund but also special revenue funds, sinking funds, public trust funds, bond funds, and all other special funds.

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• Taxes – Compulsory contributions exacted by a government for public purposes except employee and employee assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. All tax revenue is classified as general revenue and comprises amounts received (including interest and penalties but excluding protested amounts and refunds) from all taxes imposed by a government. Note that local government tax revenue excludes any amounts from shares of state-imposed and collected taxes, which are classified as Intergovernmental revenue.
• Tobacco products sales taxes – See Sales and gross receipts taxes.
• Toll highway facilities – Toll turnpikes and toll roads, toll bridges, ferries, and toll tunnels owned or operated by state or local government agencies. Expenditure for this purpose includes only acquisition, construction, and maintenance of state facilities; it does not include any debt service on toll facility debt or any aid to local governments for toll facilities.

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