ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

December 17, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

October 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
October 2007
Individual Income Tax
Net Collections
Percent Change
Corporate Income Tax
Net Collections
Percent Change

Fiscal Year
Total

$ 218,410,910
(15.7%)

$

945,243,427
(4.8%)

$

$

296,621,822
(6.2%)

56,130,889
4.1%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 373,831,498
Change
(0.8%)

$1,500,191,747
0.0%

Total Big Three Tax Types
Net Collections
Percent Change

$2,742,056,996
(2.4%)

$

648,373,297
(6.0%)

Page 1

October 2007 Tax Facts

TAX FACTS
October 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

$
$
$
$
$

October 2007
68,191,868
280,129,204
(72,865,251)
(57,044,911)
218,410,910

$
$
$
$
$

Fiscal Year Total
(07/08)
262,671,250
1,067,390,402
(156,638,583)
(228,179,642)
945,243,427

$
$
$
$
$

October 2006
65,184,764
264,862,789
(24,943,556)
(45,935,888)
259,168,109

% Change
4.6
5.8
192.1
24.2
(15.7)

$
$
$
$
$

Fiscal Year Total
(06/07)
264,433,753
993,897,195
(81,251,513)
(183,743,554)
993,335,881

% Change
(0.7)
7.4
92.8
24.2
(4.8)

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In October 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 nine
refunds to individual income taxpayers during October 2007. These refunds totaled $5,898* for an average
refund of $655. Attorney payments are not included in the refund amount and total $1,475 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%

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

140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

#

48,177

1,750,092

118,024

128,472

0

46,587

396,376

11,226

188,596

3,509

5

2,691,064

%

1.8%

65.0%

4.4%

4.8%

0.0%

1.7%

14.7%

0.4%

7.0%

0.1%

0.0%

100%

The 2,691,064 returns representing current and prior tax years, filed through October 2007 compares to
2,526,249 returns filed during the same period of time in 2006 for an annual increase of 6.5%. For the tax
Page 2
October 2007 Tax Facts

year 2006 filed in 2007, 2,556,899 returns have been filed, a 6.2% increase over filings through October
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 1,746,467 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 6.6% increase in FAGI and a 2.6% increase in
tax liability. More specifically, 38.8% of these filers experienced a decrease in tax liability; on average a
decrease of 22.3% in FAGI with a corresponding average decrease in tax liability of 43.3%. Filers with an
increase in tax liability totaled 869,723 or 49.8%, with an average FAGI increase of 39.5% and an average
tax liability increase of 68.0%.

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

2007 CYTD
2006 CYTD
% Change

Average
$
652.25
$
579.30
12.6%

Number
1,729,985
1,568,566
10.3%

"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 297,564 "new" returns have been filed thus far in 2007,
representing approximately 359,522 persons, not including dependents. The average Federal Adjusted
Gross Income is $23,833 with an average tax liability of $406. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 16.3% had a married filing joint
filing status, 7.2% claimed a 65 and Over Exemption and 35.0% 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 October 2007 were $706.2 million, for an
average of $3005. An additional $137.1 million in estimated payments came from 2005 tax returns that
applied their refunds as a 2006 estimated payment, for an average of $3,080. Estimated payments received
through October 2007 for tax year 2007 are as follows:

October-07
October-06
October-07
October-06
October-07
October-06
October-07
October-06

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

$
$
$
$
$
$
$
$

Monthly
14,093,041
105,404,292
(86.6)
2,360
3,795
(37.8)
49,930,186
24,777,912
101.5
64,023,227
130,182,204
(50.8)

Page 3

$
$
$
$
$
$
$
$

Cumulative
372,172,377
376,983,215
(1.3)
2,114
2,238
(5.5)
108,193,548
70,038,429
54.5
480,365,925
447,021,644
7.5

October 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 January
2006 through March 2007, $907.1 million was received for the first quarter of 2006. 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:
4th Quarter 2006
1st Quarter 2007

2nd Quarter 2007
3rd Quarter 2007
4th Quarter 2007

10.7%
(7.8%)

1.3%
6.7%
17.0%

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

13,305
13,904
(4.3)

Amount

Average

$ 4,784,164 $
$ 4,952,317 $
(3.4)

360
358
0.6

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

October 2007
Calendar Year Total
$ 161,335
$ 6,024,520
$
2,183
$
1,044
20,384
835,923

Contributions on the Individual Income Tax Return
Through October 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
11,234
11,640
5,487
3,258
663
8,857
144
1,200
605
104

