ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

December 17, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

September 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

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

September 2007

Fiscal Year
Total

$ 305,219,399
(1.4%)

$ 726,832,517
(1.0%)

$

$

177,587,062
(7.1%)

240,490,933
(8.3%)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 366,842,873
Change
(3.4%)

$1,126,360,250
0.2%

Total Big Three Tax Types
Net Collections
Percent Change

$2,093,683,700
(1.3%)

$

849,649,333
(3.5%)

Page 1

September 2007 Tax Facts

TAX FACTS
September 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

$
$
$
$
$

September 2007
150,661,494
237,285,048
(25,682,232)
(57,044,911)
305,219,399

$
$
$
$
$

Fiscal Year Total
(07/08)
194,479,382
787,261,198
(83,773,331)
(171,134,732)
726,832,517

$
$
$
$
$

September 2006
157,891,628
217,098,127
(19,487,296)
(45,935,888)
309,566,571

% Change
(4.6)
9.3
31.8
24.2
(1.4)

$
$
$
$
$

Fiscal Year Total
(06/07)
199,248,988
729,034,406
(56,307,957)
(137,807,665)
734,167,772

% Change
(2.4)
8.0
48.8
24.2
(1.0)

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In September 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 11 refunds
to individual income taxpayers during September 2007. These refunds totaled $7,443* for an average
refund of $677. Attorney payments are not included in the refund amount and total $1,861 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

In calendar year 2007 the number of returns filed, and processed, are as follows:
140X
#
%

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

125,778

0

39,888

392,853

11,210

187,471

3,506

6

2,608,948

4.8%

0.0%

1.5%

15.1%

0.4%

7.2%

0.1%

0.0%

100%

140

140NR

140PY

46,532

1,697,409

104,295

1.8%

65.1%

4.0%

Page 2

September 2007 Tax Facts

The 2,608,948 returns representing current and prior tax years, filed through September 2007 compares to
2,471,091 returns filed during the same period of time in 2006 for an annual increase of 5.6%. For the tax
year 2006 filed in 2007, 2,480,690 returns have been filed, a 5.2% increase over filings through September
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 1,703,059 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 6.5% increase in FAGI and a 2.0% increase in
tax liability. More specifically, 38.7% of these filers experienced a decrease in tax liability; on average a
decrease of 21.0% in FAGI with a corresponding average decrease in tax liability of 41.7%. Filers with an
increase in tax liability totaled 850,482 or 49.9%, with an average FAGI increase of 37.3% and an average
tax liability increase of 62.2%.

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

2007 CYTD
2006 CYTD
% Change

Average
$ 636.06
$ 571.38
11.4

Number
1,687,392
1,542,099
9.4

"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 291,771 "new" returns have been filed thus far in 2007,
representing approximately 351,852 persons, not including dependents. The average Federal Adjusted
Gross Income is $23,290 with an average tax liability of $386. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 16.2% had a married filing joint
filing status, 7.1% claimed a 65 and Over Exemption and 35.1% 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 September 2007 were $706.4 million, for
an average of $2,996. An additional $137.0 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 September 2007 for tax year 2007 are as follows:

September-07
September-06
September-07
September-06
September-07
September-06
September-07
September-06

140 ES Payment
140 ES Payment
% change
Average Payment
Average Payment
% change
Applied Refund
Applied Refund
% change

$
$
$
$
$
$

Monthly Total $
Monthly Total $
% change

Monthly
137,672,377
48,420,893
184.3
2,560
1,643
55.8
10,802,827
8,004,161
35.0
148,475,204
56,425,055
163.1
Page 3

$
$
$
$
$
$
$
$

Cumulative
358,079,336
271,578,923
31.9
2,105
1,930
9.1
58,263,362
45,260,518
28.7
416,342,698
316,839,441
31.4
September 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 third quarter of 2006, which shows an increase
of 4.8% in withholding payments over the third quarter of 2005. Growth in quarters for which information is
still being gathered is as follows:
3rd Quarter 2006
4th Quarter 2006

1st Quarter 2007
2nd Quarter 2007
3rd Quarter 2007

4.8%
10.7%

(7.8%)
1.3%
9.3%

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

13,234
13,795
(4.1)

Amount

Average

$ 4,755,280 $
$ 4,911,886 $
(3.2)

