ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

July 27, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

May 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

Individual Income Tax
Net Collections
Percent Change
Corporate Income Tax
Net Collections
Percent Change

May 2007

Fiscal Year
Total

$ 264,332,239
(31.9%)

$ 2,930,356,341
(1.7%)

$

$ 853,345,018
16.3%

47,753,441
(9.6%)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 357,610,064
Change
(1.3%)

$ 4,136,850,519
6.3%

Total Big Three Tax Types
Net Collections
Percent Change

$7,920,551,878
4.1%

$ 669,695,745
(16.7%)

Page 1

May 2007 Tax Facts

TAX FACTS
May 2007
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

Gross Collections
Withholding
Refunds*
Urban Revenue Sharing
Net Collections
*Refunds

$
$
$
$
$

May 2007
172,843,132
289,381,352
(151,956,356)
(45,935,888)
264,332,239

$
$
$
$
$

Fiscal Year Total
(06/07)
1,505,804,070
3,041,565,857
(1,111,718,814)
(505,294,772)
2,930,356,341

$
$
$
$
$

May 2006
259,114,481
276,966,197
(112,262,197)
(35,435,744)
388,382,737

%
Change
(33.3)
4.5
35.4
29.6
(31.9)

$
$
$
$
$

Fiscal Year Total
(05/06)
1,453,430,988
2,780,125,509
(862,103,465)
(389,793,183)
2,981,659,848

%
Change
3.6
9.4
29.0
29.6
(1.7)

issued as a result of the Ladewig and FERC cases are not included in the total refunds listed in the “Individual Income Tax

Receipts” section above nor the “Average Individual Income Tax Refund” section later mentioned in this publication. Ladewig refunds were
finalized as of July 2006.

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In May 2007, the department did not issue any individual or corporate income tax refunds for alternative
fuel-related credits.

Federal Employee Retirement Contribution Project (FERC)
Kerr vs. ADOR or FERC, a Supreme Court tax settlement case has resulted in the distribution of 2,237
refunds to individual income taxpayers during May 2007. These refunds totaled $1,411,436* for an average
refund of $631. Attorney payments are not included in the refund amount and total $352,816 for the month.
Refunds issued as a result of the FERC case are not included in the total refunds listed in neither the
“Individual Income Tax Receipts” section above nor the “Average Individual Income Tax Refund” section
later mentioned in this publication.
*The amount shown as refunded may differ from AFIS totals due to timing issues.

Individual Income Tax Document Count
In calendar year 2006, the following individual income tax returns were filed:
140X

140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

#

50,299

1,666,899

120,181

130,505

0

46,956

396,130

12,156

177,185

3,480

14

2,603,805

%

1.9%

64.0%

4.6%

5.0%

0.0%

1.8%

15.2%

0.5%

6.8%

0.1%

0.0%

100%

OTHER

TOTAL

4

2,345,062

In calendar year 2007 the number of returns filed, and processed, are as follows:

#
%

140X

140

25,620

1,542,057

1.1%

65.8%

140PY

140NPR

141 &
141AZ

140A

81,887

114,612

0

31,601

368,906

9,237

167,835

3,303

3.5%

4.9%

15.7%

0.4%

7.2%

0.1%

140NR

0.0%

1.3%

Page 2

140PTC

140EZ

140ET

0.0%

May 2007 Tax Facts

100%

The 2,345,062 returns representing current and prior tax years, filed through May 2007 compares to
2,200,804 returns filed during the same period of time in 2006 for an annual increase of 6.6%. For the tax
year 2006 filed in 2007, 2,266,564 returns have been filed, a 6.2% increase over filings through May 2006
for tax year 2005.

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 1,536,486 returns in calendar
year 2007 for tax year 2006 from filers who also have returns on record from calendar year 2006 with the
same marital status. On average, these filers experienced a 5.8% increase in FAGI and a 0.02% decrease
in tax liability. More specifically, 39.1% of these filers experienced a decrease in tax liability; on average a
decrease of 19.3% in FAGI with a corresponding average decrease in tax liability of 39.8%. Filers with an
increase in tax liability totaled 756,632 or 49.2%, with an average FAGI increase of 34.0% and an average
tax liability increase of 54.6%.

