Table 3: State Tax Collections by State and Type of Tax (thousands of dollars) Year: 1994 Quarter: 1 (January, February, March) U.S. Total Alabama Alaska Arizona excl. D.C. Estimate Total Taxes 91,075,715 1,180,453 364,238 1,309,086 Property tax T01 1,435,648 63,676 23 50,694 Local prop. tax T02 395,084 16 0 278 Gen. sales\gross T09 30,884,901 303,772 0 643,088 Motor fuel sales T13 6,014,425 106,186 10,400 104,742 Alcoholic bev. T10 873,850 26,056 3,200 10,696 Public utilities T15 2,244,645 96,392 550 25,213 Insurance T12 2,358,151 45,414 5,800 17,280 Tobacco products T16 1,507,637 15,622 2,800 12,540 Pari-mutuels T14 128,338 1,229 0 2,129 Amusements T11 256,409 26 420 235 Other sales\gross T19 1,934,854 24,317 0 0 Beverage lic. T20 65,489 100 400 934 Public utilities T27 112,477 1,669 0 0 Motor vehicles T24 3,006,663 31,557 5,050 66,591 M.V. Operators T25 245,384 3,470 0 4,921 Corps. in gen. T22 1,019,953 80,492 230 968 Hunt & fish lic. T23 185,057 3,263 3,650 2,997 Amusements T21 41,285 0 50 6 Occup. & bus. lic T28 1,185,836 20,952 5,000 9,173 Other lic. tax T29 116,484 54 50 2,661 Indv. income tax T40 28,376,307 288,566 0 305,598 Corp. net income T41 5,778,122 34,780 46,300 33,051 Death & gift tax T50 1,204,458 10,120 270 13,412 Severance T53 1,030,664 17,394 280,000 0 Doc. & stock tran. T51 594,616 5,330 0 0 Other misc. T99 78,978 0 45 1,879 Arkansas California Colorado Conn. Total Taxes 782,050 12,445,228 885,095 1,634,161 Property tax T01 0 523,317 2,988 0 Local prop. tax T02 984 0 0 0 Gen. sales\gross T09 307,151 5,268,245 280,410 522,735 Motor fuel sales T13 79,631 649,074 95,262 102,699 Alcoholic bev. T10 6,399 64,415 5,536 9,631 Public utilities T15 0 10,197 11 48,414 Insurance T12 16,751 8,007 31,922 50,405 Tobacco products T16 21,757 143,567 14,952 28,997 Pari-mutuels T14 4,403 26,576 1,868 2,267 Amusements T11 210 0 315 5,795 Other sales\gross T19 11,881 8,140 (3) 21,069 Beverage lic. T20 39 0 736 1,313 Public utilities T27 12 20,175 0 0 Motor vehicles T24 19,653 378,798 33,666 30,707 M.V. Operators T25 3,013 24,352 1,472 8,189 Corps. in gen. T22 832 5,974 920 2,638 Hunt & fish lic. T23 2,232 16,261 3,074 916 Amusements T21 255 0 69 0 Occup. & bus. lic T28 4,813 149,156 5,836 8,053 Other lic. tax T29 605 21,923 32 0 Indv. income tax T40 255,338 4,261,510 378,825 540,528 Corp. net income T41 34,723 733,588 16,649 186,734 Death & gift tax T50 3,023 120,806 7,692 50,394 Severance T53 2,683 9,783 2,820 0 Doc. & stock tran. T51 1,940 0 0 12,677 Other misc. T99 3,722 1,364 43 0 Delaware Florida Georgia Hawaii Total Taxes 386,466 4,715,812 2,289,250 838,890 Property tax T01 0 334,231 0 0 Local prop. tax T02 0 0 10,411 0 Gen. sales\gross T09 0 2,575,034 784,435 353,369 Motor fuel sales T13 19,741 326,080 114,981 18,490 Alcoholic bev. T10 2,268 138,400 27,685 10,031 Public utilities T15 5,913 121,069 0 22,226 Insurance T12 22,268 87,705 43,000 116,543 Tobacco products T16 4,663 108,131 18,741 10,130 Pari-mutuels T14 18 29,093 0 0 Amusements T11 0 121 0 0 