$
$
$
$
$
$
$
$
$
$

Amount
237,101
248,630
107,531
51,724
46,117
191,650
6,959
30,995
21,004
3,503

$
$
$
$
$
$
$
$
$
$

Average
21.11
21.36
19.60
15.88
69.56
21.64
48.33
25.83
34.72
33.68

*Revised numbers July through September 2007

Page 4

October 2007 Tax Facts

CORPORATE INCOME TAX
Corporate Income Tax Receipts
October 2007
$66,882,299
($10,751,410)
$56,130,889

October 2006
$59,655,445
($5,716,861)
$53,938,584

% Change
12.1
88.1
4.1

Fiscal Year Total Prior Fiscal Year Total
$325,207,342
$331,198,964
($28,585,520)
($15,047,455)
$296,621,822
$316,151,509

% Change
(1.8)
90.0
(6.2)

Gross Collections
Refunds
Net Collections

Gross Collections
Refunds
Net Collections

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.

October 2007
October 2006

$43,191,337
$33,320,063

Calendar Year Total
Calendar Year Total

% Change

29.6%

% Change

$600,984,806
$653,093,514
(8.0%)

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
October 2007
October 2006
CY 2007
CY 2006

Less
than
$50,000
184
183
2,908
3,192

$50,000
up to
$100,000

$100,001
up to
$500,000

22
27
422
493

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

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

$10,000,001
and more

Total

4
6
99
120

13
5
98
102

0
0
1
1

252
242
4,034
4,462

29
21
506
554

%
chg
4.1
(9.6)

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

Less than
$50,000

$50,000 up
to $100,000

$100,001 up
to $500,000

$1,890,739

$1,354,585

$6,270,015

$2,765,474

$26,413,004

$38,693,817

$2,161,069

$1,911,148

$5,124,935

$4,111,000

$14,155,900

$27,464,052

$36,547,764

$29,615,072

$114,952,553

$68,587,741

$240,630,696

$490,333,826

$36,277,504

$34,436,807

$124,012,930

$86,329,350

$247,548,914

$528,605,505

Page 5

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

$1,000,001
and more

Total

%
chg
40.9
(7.2)

October 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
24.9%

04
3.4%

05
8.2%

06
59.9%

07
3.6%

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 October 2007, 114,107 documents were received for a fiscal year-end of 2006, distributed as
follows:

#
%

120 X
(amended)
134
0.1

120 (regular)

120S (S corp)

30,922
27.1

71,042
62.3

99T (exempt
org.)
382
0.3

120 A (short form)
11,627
10.2

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 October 2006, the Department of Revenue received
111,789 documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen
a 2.1% 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 October 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

October 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

October 2007
$146,487,532
292,557,090
30,750,858
54,685,258
67,437,626
$591,918,364

October 2006
$148,542,725
297,130,942
28,527,152
55,245,761
68,679,447
$598,126,027

% change
(1.4)
(1.5)
7.8
(1.0)
(1.8)
(1.0)

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

Fiscal Year Total
(07/08)
$592,675,844
1,175,186,011
120,591,838
219,859,192
269,890,031
$2,378,202,916

Fiscal Year Total
(06/07)
$596,860,888
1,183,341,244
111,508,269
220,778,400
267,436,235
$2,379,925,035

% change
(0.7)
(0.7)
8.1
(0.4)
0.9
(0.1)

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

October 2007
$373,831,498
59,342,099
36,621,883
54,685,258
67,437,626
$591,918,364

October 2006
$376,890,480
60,174,658
37,135,681
55,245,761
68,679,447
$598,126,027

% change
(0.8)
(1.4)
(1.4)
(1.0)
(1.8)
(1.0)

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

Fiscal Year Total (07/08)
$1,500,191,747
240,092,985
148,168,961
219,859,192
269,890,031
$2,378,202,916

Fiscal Year Total (06/07)
$1,500,706,833
241,788,346
149,215,222
220,778,400
267,436,235
$2,379,925,035

% change
0.0
(0.7)
(0.7)
(0.4)
0.9
(0.1)

Page 7

October 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

October 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

311,512
792,835
50,227,140
14,954,100
67,140
584,224
1,578,507
38,877,169
3,780,397
15,624,508
89,133,402
210,353,658
3,364,281
945
9,433,643
(4)
30,750,858
2,602
(2,805)
37,935
571,225
1,380,984

10.8
19.1
17.7
5.0
(16.8)
6.6
(6.6)
4.1
13.5
N/A
4.3
(11.9)
(2.3)
(16.9)
(41.8)
6.9
N/A
7.8
(80.5)
N/A
(39.8)
6.1
N/A

(18,369)
963

Fiscal Year Total
$

% Chg

964,910
2,974,895
182,368,240
60,256,915
350,551
2,416,872
6,568,608
151,109,039
16,525,438
(0)
64,123,301
365,065,576
863,916,235
15,082,843
4,564
34,570,005
693
120,591,838
(77,155)
1,361,430
176,696
2,264,791
4,274,962

