Table 3: State Tax Collections by State and Type of Tax (thousands of dollars) Year: 1997 Quarter: 4 (October, November, December) U.S. Total Alabama Alaska Arizona Excl. D.C. Total Taxes 107,393,718 1,357,604 304,611 1,819,161 Property tax T01 2,019,324 41,643 1 97,267 Local prop. tax T02 366,164 1,985 0 211 Gen. sales\gross T09 37,624,618 387,328 0 769,191 Motor fuel sales T13 6,909,059 118,219 8,929 135,231 Alcoholic bev. T10 934,957 31,917 2,744 23,999 Public utilities T15 1,895,208 105,900 0 11,009 Insurance T12 1,744,440 8,526 22 2,331 Tobacco products T16 1,959,008 17,970 6,501 98,185 Pari-mutuels T14 82,519 1,035 0 528 Amusements T11 499,130 25 604 177 Other sales\gross T19 2,099,164 33,958 0 0 Beverage lic. T20 63,094 1,344 571 929 Public utilities T27 64,129 2,834 127 0 Motor vehicles T24 2,890,916 50,753 13,535 29,539 M.V. Operators T25 288,745 3,673 0 2,906 Corps. in gen. T22 775,643 585 434 1,121 Hunt & fish lic. T23 289,489 6,676 7,545 2,046 Amusements T21 66,796 0 11 0 Occup. & bus. lic T28 1,412,920 29,465 12,191 12,485 Other lic. tax T29 100,414 40 22 929 Indv. income tax T40 35,806,201 427,534 0 483,600 Corp. net income T41 5,872,747 53,054 55,837 135,888 Death & gift tax T50 1,615,987 7,038 1,170 11,589 Severance T53 1,134,183 19,949 194,367 0 Doc. & stock tran. T51 798,132 6,153 0 0 Other misc. T99 80,731 0 0 0 Arkansas California Colorado Conn- ecticut Total Taxes 913,703 15,122,641 1,359,933 1,915,702 Property tax T01 2,516 903,272 2,115 0 Local prop. tax T02 2,512 0 0 0 Gen. sales\gross T09 373,266 5,203,797 375,155 680,537 Motor fuel sales T13 88,501 717,588 118,032 130,875 Alcoholic bev. T10 6,695 69,171 6,833 10,164 Public utilities T15 0 12,201 14 20,649 Insurance T12 16,726 290,730 28 30,895 Tobacco products T16 23,469 169,631 18,383 31,889 Pari-mutuels T14 1,262 20,206 1,585 2,613 Amusements T11 53 0 10,310 63,573 Other sales\gross T19 11,395 13,007 1 59,639 Beverage lic. T20 61 9,387 1,226 1,545 Public utilities T27 2,794 18,576 0 0 Motor vehicles T24 16,994 371,676 32,013 33,266 M.V. Operators T25 2,812 32,810 2,957 6,596 Corps. in gen. T22 958 11,541 1,135 2,638 Hunt & fish lic. T23 9,539 11,064 27,357 286 Amusements T21 18 24 0 0 Occup. & bus. lic T28 24,507 276,894 8,826 5,519 Other lic. tax T29 1,007 6,089 248 0 Indv. income tax T40 302,009 5,670,523 692,639 711,791 Corp. net income T41 10,806 1,129,739 42,529 50,065 Death & gift tax T50 7,023 168,351 12,396 50,544 Severance T53 3,551 16,364 6,049 0 Doc. & stock tran. T51 4,118 0 0 22,618 Other misc. T99 1,111 0 102 0 Delaware Florida Georgia Hawaii Total Taxes 424,376 4,865,341 2,708,884 778,582 Property tax T01 0 28,955 0 0 Local prop. tax T02 0 0 17,836 0 Gen. sales\gross T09 0 2,911,655 991,615 344,846 Motor fuel sales T13 23,434 300,519 139,041 18,273 Alcoholic bev. T10 2,449 137,354 31,170 10,122 Public utilities T15 5,260 159,557 0 27,304 Insurance T12 9,368 98,038 55,000 40,211 Tobacco products T16 5,240 112,380 15,654 10,212 Pari-mutuels T14 40 12,295 0 0 Amusements T11 0 0 