359
356
0.9

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.
September 2007 Calendar Year Total
Check Off
$
82,865
$ 5,863,185
Voluntary Donation $
715
$
98,861
Number of Returns
10,897
815,549

Contributions on the Individual Income Tax Return
Through September 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
11,030
11,443
5,381
3,183
644
8,690
144
1176
592
102

$
$
$
$
$
$
$
$
$
$

Amount
231,216
242,398
101,764
49,279
45,241
186,022
6,959
29,769
20,587
3,497

$
$
$
$
$
$
$
$
$
$

Average
20.96
21.18
18.91
15.48
70.25
21.41
48.33
25.31
34.77
34.28

*Revised numbers through July – September 2007

Page 4

September 2007 Tax Facts

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

September 2007
$190,463,885
($12,876,823)
$177,587,062

September 2006
$191,640,170
($478,252)
$191,161,918

% Change
(0.6)
2,592.5
(7.1)

Gross Collections
Refunds
Net Collections

Fiscal Year Total Prior Fiscal Year Total
$258,325,043
$271,543,519
($17,834,110)
($9,330,594)
$240,490,933
$262,212,925

% Change
(4.9)
91.1
(8.3)

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.

September 2007
September 2006

$177,731,812
$178,421,878

Calendar Year Total
Calendar Year Total

$557,793,469
$619,773,451

% Change

(0.4%)

% Change

(10.0%)

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
September 2007
September 2006
CY 2007
CY 2006

Less
than
$50,000
637
576
2,724
3,009

$50,000
up to
$100,000

$100,001
up to
$500,000

99
129
400
466

$500,001
up to
$1,000,000

$1,000,001
up to
$10,000,000

$10,000,001
and more

Total

35
32
95
114

23
30
85
97

1
1
1
1

919
929
3,782
4,220

124
161
477
533

%
chg
(1.1)
(10.4)

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

Less than
$50,000

$50,000 up
to $100,000

$100,001 up
to $500,000

$8,383,477

$7,189,862

$27,573,024

$24,104,277

$69,037,030

$136,287,670

$7,769,834

$8,993,898

$37,398,337

$22,212,100

$73,783,828

$150,157,997

$34,657,025

$28,260,487

$108,682,538

$65,822,267

$214,217,692

$451,640,009

$34,116,435

$32,525,659

$118,887,995

$82,218,350

$233,393,014

$501,141,453

Page 5

$500,001 up
to $1,000,000

$1,000,001
and more

Total

%
chg
(9.2)
(9.9)

September 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 06/07 by corporate fiscal year. For example, in FY 06/07, 6.1% of
the refund dollars paid were for corporate fiscal years ending in 2002 or before. The percentages are for
refunds paid through the fiscal year.
Corporate Fiscal Year-End:
FY 06/07

02 & Prior
6.1%

03
1.7%

04
1.0%

05
71.2%

06
20.0%

07
0.0%

Corporate Fiscal Year-End:
FY 07/08

03 & Prior
22.7%

04
1.3%

05
7.4%

06
64.4%

07
4.2%

08
0.0%

NO DATA IS AVAILABLE ON REFUNDS APPLIED AS ESTIMATED PAYMENTS.

Corporate Income Tax Document Count
The Arizona Department of Revenue received 121,005 corporate returns showing a fiscal year-end of 2005.
The type of return received is indicated below:

#
%

120 X
(amended)
319
0.3

120 (regular)

120S (S corp)

36,521
30.2

71,922
59.4

99T (exempt
org.)
421
0.3

120 A (short form)
11,822
9.8

Through September 2007, 97,897 documents were received for a fiscal year-end of 2006, distributed as
follows:

#
%

120 X
(amended)
121
0.1

120 (regular)

120S (S corp)

26,212
26.8

60,337
61.6

99T (exempt
org.)
357
0.4

120 A (short form)
10,870
11.1

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 September 2006, the Department of Revenue received
92,816 documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen
a 5.5% increase 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 2007/08 is 15.0% of net
proceeds from Fiscal Year 2005/06 income tax. Amounts returned for September 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

September 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

September 2007
$145,131,324
287,350,016
29,437,063
53,803,373
65,768,661
$581,490,438

September 2006
$150,082,193
299,564,520
28,561,796
55,830,892
68,470,577
$602,509,977

