Table 3: State Tax Collections by State and Type of Tax (thousands of dollars) Year: 1994 Quarter: 4 (October, November, December) U.S. Total Alabama Alaska Arizona Excl. D.C. Total Taxes 91,149,689 1,191,064 797,139 1,582,199 Property tax T01 1,236,827 35,504 (184) 125,795 Local prop. tax T02 380,686 1,625 0 299 Gen. sales\gross T09 31,961,642 338,708 0 663,756 Motor fuel sales T13 6,335,762 112,033 10,920 111,074 Alcoholic bev. T10 931,019 30,865 2,736 32,905 Public utilities T15 1,680,597 88,211 0 17,920 Insurance T12 1,391,443 8,290 0 2,024 Tobacco products T16 1,706,509 17,230 4,110 55,999 Pari-mutuels T14 111,080 1,150 0 1,490 Amusements T11 297,794 27 474 217 Other sales\gross T19 2,082,804 27,750 0 0 Beverage lic. T20 52,673 1,470 911 743 Public utilities T27 57,488 2,698 104 0 Motor vehicles T24 2,749,201 57,318 6,860 50,508 M.V. Operators T25 254,813 2,578 0 4,585 Corps. in gen. T22 709,853 6,084 111 753 Hunt & fish lic. T23 284,454 6,345 6,773 2,059 Amusements T21 26,934 0 15 10 Occup. & bus. lic T28 1,128,503 28,600 6,112 7,363 Other lic. tax T29 109,654 21 0 1,152 Indv. income tax T40 29,019,773 360,344 0 390,789 Corp. net income T41 5,508,936 36,053 320,137 93,430 Death & gift tax T50 1,276,824 7,092 222 9,779 Severance T53 1,181,753 15,494 437,837 0 Doc. & stock tran. T51 571,118 5,574 0 0 Other misc. T99 101,549 0 1 9,549 Conn- Arkansas California Colorado ecticut Total Taxes 770,968 11,744,658 1,036,996 2,041,814 Property tax T01 1,646 560,348 1,019 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 319,881 4,136,508 299,346 760,885 Motor fuel sales T13 76,910 666,646 105,131 153,297 Alcoholic bev. T10 6,074 73,621 5,888 14,388 Public utilities T15 0 13,820 4 34,042 Insurance T12 17,800 266,796 0 1,130 Tobacco products T16 23,553 140,941 16,159 49,080 Pari-mutuels T14 2,137 31,205 1,452 2,786 Amusements T11 214 0 0 7,501 Other sales\gross T19 13,047 6,990 87,323 Beverage lic. T20 42 4,250 823 1,479 Public utilities T27 730 20,820 0 0 Motor vehicles T24 14,090 507,761 25,732 33,461 M.V. Operators T25 2,878 24,007 3,004 6,777 Corps. in gen. T22 366 5,567 851 2,638 Hunt & fish lic. T23 45 8,485 27,148 269 Amusements T21 85 15 103 0 Occup. & bus. lic T28 7,060 228,425 6,159 7,929 Other lic. tax T29 794 3,161 175 0 Indv. income tax T40 246,366 3,826,165 499,744 715,765 Corp. net income T41 15,494 1,075,465 39,990 73,622 Death & gift tax T50 12,520 129,872 8,084 88,678 Severance T53 3,005 13,716 (3,897) 0 Doc. & stock tran. T51 2,775 0 0 764 Other misc. T99 3,456 74 81 0 Delaware Florida Georgia Hawaii Total Taxes 332,148 4,196,778 2,328,333 692,916 Property tax T01 0 21,074 0 0 Local prop. tax T02 0 0 16,121 0 Gen. sales\gross T09 0 2,572,338 901,916 318,484 Motor fuel sales T13 22,011 330,552 134,016 19,207 Alcoholic bev. T10 3,423 135,235 30,684 9,282 Public utilities T15 6,517 127,002 0 25,427 Insurance T12 850 21,523 45,000 15,643 Tobacco products T16 5,326 108,672 22,129 8,240 Pari-mutuels T14 37 19,141 0 0 Amusements T11 0 49 0 0 