(29.5)
5.1
6.0
4.5
8.4
(1.6)
2.9
4.7
8.1
N/A
3.8
(5.3)
(1.7)
(12.5)
(61.2)
6.2
N/A
8.1
N/A
(29.5)
(9.4)
4.7
N/A

N/A

922,056

(78.1)

N/A

909,634

(76.7)

1,896,722,937

(0.3)

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

$

471,806,850

(1.0)

$

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

% Chg

Fiscal
Year Total

% Chg

$6,239,803
25,392,565
1,005,137,516
299,301,144
1,344,369
11,693,117
31,596,169
778,115,834
75,670,748
0

10.5
18.8
17.5
4.7
(17.0)
6.3
(6.9)
3.7
12.9
N/A

$19,334,433
95,286,931
3,649,908,650
1,206,376,141
7,019,182
48,383,796
131,523,997
3,025,621,053
330,947,550
0

(29.5)
5.1
6.0
4.5
8.4
(1.6)
2.8
4.7
8.0
N/A

312,739,113

3.9

1,283,882,221

3.8

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

October 2007 Tax Facts

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

Fiscal
Year Total

% Chg

% Chg

1,784,225,505
4,210,539,901
134,702,353

(12.1)
(2.6)
(17.0)

7,309,326,374
17,300,066,247
604,009,338

(5.3)
(1.7)
(12.5)

626
171,646,293

(35.8)
6.3

3,035
629,496,466

(48.2)
6.1

0
615,454,219

N/A
7.5

14,440
2,418,766,774

(96.7)
8.2

86,681

(80.5)

(2,572,394)

N/A

$9,463,885,956

(1.2)

$38,057,394,236

(0.3)

*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 October 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

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

453,549
1,514,684
1,058,732
465,475
298,590
381,327
157,079
38,074,157
1,652,293
924,452
8,589,181
1,853,050
373,975
2,060,931
1,484,625
59,342,099

% of
Total
0.8
2.6
1.8
0.8
0.5
0.6
0.3
64.2
2.8
1.6
14.5
3.1
0.6
3.5
2.5

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

1,695,853
6,338,492
4,230,392
1,860,599
1,183,883
1,773,199
624,332
153,054,216
7,075,805
3,756,237
34,493,502
7,825,918
1,543,206
8,705,561
5,931,789
240,092,985

%
Change
2.2
1.7
3.5
3.2
10.0
(10.5)
0.3
(1.1)
(0.3)
1.8
1.1
(6.6)
0.0
(1.0)
(0.7)
(0.7)

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 October
2007 is shown on Table 3, attached to this report.

Page 9

October 2007 Tax Facts

County Tax Collections
The county-imposed tax collections received by the Department of Revenue during October 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 October 2007. The table compares the receipts
to October 2006 and also compares fiscal year (FY) totals. Figures may not add to total due to rounding.

October 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

October 2006

2,254,060
950,979
2,046,528
29,920,238
1,350,300
475
36,522,580

$
$
$
$
$
$
$

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

$
$
$
$
$
$
$

2,839,253
1,285,515
2,501,935
35,793,758
857,130
725
43,278,316

Fiscal Year (06/07)

8,212,764
3,482,962
8,180,523
131,611,198
5,521,497
1,925
157,010,869

$
$
$
$
$
$
$

7,837,452
3,450,874
8,852,018
112,546,230
3,192,265
3,100
135,881,939

% Change
(20.6)
(26.0)
(18.2)
(16.4)
57.5
(34.5)
(15.6)

% Change
4.8
0.9
(7.6)
16.9
73.0
(37.9)
15.5

*Through October 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:
October 2007
Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

1,577,842
237,041
511,632
2,393,583
60,764
475
4,781,337

Page 10

FY 07/08
$
$
$
$
$
$
$

5,748,935
868,285
2,045,131
10,550,344
248,870
1,925
19,463,489

October 2007 Tax Facts

Other dedicated revenues from luxury taxes:
October 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

$

2,308,120

$

9,037,047

$

6,254,199

$

27,359,604

$

9,381,299

$

41,039,406

$

2,814

$

9,821

$

696,829

$

2,672,553

$

277,250

$

1,062,139

$

299,198

$

1,319,719

$

12,521,535

$

55,047,091

Estate Tax
Monthly
October-07
October-06
% change

$
$

October-07
October-06
% change

$
$

(19,314)
(66,668)
(71.0)

FYTD
$
$

234,762
78,551
198.9

Bingo Tax
Monthly
57,398
61,661
(6.9)