% change
(3.3)
(4.1)
3.1
(3.6)
(3.9)
(3.5)

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

Fiscal Year Total
(07/08)
$446,188,312
882,628,921
89,840,980
165,173,935
202,452,404
$1,786,284,552

Fiscal Year Total
(06/07)
$448,318,163
886,210,302
82,981,116
165,532,639
198,756,788
$1,781,799,009

% change
(0.5)
(0.4)
8.3
(0.2)
1.9
0.3

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

September 2007
$366,842,873
58,792,700
36,282,831
53,803,373
65,768,661
$581,490,438

September 2006
$379,889,665
60,798,296
37,520,548
55,830,892
68,470,577
$602,509,977

% change
(3.4)
(3.3)
(3.3)
(3.6)
(3.9)
(3.5)

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

Fiscal Year Total (07/08)
1,126,360,250
180,750,885
111,547,078
165,173,935
202,452,404
$1,786,284,552

Fiscal Year Total (06/07)
1,123,816,353
181,613,688
112,079,541
165,532,639
198,756,788
$1,781,799,009

% change
0.2
(0.5)
(0.5)
(0.2)
1.9
0.3

Page 7

September 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 Telecommunications
911 Wireline
911 Wireless
Total

September 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
$.0305/$.0105 gal

----

% Chg

Fiscal Year Total
$
$
$
$
$
$
$
$
$

653,398
2,182,060
132,141,100
45,302,815
283,411
1,832,648
4,990,102
112,231,870
12,745,041
N/A
48,498,793
275,932,174
653,562,577
11,718,562
3,618
25,136,362
697
89,840,980
(79,757)
1,364,234
138,761
1,693,566
2,893,978

% Chg

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

222,254
974,371
44,808,822
14,665,361
84,947
668,771
1,674,785
36,297,374
3,654,768
15,760,624
87,904,934
213,776,305
3,574,241
(14)
7,981,213
(9)
29,437,063
249
427,741
40,989
534,354
1,426,762

(30.9)
44.4
(9.6)
(1.2)
5.0
7.6
4.8
5.2
9.0
N/A
N/A
(6.3)
(3.8)
(14.2)
N/A
7.0
N/A
3.1
(69.3)
(28.4)
10.6
(5.8)

$

(11,117)

N/A

$

940,425

(71.2)

$

13,096

N/A

$

908,671

(69.6)

$

463,917,883

(3.5)

$

1,424,916,088

0.0

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

(39.9)
0.8
2.2
4.4
16.9
(3.9)
6.3
5.0
6.5
N/A
3.7
(2.9)
(1.5)
(11.2)
(64.3)
6.0
N/A
8.3
N/A
(12.3)
5.1
4.3
N/A

$0.20/month per
active service
$0.20/month per
active service

*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
September 2007
Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease

$4,459,527
31,213,568
897,129,940
293,762,656
1,702,252
13,392,992
33,553,008
727,219,902
73,265,793
0

% Chg
(30.8)
44.4
(9.6)
(1.2)
5.1
7.7
4.9
5.2
9.0
N/A

Rental of Personal Property

315,718,788

(0.6)

Fiscal
Year Total
$13,094,630
69,894,366
2,644,771,135
907,074,997
5,674,813
36,690,679
99,927,828
2,247,505,219
255,276,802
0

% Chg
(39.8)
0.8
2.2
4.4
16.9
(3.8)
6.3
5.0
6.6
N/A

971,143,108

3.7

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

September 2007 Tax Facts

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

Fiscal
Year Total

% Chg

% Chg

1,761,090,577
4,284,821,963
143,256,673

(6.3)
(3.7)
(14.1)

5,525,100,869
13,089,526,346
469,306,985

(2.8)
(1.4)
(11.1)

0
145,454,879

N/A
7.0

2,409
457,850,173

(50.7)
6.0

0
591,063,959

N/A
3.2

14,440
1,803,312,556

N/A
8.5

7,768

N/A

(2,659,075)

N/A

$9,317,114,247

(3.4)

$28,593,508,280

0.0

*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 September 2007 is shown in the County Share column.

