ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 31, 2005

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

November 2004 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
November 2004

Fiscal Year Total

Individual Income Tax
Net Collections
Percent Change

$ 188,786,852
24.3%

$ 915,532,778
14.9%

Corporate Income Tax
Net Collections
Percent Change

$ 5,793,228
(NA)

$ 205,507,923
61.4%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$ 289,546,242
8.3%

$ 1,459,962,077
9.5%

Total Big Three Tax Types
Net Collections

$ 484,126,322

$ 2,581,002,778

8.9%

13.1%

Percent Change

January 2004 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.

Page 1

November 2004 Tax Facts

TAX FACTS
NOVEMBER 2004
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
November 2004
$ 11,359,321
222,360,341
(13,843,428)
(31,089,382)
$ 188,786,852

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

November 2003
% Change
$ 8,398,521
35.3
194,612,408
14.3
(20,667,980)
(33.0)
(30,422,097)
2.2
$151,920,853
24.3

Fiscal Year Total (04/05) Fiscal Year Total (03/04)* % Change
Gross Collections
$ 149,758,145
$123,962,002
20.8
Withholding
985,588,801
909,875,505
8.3
Refunds
(64,367,261)
(84,959,634)
(24.2)
Urban Revenue Sharing
(155,446,908)
(152,110,483)
2.2
Net Collections
$ 915,532,777
$ 796,767,390
14.9
* FYTD 03/04 refunds and net collections do not include Ladewig attorney fees.

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In November 2004, the department did not issue any refunds for alternative fuel related credits.

Ladewig Refunds
In November 2004, the department did not issue any new warrants for Ladewig, a Supreme Court tax
settlement case. For the fiscal year, 435,158 refunds have been issued for a total of $124,648,501. Attorney
payments are not included in the refund amount and total $5,706,555 for the fiscal year. Refunds issued as a
result of the Ladewig case are not included in the total refunds listed in the “Individual Income Tax Receipts”
section above or the “Average Individual Income Tax Refund” section later mentioned in this publication.

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
44,313 1,568,774
1.9
66.6

140NR
87,219
3.7

140PY
101,904
4.3

140NPR
3
0.0

141 & 141AZ
43,461
1.9

140A
296,260
12.6

140PTC
13,310
0.6

140EZ
196,824
8.4

140ET
2,621
0.1

OTHER
15
0.0

TOTAL
2,354,704

The 2,354,704 returns, representing current and prior tax years, filed through November 2004 compares to
2,293,036 returns filed during the same period of time in 2003 for an annual increase of 2.7%. For tax year
2003 filed in 2004, 2,239,971 returns have been filed, a 2.7% increase over filings in November 2003 for tax
year 2002.

Page 2

November 2004 Tax Facts

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 1,567,405 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 3.9% increase in FAGI and a 6.8% increase in tax liability. More
specifically, 35.8% of these filers experienced a decrease in tax liability; on average a decrease of 37.8% with a
corresponding average decrease in FAGI of 22.5%. Filers with an increase in tax liability totaled 811,358 or
51.1% with an average FAGI increase of 27.4% and an average tax liability increase of 52.0%.

Average Individual Income Tax Refund
Net of Ladewig refunds.
Average
$509.16
$562.55
(9.5)

2004 CYTD
2003 CYTD
% Change

Number
1,495,707
1,487,652
0.01

"New" Filers in Calendar Year 2004
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 238,788 "new" returns have been filed thus far in 2004,
representing approximately 289,152 persons, not including dependents. The average Federal Adjusted
Gross Income for these 238,788 returns is $20,049, with an average tax liability of $333. The right half of
this table presents characteristics of the filers represented on the returns. Of all "new" returns, 16.5% had a
married filing joint filing status, 7.4% claimed a 65 and Over Exemption and 32.9% 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 November 2004
for tax year 2004 are as follows:
11/04
11/03
11/04
11/03
11/04
11/03

140ES payment
140ES payment
% change
Average payment
Average payment
% change
Applied refund
Applied refund
% change