Other sales\gross T19 8,403 98,132 0 23,325 Beverage lic. T20 125 15,382 98 0 Public utilities T27 1,841 10,520 0 1,085 Motor vehicles T24 5,018 209,652 70,408 15,398 M.V. Operators T25 31 24,562 8,000 223 Corps. in gen. T22 100,492 26,197 5,300 373 Hunt & fish lic. T23 125 3,017 4,900 34 Amusements T21 15 2,345 0 0 Occup. & bus. lic T28 34,994 69,913 12,000 3,389 Other lic. tax T29 129 1,969 12,029 43 Indv. income tax T40 134,476 0 1,033,677 236,412 Corp. net income T41 33,539 187,102 126,828 18,355 Death & gift tax T50 3,744 104,178 12,757 7,383 Severance T53 0 9,501 0 0 Doc. & stock tran. T51 8,573 233,478 0 2,081 Other misc. T99 90 0 4,000 0 Idaho Illinois Indiana Iowa Total Taxes 427,702 3,684,023 1,841,860 1,065,855 Property tax T01 8 57,310 584 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 127,705 1,113,806 720,075 335,430 Motor fuel sales T13 34,971 248,334 145,561 87,093 Alcoholic bev. T10 988 13,555 6,168 2,701 Public utilities T15 458 229,204 0 0 Insurance T12 27,274 29,634 18,502 51,964 Tobacco products T16 4,236 41,872 26,655 22,757 Pari-mutuels T14 0 12,067 0 1,371 Amusements T11 0 8,611 0 2,231 Other sales\gross T19 0 66,705 0 0 Beverage lic. T20 87 810 1,884 2,365 Public utilities T27 7,135 0 12 2,812 Motor vehicles T24 15,775 137,193 61,801 82,103 M.V. Operators T25 689 11,657 0 1,643 Corps. in gen. T22 177 22,201 1,288 6,308 Hunt & fish lic. T23 7,973 1,768 11,360 4,158 Amusements T21 0 1,828 0 402 Occup. & bus. lic T28 4,733 5,572 2,675 17,251 Other lic. tax T29 622 1,260 503 189 Indv. income tax T40 169,950 1,360,884 686,303 396,556 Corp. net income T41 15,472 281,377 126,864 27,291 Death & gift tax T50 730 30,373 31,472 19,419 Severance T53 1,281 0 153 0 Doc. & stock tran. T51 0 8,002 0 1,783 Other misc. T99 7,438 0 0 28 Kansas Kentucky Louisiana Maine Total Taxes 851,000 1,376,743 1,048,175 393,745 Property tax T01 1,311 134,681 0 11,199 Local prop. tax T02 15,116 0 0 0 Gen. sales\gross T09 314,394 442,616 433,724 137,290 Motor fuel sales T13 67,633 94,248 110,027 35,138 Alcoholic bev. T10 14,047 13,342 11,407 10,668 Public utilities T15 0 0 3,435 33 Insurance T12 6,372 31,911 47,666 8,051 Tobacco products T16 12,649 3,513 19,996 11,112 Pari-mutuels T14 2,174 508 1,608 522 Amusements T11 270 71 0 0 Other sales\gross T19 2,747 35 45,216 0 Beverage lic. T20 601 58 308 1,667 Public utilities T27 765 488 697 0 Motor vehicles T24 43,002 27,939 24,402 14,655 M.V. Operators T25 1,893 2,279 3,803 2,385 Corps. in gen. T22 5,302 22,217 18,715 501 Hunt & fish lic. T23 3,161 3,281 1,504 2,547 Amusements T21 136 1 0 142 Occup. & bus. lic T28 8,355 9,265 8,597 7,113 Other lic. tax T29 381 535 254 67 Indv. income tax T40 272,242 496,661 206,934 135,890 Corp. net income T41 37,308 25,387 13,154 8,961 Death & gift tax T50 12,182 21,177 12,741 3,643 Severance T53 28,959 45,676 83,987 0 Doc. & stock tran. T51 0 854 0 2,161 Other misc. T99 0 0 0 0 Maryland Mass. Michigan Minnesota Total Taxes 1,875,260 2,754,665 3,069,766 2,136,979 Property tax T01 