ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

June 21, 2004

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

APRIL 2004 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

April 2004

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$271,899,644
52.6%

$1,627,192,123
15.3%

Corporate Income Tax
Net Collections
Percent Change

$97,368,474
15.9%

$380,556,448
29.9%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$300,747,181
14.0%

$2,731,390,691
8.5%

Total Big Three Tax Types
Net Collections
Percent Change

$670,015,299
27.4%

$4,739,139,262
12.3%

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

April 2004
$325,396,679
186,126,178
(209,201,116)
(30,422,097)
$271,899,644

April 2003
% Change
$272,037,025
19.6
187,450,892
(0.7)
(245,452,913)
(14.8)
(35,879,921)
(15.2)
$178,155,084
52.6

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Fiscal Year 2003/04
$633,638,528
1,941,474,870
(643,700,309)
(304,220,965)
$1,627,192,123

Fiscal Year 2002/03
% Change
$546,762,539
15.9
1,921,316,229
1.0
(698,539,887)
(7.9)
(358,799,211)
(15.2)
$1,410,739,671
15.3

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In April 2004, there was no liability to off-set, therefore the total amount refunded was $16,514.

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

12,596 1,049,047
0.8
69.0

140NR

140PY

140NPR

32,592
2.1

58,208
3.8

2
0.0

141 &
141AZ
15,591
1.0

140A

140PTC

140EZ

140ET

OTHER

218,008
14.3

11,025
0.7

120,274
7.9

2,063
0.1

5
0.0

TOTAL
1,519,411

The 1,519,411 returns, representing current and prior tax years, filed through April 2004 compares to
1,570,343 returns filed during the same period of time in 2003 for an annual decrease of 3.2%. For tax year
2003 filed in 2004, 1,470,366 returns have been filed, a 3.3% decrease over filings in April 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 1,122,088 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 2.4% increase in
tax liability. More specifically, 36.5% of these filers experienced a decrease in tax liability; on average a
decrease of 19.6% with a corresponding average decrease in FAGI of 34.1%. Filers with an increase in tax
liability totaled 551,596 or 49.2% with an average FAGI increase of 20.8% and an average tax liability
increase of 38.4%.

1

April 2004 Tax Facts

Average Individual Income Tax Refund
2004 CYTD
2003 CYTD
% Change

Average
$492.86
$532.91
(7.4%)

Number
1,157,996
1,154,011
0.3%

"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 176,581 "new" returns have been filed thus far in 2004,
representing approximately 211,847 persons, not including dependents. The average Federal Adjusted
Gross Income for these 176,581 returns is $18,588, with an average tax liability of $270. The right half of
this table presents characteristics of the filers represented on the returns. Of all "new" returns, 19.3% had a
married filing joint filing status, 7.5% claimed a 65 and Over Exemption and 36.4% 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 April 2004 for tax
year 2004 are as follows:
4/04
4/03

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

4/04
4/03
4/04
3/03
Total 4/04
Total 4/03

Percent change

$16,455,117
$4,359,149
277.5%
$867
$776
11.7%
$8,010,488
$10,595,174
24.4%
$24,465,605
$14,954,323
63.6%

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$18,157,214
$7,196,972
152.3%
$830
$885
6.2%
$10,170,602
$12,714,509
20.0%
$28,327,815
$19,911,481
42.3%

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
2nd Quarter 2004

2.7%
0.0%
1.7%

3.5%
(25.5%)

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

April 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
11,647
11,615
0.3%

Calendar Year 2004
Calendar Year 2003
% Change

Amount
$4,112,037
$3,987,024
3.1%

Average
$353.06
$343.27
2.9%

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

April 2004
$1,022,410
$12,633
137,156

Calendar Year Total
$2,583,313
$26,226
358,843

Contributions on the Individual Income Tax Return
Through April 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
6,574
7,443
3,467
1,988
398
5,258
726
518
50

Amount
$116,400
$137,282
$55,620
$26,692
$33,377
$103,723
$17,971
$11,393
$902

Average
$17.71
$18.44
$16.04
$13.43
$83.86
$19.73
$24.75
$21.99
$18.04

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

April 2004
$100,133,690
(2,765,216)
$97,368,474

April 2003
% Change
$94,116,614
6.4
(10,102,574)
(72.6)
$84,014,040
15.9

Gross Collections
Refunds
Net Collections

Fiscal Year 2003/04
$491,393,075
(110,836,626)
$380,556,448

Fiscal Year 2002/03
% Change
$401,782,467
22.3
(108,798,414)
1.9
$292,984,053
29.9

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.
April 2004
April 2003
% Change