FYTD
$
$

Monthly

Unclaimed Property
October-07
October-06
% change

192,523
206,465
(6.8)
FYTD

$ 15,294,156

$

33,511,142

$ 24,190,675
(36.8)

$

32,301,717
3.7

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

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

October 2007 Tax Facts

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

2,558
54,806

0.9%
18.4%

-$26,954
$2,722

$2
$1

23.3%
4.0%

67.8%
84.8%

6.0%
10.4%

3.0%
0.9%

14.3%
4.6%

16.6%
15.4%

57,835
41,767

19.4%
14.0%

$7,387
$12,396

$22
$87

5.7%
10.7%

75.3%
60.7%

17.9%
27.3%

1.1%
1.4%

4.9%
7.6%

25.4%
37.1%

31,997
23,334

10.8%
7.8%

$17,371
$22,380

$152
$250

17.1%
21.6%

49.8%
45.1%

31.1%
30.8%

2.0%
2.6%

7.4%
6.5%

44.7%
48.2%

17,394
22,655

5.8%
7.6%

$27,393
$34,523

$362
$523

25.0%
30.7%

43.4%
41.0%

28.8%
24.7%

2.7%
3.6%

6.8%
7.0%

47.9%
46.2%

13,495
17,184

4.5%
5.8%

$44,626
$60,721

$741
$1,080

40.6%
56.5%

37.2%
28.8%

18.7%
11.8%

3.4%
3.0%

8.2%
12.1%

46.1%
46.2%

7,322
5,668

2.5%
1.9%

$65,759
$130,356

$1,699
$3,037

69.3%
71.6%

21.5%
20.2%

6.9%
6.1%

2.3%
2.1%

14.9%
17.7%

45.6%
43.5%

1,206
219

0.4%
0.1%

$283,483
$681,367

$9,034
$24,780

64.6%
58.3%

25.0%
27.4%

7.0%
8.1%

3.4%
6.3%

24.7%
28.3%

35.2%
33.2%

124

0.0% $1,825,713

$99,885

55.0%

32.1%

8.4%

4.6%

22.1%

33.6%

297,564

$23,833

$406

16.3%

48.7%

17.1%

1.6%

7.2%

35.0%

1.5

7.2

33.9

*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

October 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
October 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

October 2007 Tax Facts

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

$33,391
$15,547
$29,099

4,435
2,065
3,865

$35,687
$49,465
$129,460
$13,778
$328,938
$12,122
$29,250

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

$460,657
$8,357
$53,531
$23,678

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

$56,429
$6,716
$14,719
$116,171
$15,103
$3,335

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

$16,428
$70,471
$34,257

2,182
9,360
4,550

$19,545
$6,113

2,596
812

$24,695
$27,104

3,280
3,600

$522,175
$191,280
$27,737
$35,883
$1,738,012
$241,385
$184,398
$14,907
$1,336,714
$1,824,776
$347,934
$41,823
$34,091
$3,373,677
$104,373
$1,040,067

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

$11,111,428
$123,580
$1,767,428

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
$664,540
$1,248,264
$48,923
$45,753
$46,401

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

$287,680
$30,718
$194,698
$402,308

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

$40,844
$31,358
$74,423
$37,155
$30,869
$74,047

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

$201,210
$296,639
$105,330
$42,388
$3,988,593

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

$256,510
$244,464
$61,587
$83,759
$154,569
$16,933
$13,266
$119,966
$24,499

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

$164,356
$6,927

21,830
920

$80,785
$92,794
$27,706
$81,764
$30,342
$2,485
$306,954
$252,783
$82,329

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

$172,638
$73,407
$14,832
$668,379

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

$36,621,883

4,864,165

October 2007 Tax Facts

TABLE 4
County Tax Collections
October 2007
Road
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz
Maricopa
Mohave
Navajo
Pima
Pinal
Santa
Cruz
Yavapai
Yuma

$

303,056

Excise
$
$
$
$
$
$
$

Jail

121,837
649,429
1,203,790
294,177
171,802
128,075
75,562

$ 32,140,437
$
$
$
$

5,981,323
1,549,804

$

1,199,740

$
$

75,562
11,806,715

Rental Car

Stadium

RV
Surcharge

Hospital/
Health Svc

Capital
Projects

$

$
$

451,219

$

123,755

$

300,360

(126)

231

$

544,762
597,247

$

1,512,207

$

247,188

$

244,625

$
$

1,332,213
932,103

$
$

666,217
932,105

Page 15

Sports &
Tourism
Authority

$

October 2007 Tax Facts

9,736

$

202

$

185,599

$

2,647

1,475,802