Total 11/04
Total 11/03
% change

$ 3,800,068
2,835,239
34.0
$ 2,169
$ 1,419
52.9
$ 14,174,277
$ 18,204,014
(22.1)
$ 17,974,345
$ 21,039,253
(14.6)

Page 3

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$ 205,084,084
$ 165,247,421
24.1
$ 1,502
$ 1,287
16.7
$ 57,388,116
$ 71,036,255
(19.2)
$ 262,472,200
$ 236,283,676
11.1

November 2004 Tax Facts

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
2002 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 second quarter of 2003, which shows an
increase of 2.5% in withholding payments over the second quarter of 2002. Growth in quarters for which
information is still being gathered is as follows:
3rd Quarter 2003
4th Quarter 2003

1st Quarter 2004
2nd Quarter 2004
3rd Quarter 2004

(2.8%)
0.8%

2.4%
(1.9%)
(1.0%)

Current choices for withholding are 0%, 10%, 18.2%, 21.3%, 23.3%, 29.4% or 34.4% 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.

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.

Calendar Year 2004
Calendar Year 2003
% Change

Number
15,031
14,944
0.6

Amount
$5,297,421
$5,090,536
4.1

Average
$352.43
$340.64
3.5

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

November 2004
$58,529
$616
7,366

Calendar Year Total
$ 4,230,438
$ 47,489
581,158

Contributions on the Individual Income Tax Return
Through November 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
9,588
10,470
5,045
2,943
609
7,574
1,120
709
86

Page 4

Amount
$ 168,931
193,370
79,289
38,713
43,425
136,555
27,404
17,080
1,730

Average
$17.62
18.47
15.72
13.15
71.31
18.03
24.47
24.09
20.11

November 2004 Tax Facts

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

November 2004
$ 17,598,692
($ 11,805,464)
$ 5,793,228

November 2003
% Change
$ 15,761,963
11.7
($ 18,047,246)
(34.6)
($ 2,285,283)
N/A

Gross Collections
Refunds
Net Collections

Fiscal Year 2004/05
$ 236,604,882
($ 31,096,959)
$ 205,507,923

Fiscal Year 2003/04
% Change
$ 182,003,857
30.0
($ 54,641,507)
(43.1)
$ 127,362,350
61.4

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.
November 2004
November 2003
% Change

$ 9,855,041
$ 8,544,085
15.3%

Calendar Year Total
Calendar Year Total
% Change

$ 403,962,333
$ 335,617,186
20.4%

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 November 2004 and for the calendar year.
Size of Payment
Î
Nov 2004
Nov 2003
CY 2003
CY 2002

Less than
$50,000
58
65
2,355
2,221

$50,000
up to
$100,000

$100,000
up to
$500,000

8
9
319
250

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

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

$10,000,000
and more

0
2
51
59

1
2
61
61

0
0
1
0

14
9
387
316

Total

81
87
3,174
2,907

%
chg
(6.9)
9.2

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 2003/04 by corporate fiscal year. For example, in FY 2003/04,
9.2% of the refund dollars paid were for corporate fiscal years ending in 1999 or before. The percentages
are for refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 03/04

99 & Prior
9.2%

00
2.7%

01
3.0%

02
74.5%

03
10.4%

04
0.2%

Corporate Fiscal Year-End:
FY 04/05

00 & Prior
6.1%

01
1.9%

02
1.5%

03
86.2%

04
4.2%

05
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
presents refunds applied as estimated payments in the most recent month and for the calendar year.
Nov 2004
Nov 2003
% Change

$57,505,716
$28,554,030
101.4%

Calendar Year Total
Calendar Year Total
% Change

Page 5

$141,061,251
$134,398,925
5.0%

November 2004 Tax Facts

Corporate Income Tax Document Count
The Arizona Department of Revenue received 100,794 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 November 2004, 103,044 documents were received for a fiscal year-end of 2003, distributed as follows:

#
%

120 X
(amended)
263
0.3

120 (regular)

120S (S corp)