0 0 Other sales\gross T19 13,438 92,536 0 29,609 Beverage lic. T20 126 4,040 3,367 0 Public utilities T27 265 78 0 2,302 Motor vehicles T24 7,470 203,549 20,958 12,737 M.V. Operators T25 62 25,264 9,000 57 Corps. in gen. T22 72,433 10,340 7,000 361 Hunt & fish lic. T23 649 3,096 5,000 54 Amusements T21 60 1,929 0 0 Occup. & bus. lic T28 41,684 51,361 16,500 3,705 Other lic. tax T29 548 828 24,812 84 Indv. income tax T40 189,799 0 1,201,833 274,526 Corp. net income T41 27,513 254,517 145,829 (2,468) Death & gift tax T50 12,840 146,608 19,469 5,059 Severance T53 0 15,131 0 0 Doc. & stock tran. T51 11,512 295,311 0 1,588 Other misc. T99 186 0 4,800 0 Idaho Illinois Indiana Iowa Total Taxes 522,414 4,463,584 2,095,677 843,891 Property tax T01 0 54,745 648 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 164,024 1,435,381 747,939 263,619 Motor fuel sales T13 56,026 305,513 157,268 70,747 Alcoholic bev. T10 1,316 14,984 8,716 2,993 Public utilities T15 757 237,355 1,237 0 Insurance T12 25,373 14,829 30,355 640 Tobacco products T16 14,473 117,257 22,223 23,530 Pari-mutuels T14 0 8,502 847 198 Amusements T11 0 65,253 0 36,314 Other sales\gross T19 0 77,253 80,691 0 Beverage lic. T20 2,228 1,052 2,329 1,768 Public utilities T27 7,875 0 0 2,097 Motor vehicles T24 16,018 141,161 18,835 57,033 M.V. Operators T25 1,048 19,848 0 1,965 Corps. in gen. T22 282 25,024 1,386 4,001 Hunt & fish lic. T23 4,989 3,941 3,574 5,347 Amusements T21 8 590 1,299 2,163 Occup. & bus. lic T28 4,145 33,780 3,690 13,425 Other lic. tax T29 373 657 57 737 Indv. income tax T40 186,956 1,545,132 805,209 341,796 Corp. net income T41 24,172 303,603 178,251 5,975 Death & gift tax T50 2,693 45,954 30,941 8,223 Severance T53 358 0 181 0 Doc. & stock tran. T51 0 11,771 0 906 Other misc. T99 9,300 0 0 414 Kansas Kentucky Louisiana Maine Total Taxes 1,114,298 1,712,449 1,372,179 546,718 Property tax T01 7,440 170,105 0 282 Local prop. tax T02 891 0 0 0 Gen. sales\gross T09 424,429 584,076 487,169 205,241 Motor fuel sales T13 78,620 85,654 129,962 39,284 Alcoholic bev. T10 17,444 15,452 12,972 9,285 Public utilities T15 0 0 3,148 52 Insurance T12 26,845 21,634 67,277 8,951 Tobacco products T16 13,308 3,685 21,214 20,373 Pari-mutuels T14 867 1,552 1,000 1,036 Amusements T11 247 66 0 0 Other sales\gross T19 4,217 0 63,870 0 Beverage lic. T20 565 111 0 685 Public utilities T27 959 0 1,066 0 Motor vehicles T24 24,787 36,690 15,023 12,749 M.V. Operators T25 2,104 2,005 2,260 1,266 Corps. in gen. T22 6,630 14,440 62,925 169 Hunt & fish lic. T23 2,774 4,109 3,363 2,175 Amusements T21 51 0 0 195 Occup. & bus. lic T28 5,847 56,104 9,155 8,810 Other lic. tax T29 394 143 242 64 Indv. income tax T40 362,516 575,831 300,450 205,339 Corp. net income T41 91,248 72,643 43,695 15,025 Death & gift tax T50 21,465 20,925 16,679 12,034 Severance T53 20,650 46,384 130,709 0 Doc. & stock tran. T51 0 840 0 3,703 Other misc. T99 0 0 0 0 Maryland Mass- Michigan Minnesota achusetts Total Taxes 2,179,990 3,194,302 4,848,311 2,979,465 