Average Individual Income Tax Refund
Net of Ladewig and FERC refunds.

2007 CYTD
2006 CYTD
% Change

Average
$ 622.84
$ 564.22
10.4

Number
1,482,203
1,378,686
7.5

"New" Filers in Calendar Year 2007
Table 1 attached to this report, presents the number of "new" returns filed in calendar year 2007. "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 255,273 "new" returns have been filed thus far in 2007,
representing approximately 305,168 persons, not including dependents. The average Federal Adjusted
Gross Income is $22,111 with an average tax liability of $346. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 15.8% had a married filing joint
filing status, 7.2% claimed a 65 and Over Exemption and 34.8% 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 2006 received through May 2007 was $702.2 million, for an
average of $2,990. An additional $134.8 million in estimated payments came from 2005 tax returns that
applied their refunds as a 2006 estimated payment, for an average of $3,083. Estimated payments received
through May 2007 for tax year 2007 are as follows:

May-07
May-06

140 ES Payment
140 ES Payment
% change
May-07 Average Payment
May-06 Average Payment
% change
May-07
Applied Refund
May-06
Applied Refund
% change
May-07
May-06

$
$
$
$
$
$

Monthly Total $
Monthly Total $
% change

Monthly
67,417,213
49,701,456
35.6
1,903
2,182
(12.8)
13,043,239
8,846,585
47.4
80,460,453
58,548,041
37.4
Page 3

$
$
$
$
$
$
$
$

Cumulative
83,586,932
85,976,154
(2.8)
1,554
1,654
(6.0)
25,869,590
17,926,489
44.3
109,456,522
103,902,643
5.3
May 2007 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 July 2005
through September 2006, $711.1 million was received for the third quarter of 2005. The latest complete
quarter (15 months of information has been compiled) is the first quarter of 2006, which shows an increase
of 38.7% in withholding payments over the first quarter of 2005. Growth in quarters for which information is
still being gathered is as follows:
2nd Quarter 2006
3rd Quarter 2006
4th Quarter 2006

1st Quarter 2007
2nd Quarter 2007

24.0%
4.8%
10.6%

(7.9%)
7.9%

As of May 1, 2005, the current choices for withholding are 0%, 10%, 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.

Number
Calendar Year 2007
Calendar Year 2006
% Change

10,321
10,828
(4.7)

Amount

Average

$ 3,735,349 $
$ 3,904,333 $
(4.3)

362
361
0.3

Clean Elections
As a result of the December 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 returns filed in 2007.

Check Off
$
Voluntary Donation $
Number of Returns

May 2007
938,365
55,700
127,539

Calendar Year Total
$ 5,027,820
$
88,759
698,673

Contributions on the Individual Income Tax Return
Through May 2007, individual income tax return filers have made the following contributions:

Wildlife
Child Abuse
Special Olympics
Neighbors Helping
AID to Education
Domestic Violence Shelter
National Guard Contributions
Democratic Party
Republican Party
Libertarian Party

Number
9,954
10,395
4,866
2,822
575
7,816
4,532
1015
545
94

Page 4

$
$
$
$
$
$
$
$
$
$

Amount
206,988
221,378
92,858
43,237
40,052
166,861
129,150
24,091
17,506
3,144

$
$
$
$
$
$
$
$
$
$

Average
20.79
21.30
19.08
15.32
69.66
21.35
28.50
23.74
32.12
33.44

May 2007 Tax Facts

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

Gross Collections
Refunds
Net Collections

May 2007
$53,261,647
($5,508,206)
$47,753,441

May 2006
$56,587,649
($3,743,958)
$52,843,691

% Change
(5.9)
47.1
(9.6)

Fiscal Year Total Prior Fiscal Year Total
$928,780,163
$820,394,991
($75,435,145)
($86,921,345)
$853,345,018
$733,473,646