0 100 19,283 2,489 Local prop. tax T02 1,622 0 17,952 0 Gen. sales\gross T09 531,238 538,403 893,488 605,528 Motor fuel sales T13 138,525 133,678 198,095 115,957 Alcoholic bev. T10 5,267 13,941 42,111 12,626 Public utilities T15 30,944 0 0 50 Insurance T12 13,020 109,783 55,210 44,635 Tobacco products T16 32,296 55,860 72,832 42,595 Pari-mutuels T14 693 3,480 2,869 0 Amusements T11 625 1,588 0 14,807 Other sales\gross T19 81,467 9,424 2,628 76,983 Beverage lic. T20 30 129 4,475 188 Public utilities T27 0 0 5,588 0 Motor vehicles T24 38,906 34,610 176,256 103,344 M.V. Operators T25 4,732 8,791 7,103 4,917 Corps. in gen. T22 499 4,746 3,940 181 Hunt & fish lic. T23 2,646 2,372 5,777 4,159 Amusements T21 4 312 109 118 Occup. & bus. lic T28 32,182 19,310 20,132 25,880 Other lic. tax T29 1,097 6,528 3,334 2,392 Indv. income tax T40 822,444 1,356,686 1,056,852 867,543 Corp. net income T41 89,266 377,488 460,909 172,413 Death & gift tax T50 24,842 67,591 8,592 12,060 Severance T53 0 0 10,051 55 Doc. & stock tran. T51 17,042 9,845 0 28,059 Other misc. T99 5,873 0 2,180 0 Mississippi Missouri Montana Nebraska Total Taxes 772,925 1,454,788 271,542 533,022 Property tax T01 0 0 0 0 Local prop. tax T02 22,601 10,862 26,001 680 Gen. sales\gross T09 349,761 539,849 0 186,537 Motor fuel sales T13 78,883 112,821 34,036 61,249 Alcoholic bev. T10 8,722 5,114 3,610 3,726 Public utilities T15 0 536 2,791 555 Insurance T12 21,342 48,137 7,869 2,106 Tobacco products T16 13,106 24,118 3,189 11,383 Pari-mutuels T14 0 0 40 347 Amusements T11 34,928 2,404 0 2,515 Other sales\gross T19 2,024 0 945 5,517 Beverage lic. T20 694 62 27 0 Public utilities T27 0 3,036 0 0 Motor vehicles T24 23,431 70,544 12,694 21,271 M.V. Operators T25 1,955 3,607 860 1,169 Corps. in gen. T22 14,981 12,782 314 1,966 Hunt & fish lic. T23 2,227 3,894 15,891 2,178 Amusements T21 0 263 7,468 0 Occup. & bus. lic T28 10,816 26,126 8,205 11,417 Other lic. tax T29 1,427 2,009 0 2,737 Indv. income tax T40 127,784 551,371 95,093 186,363 Corp. net income T41 47,502 19,663 10,196 27,827 Death & gift tax T50 3,112 15,604 2,570 2,136 Severance T53 7,629 0 28,387 355 Doc. & stock tran. T51 0 0 0 988 Other misc. T99 0 1,986 11,356 0 Nevada N. Hampshire New Jersey New Mexico Estimate Total Taxes 584,382 218,181 3,357,429 605,891 Property tax T01 10,885 13 5,636 0 Local prop. tax T02 0 0 0 13,226 Gen. sales\gross T09 290,667 0 853,318 265,655 Motor fuel sales T13 41,813 22,190 110,377 53,230 Alcoholic bev. T10 3,039 2,295 8,926 4,196 Public utilities T15 1,048 8,754 101 6,376 Insurance T12 26,537 14,607 171,990 25,840 Tobacco products T16 8,632 9,739 61,971 4,708 Pari-mutuels T14 0 1,159 1,852 219 Amusements T11 117,170 603 57,754 0 Other sales\gross T19 10,009 67,564 44,121 16,326 Beverage lic. T20 0 641 826 152 Public utilities T27 0 1,589 0 0 Motor vehicles T24 20,891 12,543 67,954 15,236 M.V. Operators T25 2,394 1,422 5,430 1,107 Corps. in gen. T22 2,370 2,159 17,826 437 Hunt & fish lic. T23 633 1,109 3,835 420 Amusements