32,401
31.4

58,829
57.1

99T (exempt
org.)
308
0.3

120 A (short form)
11,243
10.9

The figures for the 2003 returns are most meaningful when compared to 2002 returns received during the
same period of time in the previous year. Through November 2003, the Department of Revenue received
95,597 documents with a fiscal year-end of 2002. Compared to 2003 documents, the department has seen a
7.8% 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 2004/05 is 15.0% of net
proceeds from Fiscal Year 2002/03 income tax. Amounts returned for November 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% nonshared. In contrast, contracting is 20% distribution base and 80% non-shared. Use tax is 100% non-shared.
At the close of each month, transaction privilege and severance tax collections are aggregated by category
and total distribution base and non-shared portions are calculated. 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
Proposition 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.
November 2004
Distribution Base
Non shared
Other Revenues
Education Tax
Use Tax
Total Collections

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

November 2003

$ 118,247,650
248,762,628
28,979,760
42,608,212
21,355,148
$ 459,953,397

$ 108,011,404
209,537,646
46,718,945
40,142,812
20,497,865
$ 424,908,671

Fiscal Year Total (04/05)

Fiscal Year Total (03/04)

$ 587,617,648
1,169,278,647
225,875,122
215,703,511
109,369,251
$ 2,111,671,487

$ 538,161,205
1,050,505,814
228,401,065
198,015,850
96,587,552
$ 2,307,844,178

Page 6

% change
9.5%
18.7%
-38.0%
6.1%
4.2%
8.2%
% change
9.2%
11.3%
-1.1%
8.9%
13.2%
9.3%
November 2004 Tax Facts

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 Proposition 301. “Other" revenues are returned to the administering authority.
November 2004
Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

November 2003

$ 289,546,242
47,902,123
29,561,913
42,608,212
50,334,908
$ 459,953,397

$ 267,288,644
43,755,420
27,002,851
40,142,812
46,718,945
$ 424,908,671

Fiscal Year Total (04/05)
Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

% change

Fiscal Year Total (03/04)

$ 1,459,962,077
238,043,909
146,904,412
215,703,511
247,230,269
$ 2,307,844,178

$ 1,332,705,166
218,009,104
134,540,301
198,015,850
228,401,065
$ 2,111,671,486

8.3%
9.5%
9.5%
6.1%
7.7%
8.2%
% change
9.5%
9.2%
9.2%
8.9%
8.2%
9.3%

Transaction Privilege and Severance Tax Collections By Class
November 2004

Tax Rate
Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal Property
Contracting
Feed Wholesale
Retail
Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Jet Fuel
Telecommunications Devices
Telecomm

% Chg

Fiscal Year Total

% Chg

5.6%

$ 232,166

-50.2%

$ 1,252,281

3.125%

859,246

12.7%

3,978,078

8.0%

5.6%

29,075,915
12,366,512
50,463
515,616
1,543,168
32,276,147
2,778,080
66
13,746,947
63,074,199

2.2%
7.6%
-32.2%
8.2%
-4.7%
14.2%
-16.4%
NA
1.3%
10.8%

166,962,787
61,365,014
307,384
2,831,327
7,397,753
150,565,685
14,799,668
30,491
66,832,826
320,171,618

5.1%
5.1%
-19.2%
1.3%
-2.6%
9.8%
2.6%
NA
3.5%
16.7%

0
178,357,083
1,315,513
752
9,121,484
8,156
21,368,417
1,000
311,218

NA
9.1%
245.0%
-39.2%
13.5%
8.9%
4.2%
-89.3%
3.2%

0
895,183,044
5,682,567
3,941
36,203,759
32,334
109,446,239
(9,974)
1,883,269

NA
8.0%
318.9%
1.8%
10.6%
-13.5%
13.3%
NA
12.5%

NA

0

NA

385,994

-10.4%

1,792,558

-20.0%

5.6%
5.6%
5.6%
5.6%
5.6%
5.6%
0%
5.6%
3.75% - 5.6%
Repealed
5.6%
2.5%
$2.13/$1.51 per 1000 board ft

5.5%
5.6%
5.6%
3.0%
$.0305/$.0105 gal

1.1
----

School for the Deaf and Blind

-31.3%

102,175

-28.9%

551,110

33.7%

----

130,557

16.2%

526,381

-24.2%

5,676

NA

20,783

NA

911 Wireline

$0.37/month per active service

1,234,407

7.2%

5,768,708

2.9%

911 Wireless
Total

$0.37/month per active service

1,097,359

8.6%

5,307,490

6.5%

$ 369,958,315

8.5%

$ 1,858,887,122

9.4%

Poison Control
Teratogen Funding

Page 7

November 2004 Tax Facts

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.

