Table 3: State Tax Collections by State and Type of Tax (thousands of dollars) Year: 1997 Quarter: 3 (July, August, September) U.S. Total Alabama Alaska Arizona Excl. D.C. Total Taxes 106,395,324 1,375,624 234,512 1,676,592 Property tax T01 1,868,454 5,059 254 25,332 Local prop. tax T02 326,063 1 0 395 Gen. sales\gross T09 36,624,106 382,479 0 763,444 Motor fuel sales T13 6,963,710 122,143 11,832 133,341 Alcoholic bev. T10 892,449 29,276 3,521 6,255 Public utilities T15 1,478,330 107,162 0 11,369 Insurance T12 1,661,114 66,574 3 38,632 Tobacco products T16 1,913,267 18,468 5,914 24,340 Pari-mutuels T14 87,106 1,065 0 668 Amusements T11 512,994 16 403 189 Other sales\gross T19 2,436,374 34,745 0 0 Beverage lic. T20 79,091 950 8 1,026 Public utilities T27 92,922 1,665 220 0 Motor vehicles T24 3,069,615 42,173 1,687 29,003 M.V. Operators T25 303,344 4,509 0 2,982 Corps. in gen. T22 799,019 (293) 85 1,239 Hunt & fish lic. T23 281,154 3,323 6,140 6,534 Amusements T21 59,024 0 1 0 Occup. & bus. lic T28 1,317,996 21,362 5,479 6,049 Other lic. tax T29 84,507 12 21 925 Indv. income tax T40 35,466,213 448,791 0 465,171 Corp. net income T41 6,606,693 50,699 76,699 135,187 Death & gift tax T50 1,772,867 11,371 165 24,511 Severance T53 946,070 17,154 122,080 0 Doc. & stock tran. T51 686,379 6,920 0 0 Other misc. T99 66,463 0 0 0 Arkansas California Colorado Conn- ecticut Total Taxes 943,276 15,184,578 1,477,298 2,003,801 Property tax T01 102 932,154 2,125 0 Local prop. tax T02 411 0 0 0 Gen. sales\gross T09 378,702 4,932,118 388,271 687,153 Motor fuel sales T13 74,121 760,909 126,041 140,280 Alcoholic bev. T10 6,695 73,578 5,907 9,972 Public utilities T15 0 10,615 33 48,724 Insurance T12 14,480 268,700 27,690 38,917 Tobacco products T16 23,644 170,656 17,501 33,656 Pari-mutuels T14 1,307 19,453 1,967 2,743 Amusements T11 118 0 20,006 64,796 Other sales\gross T19 11,557 19,457 0 21,191 Beverage lic. T20 316 8,785 964 0 Public utilities T27 3,419 8,995 0 0 Motor vehicles T24 28,877 360,346 34,091 44,954 M.V. Operators T25 3,678 35,066 4,178 7,273 Corps. in gen. T22 2,114 14,416 1,134 2,638 Hunt & fish lic. T23 4,750 19,787 14,647 286 Amusements T21 128 15 726 0 Occup. & bus. lic T28 7,456 282,399 12,852 50,456 Other lic. tax T29 1,001 1,004 118 0 Indv. income tax T40 313,217 5,793,939 659,760 675,122 Corp. net income T41 44,997 1,286,309 65,651 87,654 Death & gift tax T50 13,504 178,232 88,737 61,989 Severance T53 3,314 7,645 4,773 0 Doc. & stock tran. T51 4,412 0 0 25,997 Other misc. T99 956 0 126 0 Delaware Florida Georgia Hawaii Total Taxes 419,694 4,672,467 2,759,871 781,351 Property tax T01 0 79,128 0 0 Local prop. tax T02 0 0 2,652 0 Gen. sales\gross T09 0 2,948,709 1,042,294 356,533 Motor fuel sales T13 21,078 369,933 134,700 18,791 Alcoholic bev. T10 2,065 126,496 31,526 9,330 Public utilities T15 5,484 141,848 0 30,856 Insurance T12 9,055 9,345 48,000 13,274 Tobacco products T16 5,494 119,968 14,570 7,830 Pari-mutuels T14 66 11,272 0 0 Amusements T11 0 0 0 0 Other sales\gross