ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

May 28, 2004

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

MARCH 2004 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

March 2004

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$59,091,498
N/A

$1,355,292,479
10.0%

Corporate Income Tax
Net Collections
Percent Change

$27,432,846
(36.0%)

$283,187,975
35.5%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$264,404,198
10.8%

$2,430,643,510
7.9%

Total Big Three Tax Types
Net Collections
Percent Change

$350,928,542
28.0%

$4,069,123,964
10.1%

January was the first month that the department used a new computer system to
process transaction privilege tax and withholding. Some of the reports necessary to
provide Tax Facts information are still under development. Those sections have been
pulled from this report. Once the information is available, it will be sent out.
We apologize for any inconvenience this may cause.

TAX FACTS
March 2004
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

March 2004
$36,041,044
220,645,285
(167,172,735)
(30,422,097)
$59,091,498

March 2003
% Change
$26,043,526
38.4
200,798,157
9.9
(198,362,815)
(15.7)
(35,879,921)
(15.2)
($7,401,054)
N/A

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year 2003/04
$308,241,848
1,755,348,692
(434,499,193)
(273,798,869)
$1,355,292,479

Fiscal Year 2002/03
% Change
$274,725,514
12.2
1,733,865,337
1.2
(453,086,974)
(4.1)
(322,919,289)
(15.2)
$1,232,584,587
10.0

Included in the refund amounts above are refunds relating to the alternative fuel vehicle income tax credit.
No refunds were issued in March 2004 for alternative fuel related credits.

Individual Income Tax Document Count
In calendar year 2003, the following individual income tax returns were filed:

#
%

140X
44,149
1.9

140
1,546,452
66.9

140NR
84,078
3.6

140PY
99,313
4.3

140NPR
12
0.0

141
43,604
1.9

140A
287,618
12.4

140PTC
13,546
0.6

140EZ
190,019
8.2

140ET
2,632
0.1

OTHER
24
0.0

TOTAL
2,311,447

In calendar year 2004 the number of returns filed, and processed, are as follows:

#
%

140X

140

140NR

140PY

140NPR

6,156
0.6

651,205
67.7

14,756
1.5

29,593
3.1

2
0.0

141 &
141AZ
2,963
0.3

140A

140PTC

140EZ

140ET

OTHER

171,742
17.8

7,204
0.7

77,924
8.1

900
0.1

5
0.0

TOTAL
962,450

The 962,450 returns, representing current and prior tax years, filed through March 2004 compares to
827,983 returns filed during the same period of time in 2003 for an annual increase of 16.2%. For tax year
2003 filed in 2004, 929,499 returns have been filed, a 16.3% increase over filings in March 2003 for tax year
2002.

Year-Over-Year Comparison of Resident Taxpayers
Comparisons of Federal Adjusted Gross Income (FAGI) and tax liability growth between two tax years can
be made by using data from taxpayers who have filed for both calendar years and have maintained the
same filing status for both years. The Department of Revenue has received 642,840 returns in calendar
year 2004 for tax year 2003 from filers who also have returns on record from calendar year 2003 with the
same marital status. On average, these filers experienced a 1.8% increase in FAGI and a 1.5% increase in
tax liability. More specifically, 35.8% of these filers experienced a decrease in tax liability; on average a
decrease of 30.6% with a corresponding average decrease in FAGI of 16.5%. Filers with an increase in tax
liability totaled 310,763 or 48.3% with an average FAGI increase of 17.4% and an average tax liability
increase of 31.1%.

1

March 2004 Tax Facts

Average Individual Income Tax Refund
2004 CYTD
2003 CYTD
% Change

Average
$463.98
$501.30
(7.4%)

Number
731,183
715,212
2.2%

"New" Filers in Calendar Year 2003
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2004. "New"
returns are for those filers who did not file in the previous calendar year. Therefore, these filers could be
new full-year residents of Arizona, or they may be newly required to file an individual income tax return.
(The filer may not have earned enough income in the previous year to file, such as a recent graduate just
entering the work force.) The table indicates that 101,170 "new" returns have been filed thus far in 2004,
representing approximately 120,037 persons, not including dependents. The average Federal Adjusted
Gross Income for these 101,170 returns is $15,989, with an average tax liability of $185. The right half of
this table presents characteristics of the filers represented on the returns. Of all "new" returns, 18.1% had a
married filing joint filing status, 5.8% claimed a 65 and Over Exemption and 45.5% claimed dependents.

