Table 3. State Tax Collections by State and Type of Tax (thousands of dollars) Year: 1994 Quarter: 3 (July August September) U.S. Total Alabama Alaska Arizona Excl. D.C. Total Taxes 90,160,343 1,184,923 278,363 1,440,615 Property tax T01 1,230,746 4,132 303 33,065 Local prop. tax T02 451,843 0 0 214 Gen. sales\gross T09 31,193,545 327,151 0 658,796 Motor fuel sales T13 6,374,394 115,048 12,588 109,522 Alcoholic bev. T10 847,386 27,636 3,645 8,576 Public utilities T15 1,222,558 95,898 0 18,505 Insurance T12 1,767,930 63,688 1 33,538 Tobacco products T16 1,791,224 17,792 4,619 13,882 Pari-mutuels T14 113,493 1,276 0 1,887 Amusements T11 267,465 26 439 232 Other sales\gross T19 2,031,194 29,646 0 0 Beverage lic. T20 74,977 1,045 12 820 Public utilities T27 98,859 1,740 95 0 Motor vehicles T24 2,987,063 29,637 2,589 49,591 M.V. Operators T25 268,608 4,208 0 4,705 Corps. in gen. T22 594,790 6,492 124 832 Hunt & fish lic. T23 243,040 3,758 5,654 6,576 Amusements T21 47,620 0 1 1 Occup. & bus. lic T28 1,185,110 20,663 3,514 8,194 Other lic. tax T29 83,297 39 0 1,147 Indv. income tax T40 28,394,825 370,260 0 375,897 Corp. net income T41 5,908,475 38,366 71,199 92,948 Death & gift tax T50 1,324,869 4,254 443 20,682 Severance T53 960,384 17,679 173,133 0 Doc. & stock tran. T51 612,586 4,489 0 0 Other misc. T99 84,062 0 4 1,005 Arkansas California Colorado Connecticut Total Taxes 817,811 12,433,982 1,057,173 1,677,087 Property tax T01 708 579,058 2,191 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 326,123 3,535,087 308,892 589,478 Motor fuel sales T13 84,564 697,397 111,268 113,351 Alcoholic bev. T10 6,224 74,210 6,450 11,101 Public utilities T15 0 9,655 14 37,669 Insurance T12 17,224 472,573 24,482 33,168 Tobacco products T16 24,152 212,243 17,521 35,758 Pari-mutuels T14 2,865 20,070 1,738 2,845 Amusements T11 138 0 323 5,072 Other sales\gross T19 14,660 10,253 0 12,912 Beverage lic. T20 283 7,186 835 1,350 Public utilities T27 5,843 18,059 0 0 Motor vehicles T24 29,635 529,747 27,467 35,238 M.V. Operators T25 2,612 28,642 2,921 6,333 Corps. in gen. T22 801 20,824 884 1,100 Hunt & fish lic. T23 4,050 22,219 10,320 297 Amusements T21 639 6 47 0 Occup. & bus. lic T28 1,623 261,236 6,086 62,218 Other lic. tax T29 879 957 47 0 Indv. income tax T40 232,727 4,362,824 486,510 540,522 Corp. net income T41 48,861 1,412,154 39,934 112,730 Death & gift tax T50 2,402 134,680 5,330 56,163 Severance T53 3,253 9,670 3,881 0 Doc. & stock tran. T51 5,021 0 0 19,782 Other misc. T99 2,524 15,232 32 0 Delaware Florida Georgia Hawaii Total Taxes 356,032 3,977,741 2,169,416 768,030 Property tax T01 0 40,023 0 0 Local prop. tax T02 0 0 1,348 0 Gen. sales\gross T09 0 2,488,682 853,703 345,772 Motor fuel sales T13 20,036 299,344 121,244 18,181 Alcoholic bev. T10 2,936 117,043 27,107 9,956 Public utilities T15 6,276 115,217 0 24,559 Insurance T12 13,631 16,977 45,000 12,951 Tobacco products T16 4,998 113,784 18,234 10,069 Pari-mutuels T14 46 19,702 0 0 Amusements T11 0 129 0 