T19 14,778 75,024 0 32,330 Beverage lic. T20 150 9,224 146 0 Public utilities T27 173 9,562 0 4,392 Motor vehicles T24 7,657 189,235 23,148 15,140 M.V. Operators T25 29 26,914 8,700 79 Corps. in gen. T22 72,760 13,461 5,000 417 Hunt & fish lic. T23 422 4,528 5,000 75 Amusements T21 67 1,920 0 0 Occup. & bus. lic T28 39,442 52,774 15,500 2,818 Other lic. tax T29 1,223 901 19,840 79 Indv. income tax T40 177,765 0 1,206,931 269,597 Corp. net income T41 38,259 119,250 183,390 13,957 Death & gift tax T50 10,950 126,225 14,274 4,400 Severance T53 0 2,101 0 0 Doc. & stock tran. T51 12,769 234,649 0 1,453 Other misc. T99 8 0 4,200 0 Idaho Illinois Indiana Iowa Total Taxes 508,604 4,721,429 2,299,628 1,252,402 Property tax T01 0 54,281 395 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 172,511 1,398,617 818,005 453,329 Motor fuel sales T13 56,670 326,817 167,441 69,354 Alcoholic bev. T10 1,592 14,717 8,435 2,456 Public utilities T15 782 215,756 1,237 0 Insurance T12 29,399 26,619 36,758 22 Tobacco products T16 15,619 117,193 24,014 27,024 Pari-mutuels T14 0 10,669 716 114 Amusements T11 0 67,175 0 24,891 Other sales\gross T19 0 70,912 80,691 0 Beverage lic. T20 1,685 1,032 1,580 1,932 Public utilities T27 5,719 0 0 2,151 Motor vehicles T24 14,640 205,062 29,831 68,229 M.V. Operators T25 1,298 14,521 0 2,065 Corps. in gen. T22 247 30,417 0 9,724 Hunt & fish lic. T23 4,933 6,058 1,969 4,924 Amusements T21 129 587 1,299 1,744 Occup. & bus. lic T28 5,379 88,553 22,082 15,558 Other lic. tax T29 726 1,129 84 818 Indv. income tax T40 156,741 1,579,539 933,593 486,059 Corp. net income T41 29,074 370,340 137,895 49,910 Death & gift tax T50 2,226 107,200 33,425 29,249 Severance T53 898 0 179 0 Doc. & stock tran. T51 0 14,238 0 2,812 Other misc. T99 8,336 0 0 37 Kansas Kentucky Louisiana Maine Total Taxes 1,063,817 1,599,410 1,424,222 569,617 Property tax T01 1,735 40,780 0 13,239 Local prop. tax T02 11,248 0 0 0 Gen. sales\gross T09 387,730 585,377 505,823 227,888 Motor fuel sales T13 87,100 102,007 130,901 43,167 Alcoholic bev. T10 15,096 16,891 13,477 9,587 Public utilities T15 0 0 3,641 0 Insurance T12 126 47,962 69,202 430 Tobacco products T16 14,733 3,970 22,367 11,005 Pari-mutuels T14 1,005 (600) 1,157 1,168 Amusements T11 228 107 0 0 Other sales\gross T19 3,866 0 75,093 0 Beverage lic. T20 542 226 0 586 Public utilities T27 1,035 0 1,100 0 Motor vehicles T24 27,343 37,358 22,692 13,081 M.V. Operators T25 2,738 2,299 1,918 1,383 Corps. in gen. T22 3,876 12,587 18,770 266 Hunt & fish lic. T23 3,012 4,109 4,077 3,011 Amusements T21 43 0 0 104 Occup. & bus. lic T28 10,296 (19,806) 6,641 6,360 Other lic. tax T29 591 145 444 38 Indv. income tax T40 365,036 588,981 320,186 176,296 Corp. net income T41 85,912 85,198 74,919 37,303 Death & gift tax T50 21,925 45,275 17,897 20,879 Severance T53 18,601 45,665 133,917 0 Doc. & stock tran. T51 0 879 0 3,826 Other misc. T99 0 0 0 0 Maryland Mass- Michigan Minnesota achusetts Total Taxes 2,121,003 3,194,100 4,731,859 2,234,542 Property