Individual Income Tax Estimated Payments
Taxpayers are required to make estimated payments if their Arizona gross income will exceed $75,000, in
an amount which will represent unpaid tax liability at the end of the taxpayer's tax year. Total estimated
payments paid with form 140ES for tax year 2002 was $295.4 million, for an average of $1,534. An
additional $75.0 million in estimated payments came from 2001 tax returns that applied their refunds as a
2002 estimated payment, for an average of $1,685. Estimated payments received through March 2004 for
tax year 2003 were as follows:
3/04
3/03

140ES payment
140ES payment
Percent change
Average payment
Average payment
Percent change
Applied refund
Applied refund
Percent change

3/04
3/03
3/04
3/03
Total 3/04
Total 3/03

Percent change

$2,737,475
$66,845,993
(95.9%)
$3,448
$1,777
94.0%
$234,351
$159,086
47.3%
$2,971,826
$67,005,079
(95.6%)

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$290,910,454
$294,664,820
(1.3%)
$1,640
$1,534
6.9%
$73,195,700
$73,644,605
(0.6%)
$364,106,154
$368,309,425
(1.1%)

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from January
2001 through March 2003, $544,701,458 was received for the first quarter of 2002. The latest complete
quarter (15 months of information has been compiled) is the first quarter of 2003, which shows an increase
of 2.7% in withholding payments over the first quarter of 2002. Growth in quarters for which information is
still being gathered is as follows:
2nd Quarter 2003
3rd Quarter 2003

4th Quarter 2003
1st Quarter 2004

2.6%
0.1%

1.6%
(1.0%)

Current choices for withholding are 0%, 10%, 18%, 21%, 23%, 29% or 34% as the percent of federal taxes
to be withheld for state taxes. The 0% option is only available to those individuals who had no liability in the
prior tax year and expect no tax liability for the current year.

2

March 2004 Tax Facts

Property Tax Credits
Arizona allows a refundable property tax credit for those who are age 65 or older or who received Title 16,
SSI payments and pay property tax on a home. To qualify for this credit, household income must be below
$3,751 for individuals that live alone, or $5,501 for those that live with others. The maximum credit is $502.
Number
7,080
6,514
8.7%

Calendar Year 2004
Calendar Year 2003
% Change

Amount
$2,566,951
$2,291,126
12.0%

Average
$362.56
$351.72
3.1%

Clean Elections
As a result of the November 1998 voter approval of the Citizens Clean Elections, Arizona’s income
taxpayers can make a donation to the Citizens Clean Elections Commission through an income tax check-off
or through a voluntary donation. The following is for tax year 2003:
Check Off
Voluntary Donation
Number of Returns

March 2004
$727,159
$7,237
99,404

Calendar Year Total
$1,560,903
$13,593
221,687

Contributions on the Individual Income Tax Return
Through March 2004, individual income tax return filers have made the following contributions:
Wildlife
Child Abuse
Special Olympics
Neighbors Helping
AID to Education
Domestic Violence Shelter
Democratic Party
Republican Party
Libertarian Party

Number
3,690
4,431
1,915
1,073
205
3,026
373
332
24

Amount
$63,379
$78,240
$29,693
$14,424
$18,933
$62,278
$8,668
$6,899
$445

Average
$17.18
$17.66
$15.51
$13.44
$92.36
$20.58
$23.24
$20.78
$18.54

CORPORATE INCOME TAX
Corporate Income Tax Receipts
Gross Collections
Refunds
Net Collections

March 2004
$42,492,506
(15,059,660)
$27,432,846

March 2003
% Change
$52,912,894
(19.7)
(10,039,885)
50.0
$42,873,008
(36.0)

Gross Collections
Refunds
Net Collections

Fiscal Year 2003/04
$391,259,385
(108,071,410)
$283,187,975

Fiscal Year 2002/03
% Change
$307,665,854
27.2
(98,695,840)
9.5
$208,970,014
35.5

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their Arizona tax
liability exceeds $1,000 and (2) they are required to file federal estimated tax payments.
March 2004
March 2003
% Change

$35,746,501
$34,331,613
4.1%

Calendar Year Total
Calendar Year Total
% Change

$58,005,511
$54,240,644
6.9%

All corporations with an income tax liability of $20,000 or greater are required to make their estimated tax
3

March 2004 Tax Facts

payments through electronic funds transfer (eft). The table below shows the number of these eft estimated
payments, by size of payment, for March 2004 and for the fiscal year.