0 Other sales\gross T19 12,568 64,539 0 24,527 Beverage lic. T20 246 13,501 64 0 Public utilities T27 146 8,469 0 3,595 Motor vehicles T24 5,965 167,256 21,981 12,786 M.V. Operators T25 35 24,125 8,500 77 Corps. in gen. T22 54,572 17,009 5,400 394 Hunt & fish lic. T23 223 3,529 5,000 86 Amusements T21 10 1,894 0 0 Occup. & bus. lic T28 36,912 62,248 13,500 2,314 Other lic. tax T29 507 4,045 5,226 82 Indv. income tax T40 140,536 0 895,665 281,797 Corp. net income T41 36,143 86,592 127,480 14,497 Death & gift tax T50 8,295 96,337 15,864 5,033 Severance T53 0 11,470 0 0 Doc. & stock tran. T51 11,633 205,826 0 1,354 Other misc. T99 318 0 4,100 0 Idaho Illinois Indiana Iowa Total Taxes 419,038 3,803,301 1,823,530 1,059,365 Property tax T01 2 53,952 520 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 156,236 1,239,367 848,797 379,039 Motor fuel sales T13 40,213 284,772 154,663 94,232 Alcoholic bev. T10 1,394 14,651 8,716 3,655 Public utilities T15 424 165,451 0 0 Insurance T12 11,607 37,859 32,931 154 Tobacco products T16 6,102 76,943 32,124 25,047 Pari-mutuels T14 0 12,480 101 0 Amusements T11 0 11,399 0 4,506 Other sales\gross T19 0 82,361 0 0 Beverage lic. T20 106 1,053 2,176 1,985 Public utilities T27 6,758 0 8 2,249 Motor vehicles T24 12,606 199,489 36,223 61,237 M.V. Operators T25 919 10,570 656 2,485 Corps. in gen. T22 146 25,319 1,172 7,487 Hunt & fish lic. T23 5,450 4,787 6,502 4,465 Amusements T21 0 1,859 0 654 Occup. & bus. lic T28 4,499 12,374 3,111 12,865 Other lic. tax T29 339 1,164 171 367 Indv. income tax T40 134,344 1,200,911 628,102 399,608 Corp. net income T41 26,033 279,680 43,554 35,916 Death & gift tax T50 2,987 76,842 23,844 21,316 Severance T53 820 0 159 0 Doc. & stock tran. T51 0 10,018 0 2,097 Other misc. T99 8,053 0 0 1 Kansas Kentucky Louisiana Maine Total Taxes 892,881 1,357,325 1,202,648 484,615 Property tax T01 1,145 38,007 0 13,852 Local prop. tax T02 8,709 0 0 0 Gen. sales\gross T09 347,696 497,715 446,208 186,141 Motor fuel sales T13 76,610 103,978 122,302 43,071 Alcoholic bev. T10 15,111 15,450 13,435 8,000 Public utilities T15 0 0 3,372 0 Insurance T12 9 20,232 38,365 2,593 Tobacco products T16 14,231 3,813 21,549 12,349 Pari-mutuels T14 1,935 1,156 1,335 225 Amusements T11 267 0 0 0 Other sales\gross T19 3,236 155 47,100 0 Beverage lic. T20 508 322 232 763 Public utilities T27 679 0 771 0 Motor vehicles T24 26,856 34,809 22,218 11,132 M.V. Operators T25 2,495 1,915 3,905 2,387 Corps. in gen. T22 3,009 8,637 26,082 226 Hunt & fish lic. T23 2,651 0 2,596 2,854 Amusements T21 26 0 0 155 Occup. & bus. lic T28 9,096 1,023 36,964 6,703 Other lic. tax T29 596 220 442 53 Indv. income tax T40 279,260 472,969 246,570 165,948 Corp. net income T41 58,885 82,514 56,669 22,185 Death & gift tax T50 14,494 21,140 14,499 3,242 Severance T53 25,377 52,359 98,034 0 Doc. & stock tran. T51 0 911 0 2,736 Other misc. T99 0 0 0 0 Maryland Massachusetts Michigan Minnesota Estimate Total Taxes 1,557,113 2,669,804 4,165,170 2,105,923 Property