% Change
13.2
(13.2)
16.3

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.
PLEASE NOTE THAT THE DEPARTMENT OF REVENUE CHANGED PROCESSING SYSTEMS FOR
CORPORATE TAX IN AUGUST 2006. AS WITH THE CHANGEOVER OF ANY SYSTEM, THERE WILL BE
VARIATIONS IN DATA. THE PERCENTAGE CHANGES SHOWN IN THE FIRST YEAR OF THE NEW
SYSTEM SHOULD BE INTERPRETED CAUTIOUSLY.
May 2007
May 2006

$37,484,726
$39,661,726

Calendar Year Total
Calendar Year Total

$206,447,799
$252,189,904

% Change

(5.5%)

% Change

(18.1%)

All corporations with an income tax liability of $20,000 or greater are required to make estimated tax
payments through electronic funds transfer (eft). The table below shows the number of these eft estimated
payments, by size of payment.
Size of
Payment Î
May 2007
May 2006
CY 2007
CY 2006

Less
than
$50,000
107
96
1,160
1,043

$50,000 up
to
$100,000
8
13
163
178

$100,000
up to
$500,000

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

17
18
194
211

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

6
3
30
43

$10,000,000
and more

Total

0
0
0
0

146
140
1,581
1,511

8
10
34
36

%
chg
4.3
4.6

The next table shows the dollars of eft estimated payments received from those counts above.
Size of
Payment Î
May 2007
May 2006
CY 2007
CY 2006

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
and more

Total

$1,314,587

$609,300

$4,082,726

$4,102,000

$24,215,000

$34,323,613

$1,260,388

$932,792

$4,173,758

$1,880,000

$27,042,300

$35,289,238

$14,130,983

$11,493,754

$43,825,972

$20,006,724

$86,723,662

$176,181,095

$13,765,663

$12,407,057

$47,545,007

$30,966,050

$91,737,710

$196,421,487

Page 5

% chg
(2.7)
(10.3)

May 2007 Tax Facts

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 05/06 by corporate fiscal year. For example, in FY 05/06, 20.8%
of the refund dollars paid were for corporate fiscal years ending in 2001 or before. The percentages are for
refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 05/06

01 & Prior
20.8%

02
3.4%

03
4.2%

04
56.4%

05
13.4%

06
1.8%

Corporate Fiscal Year-End:
FY 06/07

02 & Prior
4.8%

03
1.6%

04
1.0%

05
74.3%

06
18.3%

07
0.0%

NO DATA IS AVAILABLE ON REFUNDS APPLIED AS ESTIMATED PAYMENTS.

Corporate Income Tax Document Count
The Arizona Department of Revenue received 125,212 corporate returns showing a fiscal year-end of 2005.
The type of return received is indicated below:

#
%

120 X
(amended)
190
0.1

120 (regular)

120S (S corp)

39,637
31.7

72,116
57.6

99T (exempt
org.)
454
0.4

120 A (short form)
12,815
10.2

Through May 2007, 44,989 documents were received for a fiscal year-end of 2006, distributed as follows:

#
%

120 X
(amended)
17
0.0

120 (regular)

120S (S corp)

9,061
20.2

29,570
65.7

99T (exempt
org.)
44
0.1

120 A (short form)
6,297
14.0

The figures for the 2006 returns are most meaningful when compared to 2005 returns received during the
same period of time in the previous year. Through April 2006, the Department of Revenue received 73,168
documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen a 38.5%
decrease in the number of corporate returns processed 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 2006/07 is 15.0% of net
proceeds from Fiscal Year 2004/05 income tax. Amounts returned for May 2007 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.
Page 6

May 2007 Tax Facts

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.