Size of Payment
Î

Less than
$50,000

$50,000
up to
$100,000

$100,000
up to
$500,000

$500,000
up to
$1,000,000

$1,000,000
up to
$10,000,000

$10,000,000
and more

Total

%
chg

March 2004
March 2003

251
245

17
21

28
25

8
7

2
2

0
0

306
300

2.0

CY 2004
CY 2003

471
426

38
40

50
39

11
12

7
7

0
0

577
524

10.1

Corporate Refunds
Corporate refunds paid in any state fiscal year are for a mixture of corporate fiscal years. The table below
presents the percent of refunds paid in FY 2002/03 by corporate fiscal year. For example, in FY 2002/03,
7.0% of the refund dollars paid were for corporate fiscal years ending in 1998 or before. The percentages
are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 2002/03

98 & Prior
7.0%

99
6.0%

00
7.4%

01
66.3%

02
13.1%

03
0.2%

Corporate Fiscal Year-End:
FY 2003/04

99 & Prior
9.0%

00
2.2%

01
2.7%

02
78.7%

03
7.5%

04
0.0%

The corporate refunds shown above are those refunds for which a check is mailed to the corporation.
Sometimes corporations choose to apply their refund as an estimated payment. The following table present
information on refunds applied as estimated payments in the most recent month and for the calendar year.
March 2004
March 2003
% Change

$9,551,523
$24,572,886
(61.1%)

Calendar Year Total
Calendar Year Total
% Change

$28,658,775
$42,753,496
(33.0%)

Corporate Income Tax Document Count
The Arizona Department of Revenue received 99,009 corporate returns showing a fiscal year-end of 2002.
The type of return received is indicated below:
#
%

120 X (amended)
289
0.3

120 (regular)
34,612
34.3

120S (S corp)
54,649
54.2

99T (exempt org.)
355
0.4

120 A (short form)
10,889
10.8

Through March 2003, 18,917 documents have been received for a fiscal year-end of 2003, distributed as
follows:
#
%

120 X (amended)
51
0.3

120 (regular)
9,327
49.3

120S (S corp)
6,450
34.1

4

99T (exempt org.)
92
0.5

120 A (short form)
2,997
15.8

March 2004 Tax Facts

The figures shown above for the 2003 returns are most meaningful when compared to 2002 returns received
during the same period of time in the previous year. Through March 2003, the Arizona Department of
Revenue received 30,103 documents with a fiscal year-end of 2002. Compared to 2003 documents, the
department as seen a 37.2% increase in the number of corporate returns received at this point of time in the
calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax collections, called
Urban Revenue Sharing. The amount of money to be distributed during Fiscal Year 2003/04 is 14.8% of net
proceeds from Fiscal Year 2001/02 income tax. In addition, 15% of the amount of monies transferred from
the Budget Stabilization Fund to the tax refund account of the state general fund is also be used for Urban
Revenue Sharing. Amounts returned for March 2004 are shown on Table 2, at the end of this report.

TRANSACTION PRIVILEGE, SEVERANCE AND USE TAXES
Transaction Privilege, Severance and Use Tax Receipts
The Arizona transaction privilege and severance tax consists of many classifications of tax. These
classifications include but are not limited to retail, contracting, amusements, restaurants and bars,
hotel/motel and mining severance tax. The collections for all such categories are divided, per statute, into
two parts. One part is called distribution base; the other part is known as non-shared. The division of
collections into these two parts varies from category to category. For example, retail sales tax is 40%
distribution base and 60% non-shared. In contrast, contracting is 20% distribution base and 80% nonshared. Use tax is 100% non-shared.
At the close of each month, the computer aggregates transaction privilege and severance tax collections by
category and calculates total distribution base and non-shared portions. The amount shown as "Use Tax" in
the table below includes use tax, use inventory tax and jet fuel use tax. Education tax is in accordance with
prop 301 resulting in an additional 0.6% education tax being added to most business classifications. The
"Other Revenue" category includes county excise, road, jail and hospital taxes and various other excise
taxes, such as the 911 excise tax.