tax T01 0 53 264,483 28 Local prop. tax T02 208,000 0 8,066 0 Gen. sales\gross T09 272,000 607,494 1,481,679 604,232 Motor fuel sales T13 150,000 149,420 213,437 139,011 Alcoholic bev. T10 4,000 16,773 31,756 11,044 Public utilities T15 100 0 0 0 Insurance T12 33,000 68,587 60,241 1,333 Tobacco products T16 29,000 62,104 110,308 24,193 Pari-mutuels T14 700 2,437 5,361 360 Amusements T11 300 1,950 0 12,570 Other sales\gross T19 57,000 23,779 3,197 117,324 Beverage lic. T20 0 47 447 149 Public utilities T27 0 0 3,529 0 Motor vehicles T24 31,000 48,202 131,626 114,229 M.V. Operators T25 5,000 12,773 9,112 5,685 Corps. in gen. T22 600 2,767 4,567 394 Hunt & fish lic. T23 1,000 568 8,588 9,738 Amusements T21 2 135 (98) 23 Occup. & bus. lic T28 30,000 9,688 30,359 30,651 Other lic. tax T29 100 4,513 9,292 2,653 Indv. income tax T40 623,311 1,411,300 1,246,429 818,344 Corp. net income T41 69,000 168,832 511,214 190,530 Death & gift tax T50 24,000 63,667 20,742 7,880 Severance T53 0 0 9,532 0 Doc. & stock tran. T51 16,000 14,715 0 15,552 Other misc. T99 3,000 0 1,303 0 Mississippi Missouri Montana Nebraska Total Taxes 847,754 1,589,234 227,935 556,527 Property tax T01 0 0 16,309 0 Local prop. tax T02 339 295 0 0 Gen. sales\gross T09 368,262 595,642 0 200,022 Motor fuel sales T13 104,188 136,705 50,402 66,221 Alcoholic bev. T10 9,940 6,184 3,174 4,459 Public utilities T15 0 642 2,618 489 Insurance T12 25,030 39,158 6,861 10,376 Tobacco products T16 14,359 30,026 3,975 12,277 Pari-mutuels T14 0 0 64 446 Amusements T11 47,116 7,757 0 2,422 Other sales\gross T19 0 0 2,799 8,891 Beverage lic. T20 884 212 1,404 0 Public utilities T27 234 3,636 0 0 Motor vehicles T24 29,097 48,629 6,276 13,987 M.V. Operators T25 2,057 4,232 771 1,502 Corps. in gen. T22 12,567 7,532 146 188 Hunt & fish lic. T23 695 5,427 5,246 2,133 Amusements T21 0 300 10,867 0 Occup. & bus. lic T28 7,044 23,181 4,282 10,174 Other lic. tax T29 1,115 4,230 0 4,893 Indv. income tax T40 177,479 562,098 69,600 185,013 Corp. net income T41 38,790 80,556 18,566 30,022 Death & gift tax T50 3,228 32,531 3,323 1,377 Severance T53 5,330 0 10,001 391 Doc. & stock tran. T51 0 0 0 1,244 Other misc. T99 0 261 11,251 0 Nevada N.Hampshire N. Jersey New Mexico Estimate Total Taxes 630,169 206,406 2,953,444 708,860 Property tax T01 2,925 (6) 2,303 10 Local prop. tax T02 0 0 0 1,000 Gen. sales\gross T09 429,863 0 1,020,413 271,000 Motor fuel sales T13 32,915 26,451 118,282 53,000 Alcoholic bev. T10 2,325 3,553 15,050 4,000 Public utilities T15 1,688 10,692 27 400 Insurance T12 10,679 8,935 2,320 20,000 Tobacco products T16 6,589 12,890 67,973 5,000 Pari-mutuels T14 3 1,976 295 400 Amusements T11 80,140 524 79,082 0 Other sales\gross T19 10,142 65,983 44,563 18,000 Beverage lic. T20 0 671 2,908 300 Public utilities T27 0 345 0 50 Motor vehicles T24 11,426 10,927 101,028 26,000 M.V. Operators T25 1,489 1,975 8,074 1,000 Corps. in gen. T22 2,840 215 25,610 400 Hunt & fish lic. T23 751 1,421 2,784 3,000 Amusements