Department of Commerce, Bureau of the Census, Governments Division State Tax Collection Survey Technical Documentation The State Tax Collection Survey provides annual collections of State tax revenue. The data are not to be interpreted as state area data (state & local government taxing efforts combined). If you have questions about these data or other Governments Division Internet data series, please contact Bill Kehm by phone at 1-800-242-4523 or by email at William.N.Kehm@ccMail.Census.Gov. The documentation describes fiscal years for 1992 to 1995 data and a new format for 1996 data in the following sections: 1. Abstract 2. 1996 information 3. Filename Conventions & Contents 4. Record Layout of the 1996 Data File 5. Record Layout of the 1992-1995 Data File 6. Totals & Subtotals for Data Files 7. FTP File Transfer Instructions 1. Abstract Concepts and terminology In this survey the concept of "taxes" is comprised of all compulsory contributions exacted by a government for public purposes, except employer and employee assessments for retirement and social insurance purposes, which are classified as insurance trust revenue. Outside the scope of this report, accordingly, are collections for the unemployment compensation "taxes" imposed by each of the State governments and the District of Columbia. Included, however, are all receipts from licenses and compulsory fees, including those that are imposed for regulatory purposes as well as those designed to provide revenue. Tax revenue is defined to include related penalty and interest receipts, but to exclude protested amounts and refunds. The deduction from gross collections of amounts refunded is particularly significant with respect to motor fuel sales taxes ("gasoline" taxes). The general nature of the several major kinds of taxes shown separately in this report is suggested by their headings; definitions are included with the Governments Division Classification Manual on the Governments Division home page or ftp at ftp://ftp.census.gov/pub/govs/manual.exe. Sources of Data and Limitations: Most of the data in this report were gathered by mail canvass of appropriate State offices, which deal directly with state-administered taxes. In some instances, data were compiled by trained representatives of the Bureau of the Census from official State records. Data are subject to possible inaccuracies in classification, response, and processing. Every effort is made to keep such errors to a minimum through care in examining, editing, and tabulating the data. The tax figures shown are net of refunds. They include amounts of State-imposed taxes collected or received by the state and subsequently distributed to local governments. Locally collected and retained tax amounts are not included in this report. The tax revenue data pertain to state fiscal years which end on June 30 in all but four States. Amounts shown for these four states reflect the different timing of their respective fiscal years, which were the 12-month periods ending on March 31 for New York, August 31 for Texas, and September 30 for Alabama and Michigan. The 1992 -1995 data series fiscal year date for the District of Columbia was September 30. Data have been included in this report for the District of Columbia for the 1992 - 1995 series , even though it is classified as a municipality for the Census Bureau purposes. These data, which are displayed on an exhibit basis only, are provided only for the convenient reference in relation to corresponding data for individual State governments and are excluded from any national totals. Below are the finance tax codes with their corresponding description. Further definitions for each