ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

January 11, 2008

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

November 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES

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

November 2007

Fiscal Year
Total

$ 178,415,083
(12.4%)

$1,123,658,511
(6.1%)

($

$

2,643,214)
(151.2%)

293,978,608
(8.5%)

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 366,084,157
Change
(0.2%)

$1,866,275,904
0.0%

Total Big Three Tax Types
Net Collections
Percent Change

$3,283,913,023
(3.0%)

$

541,856,026
(5.6%)

Page 1

November 2007 Tax Facts

TAX FACTS
November 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

$
$
$
$
$

November 2007
17,879,843
267,182,947
(49,602,796)
(57,044,911)
178,415,083

$
$
$
$
$

Fiscal Year Total
(07/08)
280,551,093
1,334,573,349
(206,241,379)
(285,224,553)
1,123,658,511

$
$
$
$
$

November 2006
31,853,112
260,318,964
(42,645,122)
(45,935,888)
203,591,066

% Change
(43.9)
2.6
16.3
24.2
(12.4)

$
$
$
$
$

Fiscal Year Total
(06/07)
296,286,865
1,254,216,159
(123,896,635)
(229,679,442)
1,196,926,947

% Change
(5.3)
6.4
66.5
24.2
(6.1)

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In November 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 three
refunds to individual income taxpayers during November 2007. These refunds totaled $4,469* for an
average refund of $1,490. Attorney payments are not included in the refund amount and total $1,117 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:
140

140NR

140PY

140NPR

141 &
141AZ

140A

140PTC

140EZ

140ET

OTHER

TOTAL

49,684

1,769,289

127,528

129,475

0

47,180

397,842

11,246

189,402

3,515

3

2,725,164

1.8%

64.9%

4.7%

4.8%

0.0%

1.7%

14.6%

0.4%

7.0%

0.1%

0.0%

100%

140X
#
%

Page 2

November 2007 Tax Facts

The 2,725,164 returns representing current and prior tax years, filed through November 2007 compares to
2,592,118 returns filed during the same period of time in 2006 for an annual increase of 5.1%. For the tax
year 2006 filed in 2007, 2,587,526 returns have been filed, a 4.9% increase over filings through November
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 1,765,163 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 6.7% increase in FAGI and a 2.4% increase in
tax liability. More specifically, 38.9% of these filers experienced a decrease in tax liability; on average a
decrease of 22.9% in FAGI with a corresponding average decrease in tax liability of 44.4%. Filers with an
increase in tax liability totaled 878,614 or 49.8%, with an average FAGI increase of 40.8% and an average
tax liability increase of 71.2%.

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

2007 CYTD
2006 CYTD
% Change

Average
$
667.67
$
594.92
12.2%

Number
1,749,885
1,600,458
9.3%

"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 298,812 "new" returns have been filed thus far in 2007,
representing approximately 361,171 persons, not including dependents. The average Federal Adjusted
Gross Income is $23,969 with an average tax liability of $411. 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, 7.1% 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 November 2007 were $706.2 million, for
an average of $3005. An additional $137.2 million in estimated payments came from 2005 tax returns that
applied their refunds as a 2006 estimated payment, for an average of $3,081. Estimated payments received
through November 2007 for tax year 2007 are as follows:

November-07
November-06
November-07
November-06
November-07
November-06
November-07
November-06

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

Monthly
842,125
7,096,776
(88.1)
$
1,996
$
3,110
(35.8)
$
40,987,576
$
57,584,851
(28.8)

Cumulative
$ 373,014,502
$ 384,079,991
(2.9)
$
2,114
$
2,249
(6.0)
$ 149,181,124
$ 127,623,281
16.9

$
$

$
$

$
$

41,828,700
64,681,628
(35.3)
Page 3

522,195,625
511,703,272
2.1
November 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%
5.0%
7.9%

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

Amount

Average

13,343 $ 4,799,432 $
13,971 $ 4,975,909 $
(4.5)
(3.5)

360
356
1.1

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

November 2007 Calendar Year Total
$ 63,065
$ 6,087,585
$
3,836
$
104,880
8,016
843,949

Contributions on the Individual Income Tax Return
Through November 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
11,293
11,699
5,516
3,279
666
8,901
144
1207
608
104

$
$
$
$
$
$
$
$
$
$

Amount
238,124
250,132
108,396
52,053
46,246
193,039
6,959
31,491
21,256
3,503

$
$
$
$
$
$
$
$
$
$

Average
21.09
21.38
19.65
15.87
69.44
21.69
48.33
26.09
34.96
33.68

*Revised numbers July through September 2007

Page 4

November 2007 Tax Facts

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

November 2007
$20,550,859
($23,194,073)
($2,643,214)

November 2006
$18,008,043
($12,842,981)
$5,165,062

% Change
14.1
80.6
(151.2)

Gross Collections
Refunds
Net Collections

Fiscal Year Total Prior Fiscal Year Total
$345,758,201
$349,207,007
($51,779,593)
($27,890,436)
$293,978,608
$321,316,571

% Change
(1.0)
85.7
(8.5)

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their Arizona tax
liability exceeds $1,000 and (2) they are required to file federal estimated tax payments.