T21 3,197 122 22,921 0 Occup. & bus. lic T28 7,123 3,818 8,000 3,000 Other lic. tax T29 215 887 1,301 300 Indv. income tax T40 0 7,261 1,105,715 187,000 Corp. net income T41 0 32,021 220,639 33,000 Death & gift tax T50 8,282 6,774 89,765 6,000 Severance T53 17,577 0 0 73,000 Doc. & stock tran. T51 0 8,926 14,391 0 Other misc. T99 0 45 0 3,000 New York N. Carolina N. Dakota Ohio Estimate Total Taxes 8,126,101 2,637,842 232,383 2,958,710 Property tax T01 0 7,173 32 600 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 1,789,509 673,902 71,562 1,153,000 Motor fuel sales T13 129,754 235,927 24,833 309,000 Alcoholic bev. T10 54,517 41,537 1,453 18,000 Public utilities T15 433,792 70,941 6,846 40 Insurance T12 141,854 2,513 4,961 3,000 Tobacco products T16 196,424 11,458 6,595 75,000 Pari-mutuels T14 17,437 0 0 5,000 Amusements T11 149 0 2,653 0 Other sales\gross T19 328,753 113,175 18,933 0 Beverage lic. T20 8,598 485 3 8,000 Public utilities T27 804 0 2 70 Motor vehicles T24 139,400 65,033 9,798 82,000 M.V. Operators T25 20,700 13,814 829 6,000 Corps. in gen. T22 5,859 18,398 0 9,000 Hunt & fish lic. T23 10,179 7,073 1,209 6,000 Amusements T21 3 0 29 0 Occup. & bus. lic T28 49,000 47,934 5,016 56,000 Other lic. tax T29 800 629 0 1,000 Indv. income tax T40 3,803,547 1,112,616 30,724 1,199,000 Corp. net income T41 686,401 190,133 15,323 18,000 Death & gift tax T50 210,905 24,611 4,010 8,000 Severance T53 0 490 27,572 2,000 Doc. & stock tran. T51 97,716 0 0 0 Other misc. T99 0 0 0 0 Oklahoma Oregon Penn. R. Island Total Taxes 1,086,603 980,364 4,000,211 345,084 Property tax T01 0 76 1,473 97 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 288,328 0 1,420,920 118,344 Motor fuel sales T13 99,189 94,816 198,783 32,140 Alcoholic bev. T10 14,746 2,888 32,184 2,496 Public utilities T15 4,493 2,324 526 (6) Insurance T12 32,397 14,680 3,006 2,613 Tobacco products T16 19,157 31,709 89,944 14,874 Pari-mutuels T14 503 935 4,762 1,859 Amusements T11 3,194 9 42 0 Other sales\gross T19 2,346 0 181,920 4,581 Beverage lic. T20 781 551 3,301 9 Public utilities T27 4 285 38,316 0 Motor vehicles T24 118,536 69,172 126,810 9,639 M.V. Operators T25 0 4,055 12,822 131 Corps. in gen. T22 29,728 1,307 194,601 1,148 Hunt & fish lic. T23 2,157 6,081 16,759 168 Amusements T21 1,359 275 20 45 Occup. & bus. lic T28 870 38,242 27,706 3,028 Other lic. tax T29 1,555 303 974 118 Indv. income tax T40 325,445 608,385 1,083,393 134,880 Corp. net income T41 35,569 73,560 342,237 14,249 Death & gift tax T50 14,009 8,042 152,229 3,289 Severance T53 87,230 17,565 0 0 Doc. & stock tran. T51 1,783 5,104 62,921 1,362 Other misc. T99 3,224 0 4,562 20 S. Carolina S. Dakota Tennessee Texas Total Taxes 1,086,196 164,376 1,380,577 4,463,538 Property tax T01 603 0 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 295,744 83,700 868,239 2,198,823 Motor fuel sales T13 81,812 26,300 180,229 569,941 Alcoholic bev. T10 19,062 2,600 16,041 100,864 Public utilities T15 3,825 29 5,545 92,473 Insurance