code may be found in the Governments Division's Classification Manual, which may be accessed from the Governments Division Home Page. Code Full Description T01 Property Taxes T09 General sales or Gross Receipts Taxes T10 Alcoholic Beverages - Selective Sales Taxes T11 Amusements - Selective Sales Taxes T12 Insurance Premiums - Selective Sales Taxes T13 Motor Fuels - Selective Sales Taxes T14 Pari-mutuels - Selective Sales Taxes T15 Public Utilities - Selective Sales taxes T16 Tobacco Products - Selective Sales Taxes T19 Other Selective Sales & Gross Receipts Taxes T20 Alcoholic Beverages Licenses T21 Amusements Licenses T22 Corporations in General Licenses T23 Hunting & Fishing Licenses T24 Motor Vehicles Licenses T25 Motor Vehicle Operators Licenses T27 Public Utilities Licenses T28 Occupation & Businesses Licenses T29 Other Licenses Taxes T40 Individual Income Taxes T41 Corporation Net Income Taxes T50 Death & Gift Taxes T51 Documentary & Stock Transfer Taxes T53 Severance Taxes T99 Taxes, Not Elsewhere Classified Sources of other related information The Governments Division's Classification Manual may be accessed from the Census Bureau's home page on internet via: Main Data Bank, Financial Data/gopher menu or ftp at ftp://ftp.census.gov/pub/govs/manual.exe. Other state and local government financial and employment data can be accessed from the Census Bureau's home page on Internet via: Economy, Governments. 2. There is only one report for the 1996 data. This report contains the United States total for all states and the individual states. The District of Columbia is excluded from the 1996 report. Added to the report for 1996 are the population for each state as of July 1, 1996. These figures were taken from ST-96 Estimates of the Population of States: Annual Time Series, July 1, 1990 to July 1, 1996. Source: Population Estimates Program, Population Division, U.S. Bureau of the Census, Washington, DC 20233 . 3 . Filename Conventions & Contents All the State Tax tables are stored in 3 different formats. These formats are: a viewable format with the extension ".txt", a lotus spreadsheet version with the extension ".wk1", and an ascii text version with an extension of ".dat". The 1996 State Tax table uses all three extensions and begins 96STC. The 1992 - 1995 series all have the same naming convention except for the extension. For Example: @@TAX###.*** "@@" = year (95=1995, 94=1994, 93=1993) "TAX" = tax data "###" = file number (001 = file 1 - 014 = file 14) ".***" = extension (.wk1-lotus, .txt-view, .dat-data) Below is a listing of state tax data that are in each file for the 1992 - 1995 series. @@TAX001 State Totals @@TAX002 Alabama, Alaska, Arizona @@TAX003 Arkansas, California, Colorado @@TAX004 Connecticut, Delaware, Florida @@TAX005 Georgia, Hawaii, Idaho @@TAX006 Illinois, Indiana, Iowa @@TAX007 Kansas, Kentucky, Louisiana @@TAX008 Maine, Maryland, Massachusetts @@TAX009 Michigan, Minnesota, Mississippi @@TAX010 Missouri, Montana, Nebraska @@TAX011 Nevada, New Hampshire, New Jersey @@TAX012 New Mexico, New York, North Carolina @@TAX013 North Dakota, Ohio, Oklahoma @@TAX014 Oregon, Pennsylvania, Rhode Island @@TAX015 South Carolina, South Dakota, Tennessee @@TAX016 Texas, Utah, Vermont @@TAX017 Virginia, Washington, West Virginia @@TAX018 Wisconsin, Wyoming, District of Columbia 4. Record layout of the 1996 data file 96STC.DAT and 96STC.WK1: Field and Description Length Position 1. Code 4 1 - 4 2. Description and state 39 5 - 43 3. Totals 10 44 - 53 4. Population 11 54 - 64 5. Per Capita 10 65 - 74 5. Record layout of the 1992 - 1995 data file @@TAX.DAT & @@TAX.WK1; Field & Description Length Position 1.Tax Code 3 1 - 3 