$50,866,241
$43,097 336
18.0%

Calendar Year Total
Calendar Year Total
% Change

3

$108,871,753
$97,337,980
11.8%

April 2004 Tax Facts

All corporations with an income tax liability of $20,000 or greater are required to make their estimated tax
payments through electronic funds transfer (eft). The table below shows the number of these eft estimated
payments, by size of payment, for April 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

April 2004
April 2003

402
385

60
46

61
57

11
10

7
4

0
0

541
502

7.8

CY 2004
CY 2003

873
811

98
86

111
96

22
22

14
11

0
0

1,118
1,026

9.0

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
2.3%

01
2.7%

02
77.0%

03
8.9%

04
0.1%

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.
April 2004
April 2003
% Change

$3,768,305
$4,798,050
(21.5%)

Calendar Year Total
Calendar Year Total
% Change

$32,427,080
$47,551,545
(31.8%)

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 April 2004, 26,722 documents have been received for a fiscal year-end of 2003, distributed as
follows:
#
%

120 X (amended)
53
0.2

120 (regular)
11,016
41.2

120S (S corp)
11,416
42.7

99T (exempt org.)
107
0.4

120 A (short form)
4,130
15.5

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 April 2003, the Arizona Department of
Revenue received 53,615 documents with a fiscal year-end of 2002. Compared to 2003 documents, the
department has seen a 50.2% decrease in the number of corporate returns received at this point of time in
4

April 2004 Tax Facts

the calendar year. The Department is behind in processing corporate income tax returns, in part due
to outsourcing problems.

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 April 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

April 2004
$127,858,873
235,385,557
21,263,098
44,081,148
52,998,198
$481,586,875

April 2003
$112,849,445
207,538,514
17,302,149
38,577,739
46,429,097
$422,696,944

% change
13.3
13.4
22.9
14.3
14.1
13.9

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

Fiscal Year 2003/04
$1,129,151,869
2,150,092,750
191,853,461
405,207,101
474,074,697
$4,350,379,878

Fiscal Year 2002/03
$1,050,445,734
1,997,098,472
157,297,752
371,938,803
437,495,795
$4,014,276,556

% change
7.5
7.7
22.0
8.9
8.4
8.4

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

April 2004 Tax Facts

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

April 2004
$300,747,181
51,795,630
31,964,718
44,081,148
47,444,134
$424,053,856

April 2003
$263,762,436
45,715,310
28,212,361
38,577,914
42,826,764
$383,154,561

% change
14.0
13.3
13.3
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
$2,731,390,691
457,419,422
282,287,967
405,207,101
474,074,697
$4,350,379,878

Fiscal Year 2002/03
$2,516,697,423
425,534,042
262,610,493
371,938,803
437,495,795
$4,014,276,556

% change
8.5
7.5
7.5
8.9
8.4
8.4

Transaction Privilege and Severance Tax Collections By Class
April 2004

Tax Rate
Transporting1

% Chg

Fiscal Year Total

% Chg

5.6%

$224,547

(42.4)

2,992,520

3.125%

946,769

46.8

7,442,025

4.0

5.6%

22,352,003

10.0

274,745,724

7.9

Communications

5.6%

12,105,487

(3.1)

117,868,906

(3.5)

Private Car/Pipelines

5.6%

64,721

1.3

665,529

45.9

Publishing

5.6%

591,432

(29.7)

5,313,787

(8.6)

Printing

5.6%

1,492,115

0.5

14,717,913

(19.4)

Restaurants/Bars

5.6%

35,466,926

7.9

296,365,510

8.0

Amusements

5.6%

5,299,537

23.2

34,102,123

4.9

0%

110

(92.6)

(90,189)

(2.8)
(5.5)

Non-Metal Mining/Oil & Gas
Utilities

Commercial Lease
Rental of Personal Property

868.6

5.6%

15,045,924

0.1

132,032,004

3.75% - 5.6%

58,822,157

25.1

542,638,738

13.6

Repealed

0

N/A

(38)

(89.2)

Retail

5.6%

195,971,046

13.8

1,758,544,831

7.8

Mining Severance

2.5%

1,114,113

650.3

4,824,891

414.5

Timber Severance

125.5

Contracting
Feed Wholesale

$2.13/$1.51 per 1000 board ft

0

N/A

7,747

Hotel/Motel

5.5%

13,167,380

8.9

81,973,352

7.3

Membership Camping

5.6%

34,843

94.8

135,917

27.0

Use/Use Inventory

5.6%

191,853,461

22.0

3.0%

21,263,098
15,520

22.9

Rental Occupancy Tax

3.1

118,340

426.0

$.0305/$.0105 gal

541,058

7.1

4,223,487

(12.8)
(18.6)

Jet Fuel Tax
Telecommunications Devices:

1.1

Telecom. Fund for the Deaf

----

408,882

(27.1)