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

May 2007
$159,181,004
296,641,462
6,067,074
53,549,444
68,649,491
$584,088,475

May 2006
$153,005,620
288,042,661
21,682,845
51,850,312
61,797,992
$576,379,430

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

Fiscal Year Total
(06/07)
$1,694,204,047
3,279,698,057
272,821,487
610,397,836
765,029,241
$6,622,150,667

Fiscal Year Total
(05/06)
$1,588,296,797
3,054,708,348
287,580,943
574,023,437
663,405,601
$6,168,015,127

% change
4.0
3.0
(72.0)
3.3
11.1
1.3
% change
6.7
7.4
(5.1)
6.3
15.3
7.4

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 Proposition 301. “Other" revenues are returned to the administering authority.

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

May 2007
$357,610,064
64,484,225
39,795,251
53,549,444
68,649,491
$584,088,475

May 2006
$362,497,145
61,982,577
38,251,405
51,850,312
61,797,992
$576,379,430

% change
(1.3)
4.0
4.0
3.3
11.1
1.3

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

Fiscal Year Total (06/07)
$4,136,850,519
686,322,059
423,551,012
610,397,836
765,029,241
$6,622,150,667

Fiscal Year Total (05/06)
$3,890,092,856
643,419,033
397,074,199
574,023,437
663,405,601
$6,168,015,126

% change
6.3
6.7
6.7
6.3
15.3
7.4

Page 7

May 2007 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
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
Retail
Mining Severance
Timber Severance*
Hotel/Motel
Membership Camping*
Use Tax
Rental Occupancy Tax*
Jet Fuel
Jet Fuel Use Tax
Telecomm Devices
911 Wireline
911 Wireless

May 2007
5.6
3.125
5.6
5.6
5.6
5.6
5.6
5.6
5.6
0
5.6
5.6
5.6
2.5
0
5.5
0
5.6
0

Fiscal Year
Total

% Chg

% Chg

$(509,097)
596,973
27,545,564
12,670,809
79,704
500,888
1,766,787
43,305,440
4,831,083
0
17,395,725
88,181,625
240,760,128
3,992,991
(74)
13,958,183
(4)
6,153,618
(433)
586,251
58,756
580,320

N/A
7.6
8.4
(11.9)
(5.1)
(2.6)
1.0
6.3
(8.0)
N/A
3.1
0.1
5.0
12.6
N/A
2.8
N/A
(71.6)
N/A
21.6
11.6
98.8

$2,456,467
7,164,591
396,425,803
159,420,889
891,027
5,934,823
18,605,877
439,948,080
48,265,355
67
178,753,013
1,026,505,297
2,521,522,082
39,579,627
11,287
121,346,778
545
273,576,693
30,537
5,176,827
881,993
6,101,019

(8.5)
(23.1)
13.0
8.9
(23.9)
(2.7)
1.6
8.3
8.6
N/A
7.8
11.4
4.1
55.4
(46.2)
6.8
N/A
(4.9)
(74.4)
(6.8)
26.7
84.3

958,636

(21.7)

10,663,424

(16.8)

$1,009,671

(11.1)

10,541,057

(14.2)

$464,423,546

(0.2)

$5,273,803,158

6.3

$.0305/$.0105 gal

---$0.28/month per active
service
$0.28/month per active
service

Total

*As of 11/1/06, these categories are no longer subject to county and state tax.
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 Class 1
May 2007
Transporting

% Chg

Fiscal
Year Total

% Chg

$(10,177,970)

N/A

$49,880,071

(7.3)

Utilities

19,114,419
551,234,365

7.5
8.2

229,473,284
7,934,208,686

(23.2)
12.7

Communications

253,598,954

(12.0)

3,191,511,856

8.7

1,595,144

(5.1)

17,837,699

(24.0)

Publishing

10,024,304

(2.8)

118,809,378

(2.8)

Job Printing

35,357,962

0.9

372,498,374

1.4

866,626,505

6.1

8,808,008,769

8.2

96,688,372

(8.1)

966,500,528

8.5

51

(84.9)

3,606

N/A

348,128,981

2.9

3,578,820,961

7.6

Non-Metal Mining Oil/Gas

Private Car/Pipelines

Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal Property

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

May 2007 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class (continued)
May 2007
Contracting
Retail
Mining Severance
Timber Severance*
Hotel/Motel
Membership Camping*
Use Tax
Rental Occupancy Tax*
Total

