ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

March 31, 2005

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

JANUARY 2005 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
January 2005

Fiscal Year Total

Individual Income Tax
Net Collections
Percent Change

$ 326,119,658
37.8%

$ 1,508,715,812
19.4%

Corporate Income Tax
Net Collections
Percent Change

$ 22,209,771
23.1%

$ 364,950,484
58.3%

Transaction Privilege,
Severance & Use Taxes
Net Collections
Change

$ 356,818,639
13.6%

$ 2,104,399,374
10.3%

Total Big Three Tax Types
Net Collections

$ 705,148,068

$ 3,978,065,670

24.0%

16.0%

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

January 2005 Tax Facts

TAX FACTS
JANUARY 2005
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts
Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

January 2005
$ 119,604,915
249,542,466
(11,938,341)
(31,089,382)
$ 326,119,658

January 2004
% Change
$79,187,113
51.0
204,879,796
21.8
(17,001,915)
(29.8)
(30,422,097)
2.2
$236,642,897
37.8

Fiscal Year Total (04/05)
Fiscal Year 2003/04
Gross Collections
$ 350,544,301
$260,081,604
Withholding
1,468,752,156
1,328,734,477
Refunds
(92,954,975)
(112,726,305)
Urban Revenue Sharing
(217,625,671)
(212,954,676)
Net Collections
$ 1,508,715,812
$1,263,135,100
* FYTD 03/04 refunds and net collections do not include Ladewig attorney fees.

% Change
34.8
10.5
(17.5)
2.2
19.4

In January 2005, the department did not issue any individual or corporate income tax refunds for alternative
fuel related credits.

Ladewig Refunds
In January 2005, the department issued 7,560 warrants totaling $ 1,192,931 for Ladewig, a Supreme Court
tax settlement case. For the fiscal year, 443,346 refunds have been issued for a total of $ 126,510,856.
Attorney payments are not included in the refund amount and total $6,121,547 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 2004, the following individual income tax returns were filed:

#
%

140X
140
46,264 1,575,957
1.9
66.5

140NR
88,795
3.7

140PY
102,431
4.3

140NPR
3
0.0

141 & 141AZ
44,198
1.9

140A
297,353
12.6

140PTC
13,315
0.6

140EZ
197,269
8.3

140ET
2,625
0.1

OTHER
13
0.0

TOTAL
2,368,223

140EZ
10,227
8.1

140ET
141
0.1

OTHER
3
0.0

TOTAL
125,882

In calendar year 2005 the number of returns filed, and processed, are as follows:

#
%

140X
1,135
0.9

140
68,077
54.1

140NR
1,740
1.4

140PY
1,882
1.5

140NPR
0
0.0

141 & 141AZ
316
0.3

140A
40,781
32.4

140PTC
1,580
1.3

The 125,882 returns, representing current and prior tax years, filed through January 2005 compares to 33,906
returns filed during the same period of time in 2004 for an annual increase of 271.3%. For tax year 2004 filed in
2005, 117,887 returns have been filed, a 357.5% increase over filings through January 2004 for tax year 2003.

Page 2

January 2005 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 38,434 returns in calendar year 2005 for
tax year 2004 from filers who also have returns on record from calendar year 2004 with the same marital
status. On average, these filers experienced a 7.2% increase in FAGI and a 10.9% increase in tax liability.
More specifically, 24.6% of these filers experienced a decrease in tax liability; on average a decrease of 30.9%
with a corresponding average decrease in FAGI of 13.8%. Filers with an increase in tax liability totaled 18,052
or 46.7% with an average FAGI increase of 19.9% and an average tax liability increase of 39.0%.

Average Individual Income Tax Refund
Net of Ladewig refunds.
Average
$ 308.17
344.14
(10.5)

2005 CYTD
2004 CYTD
% Change

Number
63,475
75,705
(16.2)

"New" Filers in Calendar Year 2005
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2005. "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 2,789 "new" returns have been filed thus far in 2005,
representing approximately 3,187 persons, not including dependents. The average Federal Adjusted gross
Income for these 2,789 returns is $14,870, with an average tax liability of $100. The right half of this table
presents characteristics of the filers represented on the returns. Of all "new" returns, 12.3% had a married
filing joint filing status, 1.2% claimed a 65 and Over Exemption and 74.5% 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 2003 was $297.2 million, for an average of $1,670. An
additional $74.8 million in estimated payments came from 2002 tax returns that applied their refunds as a
2003 estimated payment, for an average of $1,752. Estimated payments received through January 2005
for tax year 2004 are as follows:
01/05
01/04
01/05
01/04
01/05
01/04