Other sales\gross T19 1,846 88,337 0 20,449 Beverage lic. T20 156 890 3,265 0 Public utilities T27 197 75 0 1,020 Motor vehicles T24 34 190,762 21,155 10,606 M.V. Operators T25 28 22,939 9,000 56 Corps. in gen. T22 56,735 9,992 6,000 143 Hunt & fish lic. T23 277 3,732 5,000 90 Amusements T21 21 1,593 0 0 Occup. & bus. lic T28 35,336 46,937 13,500 2,287 Other lic. tax T29 299 1,924 15,110 79 Indv. income tax T40 144,701 0 967,195 265,279 Corp. net income T41 35,539 188,875 108,595 (10,654) Death & gift tax T50 8,161 106,147 25,247 5,541 Severance T53 0 2,537 0 0 Doc. & stock tran. T51 9,655 196,452 0 1,737 Other misc. T99 999 0 4,400 0 Idaho Illinois Indiana Iowa Total Taxes 568,582 3,627,632 1,745,158 1,076,043 Property tax T01 71 54,413 1,277 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 144,589 1,271,945 782,527 373,385 Motor fuel sales T13 42,205 266,208 148,548 96,603 Alcoholic bev. T10 1,157 14,917 9,540 2,986 Public utilities T15 307 182,015 0 0 Insurance T12 6,185 21,090 30,771 4 Tobacco products T16 6,779 76,985 30,544 25,096 Pari-mutuels T14 0 9,946 0 579 Amusements T11 0 11,073 0 6,497 Other sales\gross T19 0 89,726 0 0 Beverage lic. T20 777 1,074 3,120 1,731 Public utilities T27 8,223 0 15 2,152 Motor vehicles T24 14,107 137,325 24,399 52,912 M.V. Operators T25 1,090 14,447 2,625 2,396 Corps. in gen. T22 181 20,830 1,019 8,460 Hunt & fish lic. T23 5,128 3,114 11,643 4,964 Amusements T21 0 1,870 0 535 Occup. & bus. lic T28 4,933 4,720 403 15,272 Other lic. tax T29 307 678 112 311 Indv. income tax T40 278,336 1,174,752 560,270 393,380 Corp. net income T41 44,552 229,280 113,739 60,773 Death & gift tax T50 1,334 32,941 24,397 26,054 Severance T53 218 0 209 0 Doc. & stock tran. T51 0 8,283 0 1,717 Other misc. T99 8,103 0 0 236 Kansas Kentucky Louisiana Maine Total Taxes 883,127 1,426,068 1,225,403 428,298 Property tax T01 5,695 151,228 0 125 Local prop. tax T02 863 0 0 0 Gen. sales\gross T09 350,869 493,569 495,609 163,458 Motor fuel sales T13 70,595 99,627 121,690 36,884 Alcoholic bev. T10 14,793 14,777 13,241 9,271 Public utilities T15 0 0 3,685 43 Insurance T12 40,961 6,483 30,756 7,353 Tobacco products T16 13,955 3,654 22,142 11,871 Pari-mutuels T14 1,446 2,267 1,155 1,193 Amusements T11 268 0 0 0 Other sales\gross T19 2,978 77 46,098 0 Beverage lic. T20 724 48 652 769 Public utilities T27 1,195 0 1,156 0 Motor vehicles T24 24,760 28,896 8,154 12,611 M.V. Operators T25 2,048 1,956 1,984 2,459 Corps. in gen. T22 3,205 12,958 67,193 125 Hunt & fish lic. T23 2,178 0 3,445 2,675 Amusements T21 68 0 0 198 Occup. & bus. lic T28 6,208 1,185 7,587 0 Other lic. tax T29 350 129 308 68 Indv. income tax T40 252,523 459,737 240,804 161,030 Corp. net income T41 54,803 78,120 45,930 12,467 Death & gift tax T50 14,273 19,797 20,192 3,071 Severance T53 18,369 50,755 93,622 0 Doc. & stock tran. T51 0 805 0 2,627 Other misc. T99 0 0 0 0 Mass- Maryland achusetts Michigan Minnesota Estimate Estimate Estimate Total Taxes 1,804,260 2,508,920 2,857,053 2,268,309 