tax T01 210,286 12 246,913 291 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 350,974 746,690 1,658,628 407,983 Motor fuel sales T13 106,247 159,797 206,812 142,937 Alcoholic bev. T10 4,084 15,859 39,968 11,316 Public utilities T15 36,782 0 125,567 0 Insurance T12 43,631 73,344 51,226 1,247 Tobacco products T16 25,727 75,608 140,359 40,106 Pari-mutuels T14 466 326 0 302 Amusements T11 1 1,393 3,174 13,487 Other sales\gross T19 107,426 26,277 3,148 160,374 Beverage lic. T20 22 35 0 161 Public utilities T27 0 0 0 0 Motor vehicles T24 36,539 54,901 139,231 121,404 M.V. Operators T25 5,049 13,933 3,363 6,624 Corps. in gen. T22 1,307 3,392 25,423 533 Hunt & fish lic. T23 2,508 905 3,874 9,860 Amusements T21 3 20 617 9 Occup. & bus. lic T28 26,885 22,928 1,045 52,248 Other lic. tax T29 252 9,716 1,856 2,789 Indv. income tax T40 1,022,223 1,675,116 1,526,333 1,067,990 Corp. net income T41 92,576 254,858 519,172 168,602 Death & gift tax T50 21,789 44,622 23,370 8,026 Severance T53 0 0 8,092 0 Doc. & stock tran. T51 20,961 14,368 0 18,253 Other misc. T99 5,265 0 3,688 0 Mississippi Missouri Montana Nebraska Total Taxes 941,749 1,967,384 246,892 651,532 Property tax T01 58 0 0 0 Local prop. tax T02 0 303 18,818 0 Gen. sales\gross T09 414,180 672,949 0 232,664 Motor fuel sales T13 120,782 172,390 38,243 67,051 Alcoholic bev. T10 9,773 6,374 3,011 4,525 Public utilities T15 1,813 0 3,008 264 Insurance T12 26,317 42,397 516 11,371 Tobacco products T16 14,969 30,845 4,078 12,522 Pari-mutuels T14 0 0 44 144 Amusements T11 51,583 35,798 0 1,853 Other sales\gross T19 0 8,162 2,906 5,375 Beverage lic. T20 469 178 1,515 0 Public utilities T27 0 5,626 0 0 Motor vehicles T24 25,001 51,065 9,195 13,810 M.V. Operators T25 2,901 5,091 1,033 1,889 Corps. in gen. T22 561 9,321 0 204 Hunt & fish lic. T23 1,316 3,542 3,320 3,187 Amusements T21 0 14,703 3,643 0 Occup. & bus. lic T28 6,675 28,087 0 11,305 Other lic. tax T29 99 3,176 5,210 5,136 Indv. income tax T40 201,780 752,561 98,014 237,182 Corp. net income T41 52,404 101,861 19,537 38,198 Death & gift tax T50 3,152 22,955 5,241 2,892 Severance T53 7,916 0 18,070 390 Doc. & stock tran. T51 0 0 0 1,570 Other misc. T99 0 0 11,490 0 Nevada New New New Hampshire Jersey Mexico Total Taxes 675,448 234,842 3,053,963 995,872 Property tax T01 1,416 396 0 32,473 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 423,156 0 1,149,932 412,258 Motor fuel sales T13 44,252 32,232 122,052 63,494 Alcoholic bev. T10 3,764 3,551 12,826 9,218 Public utilities T15 2,458 12,621 21,025 (2,810) Insurance T12 11,956 12,045 2,430 39,934 Tobacco products T16 11,970 20,579 65,959 7,132 Pari-mutuels T14 3 1,046 0 345 Amusements T11 118,784 467 85,961 3,198 Other sales\gross T19 3,165 41,003 54,818 17,536 Beverage lic. T20 0 796 3,491 4,318 Public utilities T27 0 673 5,009 (1,313) Motor vehicles T24 7,155 11,538 102,332 43,338 M.V. Operators T25 831 2,150 8,898 1,798 Corps. in gen. T22 3,392 232 27,362 772 Hunt & fish lic. T23 1,193 1,593 2,993 9,124 Amusements