Distribution Base
Non shared
Use Tax
Education Tax
Other Revenues
Total Collections

March 2004
$111,338,527
208,214,193
17,789,347
39,267,656
47,444,134
$424,053,856

March 2003
$101,351,002
189,178,101
14,462,780
35,335,914
42,826,764
$383,154,561

% change
9.9
10.1
23.0
11.1
10.8
10.7

Distribution Base
Non shared
Use Tax
Education Tax
Other Revenues
Total Collections

Fiscal Year 2003/04
$1,001,292,995
1,914,707,193
170,590,363
361,125,952
421,076,500
$3,868,793,003

Fiscal Year 2002/03
$937,596,289
1,789,559,958
139,995,603
333,361,064
391,066,698
$3,591,579,612

% change
6.8
7.0
21.9
8.3
7.7
7.7

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above, 25% is
returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to the state general
fund with the exception of mining severance tax. All of the non-shared revenue and use tax is deposited into
the general fund. Therefore, the "Retained By State" figure presented below includes all non-shared portion
of transaction privilege tax, use tax and 34.49% of the distribution base collections. The education tax is
distributed in accordance with prop 301. “Other" revenues are returned to the administering authority.
5

March 2004 Tax Facts

Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

March 2004
$264,404,198
45,103,237
27,834,632
39,267,656
47,444,134
$424,053,856

March 2003
$238,596,840
41,051,292
25,337,751
35,335,914
42,826,764
$383,154,561

% change
10.8
9.9
9.9
11.1
10.8
10.7

Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

Fiscal Year 2003/04
$2,430,643,510
405,623,792
250,323,249
361,125,952
421,076,500
$3,868,793,002

Fiscal Year 2002/03
$2,252,934,987
379,818,732
234,398,134
333,361,064
391,066,698
$3,591,579,612

% change
7.9
6.8
6.8
8.3
7.7
7.7

Transaction Privilege and Severance Tax Collections By Class
March 2004

Tax Rate
Transporting1

% Chg

Fiscal Year Total

% Chg

5.6%

$176,176

(43.6)

$2,767,973

N/A

3.125%

778,074

50.7

6,495,256

(0.3)

Utilities

5.6%

24,279,738

18.4

252,393,721

(7.7)

Communications

5.6%

12,177,963

3.1

105,763,419

(3.5)

Private Car/Pipelines

5.6%

96,393

601.5

600,808

53.2

Publishing

5.6%

467,927

(6.4)

4,722,356

(5.0

Printing

5.6%

1,385,763

(9.8)

13,225,798

(21.2)

Restaurants/Bars

5.6%

32,478,252

14.5

260,898,583

8.0

Amusements

5.6%

3,596,913

7.1

28,802,586

2.2

0%

(556)

N/A

(90,298)

4.2

5.6%

12,993,462

(5.9)

116,986,079

(6.1)

3.75% - 5.6%

50,781,577

13.6

483,816,581

12.3

Repealed

0

N/A

(38)

88.3

Retail

5.6%

167,411,918

8.6

1,562,573,784

7.0

Mining Severance

2.5%

782,806

596.0

3,710,778

370.1

Timber Severance

125.5

Non-Metal Mining/Oil & Gas

Commercial Lease
Rental of Personal Property
Contracting
Feed Wholesale

$2.13/$1.51 per 1000 board ft

716

(1.1)

7,747

Hotel/Motel

5.5%

11,419,754

12.0

68,805,972

7.0

Membership Camping

5.6%

11,110

(5.5)

101,074

13.4

Use/Use Inventory

5.6%

170,590,363

21.9

3.0%

17,789,347
12,991

23.0

Rental Occupancy Tax

61.1

102,820

1280.1

$.0305/$.0105 gal

737,827

20.5

3,682,429

(15.1)
(17.6)

Jet Fuel Tax
Telecommunications Devices:

1.1

Telecom. Fund for the Deaf

----

429,456

(19.5)

3,899,847

School for the Deaf

----

143,152

N/A

965,040

N/A

Poison Control Fund

----

112,002

(43.2)

1,126,659

(35.6)

911 Wireline/Excise

$0.37 monthly per activated service

1,194,612

1.7

10,328,553

(9.1)

911 Wireless Service

$0.37 monthly per activated service

992,943

24.6

8,869,662

23.4

$340,250,315

10.6

$3,111,147,552

7.6

Total

The Use/Use Inventory category shown on the previous page includes jet fuel use tax. These collections
include only the individual classes of transaction privilege tax, severance tax and use tax. The total does not
include license fees or any other fees collected by the Department.

