ARIZONA DEPARTMENT OF REVENUE
MEMORANDUM
DATE:

May 16, 2007

FROM:

THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS

March 2007 TAX FACTS
SUMMARY OF GENERAL FUND REVENUES
March 2007

Fiscal Year
Total

Individual Income Tax
Net Collections
Percent Change

$ 60,901,149
53.0%

$ 2,108,292,800
5.0%

Corporate Income Tax
Net Collections
Percent Change

$ 78,660,729
5.1%

$ 627,961,885
21.1%

Transaction Privilege, Severance & Use Taxes
Net Collections
$ 353,088,173
Change
2.1%

$ 3,381,044,081
7.6%

Total Big Three Tax Types
Net Collections
Percent Change

$6,117,298,766
7.9%

$ 492,650,051
7.0%

Page 1

March 2007 Tax Facts

TAX FACTS
March 2007
INDIVIDUAL INCOME TAX
Individual Income Tax Receipts

Gross Collections
Withholding
Refunds
Urban Revenue Sharing
Net Collections

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

$
$
$
$
$

March 2007
45,377,904
296,416,529
(234,957,395)
(45,935,888)
60,901,150

$
$
$
$
$

Fiscal Year Total
(06/07)
689,995,243
2,498,178,571
(666,458,019)
(413,422,995)
2,108,292,800

%
March 2006
Change
43,912,674
3.3
271,172,800
9.3
(239,850,309)
(2.0)
(35,435,744)
29.6
39,799,421
53.0

$
$
$
$
$

$
$
$
$
$

Fiscal Year Total
(05/06)
575,643,675
2,281,396,612
(530,780,022)
(318,921,695)
2,007,338,570

%
Change
19.9
9.5
25.6
29.6
5.0

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

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

Included in the refund amounts above are refunds relating to the alternative fuel vehicle (AFV) income tax
credit. In March 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 1,788
refunds to individual income taxpayers during March 2007. These refunds totaled $1,147,508* for an
average refund of $642. Attorney payments are not included in the refund amount and total $286,877, 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

#

50,299

1,666,899

120,181

130,505

0

46,956

396,130

12,156

177,185

3,480

14

%

1.9%

64.0%

4.6%

5.0%

0.0%

1.8%

15.2%

0.5%

6.8%

0.1%

0.0%

TOTAL
2,603,805

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

2,531

689,308

24,235

47,987

0

1,030

221,327

3,550

73,767

895

0

1,064,630

0.2%

64.7%

2.3%

4.5%

0.0%

0.1%

20.8%

0.3%

6.9%

0.1%

0.0%

100%

140X
#
%

Page 2

March 2007 Tax Facts

The 1,064,630 returns representing current and prior tax years, filed through March 2007 compares to
1,078,775 returns filed during the same period of time in 2006 for an annual decrease of 1.3%. For the tax
year 2006 filed in 2007, 1,036,915 returns have been filed, a 0.9% decrease over filings through March 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 740,160 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 4.3% increase in FAGI and a 3.4% decrease in
tax liability. More specifically, 40.3% of these filers experienced a decrease in tax liability; on average a
decrease of 13.9% in FAGI with a corresponding average decrease in tax liability of 33.5%. Filers with an
increase in tax liability totaled 341,420 or 46.1%, with an average FAGI increase of 25.1% and an average
tax liability increase of 37.0%.

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

2007 CYTD
2006 CYTD
% Change

Average
$ 587.35
$ 530.40
10.7

Number
868,068
854,589
1.6

"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 129,582 "new" returns have been filed thus far in 2007,
representing approximately 153,115 persons, not including dependents. The average Federal Adjusted
Gross Income is $18,787 with an average tax liability of $223. The right half of this table presents
characteristics of the filers represented on the returns. Of all "new" returns, 15.0% had a married filing joint
filing status, 5.2% claimed a 65 and Over Exemption and 46.6% 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 2005 was $584.7 million, for an average of $2,709. An
additional $95.9 million in estimated payments came from 2004 tax returns that applied their refunds as a
2005 estimated payment, for an average of $2,238. Estimated payments received through March 2007 for
tax year 2006 are as follows:

March-07
March-06

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

$
$
$
$
$
$

Monthly Total $
Monthly Total $
% change

Monthly
4,712,444
2,457,671
91.7
5,988
3,268
83.2
245,388
278,993
(12.0)
4,957,831
2,736,665
81.2
Page 3

$
$
$
$
$
$
$
$

Cumulative
698,996,639
572,305,260
22.1
2,990
2,678
11.7
133,494,939
93,746,115
42.4
832,491,578
666,051,375
25.0
March 2007 Tax Facts

Withholding
Withholding payments are received from employers and applied towards a specific quarter for the
designated year. Information is gathered for 15 months for any given quarter. For example, from July 2005
through September 2006, $711.1 million was received for the third quarter of 2005. The latest complete
quarter (15 months of information has been compiled) is the first quarter of 2006, which shows an increase
of 38.7% in withholding payments over the first quarter of 2005. Growth in quarters for which information is
still being gathered is as follows:
2nd Quarter 2006
3rd Quarter 2006

24.0%
4.8%

4th Quarter 2006
1st Quarter 2007

10.6%
(8.0%)

As of March 1, 2005, the current choices for withholding are 0%, 10%, 19%, 23%, 25%, 31% or 37% as the
percent of federal taxes to be withheld for state taxes. The 0% option is only available to those individuals
who had no liability in the prior tax year and expect no tax liability for the current year.

Property Tax Credits
Arizona allows a refundable property tax credit for those who are age 65 or older or who received Title 16,
SSI payments and pay property tax on a home. To qualify for this credit, household income must be below
$3,751 for individuals that live alone, or $5,501 for those that live with others. The maximum credit is $502.

Calendar Year 2007
Calendar Year 2006
% Change

Number
Amount
Average
3,557 $ 1,381,411 $
388
6,491 $ 2,422,650 $
373
(45.2)
(43.0)
4.0

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

March 2007
$ 990,025
$
6,725
135,858

Calendar Year Total
$2,191,120
$ 13,471
314,165

Contributions on the Individual Income Tax Return
Through March 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
4,056
4,704
2,032
1,141
200
3,253
1,816
408
262
50

Page 4

$
$
$
$
$
$
$
$
$
$

Amount
78,542
95,563
38,170
17,279
20,127
68,258
46,575
8,311
6,492
1,082

Average
$ 19.36
$ 20.32
$ 18.78
$ 15.14
$ 100.64
$ 20.98
$ 25.65
$ 20.37
$ 24.78
$ 21.64

March 2007 Tax Facts

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

Gross Collections
Refunds
Net Collections

Mar 2007
$81,308,195
($2,647,466)
$78,660,729

Mar 2006
$81,512,645
($6,684,270)
$74,828,375

% Change
(0.3)
(60.4)
5.1

Fiscal Year Total Prior Fiscal Year Total
$693,640,360
$599,275,329
($65,678,475)
($80,528,859)
$627,961,885
$518,746,470

% Change
15.8
(18.4)
21.1

Corporate Estimated Payments
Corporations are required to file estimated tax payments throughout the year only if (1) their Arizona tax
liability exceeds $1,000 and (2) they are required to file federal estimated tax payments.
PLEASE NOTE THAT THE DEPARTMENT OF REVENUE CHANGED PROCESSING SYSTEMS FOR
CORPORATE TAX IN AUGUST 2006. AS WITH THE CHANGEOVER OF ANY SYSTEM, THERE WILL BE
VARIATIONS IN DATA. THE PERCENTAGE CHANGES SHOWN IN THE FIRST YEAR OF THE NEW
SYSTEM SHOULD BE INTERPRETED CAUTIOUSLY.
Mar 2007
Mar 2006

$36,464,478
$70,697,403

Calendar Year Total
Calendar Year Total

$86,744,138
$112,279,842

% Change

(48.4%)

% Change

(22.7%)

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
Mar 2007
Mar 2006
CY 2007
CY 2006