Property tax T01 27,919 9 398,372 2,383 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 534,781 766,732 1,742,613 885,511 Motor fuel sales T13 161,695 155,184 171,652 139,744 Alcoholic bev. T10 6,264 15,070 8,955 14,202 Public utilities T15 34,309 0 19,761 0 Insurance T12 33,776 29,922 45,480 46,334 Tobacco products T16 31,708 76,592 128,384 47,825 Pari-mutuels T14 467 3,788 0 153 Amusements T11 955 1,947 2,511 13,516 Other sales\gross T19 121,521 25,535 3,228 165,527 Beverage lic. T20 28 841 0 215 Public utilities T27 0 0 0 0 Motor vehicles T24 26,801 76,419 127,525 133,114 M.V. Operators T25 4,461 19,496 5,739 6,306 Corps. in gen. T22 741 3,381 48,652 1,589 Hunt & fish lic. T23 3,610 75 6,609 13,400 Amusements T21 3 203 64 227 Occup. & bus. lic T28 33,230 10,783 17,770 70,727 Other lic. tax T29 213 9,299 3,166 2,789 Indv. income tax T40 1,029,660 1,747,334 1,530,142 1,227,269 Corp. net income T41 46,169 187,856 553,332 167,595 Death & gift tax T50 39,233 43,645 16,692 12,205 Severance T53 0 0 11,372 810 Doc. & stock tran. T51 32,556 20,191 0 28,024 Other misc. T99 9,890 0 6,292 0 Mississippi Missouri Montana Nebraska Total Taxes 939,701 1,884,365 266,660 601,907 Property tax T01 3 0 0 0 Local prop. tax T02 0 1,752 67,238 0 Gen. sales\gross T09 406,746 633,074 0 220,652 Motor fuel sales T13 91,651 173,327 29,515 70,937 Alcoholic bev. T10 9,110 6,630 3,770 3,991 Public utilities T15 1 0 1,532 624 Insurance T12 27,631 43,577 7,918 171 Tobacco products T16 12,863 28,354 2,918 11,396 Pari-mutuels T14 0 0 26 96 Amusements T11 48,700 34,633 0 1,745 Other sales\gross T19 0 5,912 3,906 5,544 Beverage lic. T20 120 77 272 0 Public utilities T27 0 4,302 0 0 Motor vehicles T24 37,782 57,194 8,933 12,922 M.V. Operators T25 1,985 4,554 1,045 1,613 Corps. in gen. T22 504 12,902 0 25 Hunt & fish lic. T23 6,317 6,037 6,295 3,277 Amusements T21 0 11,250 9,323 0 Occup. & bus. lic T28 9,914 26,184 0 11,384 Other lic. tax T29 3,175 3,467 7,460 3,924 Indv. income tax T40 195,307 713,979 85,997 221,435 Corp. net income T41 60,092 99,233 14,632 24,265 Death & gift tax T50 5,151 17,927 4,502 5,984 Severance T53 22,649 0 147 495 Doc. & stock tran. T51 0 0 0 1,427 Other misc. T99 0 0 11,231 0 Nevada New New New Hampshire Jersey Mexico Total Taxes 763,370 249,243 3,434,147 783,194 Property tax T01 20,550 59 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 438,286 0 1,225,130 350,772 Motor fuel sales T13 52,333 28,541 121,893 60,261 Alcoholic bev. T10 3,921 2,516 28,709 9,021 Public utilities T15 2,254 12,441 42,282 1,630 Insurance T12 30,909 12,151 2,689 5,557 Tobacco products T16 11,086 19,125 75,275 6,477 Pari-mutuels T14 0 730 0 192 Amusements T11 123,727 492 72,458 580 Other sales\gross T19 2,568 79,212 54,345 29,025 Beverage lic. T20 0 795 920 0 Public utilities T27 0 995 2,381 203 Motor vehicles T24 23,789 16,037 85,395 17,262 M.V. Operators T25 3,045 1,936 7,426 1,544 Corps. in gen. T22 4,126 247 28,438 544 Hunt & fish lic. T23 1,384 1,651 2,182 5,158 Amusements T21 8,231 74 