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

Total 01/05
Total 01/04
% change

$ 135,692,488
114,616,444
18.4
$ 3,978
2,675
48.7
$ 920,803
418,992
119.8
$ 136,613,292
115,035,436
18.8

Page 3

Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative
Cumulative

$ 370,192,564
286,824,046
29.1
$ 2,063
1,636
26.1
$ 73,431,822
72,875,528
0.8
$ 443,624,386
359,699,574
23.3

January 2005 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
2001 through March 2004, $559,506,453 was received for the first quarter of 2003. 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:
1st Quarter 2004
2nd Quarter 2004

3rd Quarter 2004
4th Quarter 2004
1st Quarter 2005

5.3%
2.1%

6.6%
6.5%
7.5%

As of January 1, 2005, the current choices for withholding are 0%, 19%, 23%, 25%, 31%, or 37% 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 2005
Calendar Year 2004
% Change

Number
947
699
35.5

Amount
$ 387,502
282,333
37.2

Average
$ 409.19
403.91
1.3

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 checkoff or through a voluntary donation. The following is for tax year 2004:

Check Off
Voluntary Donation
Number of Returns

January 2005
$ 109,411
$ 550
18,062

Calendar Year Total
$ 109,411
$ 550
18,062

Contributions on the Individual Income Tax Return
Through January 2005, 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
165
327
103
60
12
199
20
13
1

Page 4

Amount
$ 2,123
4,318
1,198
502
679
2,617
386
204
10

Average
$ 12.87
13.20
11.63
8.37
56.58
13.15
19.30
15.69
10.00

January 2005 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
Jan 2005
$26,481,318
($4,271,547)4
$22,209,771

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

Jan 2004
$20,205,126
($2,157,873)
($18,047,254)

% Change
31.1
98.0
23.1

Fiscal Year Total Prior Fiscal Year Total
$411,738,087
$311,201,686
($46,787,603)
($80,591,062)
$364,950,484
$230,610,624

% Change
32.3
(41.9)
58.3

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.
Jan 2005
Jan 2004

$ 21,883,140
$ 15,712,690

Calendar Year Total
Calendar Year Total

% Change

39.3 %

% Change

$ 21,883,140
$ 15,712,690
39.3 %

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 January 2005 and for the calendar year.
Size of
Payment Î
Jan 2005
Jan 2004
CY 2005
CY 2004

Less
than
$50,000

$50,000 up
to
$100,000

146
137
146
137

$100,000
up to
$500,000

17
14
17
14

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

15
14
15
14

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

4
2
4
2

$10,000,000
and more

Total

0
0
0
0

187
171
187
171

5
4
5
4

%
chg
9.4
9.4

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 03/04 by corporate fiscal year. For example, in FY 03/04, 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
13.6%

01
5.9%

02
1.8%

03
71.5%

04
7.2%

05
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
presents refunds applied as estimated payments in the most recent month and for the calendar year
Jan 2005
Jan 2004
% Change

$2,808,393
$8,262,500
(66.0%)

Calendar Year Total
Calendar Year Total
% Change

Page 5

$2,808,393
$8,262,500
(66.0%)

January 2005 Tax Facts

Corporate Income Tax Document Count
The Arizona Department of Revenue received 108,944 corporate returns showing a fiscal year-end of 2003.
The type of return received is indicated below:

#
%

120 X
(amended)
310
0.3

120 (regular)

120S (S corp)

34,904
32.0

61,775
56.7

99T (exempt
org.)
391
0.4

120 A (short form)
11,564
10.6

Through January 2005, 9,084 documents were received for a fiscal year-end of 2004, distributed as follows:

#
%

120 X
(amended)
28
0.3

120 (regular)

120S (S corp)

6,700
73.8

347
3.8

99T (exempt
org.)
71
0.8

120 A (short form)
1,938
21.3

The figures for the 2004 returns are most meaningful when compared to 2003 returns received during the
same period of time in the previous year. Through January 2004, the Department of Revenue received
6,720 documents with a fiscal year-end of 2003. Compared to 2004 documents, the Department has seen a
35.1% 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 January 2005 are shown on
Table 2, at the end of this report.