Less
than
$50,000
335
291
605
487

$50,000 up
to
$100,000
55
40
80
75

$100,000
up to
$500,000

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

44
51
90
90

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

10
9
14
14

$10,000,000
and more

Total

0
0
0
0

448
397
802
678

4
6
13
12

%
chg
12.9
18.3

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

Less than
$50,000

$50,000 up
to $100,000

$100,000 up
to $500,000

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

$1,000,000
and more

Total

$3,983,131

$3,884,300

$10,301,788

$5,822,000

$5,449,754

$29,440,973

$3,832,199

$2,702,844

$12,348,255

$6,144,500

$13,602,494

$38,630,292

$7,202,845

$5,520,413

$20,922,678

$8,912,000

$27,491,772

$70,049,708

$6,424,983

$5,105,331

$20,441,277

$10,161,500

$32,382,399

$74,515,490

Page 5

% chg
(23.8)

March 2007 Tax Facts

(6.0)

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

01 & Prior
20.8%

02
3.4%

03
4.2%

04
56.4%

05
13.4%

06
1.8%

Corporate Fiscal Year-End:
FY 06/07

02 & Prior
2.9%

03
1.4%

04
0.6%

05
77.5%

06
17.6%

07
0.0%

NO DATA IS AVAILABLE ON REFUNDS APPLIED AS ESTIMATED PAYMENTS.
T

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

#
%

120 X
(amended)
190
0.1

120 (regular)

120S (S corp)

39,637
31.7

72,116
57.6

99T (exempt
org.)
454
0.4

120 A (short form)
12,815
10.2

Through March 2007, 8,828 documents were received for a fiscal year-end of 2006, distributed as follows:

#
%

120 X
(amended)
11
0.2

120 (regular)

120S (S corp)

3,250
36.8

3,724
42.2

99T (exempt
org.)
12
0.1

120 A (short form)
1,831
20.7

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 March 2006, the Department of Revenue received
41,432 documents with a fiscal year-end of 2005. Compared to 2006 documents, the Department has seen
a 78.7% decrease in the number of corporate returns processed at this point of time in the calendar year.

Urban Revenue Sharing Returned to Cities/Towns
Incorporated cities and towns receive a share of net individual and corporate income tax collections, called
Urban Revenue Sharing. The amount of money to be distributed during Fiscal Year 2006/07 is 15.0% of net
proceeds from Fiscal Year 2004/05 income tax. Amounts returned for March 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

March 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

March 2007
$146,386,487
279,970,673
22,628,801
51,867,196
67,584,103
$568,437,259

March 2006
$141,729,217
270,260,781
26,624,546
51,332,493
60,319,096
$550,266,134

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

Fiscal Year Total
(06/07)
$1,368,681,429
2,669,252,978
239,732,878
498,370,163
621,061,876
$5,397,099,324

Fiscal Year Total
(05/06)
$1,275,577,163
2,463,173,668
239,571,479
465,832,660
534,753,885
$4,978,908,855

% change
3.3
3.6
(15.0)
1.0
12.0
3.3
% change
7.3
8.4
0.1
7.0
16.1
8.4

Distribution of Transaction Privilege, Severance and Use Tax Receipts
Of the distribution base portion of transaction privilege and severance taxes, described above, 25% is
returned to incorporated cities/towns, 40.51% is returned to counties and 34.49% goes to the state general
fund with the exception of mining severance tax. All of the non-shared revenue and use tax is deposited into
the general fund. Therefore, the "Retained by State" figure presented below includes all non-shared portion
of transaction privilege tax, use tax and 34.49% of the distribution base collections. The education tax is
distributed in accordance with Proposition 301. “Other" revenues are returned to the administering authority.