18,966 0 Occup. & bus. lic T28 31,618 6,987 27,500 4,560 Other lic. tax T29 802 209 446 212 Indv. income tax T40 0 3,788 1,275,560 167,226 Corp. net income T41 0 39,360 255,945 26,322 Death & gift tax T50 0 9,383 83,110 3,494 Severance T53 4,097 0 0 93,154 Doc. & stock tran. T51 644 11,633 23,097 0 Other misc. T99 0 881 0 0 New York North North Ohio Carolina Dakota Total Taxes 8,734,140 3,359,272 232,921 3,963,985 Property tax T01 0 120 86 83 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 1,928,610 812,022 86,168 1,364,121 Motor fuel sales T13 130,257 262,142 18,728 337,885 Alcoholic bev. T10 49,179 42,839 1,342 19,273 Public utilities T15 415,031 80,658 6,497 280,794 Insurance T12 163,574 75,789 4,330 136,905 Tobacco products T16 165,101 11,869 5,959 74,362 Pari-mutuels T14 8,025 0 0 3,624 Amusements T11 231 0 2,881 0 Other sales\gross T19 262,482 121,828 10,756 0 Beverage lic. T20 5,635 732 215 3,115 Public utilities T27 1,907 0 0 146 Motor vehicles T24 138,200 62,667 8,298 103,280 M.V. Operators T25 20,700 16,009 828 8,475 Corps. in gen. T22 24,799 54,872 0 (536) Hunt & fish lic. T23 15,514 5,268 914 10,109 Amusements T21 14 0 13 0 Occup. & bus. lic T28 26,654 27,448 7,905 65,278 Other lic. tax T29 0 308 0 226 Indv. income tax T40 4,390,739 1,539,117 32,525 1,514,471 Corp. net income T41 693,793 208,118 11,011 (705) Death & gift tax T50 222,174 36,923 1,941 40,644 Severance T53 0 543 32,524 2,435 Doc. & stock tran. T51 71,521 0 0 0 Other misc. T99 0 0 0 0 Oklahoma Oregon Penn Rhode sylvania Island Total Taxes 1,237,562 843,430 4,072,224 393,695 Property tax T01 0 73 1,737 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 329,340 0 1,531,740 132,175 Motor fuel sales T13 99,207 97,257 324,651 31,359 Alcoholic bev. T10 15,922 3,191 35,200 2,356 Public utilities T15 3,931 1,002 1,285 62 Insurance T12 37,929 17,213 1,969 293 Tobacco products T16 19,297 50,312 87,298 16,247 Pari-mutuels T14 865 330 5,517 1,460 Amusements T11 2,897 22 64 0 Other sales\gross T19 3,843 0 (86,133) 7,830 Beverage lic. T20 97 432 3,022 2 Public utilities T27 1 577 6,829 0 Motor vehicles T24 135,740 84,091 130,794 9,724 M.V. Operators T25 0 3,944 11,885 77 Corps. in gen. T22 2,592 1,133 189,677 1,010 Hunt & fish lic. T23 4,340 5,320 10,617 104 Amusements T21 195 90 2 85 Occup. & bus. lic T28 447 33,262 24,382 4,410 Other lic. tax T29 671 1,312 711 37 Indv. income tax T40 418,079 452,239 1,252,589 182,429 Corp. net income T41 27,649 64,042 296,619 (162) Death & gift tax T50 18,843 12,090 165,851 2,672 Severance T53 106,145 11,487 0 0 Doc. & stock tran. T51 1,823 4,011 68,646 1,495 Other misc. T99 7,709 0 7,272 30 South South Tennessee Texas Carolina Dakota Total Taxes 1,433,565 209,570 1,617,267 5,014,408 Property tax T01 2,998 0 0 0 Local prop. tax T02 0 0 0 0 Gen. sales\gross T09 514,567 111,965 1,025,959 2,528,606 Motor fuel sales T13 81,460 30,661 183,091 616,462 Alcoholic bev. T10 28,898 2,526 16,798 105,265 Public utilities T15 4,959 0 49 103,485 Insurance T12 19,867 8,410 62,717 