4,308,729

School for the Deaf

----

136,294

N/A

1,101,335

N/A

Poison Control Fund

----

106,665

(48.6)

1,233,324

(37.0)

911 Wireline/Excise

$0.37 monthly per activated service

1,125,389

238.5

11,453,942

(2.1)

911 Wireless Service

$0.37 monthly per activated service

1,023,866

55.2

9,893,528

26.0

$387,319,884

14.1

$3,498,467,436

8.3

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

April 2004 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class2
April 2004

% Chg

Fiscal Year Total

% Chg

Transporting3

$4,490,942

(42.4)

$59,850,409

Non-Metal Mining/Oil & Gas

30,296,623

46.8

238,144,809

4.0

Utilities

447,040,064

10.0

5,494,914,479

7.9

Communications

242,109,734

(3.1)

2,357,378,109

(3.5)

1,294,420

1.3

13,310,578

45.9

11,828,634

(29.7)

106,275,745

(8.6)
(19.4)

Private Car/Pipelines
Publishing
Printing

868.6

29,842,310

0.5

294,358,260

Restaurants/Bars

709,338,530

7.9

5,927,310,196

8.0

Amusements

105,990,746

23.2

682,042,457

4.9

Commercial Lease
Rental of Personal Property
Contracting

6,912

(99.3)

(6,523,970)

(0.5)

300,918,482

0.1

2,640,640,071

(5.5)

1,176,443,136

25.1

10,852,773,656

13.6

0

N/A

(8,021)

89.2

3,919,420,927

13.8

35,170,896,616

7.8

44,564,527

650.3

192,995,653

414.5
702.4

Feed Wholesale
Retail
Mining Severance
Timber Severance
Hotel/Motel

370

N/A

3,793

239,406,916

8.9

1,490,424,591

7.3

696,854

94.8

2,718,334

27.0

424,402,299

23.0

3,831,766,965

22.1

517,320

3.1

3,944,651

426.0

$7,688,609,747

14.2

$69,353,217,380

8.5

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 April 2003, 19,148,908 gallons
of jet fuel were taxed, a 4.4% increase from the 18,336,660 reported for April 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 April 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.

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 April 2004 is shown in the County Share column.

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

April 2004 Tax Facts

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

Dist. Base
Collections
$225,144
1,896,196
2,833,355
714,173
340,143
670,324
346,872
86,547,403
3,456,339
1,491,868
18,956,665
2,849,672
723,169
3,714,149
3,093,404
$127,858,873

County Share

% of
Total

$379,729
938,197
1,247,336
387,160
228,145
215,864
162,787
33,470,784
1,421,620
761,492
7,765,361
1,423,318
326,211
1,692,320
1,375,304
$51,795,630

0.7
1.8
2.4
0.7
0.4
0.4
0.3
64.6
2.7
1.5
15.0
2.7
0.6
3.3
2.7

FYTD County
Share

% Chg

$3,453,277
8,446,254
11,909,426
3,595,722
2,074,045
1,593,473
1,391,825
294,104,842
12,541,175
7,175,434
68,549,427
12,291,017
3,009,547
15,419,206
11,864,751
$457,419,422

7.1
9.0
3.2
6.6
5.6
9.0
9.9
7.6
9.4
3.4
6.2
11.5
8.4
9.8
8.5
7.5

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 April
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 April 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

$74,391

Cochise

$557,310

Coconino
Gila

$790,520
$222,938

Graham

$65,554
$101,889
$26,613,428
$508,190

Navajo

$425,393

Yuma

Hospital
Tax/Health
SVCS Dist

Capitol
Projects

Tourism
Authority

$195,695

$101,900

Pima

Yavapai

RV
Surcharge

$474,014

$9,803,753

Mohave

Santa Cruz

Stadium
Tax

$98,496

La Paz

Pinal

Rental Car
Surcharge

$215,836

Greenlee
Maricopa

Jail Tax

$22,750
$657,523

$163,673
$914,248

$59,072

$2,563,655

$26,200

$892,683
$205,312
$1,082,406

$540,679

$899,173

$899,117

$897,587

8

April 2004 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in April 2004. The table compares the receipts to
April 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

April 2004
$2,246,275
1,032,803
2,189,946
24,112,431
732,279
325
$30,314,060

April 2003
$1,961,046
1,051,579
1,771,510
19,397,591
587,514
225
$24,769,465

% Change
14.5
(1.8)
23.6
24.3
20.7
44.4
22.4

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year 2003/04
$19,597,660
8,901,262
18,276,421
220,702,914
6,519,705
3,550
$274,001,511

Fiscal Year 2002/03
$18,314,324
8,382,946
18,090,330
159,436,357
4,350,221
3,400
$208,577,578