Page 6

January 2005 Tax Facts

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% non-shared. Use tax is 100% nonshared.
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.
January 2005
Distribution Base
Non shared
Other Revenues
Education Tax
Use Tax
Total Collections

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

January 2004

$ 151,161,990
280,548,580
60,589,230
53,434,027
24,134,289
$ 569,868,116

$ 134,254,358
247,767,467
54,489,102
47,135,954
19,918,918
$ 503,565,799

Fiscal Year Total (04/05)

Fiscal Year Total (03/04)

$ 858,109,779
1,655,346,784
357,660,771
311,759,113
153,090,526
$ 3,385,996,975

% change
12.6%
13.2%
11.2%
13.4%
21.2%
13.2%
% change

$ 782,030,625
1,503,536,488
328,440,396
283,799,915
135,171,598
$ 3,032,979,022

9.7%
10.1%
8.9%
9.9%
13.3%
10.0%

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.
January 2005
Retained by State
Returned to Counties
Returned to Cities
Education Tax
Other Revenues
Total Collections

January 2004

$ 356,818,639
61,235,722
37,790,498
53,434,027
60,589,230
$ 569,868,116
Fiscal Year Total (04/05)

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

$ 2,104,399,374
347,620,272
214,527,445
311,759,114
357,660,771
$ 3,335,966,974
Page 7

$ 313,990,713
54,386,440
33,563,589
47,135,954
54,489,102
$ 503,565,799
Fiscal Year Total (03/04)
$ 1,908,430,448
316,800,606
195,507,656
283,799,915
328,440,396
$ 3,032,979,022

% change
13.6%
12.6%
12.6%
13.4%
11.2%
13.2%
% change
10.3%
9.7%
9.7%
9.9%
8.9%
10.0%
January 2005 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
January 2005

Tax Rate
5.6%

Transporting

3.125%

Non-Metal Mining Oil/Gas

5.6%

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

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

% Chg

Fiscal Year Total

% Chg

206,815
874,688
26,337,413
11,913,352
58,065
613,310
1,496,726
35,639,185
3,717,067
249
14,477,422
73,995,550
0
252,521,615
1,772,706
978
7,776,801
24,189
24,145,316
7,623
244,283

(1.7%)
21.8%
15.4%
(0.5%)
962.9%
16.9%
1.3%
16.2%
15.9%
2.9%
3.6%
23.5%
NA
10.4%
256.3%
NA
11.4%
68.9%
21.2%
(35.2%)
(15.5%)

1,675,629
5,537,496
216,819,013
85,127,471
389,489
3,955,796
10,391,480
216,459,268
22,536,711
30,804
93,475,776
458,149,669
0
1,335,464,897
8,474,188
5,650
52,304,515
80,376
153,195,912
4,580
2,437,918

(30.7%)
8.8%
6.8%
3.9%
(17.3%)
5.3%
(1.0%)
9.6%
5.0%
NA
2.2%
19.1%
NA
8.6%
284.5%
(73.0%)
8.6%
35.3%
13.3%
NA
5.0%

358,007
94,766
121,091
5,265
1,195,206
1,119,853
$ 458,717,542

(15.0%)
(32.5%)
10.3%
NA
(3.4%)
12.5%

2,519,298
743,482
772,190
31,470
8,145,289
7,515,953
$ 2,686,244,318

(18.3%)
7.2%
(15.5%)
NA
1.6%
9.3%
10.1%

1.1

Telecommunications Devices

----

Telecomm
School for the Deaf and Blind

----

Poison Control
Teratogen Funding
911 Wireline

$0.37/month per active service

911 Wireless

$0.37/month per active service

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.

Transaction Privilege and Severance Tax Taxable Sales By Class1
January 2005
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

% Chg

Fiscal Year Total

% Chg

4,183,454
27,990,017
526,748,258
238,267,032
1,161,301
12,267,522
29,934,900
712,789,903
74,341,340
8,297

(0.6%)
21.8%
15.4%
(0.5%)
962.9%
16.9%
1.3%
16.2%
15.9%
2.9%

33,586,100
177,288,642
4,338,409,923
1,703,436,096
7,793,822
79,184,025
207,942,499
4,331,522,200
451,005,655
901,655

(30.5%)
8.9%
6.8%
4.0%
(17.3%)
5.4%
(0.9%)
9.6%
5.1%
NA

289,548,859
1,488,096,135
0
5,050,779,350

3.6%
24.2%
NA
10.4%

1,870,557,438
9,218,093,231
0
26,724,420,830

2.2%
19.8%
NA
8.6%

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

January 2005 Tax Facts

Mining Severance
Timber Severance
Hotel/Motel
Membership Camping
Use Tax
Rental Occupancy Tax
Total

70,908,229
500
141,396,374
483,781
482,768,763
254,112
9,151,928,127

256.3%
NA
11.4%
68.9%
21.2%
(35.2%)

339,061,700
2,797
951,603,931
1,609,062
3,075,346,256
154,463
53,511,920,324

284.6%
(78.0%)
8.6%
43.7%
13.9%
NA
10.6%

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.