10,881 Tobacco products T16 7,673 4,791 21,589 147,049 Pari-mutuels T14 0 0 0 0 Amusements T11 8,989 6 0 5,991 Other sales\gross T19 19,475 9,799 1,088 573,022 Beverage lic. T20 2,037 36 1,440 6,607 Public utilities T27 0 466 0 4,453 Motor vehicles T24 18,651 6,972 31,650 197,826 M.V. Operators T25 2,885 429 6,825 19,324 Corps. in gen. T22 4,481 936 36,181 100,105 Hunt & fish lic. T23 4,436 3,909 4,891 24,514 Amusements T21 6,480 0 0 5,026 Occup. & bus. lic T28 25,353 12,295 30,958 149,154 Other lic. tax T29 9,926 1,551 0 3,485 Indv. income tax T40 611,862 0 6,452 0 Corp. net income T41 43,215 7,398 138,928 0 Death & gift tax T50 8,149 6,161 15,303 144,811 Severance T53 0 1,259 239 267,255 Doc. & stock tran. T51 7,204 0 26,403 0 Other misc. T99 0 0 6,706 1,087 Utah Vermont Virginia Washington Total Taxes 814,256 230,291 2,446,444 2,887,163 Property tax T01 0 2,653 11 198,961 Local prop. tax T02 0 0 0 272,428 Gen. sales\gross T09 346,271 48,790 529,617 1,722,358 Motor fuel sales T13 79,391 14,255 194,577 177,699 Alcoholic bev. T10 5,167 3,300 26,200 36,175 Public utilities T15 0 1,277 26,481 58,686 Insurance T12 15,364 5,150 53,316 50,609 Tobacco products T16 7,541 3,539 3,788 62,747 Pari-mutuels T14 0 0 0 783 Amusements T11 0 0 34 0 Other sales\gross T19 0 27,832 105,054 31,948 Beverage lic. T20 204 17 1,541 2,196 Public utilities T27 0 0 0 1,691 Motor vehicles T24 16,290 7,979 58,326 62,915 M.V. Operators T25 2,001 883 5,912 5,949 Corps. in gen. T22 1,249 200 1,814 2,947 Hunt & fish lic. T23 1,136 1,755 9,315 8,067 Amusements T21 0 63 0 12 Occup. & bus. lic T28 3,269 3,228 23,059 40,149 Other lic. tax T29 197 615 608 6,557 Indv. income tax T40 292,932 87,986 1,262,020 0 Corp. net income T41 30,135 8,595 63,617 0 Death & gift tax T50 2,198 7,103 35,937 33,343 Severance T53 10,911 0 550 18,355 Doc. & stock tran. T51 0 4,170 31,848 92,588 Other misc. T99 0 901 12,819 0 West Wisconsin Wyoming Exhibit Virginia Wash. DC Total Taxes 697,841 2,620,953 218,328 478,952 Property tax T01 867 10,908 42,543 11,205 Local prop. tax T02 0 0 1,311 0 Gen. sales\gross T09 220,860 740,523 97,361 137,433 Motor fuel sales T13 57,882 180,714 12,933 8,186 Alcoholic bev. T10 1,770 11,329 288 1,046 Public utilities T15 47,348 163,323 1,063 12,495 Insurance T12 19,594 23,512 3,124 107 Tobacco products T16 8,291 63,993 (18) 2,845 Pari-mutuels T14 2,073 795 29 0 Amusements T11 0 129 0 0 Other sales\gross T19 34,403 0 0 19,011 Beverage lic. T20 1,055 109 0 138 Public utilities T27 1,205 0 0 0 Motor vehicles T24 14,035 59,294 6,224 3,489 M.V. Operators T25 1,142 5,311 383 318 Corps. in gen. T22 721 28,006 904 0 Hunt & fish lic. T23 6,249 10,679 2,772 0 Amusements T21 1 126 0 0 Occup. & bus. lic T28 5,645 59,761 1,514 7,941 Other lic. tax T29 40 1,734 0 4,687 Indv. income tax T40 178,086 1,109,495 0 166,425 Corp. net income T41 41,319 126,453 0 45,835 Death & gift tax T50 3,378 14,872 1,267 14,333 Severance T53 48,777 656 46,630 0 Doc. & stock tran. T51 3,100 9,231 0 0 Other misc. T99 0 0 0 43,458