Transaction Privilege and Severance Tax Taxable Sales By Class1
November 2004

% Chg

Fiscal Year Total

% Chg

Transporting

$ 4,643,323

-50.2%

25,068,664

Non-Metal Mining Oil/Gas

27,495,863

12.7%

127,387,276

8.1%

Utilities

581,518,290

2.2%

3,341,285,390

5.2%

Communications

247,330,239

7.6%

1,228,186,973

5.2%

1,009,255

-32.2%

6,151,716

-19.1%

Private Car/Pipelines

-31.3%

Publishing

10,312,999

8.2%

56,691,903

1.4%

Job Printing

30,863,368

-4.7%

148,067,580

-2.5%

645,526,296

14.2%

3,013,641,450

9.9%

55,561,594

-16.4%

296,264,797

2.7%

Restaurants & Bars
Amusements
Commercial Lease

2,204

NA

891,242

NA

274,939,370

1.3%

1,337,697,600

3.5%

1,267,496,039

11.4%

6,443,597,991

17.5%

0

NA

0

NA

3,567,181,735

9.1%

17,918,258,200

8.1%

Mining Severance

52,620,510

245.0%

227,396,871

319.1%

Timber Severance

353

-39.2%

1,949

7.3%

165,845,159

13.5%

658,862,916

10.7%

Rental of Personal Property
Contracting
Feed Wholesale
Retail

Hotel/Motel
Membership Camping

163,118

8.9%

648,219

-4.7%

431,558,438

5.3%

2,192,346,473

13.7%

33,348

-89.3%

(330,658)

NA

$ 7,364,101,500

9.1%

37,022,116,551

9.9%

Use Tax
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. 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 since January 2004 is not yet available. Once it is available, it will be sent
under separate cover.

1These 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.

Page 8

November 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 November 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

County Share

% of Total

FYTD County Share

% Change

$ 363,519
1,223,377
852,109
362,407
208,605
216,231
135,605
30,928,328
1,308,248
769,642
6,966,519
1,315,629
313,014
1,688,690
1,251,198
$ 47,902,123

0.8%
2.6%
1.8%
0.8%
0.4%
0.5%
0.3%
64.6%
2.7%
1.6%
14.5%
2.7%
0.7%
3.5%
2.6%

$ 1,806,917
5,070,299
5,687,835
1,853,391
1,074,049
1,015,908
680,945
152,671,565
6,795,331
3,869,224
35,170,612
6,418,552
1,515,390
8,368,289
6,046,599
$ 238,043,909

7.5%
24.7%
-8.0%
4.6%
6.7%
41.1%
7.9%
9.4%
12.1%
8.1%
7.9%
10.3%
7.0%
11.4%
10.4%
9.2%

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
November 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
November 2004 and returned to the counties. The rental car surcharge in Maricopa County is $2.50 per car
and in Pima County is $3.50 per car. The RV Surcharge in Pima County is $0.50/day on each lease or
rental of a parking space for recreational vehicles.
Road Tax

Excise Tax

Jail Tax

Rental Car

Stadium

RV

Hospital

Capitol

Tourism

Surcharge

Tax

Surcharge

Tax/Health

Projects

Authority

SVCS Dist
Apache

92,840

Cochise

501,543

Coconino

875,946

Gila

208,505

Graham

88,787

Greenlee

71,911

La Paz
Maricopa

525,185

71,130
25,172,241

71,132
9,369,451

Mohave

485,185

Navajo

494,184

Pima
Pinal
Santa Cruz
Yavapai
Yuma

219,599

202,502

191
618,834

112,516
914,253

151

1,728,221

16,576

896,000
211,400
1,150,342

575,647

836,450

836,454

836,130

Page 9

November 2004 Tax Facts

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

November 2004
$ 2,255,903
1,108,614
1,766,648
24,039,023
813,642
200
$ 29,983,220