November 2007
November 2006

$15,902,813
$9,065,436

Calendar Year Total
Calendar Year Total

% Change

75.4%

% Change

$616,887,619
$662,158,950
(6.8%)

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
November 2007
November 2006
CY 2007
CY 2006

Less
than
$50,000
89
83
2,997
3,275

$50,000
up to
$100,000

$100,001
up to
$500,000

11
13
433
506

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

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

$10,000,001
and more

Total

2
1
101
121

2
1
100
103

0
0
1
1

122
113
4,156
4,575

18
15
524
569

%
chg
8.0
(9.2)

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

Less than
$50,000

$50,000 up
to $100,000

$100,001 up
to $500,000

$1,040,369

$726,000

$4,198,789

$1,280,393

$2,297,590

$9,543,141

$820,750

$930,195

$2,955,700

$970,158

$1,878,835

$7,555,638

$37,588,133

$30,341,072

$119,151,342

$69,868,134

$242,928,286

$499,876,967

$37,098,254

$35,367,002

$126,968,630

$87,299,508

$249,427,749

$536,161,143

Page 5

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

$1,000,001
and more

Total

%
chg
26.3
(6.8)

November 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
14.6%

04
5.8%

05
7.3%

06
69.9%

07
2.4%

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 November 2007, 121,830 documents were received for a fiscal year-end of 2006, distributed as
follows:

#
%

120 X
(amended)
191
0.1

120 (regular)

120S (S corp)

34,451
28.3

74,763
61.4

99T (exempt
org.)
478
0.4

120 A (short form)
11,947
9.8

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 November 2006, the Department of Revenue received
117,832 documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen
a 3.4% 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 November 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

November 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

November 2007
$145,966,645
285,697,918
30,042,343
53,358,750
66,933,328
$581,998,984

November 2006
$146,996,586
287,188,952
27,484,263
54,006,263
67,781,287
$583,457,352

% change
(0.7)
(0.5)
9.3
(1.2)
(1.3)
(0.2)

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

Fiscal Year Total
(07/08)
$738,642,490
1,460,883,929
150,634,181
273,217,942
336,823,359
$2,960,201,900

Fiscal Year Total
(06/07)
$743,857,474
1,470,530,196
138,992,531
274,784,664
335,217,522
$2,963,382,387

% change
(0.7)
(0.7)
8.4
(0.6)
0.5
(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

November 2007
$366,084,157
59,131,088
36,491,661
53,358,750
66,933,328
$581,998,984

November 2006
$365,372,337
59,548,317
36,749,147
54,006,263
67,781,287
$583,457,352

% change
0.2
(0.7)
(0.7)
(1.2)
(1.3)
(0.2)

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

Fiscal Year Total (07/08)
$1,866,275,904
299,224,073
184,660,622
273,217,942
336,823,359
$2,960,201,900

Fiscal Year Total (06/07)
$1,866,079,170
301,336,663
185,964,369
274,784,664
335,217,522
$2,963,382,387

% change
0.0
(0.7)
(0.7)
(0.6)
0.5
(0.1)

Page 7

November 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

November 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

----

911 Telecommunications
911 Wireline
911 Wireless
Total

% Chg

158,134
100,360
39,900,768
14,974,881
79,409
484,824
1,807,218
39,808,762
3,082,517
N/A
16,461,532
88,503,910
210,691,556
3,433,329
(17)
11,791,431
(7)
30,042,343
323
224,664

(47.8)
(85.9)
11.1
2.1
23.9
11.4
(9.4)
(8.9)
(6.9)
N/A
1.7
(4.8)
1.0
(13.4)
N/A
7.8
N/A
9.3
N/A
(41.9)

23,866
568,835

Fiscal Year Total
$

% Chg

1,123,043
3,075,255
222,269,008
75,231,796
429,961
2,901,696
8,375,826
190,917,801
19,607,955
N/A
80,584,833
453,569,486
1,074,607,790
18,516,172
4,547
46,361,436
686
150,634,181
(76,832)
1,586,094

(32.8)
(13.2)
6.9
4.0
11.0
0.4
(0.1)
1.6
5.4
N/A
3.4
(5.2)
(1.2)
(12.7)
(65.2)
6.6
(52.1)
8.4
N/A
(31.6)