Property tax T01 0 71 22,082 1,551 Local prop. tax T02 8,789 0 17,194 0 Gen. sales\gross T09 388,087 618,800 814,307 689,903 Motor fuel sales T13 146,125 148,826 185,576 122,727 Alcoholic bev. T10 6,308 15,301 15,698 13,608 Public utilities T15 33,729 0 0 0 Insurance T12 33,947 28,330 44,445 43,336 Tobacco products T16 34,996 58,652 61,822 46,490 Pari-mutuels T14 732 486 3,382 329 Amusements T11 693 2,197 0 13,171 Other sales\gross T19 95,300 16,799 2,537 115,447 Beverage lic. T20 66 951 424 207 Public utilities T27 0 0 4,735 0 Motor vehicles T24 26,957 34,284 94,351 109,166 M.V. Operators T25 4,578 13,820 4,462 5,439 Corps. in gen. T22 682 3,484 3,743 578 Hunt & fish lic. T23 3,639 174 13,984 15,835 Amusements T21 3 95 177 21 Occup. & bus. lic T28 37,728 7,898 15,802 31,286 Other lic. tax T29 87 4,971 1,180 1,898 Indv. income tax T40 864,167 1,320,936 1,064,105 900,116 Corp. net income T41 70,838 141,780 448,072 122,797 Death & gift tax T50 22,623 80,036 29,531 16,121 Severance T53 0 0 6,466 21 Doc. & stock tran. T51 18,591 11,029 0 18,262 Other misc. T99 5,595 0 2,978 0 Mississippi Missouri Montana Nebraska Total Taxes 801,602 1,537,213 267,150 505,039 Property tax T01 17 0 0 0 Local prop. tax T02 0 1,544 93,715 0 Gen. sales\gross T09 359,214 570,009 0 188,468 Motor fuel sales T13 80,839 141,933 43,248 67,416 Alcoholic bev. T10 8,707 6,621 3,231 3,858 Public utilities T15 0 581 401 577 Insurance T12 26,400 34,679 839 20 Tobacco products T16 13,846 27,928 3,034 11,929 Pari-mutuels T14 0 0 48 154 Amusements T11 43,467 11,305 0 2,562 Other sales\gross T19 0 0 2,584 6,555 Beverage lic. T20 828 81 31 0 Public utilities T27 0 3,292 0 0 Motor vehicles T24 23,293 53,434 8,829 12,129 M.V. Operators T25 1,825 3,738 809 1,532 Corps. in gen. T22 13,010 10,483 151 38 Hunt & fish lic. T23 3,251 5,904 5,290 2,950 Amusements T21 0 300 540 0 Occup. & bus. lic T28 7,564 21,263 0 12,038 Other lic. tax T29 1,156 4,610 7,192 2,721 Indv. income tax T40 165,243 548,361 56,392 168,660 Corp. net income T41 42,319 78,128 15,883 19,891 Death & gift tax T50 3,641 12,428 3,732 2,162 Severance T53 6,982 0 16,040 342 Doc. & stock tran. T51 0 0 0 1,037 Other misc. T99 0 591 5,161 0 New Nevada Hampshire New Jersey New Mexico Estimate Total Taxes 643,892 247,391 3,339,454 534,879 Property tax T01 18,320 265 367 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 341,116 0 1,150,574 240,000 Motor fuel sales T13 49,531 25,748 113,398 44,165 Alcoholic bev. T10 3,421 2,510 27,621 4,200 Public utilities T15 1,283 10,093 39,048 1,580 Insurance T12 18,636 9,111 7,688 5,450 Tobacco products T16 9,506 10,708 65,496 4,400 Pari-mutuels T14 0 4,566 898 225 Amusements T11 119,672 678 65,347 180 Other sales\gross T19 10,025 104,792 69,853 12,300 Beverage lic. T20 0 741 679 4 Public utilities T27 0 1,717 0 5 Motor vehicles T24 17,085 13,415 90,674 28,000 M.V. Operators T25 2,680 1,800 7,246 1,025 Corps. in gen. T22 2,732 233 20,872 310 Hunt & fish lic. T23 888 1,645 1,406 3,500 Amusements T21 