November 2003
$ 2,176,803
1,091,275
1,852,214
22,982,499
600,063
425
$ 28,703,279

% Change
3.6
1.6
(4.6)
4.6
35.6
(52.9)
4.5

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (04/05)
$ 9,336,777
3,953,520
9,670,218
114,502,014
3,407,480
1,625
$ 140,871,633

Fiscal Year (03/04)
$ 8,886,622
3,807,631
9,082,331
109,046,220
3,116,974
2,075
$ 133,941,853

% Change
5.1
3.8
6.5
5.0
9.3
(21.7)
5.2

*Through November 2004, $448,400 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

November 2004
$ 1,578,565
276,356
441,662
3,022,201
126,115
200
$ 5,445,099

Fiscal Year (04/05)
$ 6,535,744
985,263
2,417,554
15,218,542
532,851
1,625
$ 25,691,579

Other dedicated revenues from luxury taxes:

Correction Fund revenues
Tobacco Tax & Health Care Fund2
Tobacco Products Tax Fund3
Wine Promotional Fund revenues
Drug Treatment & Education Fund revenues
Corrections Revolving Fund revenues

November 2004
$ 2,390,944
$ 8,567,257
$ 12,611,203
$ 3,189
$ 674,830
$ 268,698

Fiscal Year (04/05)
$ 11,108,158
$ 39,837,632
$ 59,414,803
$ 12,466
$ 3,103,603
$ 1,232,892

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

Page 10

November 2004 Tax Facts

Estate Tax
November 2004
November 2003
% Change

$ 3,262,715
$ 1,867,901
74.7

Fiscal Year to Date
Fiscal Year To Date
% Change

$ 18,283,362
$ 15,539,305
17.7

November 2004
November 2003
% Change

$ 41,284
$ 40,139
2.9

Fiscal Year to Date
Fiscal Year to Date
% Change

$ 247,582
$ 253,472
(2.3)