(50.0)
1.9

200,563
2,833,625

(17.4)
4.2

1,396,063

N/A

5,671,025

N/A

634

N/A

922,690

N/A

(93)

N/A

909,541

N/A

463,535,241

(0.1)

2,360,258,178

(0.2)

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

$3,171,525
3,245,307
798,966,917
299,919,469
1,591,541
9,713,353
36,198,334
797,345,709
61,810,137
(4)

% Chg
(52.7)
(85.7)
11.2
2.2
24.1
11.5
(9.3)
(8.8)
(6.8)
N/A

Rental of Personal Property

329,686,687

1.7

Fiscal
Year Total
$22,505,958
98,532,238
4,448,875,568
1,506,295,610
8,610,723
58,097,148
167,722,331
3,822,966,762
392,757,687
(4)

% Chg
(34.0)
(13.2)
6.9
4.0
11.0
0.4
(0.1)
1.5
5.4
N/A

1,613,568,908

3.3

1These Taxable Sales figures are calculated on a per return basis, by taking collections and dividing them by the appropriate tax rate.
These figures may not match other Taxable Sales figures calculated on the aggregate.

Page 8

November 2007 Tax Facts

Transaction Privilege and Severance Tax Taxable Sales By Class (continued)

1,772,936,889
4,220,605,393
137,627,913
0
214,683,793
0
605,565,007
10,000

% Chg
(4.7)
1.1
(13.3)
N/A
7.9
N/A
10.1
N/A

Fiscal
Year Total
9,082,263,262
21,520,671,640
741,637,251
3,035
844,180,259
14,440
3,024,331,781
(2,562,394)

% Chg
(5.2)
(1.2)
(12.6)
(53.2)
6.6
(51.7)
8.6
N/A

$9,293,077,970

(0.1)

$47,350,472,206

(0.2)

November 2007
Contracting
Retail
Mining Severance
Timber Severance*
Hotel/Motel
Membership Camping*
Use Tax
Rental Occupancy Tax*
Total

*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 November 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

$

$

401,378
1,422,005
1,006,651
446,468
285,133
405,139
146,639
38,125,081
1,666,053
895,034
8,386,661
1,959,670
372,564
2,049,064
1,563,549
59,131,088

% of
Total
0.7
2.4
1.7
0.8
0.5
0.7
0.2
64.5
2.8
1.5
14.2
3.3
0.6
3.5
2.6

FYTD
County Share
$

$

2,097,231
7,760,497
5,237,042
2,307,067
1,469,016
2,178,338
770,971
191,179,297
8,741,858
4,651,271
42,880,163
9,785,588
1,915,770
10,754,625
7,495,339
299,224,073

%
Change
1.6
0.5
3.0
3.0
9.3
(11.2)
(1.6)
(0.9)
(1.6)
1.9
0.6
(5.2)
(0.9)
(2.1)
(0.1)
(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
November 2007 is shown on Table 3, attached to this report.

Page 9

November 2007 Tax Facts

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

Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$

$

November 2007
2,708,507
1,215,998
2,095,251
32,224,096
1,413,034
450
39,657,336
Fiscal Year (07/08)

Spirituous
Vinous
Malt
Cigarette*
Other Tobacco
Tobacco Licenses
Total

$

10,921,271
4,698,960
10,275,775
163,835,294
6,934,531
2,375
196,668,205

$

November 2006
$
2,754,254
985,769
1,741,229
36,683,581
746,472
375
$
42,911,680

% Change
(1.7)
23.4
20.3
(12.2)
89.3
20.0
(7.6)

Fiscal Year (06/07)
10,591,706
4,436,643
10,593,247
149,229,811
3,938,737
3,475
$
178,793,619

% Change
3.1
5.9
(3.0)
9.8
76.1
(31.7)
10.0

$

*Through November 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:

Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$

$

November 2007
1,895,955
303,307
523,813
2,712,039
63,586
450
5,499,150

Page 10

$

$

FY 07/08
7,644,889
1,171,592
2,568,943
13,262,383
312,456
2,375
24,962,639

November 2007 Tax Facts

Other dedicated revenues from luxury taxes:

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

$
$
$
$
$
$
$

November 2007
2,598,533
6,392,149
9,588,224
2,769
785,122
312,849
339,005

$
$
$
$
$
$
$

FY07/08
11,635,579
33,751,753
50,627,630
12,590
3,457,675
1,374,988
1,658,724

$

14,139,535

$

69,186,626

Estate Tax
November-07
November-06
change

$
$

Monthly
26,016
(1,075,680)
N/A

$
$

FYTD
260,778
(997,129)
N/A

November-07
November-06
change

$
$

Monthly
40,887
49,098
(16.7)