Fiscal
Year Total

% Chg

% Chg

1,764,757,038
4,818,116,233
159,809,687

(0.5)
4.8
12.5

20,550,033,165
50,481,111,613
1,424,700,872

10.7
3.9
55.2

(48)
253,942,027

N/A
2.6

5,742
1,955,217,049

(41.8)
6.7

14
123,465,161

N/A
(71.6)

12,243
5,367,669,038

(99.5)
(5.0)

(14,413)

N/A

1,045,545

(74.2)

$9,292,266,785

(0.3)

$96,292,284,121

6.4

*As of 11/1/06, these categories are no longer subject to county and state tax.
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. 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.

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 May 2007 is shown in the County Share column.
County Share % of Total FYTD County Share
Apache
Coconino
Cochise
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma
Total

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

438,736
1,548,231
1,066,468
450,921
298,199
490,317
170,980
41,715,189
1,890,067
919,043
9,023,233
2,136,437
425,609
2,316,476
1,594,317
64,484,225

0.7
2.4
1.7
0.7
0.5
0.8
0.3
64.7
2.9
1.4
14.0
3.3
0.7
3.6
2.5

$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

Change

4,600,207
16,491,363
11,596,084
4,918,141
3,115,465
4,662,481
1,862,388
440,980,597
20,181,151
10,046,316
97,940,458
23,147,701
4,513,970
24,552,497
17,720,851
686,329,671*

(4.1)
6.7
3.5
0.7
4.6
39.5
(1.4)
6.6
8.9
1.9
4.4
20.6
7.3
7.3
6.4
6.7

*FYTD totals include correcting entry for prior year-end distribution error.

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 May
2007 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 May 2007
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.
Page 9

May 2007 Tax Facts

Road Tax

Excise Tax

Apache

$

116,155

Cochise

$

596,418

$

1,019,701

$

257,343

Graham

$

172,664

Greenlee

$

126,471

La Paz

$

99,466

Coconino
Gila

Maricopa

$

265,426

$ 31,842,353
$

623,258

Navajo

$

541,155

$

6,073,011

Pinal

$

1,507,646

$

995,267

$

99,466

$ 11,747,562

Mohave
Pima

Jail Tax

Stadium

RV

Surcharge

Tax

Surcharge

Tax/Health
Svcs Dist

$

$
$ 603,467

$

Capitol

Tourism

Projects

Authority

253,884

(9)

160

$

$ 160,841
$

Hospital

Rental Car

$

15,840

1,477,003

S Cruz

$

286,845

$

279,888

Yavapai

$

1,399,708

$

700,808

Yuma

$

950,654

$

950,699

$ 189,763

$

18,165

OTHER TAXES
Luxury Taxes
The following revenues were received from luxury taxes in May 2007. The table compares the receipts to
May 2006 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

May 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,429,148
1,047,724
2,390,700
33,809,870
1,225,555
975
40,903,972

Fiscal Year (06/07)
Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

25,310,482
9,771,334
22,680,246
308,796,457
10,996,832
6,425
377,561,776

% Change

May 2006
$
$
$
$
$
$
$

2,301,452
995,359
2,536,561
25,892,922
949,130
525
32,675,949

Fiscal Year (05/06)
$
$
$
$
$
$
$

5.5
5.3
(5.8)
30.6
29.1
85.7
25.2

% Change

24,152,361
10,602,493
21,856,394
263,020,015
8,618,651
4,525
328,254,438

4.8
(7.8)
3.8
17.4
27.6
42.0
15.0

*Through May 2007, $503,300 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.