Fiscal Year to Date
Fiscal Year to Date
% Change

$31,427,275
$ 30,600,828
2.7

Bingo

Unclaimed Property
November 2004
November 2003
% Change

$ 23,522,938
$ 16,100,030
46.1

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

Page 11

November 2004 Tax Facts

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

Number

% of

Average

Average

%

%

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

%

%

%

%

Unmarried Married Over 65
With
Head
Separate
Dependents

Negative FAGI
$0-$5,000

2,902
53,460

1.2%
22.4%

-$20,235
$2,682

$2
$1

17.4%
3.9%

75.6%
85.2%

4.1%
9.9%

3.0%
0.9%

13.8%
3.9%

11.0%
14.6%

$5,000-$10,000
$10,000-$15,000

50,151
34,376

21.0%
14.4%

$7,363
$12,347

$25
$91

7.2%
14.0%

73.7%
57.5%

17.9%
26.8%

1.2%
1.7%

5.7%
8.4%

25.9%
38.3%

$15,000-$20,000
$20,000-$25,000

24,680
16,959

10.3%
7.1%

$17,362
$2,260

$169
$272

20.4%
25.3%

48.7%
43.2%

28.4%
28.4%

2.5%
3.1%

8.6%
8.0%

43.1%
46.3%

$25,000-$30,000
$30,000-$40,000

12,015
15,255

5.0%
6.4%

$27,382
$34,487

$390
$553

29.3%
36.4%

40.5%
37.4%

26.3%
21.9%

3.8%
4.2%

8.1%
8.6%

46.4%
45.1%

$40,000-$50,000
$50,000-$75,000

9,112
11,528

3.8%
4.8%

$44,637
$60,643

$776
$1,157

47.8%
62.5%

32.0%
24.5%

16.8%
10.5%

3.3%
2.5%

10.3%
12.9%

46.0%
46.2%

4,327
3,229

1.8%
1.4%

$85,480
$129,485

$1,851
$3,315

72.1%
73.7%

19.5%
18.0%

6.7%
6.4%

1.7%
1.8%

14.6%
16.0%

45.1%
43.2%

$200,000-$500,000
$500,000-$1,000,000

649
86

0.3%
0.0%

$284,587
$657,925

$9,457
$24,670

70.3%
55.1%

21.5%
31.5%

5.6%
7.9%

2.6%
5.6%

20.0%
23.6%

39.8%
33.7%

$1,000,000 and over

59

0.0% $1,883,636

$96,046

58.3%

35.0%

5.0%

1.7%

18.3%

25.0%

238,788

$20,049

$333

16.5%

49.5%

15.8%

1.7%

7.4%

32.9%

2.2%

7.6%

34.7%

$75,000-$100,000
$100,000-$200,000

Total

*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%

“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.

Page 12

November 2004 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
November 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
Scottsdale

Distribution

Population

$30,901
$15,185
$27,185

4,033
3,548
1,972

$36,096
$46,662
$126,600
$13,416
$289,433
$11,524
$28,603

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

$405,278
$7,938
$52,171
$21,776

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

$57,358
$6,835
$14,834
$104,357
$3,394

7,486
892
1,936
13,620
443

$15,240
$70,736
$30,817

1,989
9,232
4,022

$19,891
$6,222

2,596
812

$24,059
$25,698

3,140
3,354

$274,936
$65,104
$22,427
$28,564
$1,355,711
$58,300
$155,041
$15,171
$840,501
$1,676,543
$144,897
$40,057
$29,193
$3,047,770
$104,795
$830,288
$10,121,880
$33,069
$1,553,131

35,883
8,497
2,927
3,728
176,939
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
202,705

City
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

Distribution
$236,358
$1,215,497
$38,111
$38,938
$23,063

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

$258,739
$25,545
$153,769
$321,330

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

$37,674
$27,445
$58,959
$34,173
$24,335
$72,942

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

$103,866
$244,679
$24,840
$42,065
$3,729,100

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

$243,760
$193,267
$59,657
$79,494
$116,777
$17,232
$13,500
$38,295
$24,932

31,814
25,224
7,786
10,375
15,241
2,249
1,762
4,998
3,254

$159,968
$6,750

20,878
881

$72,414
$62,576
$26,219
$70,330
$2,521
$260,034
$180,326
$78,091

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

$117,398
$55,672
$14,014
$595,224

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

TOTAL

$ 31,089,3812

4,057,566

Page 13

November 2004 Tax Facts

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

$29,369
$14,360
$25,837

4,033
1,972
3,548

$34,306
$44,348
$120,322
$12,751
$275,081
$10,952
$27,184

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

$385,179
$7,544
$49,584
$20,696

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

$54,514
$6,496
$14,098
$99,182
$3,226

7,486
892
1,936
13,620
443

$14,484
$67,228
$29,289

1,989
9,232
4,022

$18,904
$5,913

2,596
812

$22,866
$24,424

3,140
3,354

$261,303
$61,876
$21,315
$27,148
$1,288,487
$55,409
$147,353
$14,419
$798,824
$1,593,410
$137,712
$38,071
$27,745
$2,896,643
$99,503
$789,117
$9,619,978
$31,430

35,883
8,497
2,927
3,728
176,939
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

Page 14

Distribution

Population

$1,476,117
$224,638
$1,155,123
$36,221
$37,008
$21,919

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

$245,909
$24,279
$146,144
$305,397

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

$35,806
$26,084
$56,036
$32,478
$23,128
$69,326

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

$98,716
$232,546
$23,609
$39,979
$3,544,189

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

$231,673
$183,684
$56,698
$75,552
$125,310
$16,377
$12,831
$36,396
$23,696

31,814
25,224
7,786
10,375
17,208
2,249
1,762
4,998
3,254

$152,036
$6,416

20,878
881

$68,823
$59,473
$24,919
$66,842
$2,396
$247,140
$171,384
$74,219

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

$111,576
$52,912
$13,319
$565,710

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

$29,561,913

4,059,533

November 2004 Tax Facts