2.Alabama(AL) 9 4 - 12 3.Alaska(AK) 10 13 - 22 4.Arizona(AZ) 10 23 - 32 5.Arkansas(AR) 10 33 - 42 6.California(CA) 10 43 - 52 7.Colorado(CO) 10 53 - 62 8.Connecticut(CT) 10 63 - 72 9.Delaware(DE) 10 73 - 82 10.Florida(FL) 10 83 - 92 11.Georgia(GA) 10 93 - 102 12.Hawaii (HI) 10 103 - 112 13.Idaho(ID) 10 113 - 122 14.Illinois(IL) 10 123 - 132 15.Indiana(IN) 10 133 - 142 16.Iowa(IA) 10 143 - 152 17.Kansas(KS) 10 153 - 162 18.Kentucky(KY) 10 163 - 172 19.Louisiana(LA) 10 173 - 182 20.Maine(ME) 10 183 - 192 21.Maryland(MD) 10 193 - 202 22.Massachusetts(MA) 10 203 - 212 23.Michigan(MI) 10 213 - 222 24.Minnesota(MN) 10 223 - 232 25.Mississippi(MS) 10 233 - 242 26.Missouri(MO) 10 243 - 252 27.Montana(MT) 10 253 - 262 28.Nebraska(NE) 10 263 - 272 29.Nevada(NV) 10 273 - 282 30.New Hampshire(NH) 10 283 - 292 31.New Jersey(NJ) 10 293 - 302 32.New Mexico(NM) 10 303 - 312 33.New York(NY) 10 313 - 322 34.North Carolina(NC) 10 323 - 332 35.North Dakota(ND) 10 333 - 342 36.Ohio(OH) 10 343 - 352 37.Oklahoma(OK) 10 353 - 362 38.Oregon(OR) 10 363 - 372 39.Pennsylvania(PA) 10 373 - 382 40.Rhode Island(RI) 10 383 - 392 41.South Carolina(SC) 10 393 - 402 42.South Dakota(SD) 10 403 - 412 43.Tennessee(TN) 10 413 - 422 44.Texas(TX) 10 423 - 432 45.Utah(UT) 10 433 - 442 46.Vermont(VT) 10 443 - 452 47.Virginia(VA) 10 453 - 462 48.Washington(WA) 10 463 - 472 49.West Virginia(WV) 10 473 - 482 50.Wisconsin(WI) 10 483 - 492 51.Wyoming(WY) 10 493 - 502 52.Washington, D.C.(DC) 10 503 - 512 6. Totals & Subtotals for Data Files ( all series) Total Taxes: T01 +T09+T10+T11+T12+T13+T14+T15+T16+T19 +T20+T21+T22+T23+T24+T25+T27+T28+T29 +T40+T41+T50+T51+T53+T99 Total Sales & Gross Receipts Taxes: T09+T10+T11+T12+T13 +T14+T15+T16+T19 Total Selective Sales Taxes: T10+T11+T12+T13+T14+T15 Total License Taxes: +T20+T21+T22+T23+T24+T25+T27+T28+T29 Total Other Taxes: +T40+T41+T50+T51+T53+T99 7. Anonymous FTP File Transfer Instructions STEP 1: Accessing the Bureau of the Census ftp server "ftp.census.gov". All commands are case sensitive. Enter "ftp ftp.census.gov" at the prompt to get to the Bureau's ftp site and press ENTER, as shown below: ftp ftp.census.gov A message will appear after this command. At the name prompt (ftp.census.gov.gov:), enter "anonymous" and press ENTER: Name (ftp.census.gov:): anonymous At the password prompt, type in the e-mail address as password, for example, for id 'florida' on host "census.gov" , the password would be "florida@census.gov", and press ENTER: Password: type in your e-mail address here STEP 2: Accessing the "Readme" file on Government Internet data. Once the ftp prompt appears, type "cd pub/govs" and press ENTER. ftp> cd pub/govs To list all the files in the directory, type "l -l" at the ftp prompt and press ENTER: ftp> l -l To get the readme file, type "get readme.txt" at the ftp prompt and press ENTER: ftp > get readme.txt STEP 3: Accessing the State Tax directory and retrieving the files. Once the ftp prompt appears, type'cd sttax' and press ENTER: ftp> cd sttax To list all files in the 'sttax' directory, type "l -l" at the ftp prompt and press ENTER: ftp> l -l To get the State Tax documentation file, type "get techd96.txt' at the ftp prompt and press ENTER: ftp > get techd96.txt To get State Tax data in Ascii format, at the ftp prompt, type the word "get" followed by filename to retrieve: ftp> get filename To get State Tax data in spreadsheet format, they should be transferred in binary mode. At At the ftp prompt, type in "binary" and press ENTER: ftp> binary Then at the ftp prompt, type the word "get" followed by filename to retrieve: ftp> get filename To quit ftp, type the word "quit" at the ftp prompt and press ENTER: ftp> quit