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.

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 January 2005 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

448,833
1,352,591
1,111,169
453,387
274,245
242,987
176,726
39,513,473
1,750,338
903,785
9,145,349
1,659,866
414,431
2,133,182
1,655,362
61,235,722

0.7%
2.2%
1.8%
0.7%
0.4%
0.4%
0.3%
64.5%
2.9%
1.5%
14.9%
2.7%
0.7%
3.5%
2.7%

2,612,056
7,567,852
7,660,738
2,666,111
1,564,180
1,466,500
993,837
223,347,291
9,892,057
5,506,297
51,491,606
9,420,986
2,258,712
12,147,780
9,024,269
347,620,272

8.2%
28.2%
(10.7%)
5.3%
7.9%
42.0%
8.2%
9.8%
13.7%
8.3%
8.6%
11.6%
6.9%
12.6%
11.8%
9.7%

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
January 2005 is shown on Table 3, attached to this report.

Page 9

January 2005 Tax Facts

County Tax Collections
The following county-imposed tax collections were received by the Department of Revenue during January
2005 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
Cochise
Coconino
Gila

274,944

Graham
Greenlee
La Paz
Maricopa

89,956
671,366
737,275
261,946
120,401
68,357
92,252

31,964,558

441,150

92,252
11,645,802

Navajo

86,393

Pima
Santa Cruz
Yavapai
Yuma

325
354,842

236

1,432,405

714,379
510,485

Mohave

Pinal

183,461

1,123,010

1,091,352
263,884
1,330,316
1,094,241

664,759
1,094,198

27,701

1,092,669

Page 10

January 2005 Tax Facts

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in January 2005. The table compares the receipts to
January 2004 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

January 2005
$ 3,738,233
1,985,342
2,338,588
20,808,890
807,985
300
$ 29,679,339

January 2004
$ 2,601,359
896,640
1,739,443
25,090,947
697,510
375
$ 31,026,275

% Change
43.7
121.4
34.4
(17.1)
15.8
(20.0)
(4.3)

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

Fiscal Year (04/05)
$ 14,494,564
6,448,994
13,470,830
158,636,380
4,993,754
2,175
$ 198,046,697

Fiscal Year (03/04)
$ 13,579,696
5,925,512
12,643,930
154,952,509
4,527,045
2,750
$ 191,631,443

% Change
6.7
8.8
6.5
2.4
10.3
(20.9)
3.3

*Through January 2005, $448,500 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

January 2005
$ 2,616,763
495,230
584,647
2,708,909
125,238
300
$ 6,531,087

Fiscal Year (04/05)
$ 10,146,195
1,607,230
3,367,707
21,212,220
778,723
2,175
$ 37,114,160

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

January 2005
$ 3,371,252
$ 7,305,559
$ 11,013,319
$ 4,421
$ 1,039,188
$ 414,513

Fiscal Year (04/05)
$ 16,279,027
$ 55,439,294
$ 82,769,750
$ 20,071
$ 4,596,575
$ 1,827,820

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 11

January 2005 Tax Facts

Estate Tax
January 2005
January 2004
% Change

$ 1,641,885 Fiscal Year to Date
$ 2,521,651 Fiscal Year To Date
(34.9)
% Change

$ 22,387,487
$ 23,159,717
(3.3)

January 2005
January 2004
% Change

$ 70,451 Fiscal Year to Date
$ 72,438 Fiscal Year to Date
(2.7)
% Change

$ 360,725
$ 371,318
(2.9)

Bingo

Unclaimed Property
January 2005
January 2004
% Change

$ 2,078,007
($ 1,259,686)
NA

Fiscal Year to Date
Fiscal Year to Date
% Change

$ 34,552,913
$ 29,613,227
16.7

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 12

January 2005 Tax Facts

TABLE 1
“New” Returns Filed in 2005 for Tax Year 2004
Through January 2005
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