1 The category transporting/towing has been combined with railroads/aircraft and will now be called “Transporting”.

6

March 2004 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class2
March 2004

% Chg

Fiscal Year Total

% Chg

Transporting3

$3,523,513

(43.6)

$55,359,467

N/A

Non-Metal Mining/Oil & Gas

24,898,367

50.7

207,848,186

(0.3)

Utilities

485,594,759

18.4

5,047,874,415

7.7

Communications

243,559,266

3.1

2,115,268,376

(3.5)

Private Car/Pipelines

1,927,863

601.5

12,016,157

53.2

Publishing

9,358,539

(6.4)

94,447,111

(5.0)

Printing
Restaurants/Bars
Amusements

27,715,268

(9.8)

264,515,950

(21.2)

649,565,037

14.5

5,217,971,666

8.0

71,938,267

7.1

576,051,711

2.2

(22,927)

N/A

(6,530,882)

13.1

Commercial Lease
Rental of Personal Property
Contracting

259,869,235

(5.9)

2,339,721,589

(6.1)

1,015,631,536

13.9

9,676,330,519

12.4

0

N/A

(8,021)

88.3

3,348,238,369

8.6

31,251,475,689

7.0

31,312,229

596.0

148,431,126

370.1
624.1

Feed Wholesale
Retail
Mining Severance
Timber Severance
Hotel/Motel

336

N/A

3,422

207,631,895

12.0

1,251,017,675

7.0

222,191

(5.5)

2,021,480

13.4

354,159,093

22.8

3,407,364,666

22.0

433,020

61.1

3,427,331

1280.1

$6,735,555,858

10.9

$61,664,607,633

7.8

Membership Camping
Use/Use Inventory
Rental Occupancy Tax
Total

Telecommunications Devices, 911 Excise and 911 Wireless Service classifications previously listed in the
collections table are not elements of calculated taxable income and therefore, are not included in the above
table. The Use/Use Inventory category shown above does not include jet fuel use tax. Since the jet fuel use
tax is a gallonage tax, this too can not be computed as taxable income. A comparison can be made of
gallons of jet fuel on which Arizona jet fuel tax or jet fuel use tax was paid. In December 2003, 11,938,547
gallons of jet fuel were taxed, a 10.8% decrease from the 13,384,162 reported for December 2002. Timber
Severance includes only sales subject to a repealed rate. The current tax is per board feet upon which
taxable income cannot be computed.

Accounting Credit
A credit equal to one percent of the amount of tax due, up to $10,000 per calendar year, is allowed to
businesses for expenses incurred during the accounting and reporting of Transaction Privilege Tax. Due to
our new processing system, the report needed to provide this data is not available.

Taxable Sales by SIC Code Range
The taxable sales by SIC (Standard Industrial Classification) code range is undergoing a conversion to
NAICS codes. The information for March 2004 is not yet available. Once it is available, it will be sent under
separate cover.
The taxable sales by SIC (Standard Industrial Classification) Code ranges are an indicator of business
occurring for that type of retail sale. Certain limitations must be understood when using this information.

2These Taxable Sales figures are calculated on a per return basis, by taking collections and dividing them by the appropriate tax rate.
These figures may not match other Taxable Sales figures calculated on the aggregate.
3 The category transporting/towing has been combined with railroads/aircraft and will now be called “Transporting”.

7

March 2004 Tax Facts

Transaction Privilege and Severance Tax Returned to Counties
Taxpayers reported the following taxable transactions and tax collections by county. The share of the
revenues returned to each county for March 2004 is shown in the County Share column.

Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

Dist. Base
Collections
$220,082
1,659,891
2,314,947
680,542
299,868
536,589
332,521
74,949,254
3,027,735
1,310,477
16,667,149
2,530,903
676,411
3,257,621
2,874,536
$111,338,527

County Share

% of
Total

$335,332
818,664
1,056,588
348,526
199,380
178,821
147,671
29,065,395
1,241,428
665,310
6,793,059
1,249,015
293,128
1,478,197
1,232,723
$45,103,237

0.7
1.8
2.3
0.8
0.4
0.4
0.3
64.4
2.8
1.5
15.1
2.8
0.6
3.3
2.7

FYTD County
Share

% Chg

$3,073,549
7,508,057
10,662,091
3,208,561
1,845,900
1,377,609
1,229,038
260,634,058
11,119,555
6,413,941
60,784,066
10,867,699
2,683,336
13,726,886
10,489,447
$405,623,792

6.3
8.6
2.5
6.0
5.0
6.3
9.3
7.0
8.5
2.3
5.4
10.9
8.4
9.1
7.8
6.8

Transaction Privilege and Severance Tax Returned to Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town for March
2004 is shown on Table 3, attached to this report.

County Tax Collections
The following county-imposed tax collections were received by the Department of Revenue during March
2004 and returned to the counties. County taxes in all but Coconino County are imposed at 10% of the state
transaction privilege tax rate. Coconino's Excise Tax is 10% of the state rate, and its Jail Tax is 6% of the
state rate. The stadium tax was imposed at 5% of the state rate. This rate completed its run in December
1997. Collections received now should be for prior periods. The rental car surcharge in Maricopa County is
$2.50 per car and in Pima County is $3.50 per car. The RV Surcharge is $0.50/day on each lease or rental
of a parking space for recreational vehicles.
Road Tax

Excise Tax

Apache

$74,548

Cochise

$482,406

Coconino
Gila

$668,334
$215,295

Graham

Stadium
Tax

RV
Surcharge

Hospital
Tax/Health
SVCS Dist

$400,696

Capitol
Projects

Tourism
Authority

$165,463

$86,422
$60,203

La Paz

$95,884
$23,630,877

$95,882
$8,774,408

Mohave

$455,762

Navajo

$379,988

Pima
Pinal

Rental Car
Surcharge

$209,754

Greenlee
Maricopa

Jail Tax

$20,702
$531,174

$141,426
$826,690

$2,961

$2,187,401

$29,241

$809,178

Santa Cruz

$194,660

Yavapai

$969,237

$483,104

Yuma

$820,475

$820,454

$817,620

8

March 2004 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in March 2004. The table compares the receipts to
March 2003 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

March 2004
$1,911,448
1,076,773
1,925,908
22,336,923
597,905
325
$27,849,282

March 2003
$1,695,900
952,048
2,138,221
17,457,931
592,800
475
$22,837,375

% Change
12.7
13.1
(9.9)
27.9
0.9
(31.6)
21.9

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year 2003/04
$17,351,385
7,868,459
16,086,475
196,590,483
5,787,425
3,225
$243,687,452

Fiscal Year 2002/03
$16,353,280
7,331,367
16,318,820
140,038,766
3,762,707
3,175
$183,808,113

% Change
6.1
7.3
(1.4)
40.4
53.8
1.6
32.6

*Through March 2004, $417,300 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.
General Fund revenues from luxury taxes:

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

March 2004
$1,338,014
268,712
481,477
2,856,151
92,675
325
$5,037,354

Fiscal Year 2003/04
$12,145,969
1,961,986
4,021,618
26,111,972
896,693
3,225
$45,141,463

Other dedicated revenues from luxury taxes:
March 2004
$2,332,361
$7,840,009
$11,696,298
$1,926
$673,937
$267,396

Correction Fund revenues
Tobacco Tax & Health Care Fund4
Tobacco Products Tax Fund5
Wine Promotional Fund revenues
Drug Treatment & Education Fund revenues
Corrections Revolving Fund revenues

Fiscal Year 2003/04
$19,598,178
$68,569,967
$102,638,590
$20,512
$5,522,793
$2,195,951

4 Formerly the Health Care Fund
5 This Fund was created by Prop. 303, which increased cigarette & other tobacco products tax rates in November 2002.