T12 17,891 6,500 50,482 208,406 Tobacco products T16 4,953 4,300 20,991 157,094 Pari-mutuels T14 0 100 0 0 Amusements T11 7,045 0 0 (31) Other sales\gross T19 20,604 6,783 8,290 491,566 Beverage lic. T20 2,137 16 337 6,236 Public utilities T27 0 0 131 1,913 Motor vehicles T24 17,476 13,600 33,133 207,271 M.V. Operators T25 3,453 570 5,783 17,964 Corps. in gen. T22 2,348 178 36,790 44,172 Hunt & fish lic. T23 5,575 3,400 6,874 9,010 Amusements T21 2,184 0 124 712 Occup. & bus. lic T28 24,763 0 4,104 71,991 Other lic. tax T29 15,856 300 460 3,994 Indv. income tax T40 499,218 0 2,202 0 Corp. net income T41 50,997 9,000 103,656 0 Death & gift tax T50 6,064 5,300 8,702 36,338 Severance T53 0 1,700 1,415 244,801 Doc. & stock tran. T51 4,586 0 20,896 0 Other misc. T99 0 0 6,153 0 Utah Vermont Virginia Washington Total Taxes 322,015 195,924 2,004,916 2,483,485 Property tax T01 66 2,127 86 161,850 Local prop. tax T02 0 0 0 223,719 Gen. sales\gross T09 128,772 43,201 474,746 1,540,349 Motor fuel sales T13 21,525 14,015 134,335 173,904 Alcoholic bev. T10 3,295 3,553 15,626 22,039 Public utilities T15 0 1,568 26,997 39,311 Insurance T12 37 4,268 47,550 46,690 Tobacco products T16 3,198 3,891 4,078 59,556 Pari-mutuels T14 0 1 0 1,082 Amusements T11 0 0 8 4 Other sales\gross T19 0 26,891 107,940 29,282 Beverage lic. T20 166 18 1,533 2,281 Public utilities T27 0 0 0 1,127 Motor vehicles T24 9,356 6,656 69,877 47,307 M.V. Operators T25 2,482 591 5,899 5,660 Corps. in gen. T22 0 143 7,314 2,317 Hunt & fish lic. T23 2,511 949 5,108 7,983 Amusements T21 0 2 2 50 Occup. & bus. lic T28 0 1,928 24,417 34,248 Other lic. tax T29 126 504 950 1,010 Indv. income tax T40 120,757 68,944 957,441 0 Corp. net income T41 23,597 10,716 69,826 0 Death & gift tax T50 838 1,280 18,319 11,942 Severance T53 5,088 0 445 23,513 Doc. & stock tran. T51 0 4,006 24,355 48,261 Other misc. T99 201 672 8,064 0 W. Virginia Wisconsin Wyoming Wash. D.C. Estimate Exhibit Total Taxes 618,460 1,567,837 83,506 854,329 Property tax T01 500 84 2,916 404,990 Local prop. tax T02 0 0 153 0 Gen. sales\gross T09 177,000 430,480 51,436 126,219 Motor fuel sales T13 67,000 117,205 1,270 9,803 Alcoholic bev. T10 2,000 6,621 310 1,278 Public utilities T15 40,000 146 12 49,681 Insurance T12 14,000 551 3,028 15,723 Tobacco products T16 9,000 33,427 1,671 6,741 Pari-mutuels T14 0 2,047 64 0 Amusements T11 0 0 0 0 Other sales\gross T19 35,000 146 1,349 22,242 Beverage lic. T20 1,000 16 0 792 Public utilities T27 0 1 0 0 Motor vehicles T24 22,000 44,006 7,104 467 M.V. Operators T25 900 5,400 395 514 Corps. in gen. T22 1,000 1,450 701 1,441 Hunt & fish lic. T23 1,000 7,862 10,774 0 Amusements T21 0 54 0 0 Occup. & bus. lic T28 2,000 60,475 925 5,004 Other lic. tax T29 60 8,878 0 0 Indv. income tax T40 160,000 680,273 0 156,591 Corp. net income T41 46,000 139,701 0 35,250 Death & gift tax T50 3,000 11,613 962 2,916 Severance T53 36,000 899 0 0 Doc. & stock tran. T51 1,000 5,901 0 14,266 Other misc. T99 0 10,601 436 402