Page 10

May 2007 Tax Facts

2,549,824

General Fund revenues from luxury taxes:
May 2007
Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

FY06/07

1,700,404
260,848
597,675
2,707,898
55,150
975
5,322,950

$
$
$
$
$
$
$

17,717,338
2,434,345
5,670,060
33,712,398
763,011
6,425
60,303,577

Other dedicated revenues from luxury taxes:
May 2007
Corrections Fund
Tobacco Tax & Health Care Fund 2
Tobacco Products Tax Fund 3
Wine Promotional Fund
Drug Treatment & Education Fund
Corrections Rev. Fund
Smoke Free Arizona Fund 4
Early Childhood Development and
Health Fund 5

FY06/07

$

2,596,512

$

26,247,970

$

6,993,955

$

88,093,290

$

10,490,933

$

132,106,717

$

4,333

$

33,949

$

788,177

$

7,606,907

$

313,261

$

3,028,549

$

338,814

$

1,402,088

$

14,055,039

$

58,738,729

=================================================================================

Estate Tax
May 2007
May 2006
% Change

$
$

0.0
81,923
N/A

$
$

45,176
47,676
(5.2)

3,633,531
3,697,658
(1.7)

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(571,457)
11,562,910
N/A

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

583,735
579,980
0.6

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

70,977,513
50,562,625
40.4

Bingo
May 2007
May 2006
% Change

Unclaimed Property
May 2007
May 2006
% 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

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.
4 This Fund was created by Prop. 201, which increased cigarette tax rates in December 2006.
5 This Fund was created by Prop. 203, which increased cigarette & other tobacco products tax rates in December 2006.

Page 11

May 2007 Tax Facts

TABLE 1
“New” Returns Filed in 2007 for Tax Year 2006
Through May 2007
CHARACTERISTICS OF TAXPAYERS
Federal Adjusted

Number

% of

Average

Average

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

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

Married
Joint

Single

Unmarried Married Over 65
With
Head
Separate
Dependents

1,858
50,149

0.7%
19.6%

-$15,953
$2,755

$2
$1

21.2%
3.7%

70.4%
84.6%

6.3%
10.9%

2.1%
0.7%

14.5%
4.4%

15.5%
16.2%

53,442
35,645

20.9%
14.0%

$7,374
$12,370

$21
$82

5.4%
11.1%

75.0%
58.1%

18.5%
29.6%

1.0%
1.2%

5.0%
8.1%

26.0%
39.4%

26,678
19,071

10.5%
7.5%

$17,372
$22,370

$144
$245

17.7%
22.3%

47.2%
44.3%

33.2%
31.0%

1.9%
2.4%

8.1%
7.3%

46.3%
48.4%

13,713
18,055

5.4%
7.1%

$27,388
$34,522

$359
$519

25.1%
30.2%

44.3%
42.2%

27.9%
24.0%

2.7%
3.6%

7.4%
7.5%

46.2%
44.4%

11,029
14,141

4.3%
5.5%

$44,599
$60,738

$735
$1,073

39.4%
56.5%

38.3%
28.9%

18.9%
11.9%

3.4%
2.7%

8.6%
12.5%

44.7%
45.2%

6,113
4,470

2.4%
1.8%

$85,758
$129,418

$1,704
$3,045

70.6%
74.5%

21.0%
18.3%

6.5%
5.7%

1.9%
1.5%

14.1%
16.2%

45.6%
44.2%

752
110

0.3%
0.0%

$276,899
$667,271

$8,680
$25,309

69.9%
68.5%

21.9%
21.6%

6.6%
8.1%

1.6%
1.8%

23.9%
27.0%

38.8%
37.8%

0.0% $1,630,630 $102,475

58.3%

33.3%

2.1%

6.3%

31.3%

31.3%

15.8%

49.4%

17.6%

1.4%

7.2%

34.8%

1.5

7.2

33.9

47
255,273

$22,111

$346

*An asterisked line indicates that the information cannot be released due to confidentiality laws.
NEW RETURNS FILED IN 2006 FOR TAX YEAR 2005
Total
280,854
$23,532

$423

16.9

48.9

15.7

“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

May 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
May 2007
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
Star Valley
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