% Change
7.0
6.2
1.0
38.4
49.9
4.4
31.4

*Through April 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

April 2004
$1,572,393
257,305
547,486
3,306,725
113,256
325
$5,797,490

Fiscal Year 2003/04
$13,718,362
2,219,291
4,569,104
29,418,697
1,009,949
3,550
$50,938,953

Other dedicated revenues from luxury taxes:
April 2004
$2,585,435
$8,390,777
$12,507,356
$3,581
$736,689
$292,730

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
$22,183,611
$76,960,744
$115,145,946
$24,093
$6,259,482
$2,488,681

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

April 2004 Tax Facts

Estate Tax
April 2004
April 2003

$2,813,280
$3,328,657
(15.5%)

Fiscal year To Date
Fiscal year To Date
% Change

April 2004
April 2003

$89,024
$87,290
2.0%

Fiscal year To Date
Fiscal year To Date
% Change

$545,512
$548,578
(0.6%)

$1,454,337
$720,844
101.8%

Fiscal year To Date
Fiscal year To Date
% Change

$33,074,322
$26,314,508
25.7%

% Change

$32,172,933
$81,224,605
(60.4%)

Bingo

% Change

Unclaimed Property
April 2004
April 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

April 2004 Tax Facts

TABLE 1
“New” Returns Filed in 2004 for Tax Year 2003
Through April 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

1,561
39,174

0.9%
22.2%

-$13,346
$2,760

$1
$0

15.0%
4.0%

78.6%
83.0%

4.1%
12.3%

2.2%
0.7%

16.6%
4.1%

9.3%
18.0%

39,237
26,244

22.2%
14.9%

$7,363
$12,331

$24
$82

7.3%
14.3%

71.1%
53.4%

20.6%
31.1%

1.0%
1.2%

6.1%
9.0%

29.6%
43.1%

18,685
12,685

10.6%
7.2%

$17,360
$22,362

$156
$256

20.6%
25.8%

45.2%
39.7%

32.6%
32.5%

1.6%
2.1%

9.0%
8.3%

47.5%
50.9%

8,712
10,934

4.9%
6.2%

$27,384
$34,481

$373
$535

30.0%
36.8%

37.7%
36.1%

29.6%
23.9%

2.6%
3.2%

8.1%
8.6%

50.5%
48.3%

6,412
7,823

3.6%
4.4%

$44,573
$60,582

$765
$1,148

47.5%
63.2%

31.7%
24.0%

18.2%
11.0%

2.6%
1.8%

10.2%
12.2%

48.7%
47.3%

2,901
1,926

1.6%
1.1%

$85,409
$128,053

$1,851
$3,293

73.7%
75.7%

18.4%
17.3%

6.8%
6.1%

1.1%
0.9%

13.0%
13.8%

45.9%
44.6%

252
20

0.1%
0.0%

$277,197
$596,849

$9,585
$23,025

72.2%
65.0%

21.8%
30.0%

4.8%
5.0%

1.2%
0.0%

17.9%
20.0%

34.9%
50.0%

15

0.0% $1,530,489

$55,289

60.0%

40.0%

0.0%

0.0%

6.7%

13.3%

176,581

$18,588

$270

19.3%

57.3%

22.0%

1.4%

7.5%

36.4%

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

Total

NEW RETURNS FILED IN 2003 FOR TAX YEAR 2002
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

April 2004 Tax Facts

34.7%

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
April 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

$30,297
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

April 2004 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
April 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

$31,802
15,550
27,977

4,033
1,972
3,548

37,148
48,022
130,289
13,807
297,869
11,860
29,436

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

417,087
8,169
53,691
22,410

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

59,030
7,034
15,266
107,398
3,493

7,486
892
1,936
13,620
443

15,684
72,797
31,715

1,989
9,232
4,022

20,470
6,403

2,596
812

24,760
26,447

3,140
3,354

282,949
67,002
23,080
29,397
1,392,400
60,000
159,560
15,613
864,998
1,725,406
149,120
41,225
30,043
3,136,597
107,745
854,486
10,416,882
34,033

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
1,598,397
243,247
1,250,811
39,222
40,073
23,735

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

266,280
26,290
158,251
330,695

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

38,772
28,245
60,678
35,169
25,044
75,068

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

106,894
251,810
25,564
43,290
3,837,785

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

250,864
198,900
61,395
81,810
120,180
17,734
13,894
11,686
25,659

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

164,630
6,947

20,878
881

74,524
64,400
26,984
72,380
2,594
267,612
185,581
80,367

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

120,819
57,295
14,422
612,572

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

$31,964,718

4,053,692

April 2004 Tax Facts

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

14

April 2004 Tax Facts