9

March 2004 Tax Facts

Estate Tax
March 2004
March 2003

$1,414,827
$3,370,760
(58.0%)

Fiscal year To Date
Fiscal year To Date
% Change

March 2004
March 2003

$41,529
$38,147
8.9%

Fiscal year To Date
Fiscal year To Date
% Change

$456,488
$461,289
(1.0%)

$81,680
$48,936
66.9%

Fiscal year To Date
Fiscal year To Date
% Change

$31,619,985
$25,593,663
23.5%

% Change

$29,359,653
$77,895,948
(62.3%)

Bingo

% Change

Unclaimed Property
March 2004
March 2003
% Change

Please note that some totals throughout Tax Facts may not add due to rounding.
SOURCE: THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS, ARIZONA DEPARTMENT OF
REVENUE

10

March 2004 Tax Facts

TABLE 1
“New” Returns Filed in 2004 for Tax Year 2003
Through March 2004
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

Negative FAGI
$0-$5,000
$5,000-$10,000
$10,000-$15,000
$15,000-$20,000
$20,000-$25,000
$25,000-$30,000
$30,000-$40,000
$40,000-$50,000
$50,000-$75,000
$75,000-$100,000
$100,000-$200,000
$200,000-$500,000
$500,000-$1,000,000
$1,000,000 and over
Total

%

%

%

%

Unmarrie Married Over 65
With
d Head Separate
Dependents

485
23,082

0.5%
22.8%

-$10,556
$2,879

$0
$0

15.5%
4.1%

77.5%
78.1%

5.2%
17.3%

1.9%
0.4%

20.4%
3.5%

11.1%
25.1%

25,898
16,018

25.6%
15.8%

$7,385
$12,302

$21
$58

7.6%
16.1%

65.5%
40.4%

26.3%
42.6%

0.6%
0.9%

5.1%
7.2%

37.8%
57.7%

11,368
7,281

11.2%
7.2%

$17,369
$22,340

$114
$212

23.6%
29.1%

30.1%
28.6%

45.2%
40.9%

1.0%
1.3%

7.1%
6.0%

63.0%
64.3%

4,210
4,997

4.2%
4.9%

$27,350
$43,419

$334
$498

32.1%
36.4%

31.6%
32.0%

34.3%
29.1%

2.0%
2.5%

6.6%
6.2%

58.5%
55.1%

2,813
3,229

2.8%
3.2%

$44,541
$60,441

$727
$1,114

44.6%
63.4%

30.6%
21.9%

22.6%
13.2%

2.2%
1.5%

7.2%
7.7%

53.7%
51.2%

1,111
607

1.1%
0.6%

$85,486
$126,187

$1,815
$3,224

76.1%
79.4%

15.5%
13.8%

7.2%
5.8%

1.3%
1.0%

7.8%
9.7%

51.7%
45.9%

63
*

0.1%
*

$263,725
*

$9,119
*

71.4%
*

22.2%
*

6.3%
*

0.0%
*

11.1%
*

38.1%
*

*

*

*

*

*

*

*

*

*

*

$15,989

$185

18.1%

51.5%

29.5%

0.9%

5.8%

45.5%

101,170

*An asterisked line indicates that the information cannot be released due to confidentiality laws.

NEW RETURNS FILED IN 2003 FOR TAX YEAR 2002
Total
220,129
$20,256
$329

20.2%

57.0%

20.6%

2.2%

7.6%

“NEW" Returns means that there was no return filed by the taxpayer in the previous filing year. This may or may not
mean the filer is new to the state.

11

March 2004 Tax Facts

34.7%

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
March 2004
City
Apache County
Eagar
Springerville
St. Johns
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
Winkelman
Graham County
Pima
Safford
Thatcher
Greenlee County
Clifton
Duncan
La Paz County
Parker
Quartzsite
Maricopa County
Avondale
Buckeye
Carefree
Cave Creek
Chandler
El Mirage
Fountain Hills
Gila Bend
Gilbert
Glendale
Goodyear
Guadalupe
Litchfield Park
Mesa
Paradise Valley
Peoria
Phoenix
Queen Creek