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

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

403,220
1,572,431
1,053,582
457,317
290,459
450,054
150,631
37,334,622
1,751,349
917,029
8,492,314
1,930,302
365,326
2,166,746
1,457,320
58,792,700

% of
Total
0.7
2.7
1.8
0.8
0.5
0.8
0.3
63.5
3.0
1.6
14.4
3.3
0.6
3.7
2.5

FYTD
County Share
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$

%
Change

1,242,305
4,823,808
3,171,659
1,395,124
885,293
1,391,872
467,253
114,980,059
5,423,512
2,831,785
25,904,321
5,972,868
1,169,231
6,644,630
4,447,164
180,750,885

(0.1)
3.6
3.8
1.7
9.7
(8.7)
(0.7)
(1.2)
2.8
2.0
1.0
(4.3)
(0.1)
0.9
(0.1)
(0.5)

Transaction Privilege and Severance Tax Returned to Cities/Towns
The portion of transaction privilege and severance tax returned to each incorporated city or town for
September 2007 is shown on Table 3, attached to this report.

Page 9

September 2007 Tax Facts

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during September 2007 and
returned to the counties are shown on Table 4, attached to this report. 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.

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

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

September 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

September 2006

2,669,962
1,134,750
2,157,128
38,521,755
1,482,263
400
45,966,258

$
$
$
$
$
$
$

Fiscal Year (07/08)
Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

1,146,158
606,694
1,624,032
30,087,218
764,280
525
34,228,907

Fiscal Year (06/07)

5,958,704
2,531,982
6,133,995
101,690,960
4,171,198
1,450
120,488,289

$
$
$
$
$
$
$

4,998,199
2,165,359
6,350,083
76,752,472
2,335,135
2,375
92,603,623

% Change
132.9
87.0
32.8
28.0
93.9
(23.8)
34.3

% Change
19.2
16.9
(3.4)
32.5
78.6
(38.9)
30.1

*Through September 2007, $589,440 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:
September 2007
Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

1,868,973
282,996
539,282
3,046,837
66,702
400
5,805,190

Page 10

FY 07/08
$
$
$
$
$
$
$

4,171,093
631,244
1,533,499
8,156,761
188,106
1,450
14,682,153

September 2007 Tax Facts

Other dedicated revenues from luxury taxes:
September 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

$

FY07/08

2,626,104

$

6,728,927

$

8,088,064

$

21,105,405

$

12,132,096

$

31,658,107

$

2,767

$

7,007

$

778,937

$

1,975,724

$

310,337

$

784,889

$

380,855

$

1,020,522

$

15,841,910

$

42,525,556

Estate Tax
Monthly
September-07
September-06
% change

$
$

September-07
September-06
% change

$
$

September-07
September-06

$ 2,710,677
$ 277,613

40,505
N/A

FYTD
$
$

254,076
145,219
75.0

Bingo Tax
Monthly

Unclaimed Property

35,913
37,842
(5.1)

FYTD
$
$

135,126
144,803
(6.7)

$
$

18,216,986
8,111,042

Monthly

% change

N/A

FYTD

124.6

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

September 2007 Tax Facts

TABLE 1
“New” Returns Filed in 2007 for Tax Year 2006
Through September 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