T21 6,770 215 13,919 28 Occup. & bus. lic T28 31,144 9,310 15,134 3,572 Other lic. tax T29 1,170 695 340 201 Indv. income tax T40 0 2,720 1,672,588 93,473 Corp. net income T41 0 40,786 153,580 24,500 Death & gift tax T50 6,661 10,726 74,105 2,708 Severance T53 2,042 0 0 74,281 Doc. & stock tran. T51 507 6,545 15,846 0 Other misc. T99 0 797 0 0 New York N. Carolina N. Dakota Ohio Total Taxes 7,823,982 2,463,989 213,838 3,780,487 Property tax T01 0 16,823 1,195 101 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 1,533,384 624,721 67,109 1,067,946 Motor fuel sales T13 121,153 214,928 22,456 361,351 Alcoholic bev. T10 48,437 38,057 1,093 16,795 Public utilities T15 448,472 72,009 6,958 212,115 Insurance T12 182,209 35,438 5,845 164,024 Tobacco products T16 157,925 6,050 5,407 66,943 Pari-mutuels T14 18,157 0 0 1,774 Amusements T11 72 0 3,053 0 Other sales\gross T19 345,922 100,011 7,733 14,340 Beverage lic. T20 9,183 649 29 5,891 Public utilities T27 46,855 0 3 26 Motor vehicles T24 158,600 113,402 8,478 94,107 M.V. Operators T25 19,100 13,404 706 4,985 Corps. in gen. T22 8,732 90,970 0 175,757 Hunt & fish lic. T23 1,670 1,054 2,110 3,822 Amusements T21 212 0 73 0 Occup. & bus. lic T28 23,503 18,176 6,531 74,706 Other lic. tax T29 818 390 0 1,126 Indv. income tax T40 3,534,205 936,035 36,579 1,137,804 Corp. net income T41 912,619 153,151 11,115 371,021 Death & gift tax T50 184,348 28,246 1,052 3,529 Severance T53 0 475 26,313 2,324 Doc. & stock tran. T51 68,406 0 0 0 Other misc. T99 0 0 0 0 Oklahoma Oregon Penn. R. Island Total Taxes 1,038,563 955,667 4,975,925 372,000 Property tax T01 0 1 3,908 2,183 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 274,503 0 1,232,269 99,497 Motor fuel sales T13 89,768 80,620 213,289 32,611 Alcoholic bev. T10 12,452 2,378 40,262 1,703 Public utilities T15 3,312 803 646,448 32,706 Insurance T12 28,569 9,702 221,939 16,735 Tobacco products T16 17,992 26,986 69,916 9,092 Pari-mutuels T14 941 263 4,119 1,630 Amusements T11 3 16 204 0 Other sales\gross T19 1,925 0 193,409 3,372 Beverage lic. T20 580 292 3,410 16 Public utilities T27 0 3,278 1,081 0 Motor vehicles T24 124,610 92,654 102,431 16,441 M.V. Operators T25 0 3,621 11,291 184 Corps. in gen. T22 1,417 1,134 242,893 5,695 Hunt & fish lic. T23 3,879 5,708 3,678 386 Amusements T21 54 23 13 47 Occup. & bus. lic T28 301 36,268 167,285 5,951 Other lic. tax T29 383 526 3,306 12 Indv. income tax T40 313,024 629,938 1,245,821 105,301 Corp. net income T41 55,653 29,476 371,718 36,203 Death & gift tax T50 13,653 8,197 149,306 1,813 Severance T53 89,422 19,336 0 0 Doc. & stock tran. T51 1,505 4,447 42,987 416 Other misc. T99 4,617 0 4,942 6 S. Carolina S. Dakota Tennessee Texas Total Taxes 1,061,870 146,426 1,350,096 4,049,264 Property tax T01 9,246 0 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 451,558 71,642 745,734 2,013,770 Motor fuel sales T13 72,264 14,494 160,584 518,672 Alcoholic bev. T10 25,647 2,300 15,906 98,629 Public utilities T15 14,978 602 12 52,101 Insurance