$
$

FYTD
233,411
255,563
(8.7)

Monthly
$ 29,882,508
$ 24,951,208
19.8

$
$

FYTD
63,393,650
56,852,926
11.5

Bingo Tax

Unclaimed Property
November-07
November-06
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

November 2007 Tax Facts

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

Number

of

Average

Average

Gross Income Bracket

of
Returns
2,598

Total

FAGI

Tax Due

0.9

($27,554)

$2

Married
Joint
23.1

$0-$5,000
$5,000-$10,000

55,021
58,001

18.4
19.4

$2,721
$7,387

$1
$22

4.0
5.7

84.8
75.2

10.4
18.0

0.9
1.1

4.6
4.9

15.4
25.4

$10,000-$15,000
$15,000-$20,000

41,908
32,155

14.0
10.8

$12,396
$17,371

$87
$152

10.7
17.1

60.6
49.7

27.3
31.2

1.4
2.0

7.6
7.4

37.2
44.8

$20,000-$25,000
$25,000-$30,000

23,424
17,459

7.8
5.8

$22,380
$27,393

$250
$362

21.6
25.1

45.0
43.4

30.8
28.8

2.6
2.7

6.5
6.8

48.3
47.9

$30,000-$40,000
$40,000-$50,000

22,705
13,548

7.6
4.5

$34,526
$44,624

$523
$740

30.7
40.5

41.0
37.3

24.7
18.7

3.6
3.5

7.0
8.2

46.2
46.1

$50,000-$75,000
$75,000-$100,000

17,285
7,356

5.8
2.5

$60,729
$85,762

$1,079
$1,700

56.5
69.2

28.7
21.6

11.8
6.9

3.0
2.3

12.1
14.9

46.2
45.5

$100,000-$200,000
$200,000-$500,000

5,746
1,248

1.9
0.4

$130,345
$283,974

$3,039
$8,993

71.4
64.3

20.3
25.0

6.2
7.1

2.1
3.6

17.6
24.8

43.4
35.6

0.1 $684,463 $24,957
0.0 $1,887,431 $100,917

58.0
56.5

26.8
30.4

9.1
8.0

6.1
5.1

28.1
22.5

34.2
34.8

16.3

48.6

17.1

1.6

7.1

35.0

1.5

7.2

33.9

Negative FAGI

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

227
131
298,812

$23,969

$411

Single

Unmarried Married Over 65
With
Head
Separate
Dependents
67.7
6.1
3.1
14.2
16.8

*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

November 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
November 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

November 2007 Tax Facts

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

$33,272
15,492
28,996

4,435
2,065
3,865

35,560
49,289
128,999
13,729
327,769
12,078
29,146

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

459,019
8,327
53,340
23,594

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

56,229
6,692
14,667
115,758
15,049
3,323

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

16,370
70,220
34,135

2,182
9,360
4,550

19,476
6,092

2,596
812

24,607
27,008

3,280
3,600

520,319
190,599
27,638
35,755
1,731,832
240,526
183,742
14,854
1,331,960
1,818,287
346,697
41,674
33,970
3,361,680
104,002
1,036,369
11,071,918
123,140
1,761,143

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
662,177
1,243,825
48,749
45,591
46,236

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

286,657
30,609
194,005
400,877

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

40,699
31,246
74,159
37,023
30,759
73,784

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

200,495
295,584
104,955
42,237
3,974,410

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

255,598
243,595
61,368
83,461
154,019
16,872
13,219
119,539
24,412

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

163,772
6,902

21,830
920

80,498
92,464
27,608
81,473
30,234
2,476
305,862
251,884
82,036

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

172,024
73,146
14,779
666,003

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

$36,491,661

4,864,165

November 2007 Tax Facts

TABLE 4
County Tax Collections
November 2007

Road
Apache
Cochise
Coconino
Gila
Graham
Greenlee
La Paz

$

311,309

$
$
$
$
$
$
$

Excise
104,527
622,603
1,077,494
303,834
180,003
128,571
69,351

$ 31,330,206

Jail

$

1,065,092

$
$

69,351
11,556,595

Rental Car

Stadium

RV
Surcharge

Hospital/
Health Svc

$

$
$ 512,298

$

269,256

8

50

$

Maricopa
Mohave
Navajo
Pima
Pinal
Santa Cruz
Yavapai
Yuma

$
$

6,041,595
1,437,466

$
$

519,435
589,455

$
$
$
$

1,401,512
247,448
1,319,688
1,065,959

$ 138,840
$
$
$

Page 15

Sports &
Tourism
Authority

Capital
Projects

$

20,209

246,291
659,735
1,065,961

November 2007 Tax Facts

$

268,822

$

212,556

$

253

1,889,830