T21 1,550 91 17,694 0 Occup. & bus. lic T28 33,488 4,519 27,500 17,480 Other lic. tax T29 235 540 151 31 Indv. income tax T40 0 10,614 987,761 184,837 Corp. net income T41 0 52,808 246,257 32,652 Death & gift tax T50 0 13,716 89,051 2,264 Severance T53 6,680 0 0 117,793 Doc. & stock tran. T51 0 11,542 20,461 0 Other misc. T99 0 90 0 0 New York North North Ohio Carolina Dakota Total Taxes 8,655,651 3,043,996 232,667 3,687,420 Property tax T01 0 (23) 31 1,102 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 1,961,772 823,246 77,258 1,405,700 Motor fuel sales T13 130,481 268,961 20,433 343,102 Alcoholic bev. T10 48,288 45,098 1,461 20,919 Public utilities T15 407,483 61,886 6,482 768 Insurance T12 187,719 2,145 4,163 13,502 Tobacco products T16 180,623 12,429 6,768 63,394 Pari-mutuels T14 13,039 0 0 4,301 Amusements T11 88 0 2,850 0 Other sales\gross T19 275,445 135,371 9,198 0 Beverage lic. T20 8,442 667 4 10,479 Public utilities T27 2,516 0 0 441 Motor vehicles T24 175,400 71,315 8,046 110,591 M.V. Operators T25 29,200 17,223 906 9,305 Corps. in gen. T22 8,510 44,306 0 9,807 Hunt & fish lic. T23 9,935 6,474 1,146 6,487 Amusements T21 64 0 33 0 Occup. & bus. lic T28 27,468 20,566 5,456 87,745 Other lic. tax T29 0 956 0 1,995 Indv. income tax T40 4,106,397 1,255,972 37,756 1,574,090 Corp. net income T41 716,678 242,550 18,233 12,029 Death & gift tax T50 298,297 34,321 891 9,301 Severance T53 0 533 31,552 2,362 Doc. & stock tran. T51 67,806 0 0 0 Other misc. T99 0 0 0 0 Oklahoma Oregon Penn Rhode sylvania Island Total Taxes 1,291,251 1,344,534 4,500,717 396,744 Property tax T01 0 0 2,041 (1) Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 339,857 0 1,585,655 136,025 Motor fuel sales T13 101,775 101,111 199,807 33,569 Alcoholic bev. T10 15,439 3,389 35,251 1,690 Public utilities T15 4,080 4,434 271 65 Insurance T12 31,423 18,295 756 223 Tobacco products T16 19,946 56,374 82,422 17,923 Pari-mutuels T14 1,064 501 6,475 1,544 Amusements T11 2,424 59 58 0 Other sales\gross T19 2,682 0 222,872 7,712 Beverage lic. T20 793 647 3,942 1 Public utilities T27 3 161 34,738 0 Motor vehicles T24 141,797 72,344 152,270 12,141 M.V. Operators T25 0 4,186 13,210 79 Corps. in gen. T22 30,742 1,990 197,444 1,223 Hunt & fish lic. T23 1,774 9,095 15,503 75 Amusements T21 2,375 1,348 25 67 Occup. & bus. lic T28 679 30,300 30,874 3,093 Other lic. tax T29 3,653 299 1,688 36 Indv. income tax T40 430,266 941,771 1,334,717 162,549 Corp. net income T41 48,622 74,903 339,904 11,988 Death & gift tax T50 22,254 7,624 158,769 4,901 Severance T53 83,561 11,281 0 0 Doc. & stock tran. T51 1,980 4,422 74,701 1,806 Other misc. T99 4,062 0 7,324 35 South South Tennessee Texas Carolina Dakota Total Taxes 1,227,722 240,769 1,623,103 5,115,339 Property tax T01 244 0 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 359,491 119,930 1,023,392 2,467,645 Motor fuel sales T13 86,829 37,021 194,271 633,742 Alcoholic bev. T10 20,691 2,772 16,032 111,005 Public utilities T15 9,633 114 5,222 85,387 Insurance