7,604 98 10,376 55 Occup. & bus. lic T28 28,742 5,108 16,000 3,200 Other lic. tax T29 926 (39) 85 0 Indv. income tax T40 0 6,340 1,395,299 114,000 Corp. net income T41 0 30,684 179,821 13,300 Death & gift tax T50 5,390 8,763 65,767 3,180 Severance T53 945 0 0 55,800 Doc. & stock tran. T51 5,390 7,691 10,939 0 Other misc. T99 0 724 0 0 North North New York Carolina Dakota Ohio Total Taxes 7,962,473 2,703,675 216,430 3,391,432 Property tax T01 0 6,070 78 17 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 1,739,601 687,019 71,108 1,168,169 Motor fuel sales T13 125,410 221,589 24,400 281,176 Alcoholic bev. T10 56,844 39,763 1,343 20,015 Public utilities T15 419,332 58,487 6,776 281,514 Insurance T12 129,696 64,951 4,863 134,869 Tobacco products T16 175,382 11,447 6,183 71,630 Pari-mutuels T14 11,740 0 0 2,903 Amusements T11 245 0 2,675 0 Other sales\gross T19 275,215 100,062 13,454 15,261 Beverage lic. T20 4,799 464 207 1,924 Public utilities T27 2,920 0 2 70 Motor vehicles T24 133,600 55,743 11,866 73,667 M.V. Operators T25 19,000 12,618 715 8,975 Corps. in gen. T22 7,636 40,360 0 0 Hunt & fish lic. T23 15,578 5,852 554 10,015 Amusements T21 12 0 48 0 Occup. & bus. lic T28 35,135 0 5,925 61,593 Other lic. tax T29 0 296 0 180 Indv. income tax T40 4,013,916 1,149,858 26,982 1,223,895 Corp. net income T41 569,965 203,304 10,154 0 Death & gift tax T50 140,259 29,423 695 33,067 Severance T53 0 407 28,402 2,492 Doc. & stock tran. T51 86,188 0 0 0 Other misc. T99 0 15,962 0 0 Penn- Rhode Oklahoma Oregon sylvania Island Total Taxes 1,001,081 996,350 3,887,851 348,325 Property tax T01 0 115 1,585 29 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 282,390 0 1,395,970 117,910 Motor fuel sales T13 94,449 94,486 162,832 31,168 Alcoholic bev. T10 14,492 2,690 32,746 1,234 Public utilities T15 3,658 1,136 556 0 Insurance T12 31,312 15,133 4,252 424 Tobacco products T16 19,027 28,935 86,880 12,486 Pari-mutuels T14 938 283 4,333 1,784 Amusements T11 3,206 22 45 0 Other sales\gross T19 3,095 0 147,162 5,347 Beverage lic. T20 694 424 3,608 205 Public utilities T27 0 789 4,423 0 Motor vehicles T24 114,479 52,394 93,813 13,427 M.V. Operators T25 0 3,522 12,451 139 Corps. in gen. T22 1,231 1,178 234,653 1,093 Hunt & fish lic. T23 6,622 6,251 10,579 277 Amusements T21 112 78 12 47 Occup. & bus. lic T28 201 54,108 30,254 3,842 Other lic. tax T29 265 872 268 35 Indv. income tax T40 318,229 634,874 1,071,667 146,235 Corp. net income T41 14,860 70,655 393,412 5,906 Death & gift tax T50 13,344 4,901 138,724 5,571 Severance T53 71,793 18,703 0 0 Doc. & stock tran. T51 1,449 4,801 52,814 1,166 Other misc. T99 5,235 0 4,812 0 South South Carolina Dakota Tennessee Texas Total Taxes 1,228,961 174,582 1,361,563 4,283,027 Property tax T01 3,906 0 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 421,447 81,000 856,300 2,155,445 Motor fuel sales T13 78,555 38,900 173,363 546,368 Alcoholic bev. T10 27,351 2,510 15,983 100,498 Public utilities T15 4,225 600 21 60,680 Insurance