$41,959
$36,567
$19,537

4,435
3,865
2,065

$44,845
$62,158
$162,681
$17,314
$413,349
$15,232
$36,756

4,740
6,570
17,195
1,830
43,690
1,610
3,885

$578,868
$10,502
$67,267
$29,755

61,185
1,110
7,110
3,145

$70,910
$8,439
$18,496
$145,982
$18,979
$4,191

7,495
892
1,955
15,430
2,006
443

$20,644
$88,554
$43,047

2,182
9,360
4,550

$24,561
$7,682

2,596
812

$31,032
$34,059

3,280
3,600

$656,173
$240,365
$34,854
$45,091
$2,184,011
$303,327
$231,717
$18,733
$1,644,302
$2,293,039
$437,218
$52,556
$42,839
$4,239,410
$131,157
$1,306,963
$13,962,778
$155,292
$2,220,975

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
173,799
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414
234,752

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
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

TOTAL

Page 13

Distribution
$835,070
$1,568,586
$61,477
$57,494
$58,308

Population
88,265
165,796
6,498
6,077
6,163

$361,503
$38,601
$244,660
$505,545

38,210
4,080
25,860
53,435

$51,326
$39,405
$95,509
$46,690
$38,790
$93,048

5,425
4,165
9,885
4,935
4,100
9,835

$252,844
$372,761
$132,359
$53,265
$5,012,123

26,725
39,400
13,990
5,630
529,770

$322,334
$307,197
$77,390
$105,253
$194,233
$21,278
$16,670
$100,505
$30,786

34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254

$206,532
$8,704

21,830
920

$101,516
$116,606
$34,816
$102,746
$38,128
$3,122
$385,723
$317,651
$103,455

10,730
12,325
3,680
10,860
4,030
330
40,770
33,575
10,935

$216,939
$92,244
$18,638
$839,895

22,930
9,750
1,970
88,775

$45,935,888

4,860,420

May 2007 Tax Facts

TABLE 3
Transaction Privilege and Severance Tax Returned to Cities/Towns
May 2007
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
Star Valley
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

$36,284
$16,894
$31,621

4,435
2,065
3,865

$38,779
$53,751
$140,678
$14,972
$357,442
$13,172
$31,784

4,740
6,570
17,195
1,830
43,690
1,610
3,885

$500,574
$9,081
$58,169
$25,730

61,185
1,110
7,110
3,145

$61,319
$7,298
$15,994
$126,238
$16,412
$3,624

7,495
892
1,955
15,430
2,006
443

$17,852
$76,577
$37,225

2,182
9,360
4,550

$21,239
$6,643

2,596
812

$26,835
$29,453

3,280
3,600

$567,423
$207,854
$30,140
$38,992
$1,888,615
$262,301
$200,377
$16,199
$1,452,543
$1,982,896
$378,083
$45,447
$37,045
$3,666,013
$113,418
$1,130,191
$12,074,258
$134,288
$1,920,579

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
177,544
242,369
46,213
5,555
4,528
448,096
13,863
138,143
1,475,834
16,414
234,752

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
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

TOTAL

Page 14

Distribution
$722,124
$1,356,429
$53,162
$49,718
$50,421

Population
88,265
165,796
6,498
6,077
6,163

$312,608
$33,380
$211,569
$437,168

38,210
4,080
25,860
53,435

$44,384
$34,075
$80,872
$40,375
$33,543
$80,463

5,425
4,165
9,885
4,935
4,100
9,835

$218,646
$322,344
$114,457
$46,061
$4,334,214

26,725
39,400
13,990
5,630
529,770

$278,737
$265,647
$66,923
$91,017
$167,962
$18,400
$14,415
$130,361
$26,622

34,070
32,470
8,180
11,125
20,530
2,249
1,762
15,934
3,254

$178,598
$7,527

21,830
920

$87,785
$100,835
$30,107
$88,849
$32,971
$2,700
$333,552
$274,688
$89,463

10,730
12,325
3,680
10,860
4,030
330
40,770
33,575
10,935

$187,597
$79,768
$16,117
$726,296

22,930
9,750
1,970
88,775

$39,795,251

4,864,165

May 2007 Tax Facts