2,242
53,767

0.8%
18.4%

-$18,977
$2,733

$2
$1

22.5%
3.9%

68.6%
84.8%

6.2%
10.5%

2.6%
0.8%

14.5%
4.5%

16.7%
15.6%

57,140
41,271

19.6%
14.1%

$7,387
$12,394

$22
$88

5.6%
10.7%

75.2%
60.7%

18.0%
27.3%

1.1%
1.3%

4.9%
7.6%

25.5%
37.2%

31,552
22,974

10.8%
7.9%

$17,368
$22,379

$152
$251

17.1%
21.5%

49.9%
45.2%

31.1%
30.8%

1.9%
2.5%

7.4%
6.5%

44.6%
48.2%

17,130
22,222

5.9%
7.6%

$27,390
$34,516

$363
$524

24.9%
30.7%

43.4%
40.9%

29.0%
24.8%

2.7%
3.6%

6.7%
6.9%

48.0%
46.5%

13,203
16,674

4.5%
5.7%

$44,615
$60,705

$741
$1,078

40.6%
57.1%

37.1%
28.3%

18.9%
11.8%

3.4%
2.8%

8.2%
12.1%

46.4%
46.6%

7,005
5,299

2.4%
1.8%

$85,734
$129,977

$1,702
$3,033

70.0%
72.8%

21.1%
19.5%

6.8%
5.9%

2.1%
1.8%

14.7%
17.7%

45.8%
43.7%

1,039
163

0.4%
0.1%

$281,841
$684,198

$9,049
$24,320

66.5%
63.9%

24.5%
25.3%

6.6%
7.2%

2.4%
3.6%

25.0%
33.7%

35.4%
28.9%

0.0% $1,821,876 $112,990

54.8%

30.1%

8.6%

6.5%

21.5%

31.2%

16.2%

48.8%

17.3%

1.5%

7.1%

35.1%

1.5

7.2

33.9

90
291,771

$23,290

$386

*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

September 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
September 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

$52,012
$45,327
$24,217

4,435
3,865
2,065

$55,589
$77,050
$201,656
$21,461
$512,378
$18,881
$45,562

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

$717,552
$13,018
$83,383
$36,883

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

$87,898
$10,461
$22,927
$180,957
$23,526
$5,195

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

$25,590
$109,770
$53,361

2,182
9,360
4,550

$30,445
$9,523

2,596
812

$38,466
$42,219

3,280
3,600

$813,378
$297,951
$43,204
$55,894
$2,707,254
$375,998
$287,232
$23,221
$2,082,162
$2,842,403
$541,967
$65,147
$53,103
$5,255,084
$162,580
$1,620,084
$17,307,969
$192,497
$2,753,074

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 13

Distribution
$1,035,135
$1,944,387
$76,206
$71,269
$72,277

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

$448,111
$47,849
$303,275
$626,664

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

$63,622
$48,845
$115,927
$57,876
48,083
115,341

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

313,420
462,067
164,069
66,026
6,212,923

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

399,559
380,795
95,932
130,469
240,767
26,375
20,664
186,867
38,162

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

256,013
10,789

21,830
920

125,837
144,542
43,158
127,362
47,262
3,870
478,134
393,754
128,241

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

268,914
114,344
23,103
1,041,116

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

$57,044,910

4,864,165

September 2007 Tax Facts

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

$33,082
$15,403
$28,830

4,435
2,065
3,865

$35,357
$49,007
$128,261
$13,650
$325,893
$12,009
$28,979

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

$456,392
$8,280
$53,035
$23,459

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

$55,907
$6,654
$14,583
$115,096
$14,963
$3,304

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

$16,276
$69,818
$33,939

2,182
9,360
4,550

$19,364
$6,057

2,596
812

$24,466
$26,853

3,280
3,600

$517,341
$189,509
$27,480
$35,551
$1,721,921
$239,150
$182,691
$14,769
$1,324,338
$1,807,881
$344,713
$41,436
$33,775
$3,342,442
$103,407
$1,030,438

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

$11,008,557
$122,435
$1,751,065

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
$658,387
$1,236,707
$48,470
$45,330
$45,971

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

$285,016
$30,434
$192,895
$398,583

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

$40,466
$31,068
$73,734
$36,811
$30,583
$73,361

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

$199,347
$293,893
$104,354
$41,995
$3,951,666

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

$254,135
$242,201
$61,016
$82,984
$153,138
$16,776
$13,143
$118,855
$24,272

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

$162,835
$6,862

21,830
920

$80,037
$91,935
$27,450
$81,007
$30,061
$2,462
$304,112
$250,443
$81,566

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

$171,040
$72,727
$14,695
$662,191

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

$36,282,831

4,864,165

September 2007 Tax Facts

TABLE 4
County Tax Collections
September 2007

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

$

302,454

Excise
$
$
$
$
$
$
$

Jail

106,013
695,386
1,150,128
295,907
188,984
137,892
79,757

$ 30,963,544

$ 6,195,318
$ 1,391,825

$
$

602,310
611,992

$
$
$
$

1,362,669
235,221
1,365,254
907,265

$

1,144,879

$
$

79,757
11,493,273

Rental
Car

Page 15

Hospital/

Capital

Sports &
Tourism

Surcharge

Health Svc

Projects

Authority

$ 287,100

$
$471,770

$ 143,798
$
$
$

Stadium

RV

$

(32)

58

$

$

8,640

234,013
682,582
907,266

September 2007 Tax Facts

$

351

$

180,562

$

(6,656)

1,338,175