T12 17,510 7,200 47,089 10,538 Tobacco products T16 7,630 3,600 21,092 147,435 Pari-mutuels T14 0 18 0 0 Amusements T11 5,946 0 0 12 Other sales\gross T19 16,808 0 1,302 493,621 Beverage lic. T20 2,588 33 378 6,075 Public utilities T27 0 0 12 (326) Motor vehicles T24 11,919 12,100 28,328 190,352 M.V. Operators T25 2,054 470 4,623 17,760 Corps. in gen. T22 4,515 180 46,709 104,380 Hunt & fish lic. T23 4,980 6,720 4,795 17,472 Amusements T21 1,336 0 13 1,216 Occup. & bus. lic T28 24,942 51 2,999 176,078 Other lic. tax T29 5,717 0 38,950 2,800 Indv. income tax T40 512,279 0 3,966 0 Corp. net income T41 59,231 11,400 79,769 0 Death & gift tax T50 11,250 7,900 9,746 40,566 Severance T53 0 1,900 1,361 212,057 Doc. & stock tran. T51 4,772 0 18,642 0 Other misc. T99 0 0 6,122 0 Utah Vermont Virginia Washington Total Taxes 616,621 196,437 2,031,550 2,558,600 Property tax T01 548 2,329 75 165,088 Local prop. tax T02 0 0 0 239,755 Gen. sales\gross T09 242,813 44,860 474,674 1,574,430 Motor fuel sales T13 55,020 15,930 175,139 165,032 Alcoholic bev. T10 4,622 3,362 25,613 31,512 Public utilities T15 0 1,359 26,978 46,226 Insurance T12 14,276 4,470 42,248 43,220 Tobacco products T16 6,528 3,765 4,008 52,389 Pari-mutuels T14 0 27 0 619 Amusements T11 0 0 47 4 Other sales\gross T19 0 24,862 92,667 28,058 Beverage lic. T20 152 16 1,483 1,489 Public utilities T27 0 0 0 1,464 Motor vehicles T24 9,230 10,843 57,218 55,022 M.V. Operators T25 2,254 868 5,325 5,162 Corps. in gen. T22 0 207 1,478 2,028 Hunt & fish lic. T23 2,500 1,707 9,536 9,146 Amusements T21 0 87 2 15 Occup. & bus. lic T28 0 3,692 13,479 37,584 Other lic. tax T29 305 574 528 217 Indv. income tax T40 244,208 64,637 992,037 0 Corp. net income T41 24,928 7,157 61,954 0 Death & gift tax T50 3,095 1,805 16,901 9,089 Severance T53 5,521 0 459 25,801 Doc. & stock tran. T51 0 3,380 20,351 65,250 Other misc. T99 621 500 9,350 0 West Virgini Wisconsin Wyoming Ex. Wash. DC Total Taxes 735,319 2,271,150 173,776 399,097 Property tax T01 650 17,398 38,255 10,690 Local prop. tax T02 0 0 781 0 Gen. sales\gross T09 210,948 635,639 53,668 121,841 Motor fuel sales T13 71,927 168,196 18,133 9,401 Alcoholic bev. T10 2,137 11,154 283 1,346 Public utilities T15 38,951 143,013 800 41,362 Insurance T12 16,086 24,838 2928 307 Tobacco products T16 9,179 46,065 1,576 4,256 Pari-mutuels T14 0 1,604 27 0 Amusements T11 0 0 0 0 Other sales\gross T19 42,715 147 2,215 5,302 Beverage lic. T20 1,085 113 0 268 Public utilities T27 0 0 0 0 Motor vehicles T24 24,830 62,389 4,913 2,957 M.V. Operators T25 0 4,749 317 397 Corps. in gen. T22 2,267 1,557 854 593 Hunt & fish lic. T23 1,502 15,150 3,382 0 Amusements T21 130 44 0 0 Occup. & bus. lic T28 2,913 57,897 1,165 12,205 Other lic. tax T29 59 8,823 0 0 Indv. income tax T40 180,610 895,581 0 137,202 Corp. net income T41 74,513 142,005 0 34,773 Death & gift tax T50 2,494 10,367 851 4,177 Severance T53 50,690 464 43,242 0 Doc. & stock tran. T51 1,633 7,344 0 12,020 Other misc. T99 0 16,613 386 0