T12 19,104 7,223 64,273 121,681 Tobacco products T16 5,391 5,990 22,847 171,625 Pari-mutuels T14 0 0 0 0 Amusements T11 7,728 6 0 6,011 Other sales\gross T19 20,302 9,799 12,322 644,946 Beverage lic. T20 756 42 1,854 6,938 Public utilities T27 0 0 0 2,427 Motor vehicles T24 8,922 8,035 38,708 231,583 M.V. Operators T25 2,270 839 7,678 21,591 Corps. in gen. T22 3,328 1,131 21,869 173,676 Hunt & fish lic. T23 6,948 4,702 3,945 24,713 Amusements T21 4,772 0 44 4,948 Occup. & bus. lic T28 26,095 12,295 5,467 87,750 Other lic. tax T29 880 1,551 0 5,833 Indv. income tax T40 575,336 0 2,446 0 Corp. net income T41 54,647 21,356 158,041 0 Death & gift tax T50 7,858 6,953 10,860 71,970 Severance T53 0 1,010 241 240,568 Doc. & stock tran. T51 6,497 0 27,156 0 Other misc. T99 0 0 6,435 1,300 Utah Vermont Virginia Washington Total Taxes 803,770 216,883 2,407,895 2,820,785 Property tax T01 0 2,385 (610) 194,405 Local prop. tax T02 0 0 0 291,743 Gen. sales\gross T09 335,676 48,957 548,453 1,695,832 Motor fuel sales T13 77,662 14,387 157,111 187,899 Alcoholic bev. T10 4,076 3,528 16,283 26,054 Public utilities T15 0 867 13,988 52,756 Insurance T12 8,615 4,693 41,121 50,804 Tobacco products T16 12,031 3,725 4,061 72,457 Pari-mutuels T14 0 0 0 1,267 Amusements T11 0 0 3 0 Other sales\gross T19 0 28,250 122,666 34,577 Beverage lic. T20 0 16 1,449 1,686 Public utilities T27 0 0 0 985 Motor vehicles T24 10,532 7,779 73,283 56,803 M.V. Operators T25 2,471 740 6,447 6,357 Corps. in gen. T22 0 133 8,295 2,908 Hunt & fish lic. T23 5,034 1,031 6,052 6,661 Amusements T21 0 3 0 42 Occup. & bus. lic T28 0 2,359 28,663 32,485 Other lic. tax T29 1,805 529 1,132 5,348 Indv. income tax T40 290,708 81,987 1,211,430 0 Corp. net income T41 44,368 9,549 104,312 0 Death & gift tax T50 4,445 802 24,133 18,271 Severance T53 6,347 0 471 18,024 Doc. & stock tran. T51 0 4,069 27,162 63,421 Other misc. T99 0 1,094 11,990 0 West Wisconsin Wyoming Exhibit Virginia Wash. DC Total Taxes 711,116 1,923,700 133,883 898,358 Property tax T01 660 14,313 7,478 349,333 Local prop. tax T02 0 0 492 0 Gen. sales\gross T09 206,462 513,014 77,344 133,690 Motor fuel sales T13 66,445 128,280 7,910 8,076 Alcoholic bev. T10 2,248 6,764 321 1,768 Public utilities T15 33,815 12,838 7 46,525 Insurance T12 18,322 960 4,491 18,111 Tobacco products T16 9,129 37,644 668 6,064 Pari-mutuels T14 2,404 1,004 60 0 Amusements T11 0 139 0 0 Other sales\gross T19 40,398 0 0 28,920 Beverage lic. T20 1,174 64 0 393 Public utilities T27 3,225 0 0 0 Motor vehicles T24 22,963 49,455 7,592 5,762 M.V. Operators T25 1,141 5,966 545 460 Corps. in gen. T22 2,997 28,403 900 0 Hunt & fish lic. T23 1,631 16,184 12,764 0 Amusements T21 0 210 0 0 Occup. & bus. lic T28 5,993 45,714 1,184 3,862 Other lic. tax T29 82 431 0 7,234 Indv. income tax T40 204,384 875,269 0 141,415 Corp. net income T41 58,463 139,522 0 39,667 Death & gift tax T50 4,050 36,022 1,633 9,894 Severance T53 23,590 768 10,494 0 Doc. & stock tran. T51 1,540 10,709 0 0 Other misc. T99 0 27 0 97,184