T12 19,787 11,020 62,824 285,648 Tobacco products T16 6,796 3,265 18,849 140,074 Pari-mutuels T14 0 160 0 0 Amusements T11 3,908 0 0 (1,555) Other sales\gross T19 11,238 6,016 51,552 416,948 Beverage lic. T20 3,072 35 340 4,225 Public utilities T27 0 0 1,464 883 Motor vehicles T24 22,000 13,210 48,108 102,363 M.V. Operators T25 3,900 419 5,887 16,708 Corps. in gen. T22 19,573 213 87,903 8,883 Hunt & fish lic. T23 1,117 2,582 2,535 13,229 Amusements T21 2,804 0 18 3,430 Occup. & bus. lic T28 26,542 4,500 3,273 110,619 Other lic. tax T29 23,745 138 2,900 2,823 Indv. income tax T40 268,948 0 11,755 0 Corp. net income T41 62,622 10,280 97,603 0 Death & gift tax T50 6,501 4,170 9,690 35,789 Severance T53 0 1,380 207 226,025 Doc. & stock tran. T51 5,624 0 17,660 0 Other misc. T99 0 0 5,292 0 Utah Vermont Virginia Washington Total Taxes 583,476 205,321 1,817,305 2,406,460 Property tax T01 (2,739) 2,123 12 165,032 Local prop. tax T02 0 0 0 259,760 Gen. sales\gross T09 262,834 43,621 456,119 1,431,233 Motor fuel sales T13 46,175 14,643 166,759 143,546 Alcoholic bev. T10 4,447 3,527 28,713 32,715 Public utilities T15 0 2,414 7 61,604 Insurance T12 13,630 5,405 18,948 22,334 Tobacco products T16 6,354 3,274 3,522 52,091 Pari-mutuels T14 0 0 0 779 Amusements T11 0 0 5 4 Other sales\gross T19 0 24,213 85,542 17,544 Beverage lic. T20 135 66 1,422 1,956 Public utilities T27 0 0 0 1,445 Motor vehicles T24 11,138 8,069 74,068 64,903 M.V. Operators T25 2,238 573 5,926 5,010 Corps. in gen. T22 0 211 8,046 2,366 Hunt & fish lic. T23 1,002 875 648 4,855 Amusements T21 0 53 2 36 Occup. & bus. lic T28 2,000 4,871 19,478 43,874 Other lic. tax T29 0 845 914 251 Indv. income tax T40 222,348 50,775 861,355 0 Corp. net income T41 7,444 12,636 29,936 0 Death & gift tax T50 1,395 15,920 21,628 9,324 Severance T53 5,037 0 451 19,718 Doc. & stock tran. T51 0 2,866 25,261 63,791 Other misc. T99 38 8,341 8,543 2,289 W. Virginia Wisconsin Wyoming Ex. Wash. DC Estimate Total Taxes 602,372 1,944,371 129,641 608,952 Property tax T01 335 19,000 0 206,024 Local prop. tax T02 0 0 15,575 0 Gen. sales\gross T09 177,713 536,000 77,525 106,728 Motor fuel sales T13 45,213 137,000 7,754 6,222 Alcoholic bev. T10 1,771 8,000 252 874 Public utilities T15 71,834 4,000 0 45,831 Insurance T12 17,512 25,000 4,037 8,476 Tobacco products T16 8,496 38,000 1,486 5,430 Pari-mutuels T14 0 4,000 23 0 Amusements T11 0 0 0 0 Other sales\gross T19 27,406 0 708 7,620 Beverage lic. T20 14 43 0 1,263 Public utilities T27 0 3 15 0 Motor vehicles T24 14,934 54,000 12,099 3,927 M.V. Operators T25 0 5,000 363 416 Corps. in gen. T22 223 2,000 611 1,294 Hunt & fish lic. T23 789 10,000 3,756 0 Amusements T21 0 65 0 0 Occup. & bus. lic T28 732 36,000 1,158 8,273 Other lic. tax T29 71 13,000 0 0 Indv. income tax T40 156,152 873,000 0 157,269 Corp. net income T41 42,052 163,000 0 35,523 Death & gift tax T50 1,896 8,000 3,778 4,738 Severance T53 34,287 260 392 0 Doc. & stock tran. T51 942 5,000 0 9,044 Other misc. T99 0 4,000 109 0