Distribution

Population

$30,267
14,814
26,653

4,033
1,972
3,548

35,390
45,750
124,125
13,154
283,775
11,298
28,043

4,711
6,090
16,523
1,751
37,775
1,504
3,733

397,352
7,783
51,151
21,350

52,894
1,036
6,809
2,842

56,237
6,701
14,544
102,317
3,328

7,486
892
1,936
13,620
443

14,942
69,353
30,214

1,989
9,232
4,022

19,502
6,100

2,596
812

23,588
25,196

3,140
3,354

269,561
63,831
21,988
28,006
1,326,518
38,110
152,010
14,874
824,069
1,643,767
142,064
39,274
28,622
2,988,186
102,647
814,056
9,923,998
32,423

35,883
8,497
2,927
3,728
176,581
7,609
20,235
1,980
109,697
218,812
18,911
5,228
3,810
397,776
13,664
108,364
1,321,045
4,316

12

City
Scottsdale
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop-Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma
TOTAL

Distribution
$1,522,767
231,737
1,191,628
37,366
38,177
22,612

Population
202,705
30,848
158,625
4,974
5,082
3,010

253,681
25,046
150,763
315,048

33,769
3,334
20,069
41,938

36,938
26,909
57,807
33,505
23,859
71,516

4,917
3,582
7,695
4,460
3,176
9,520

101,836
239,896
24,355
41,242
3,656,197

13,556
31,934
3,242
5,490
486,699

238,994
189,489
58,490
77,939
114,494
16,895
13,237
24,445

31,814
25,224
7,786
10,375
15,241
2,249
1,762
3,254

156,840
6,618

20,878
881

70,998
61,352
25,707
68,955
2,472
254,950
176,800
76,565

9,451
8,167
3,422
9,179
329
33,938
23,535
10,192

115,102
54,584
13,740
583,588

15,322
7,266
1,829
77,685

$30,422,097

4,052,210

March 2004 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
March 2004
City
Apache County
Eagar
Springerville
St. Johns
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
Winkelman
Graham County
Pima
Safford
Thatcher
Greenlee County
Clifton
Duncan
La Paz County
Parker
Quartzsite
Maricopa County
Avondale
Buckeye
Carefree
Cave Creek
Chandler
El Mirage
Fountain Hills
Gila Bend
Gilbert
Glendale
Goodyear
Guadalupe
Litchfield Park
Mesa
Paradise Valley
Peoria
Phoenix
Queen Creek

Distribution

Population

$27,693
13,541
24,362

4,033
1,972
3,548

32,348
41,817
113,455
12,023
259,382
10,327
25,633

4,711
6,090
16,523
1,751
37,775
1,504
3,733

363,196
7,114
46,754
19,515

52,894
1,036
6,809
2,842

51,403
6,125
13,294
93,522
3,042

7,486
892
1,936
13,620
443

13,657
63,391
27,617

1,989
9,232
4,022

17,825
5,576

2,596
812

21,561
23,030

3,140
3,354

246,390
58,345
20,098
25,598
1,212,492
52,247
138,943
13,596
753,233
1,502,470
129,852
35,898
26,161
2,731,325
93,824
744,080
9,070,941
29,636

35,883
8,497
2,927
3,728
176,581
7,609
20,235
1,980
109,697
218,812
18,911
5,228
3,810
397,776
13,664
108,364
1,321,045
4,316

City
Scottsdale
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop/Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma
TOTAL

13

Distribution
1,391,872
211,817
1,089,197
34,154
34,896
20,668

Population
202,705
30,848
158,625
4,974
5,082
3,010

231,874
22,893
137,804
287,967

33,769
3,334
20,069
41,938

33,763
24,596
52,838
30,625
21,808
65,369

4,917
3,582
7,695
4,460
3,176
9,520

93,082
219,274
22,261
37,697
3,341,913

13,556
31,934
3,242
5,490
486,699

218,450
173,200
53,462
71,240
104,652
15,443
12,099
10,176
22,344

31,814
25,224
7,786
10,375
15,241
2,249
1,762
1,482
3,254

143,359
6,049

20,878
881

64,895
56,079
23,497
63,028
2,259
233,035
161,603
69,983

9,451
8,167
3,422
9,179
329
33,938
23,535
10,192

105,208
49,892
12,559
533,423

15,322
7,266
1,829
77,685

$27,834,632

4,053,692

March 2004 Tax Facts

The Office of Economic Research & Analysis
Arizona Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007

14

March 2004 Tax Facts