%

%

%

Gross Income
Bracket

of
Returns

Total

FAGI

Tax Due

Married
Joint

Single

%

Unmarried Married
Head
Separate

%

%

Over
65

With
Dependents

Negative FAGI
$0-$5,000

4
352

0.1%
12.6%

$0
$3,214

$0
$0

14.3%
5.1%

42.9%
52.4%

28.6%
42.5%

14.3%
0.0%

14.3%
1.7%

28.6%
64.0%

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

715
597

25.6%
21.4%

$7,656
$12,521

$12
$35

6.6%
10.9%

47.3%
26.0%

46.0%
63.1%

0.1%
0.0%

1.4%
1.3%

68.2%
80.7%

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

463
308

16.6%
11.0%

$17,512
$22,367

$90
$167

16.8%
25.6%

20.3%
20.1%

61.8%
53.6%

1.1%
0.6%

0.9%
0.0%

79.5%
80.2%

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

141
136

5.1%
4.9%

$27,533
$33,972

$271
$359

27.7%
23.4%

22.0%
23.4%

50.4%
53.3%

0.0%
0.0%

1.4%
1.5%

81.6%
73.7%

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

37
29

1.3%
1.0%

$44,279
$57,233

$711
$909

32.4%
51.7%

32.4%
17.2%

32.4%
31.0%

2.7%
0.0%

0.0%
0.0%

70.3%
75.9%

$75,000-$100,000

6

0.2%

$84,223

$1,983

66.7%

16.7%

0.0%

16.7%

0.0%

50.0%

$100,000-$200,000

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

*
*
*
*

$14,870

$100

12.3%

28.8%

46.3%

0.3%

1.2%

74.5%

$200,000-$500,000
$500,000-$1,000,000
$1,000,000 and over
Total

2,789

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

NEW RETURNS FILED IN 2004 FOR TAX YEAR 2003
Total

239,280

$20,074

$334

16.5%

49.4%

15.8%

1.7%

7.5%

“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 13

January 2005 Tax Facts

32.9%

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
January 2005
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
$15,110
$27,185

4,033
3,548
1,972

$36,096
$46,662
$126,600
$13,416
$289,435
$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
$25,699

3,140
3,354

$274,938
$65,105
$22,427
$28,564
$1,355,720
$58,301
$155,042
$15,171
$840,506
$1,676,554
$144,898
$40,057
$29,193
$3,047,790
$104,695
$830,293
$10,121,948
$33,070
$1,553,141

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
TOTAL

Page 14

Distribution
$236,360
$1,215,397
$38,111
$38,939
$23,063

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

$258,741
$25,546
$153,770
$321,332

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

$37,674
$27,446
$58,960
$34,173
$24,335
$72,943

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

$103,867
$244,681
$24,840
$42,065
$3,729,125

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

$243,761
$193,268
$59,657
$79,494
$116,778
$17,232
$13,501
$38,295
$24,932

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

$159,969
$6,750

20,878
881

$72,414
$62,576
$26,220
$70,330
$2,521
$260,036
$180,327
$78,092

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

$117,398
$55,673
$14,014
$595,228

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

$ 31,089,382

4,057,566

January 2005 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
January 2005
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

$37,544
$18,357
$33,029

4,033
1,972
3,548

$43,855
$56,692
$153,814
$16,300
$351,650
$14,001
$34,751

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

$492,394
$9,644
$63,386
$26,456

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

$69,688
$8,304
$18,022
$126,790
$4,124

7,486
892
1,936
13,620
443

$18,516
$85,941
$37,441

1,989
9,232
4,022

$24,166
$7,559

2,596
812

$29,231
$31,223

3,140
3,354

$334,038
$79,099
$27,248
$34,704
$1,647,138
$70,833
$188,369
$18,432
$1,021,178
$2,036,938
$176,044
$48,668
$35,468
$3,702,927
$127,199
$1,008,769
$12,297,707
$40,178

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 15

Distribution

Population

$1,886,996
$287,166
$1,476,652
$46,303
$47,309
$28,020

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

$314,358
$31,036
$186,824
$390,404

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

$45,773
$33,345
$71,633
$41,518
$29,566
$88,622

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

$126,194
$297,276
$30,180
$51,107
$4,530,718

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

$296,159
$234,812
$72,480
$96,582
$160,191
$20,936
$16,403
$46,527
$30,292

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

$194,355
$8,201

20,878
881

$87,980
$76,027
$31,856
$85,448
$3,063
$315,931
$219,089
$94,878

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

$142,634
$67,640
$17,026
$723,176

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

$37,790,498

4,059,533

January 2005 Tax Facts