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

March 2007
$353,088,173
59,301,166
36,596,622
51,867,196
67,584,103
$568,437,259

March 2006
$345,767,734
57,414,506
35,432,304
51,332,493
60,319,096
$550,266,134

% change
2.1
3.3
3.3
1.0
12.0
3.3

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

Fiscal Year Total (06/07)
$3,381,044,081
554,452,847
342,170,357
498,370,163
621,061,876
$5,397,099,324

Fiscal Year Total (05/06)
$3,142,691,710
516,736,309
318,894,291
465,832,660
534,753,885
$4,978,908,855

% change
7.6
7.3
7.3
7.0
16.1
8.4

Page 7

March 2007 Tax Facts

Transaction Privilege and Severance Tax Collections By Class
March 2007
$237,295
594,262
33,932,251
14,541,536
87,156
491,266
1,612,475
40,239,172
5,874,163
14
15,766,708

% Chg
7.6
22.6
30.7
(3.4)
N/A
9.2
(8.0)
1.0
38.6
(37.6)
10.4

Fiscal Year
Total
$2,576,755
5,891,188
339,660,681
131,684,281
728,217
4,903,948
15,102,552
350,038,033
36,838,713
54
143,496,087

% Chg
22.4
(27.4)
13.8
11.5
(28.3)
(3.1)
1.9
8.4
10.3
N/A
9.4

81,412,027
215,267,299
2,137,023
(1,794)
14,000,420
11
22,628,801
(4,486)
410,843
81,884
586,792
950,596

(0.7)
2.0
4.8
(19.0)
1.6
N/A
(15.0)
N/A
(12.3)
(77.6)
79.9
(18.6)

843,544,718
2,034,733,322
32,666,596
13,821
90,602,394
574
240,401,541
44,393
4,063,908
741,006
5,019,233
8,979,702

14.3
4.0
66.9
5.5
7.3
N/A
0.3
(58.5)
(9.8)
29.4
89.9
(13.3)

1,378,390

(5.1)

8,508,072

(13.8)

$452,224,105
Total
*As of 11/1/06, these categories are no longer subject to county and state tax.

2.4

$4,300,239,788

7.5

Tax Rate

Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing
Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal
Property
Contracting
Retail
Mining Severance
Timber Severance*
Hotel/Motel
Membership Camping*
Use Tax
Rental Occupancy Tax*
Jet Fuel
Jet Fuel Use Tax
Telecomm Devices
911 Wireline
911 Wireless

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

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

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
Transporting
Non-Metal Mining Oil/Gas
Utilities
Communications
Private Car/Pipelines
Publishing
Job Printing

March 2007
$4,749,731
19,027,308
678,957,620
291,007,571
1,744,161
9,831,645
32,271,000

% Chg
7.7
22.7
30.8
(3.3)
N/A
9.3
(7.9)

Fiscal Year
Total
$52,276,667
188,698,313
6,798,159,362
2,636,357,168
14,579,023
98,176,760
302,380,507

% Chg
23.8
(27.5)
13.6
11.4
(28.4)
(3.3)
1.8

Restaurants & Bars
Amusements
Commercial Lease
Rental of Personal Property
Contracting
Retail

805,284,331
117,547,801
475
315,541,659
1,629,328,556
4,308,165,003

1.1
38.7
(44.4)
10.5
(1.1)
2.0

7,008,611,022
737,813,486
3,023
2,873,186,650
16,888,221,958
40,738,600,664

8.3
10.2
N/A
9.2
13.6
3.9

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

March 2007 Tax Facts

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

March 2007
85,568,016
(1,216)
254,704,891
315
453,690,515
(149,512)

%Chg
5.0
(36.1)
1.7
N/A
(15.4)
N/A

Fiscal Year
Total
1,307,781,203
6,896
1,649,807,596
12,591
4,825,302,574
1,492,942

% Chg
66.6
13.3
7.2
N/A
0.2
(58.3)

Total
$9,007,269,870
2.5 $86,121,468,405
*As of 11/1/06, these categories are no longer subject to county and state tax.

7.5

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

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

389,940
1,324,646
1,013,141
405,347
275,677
323,832
185,322
38,173,941
1,759,382
839,382
8,542,415
2,009,240
384,744
2,034,965
1,646,801
59,308,777*

0.7
2.2
1.7
0.7
0.5
0.5
0.3
64.4
3.0
1.4
14.4
3.4
0.6
3.4
2.8

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

Change

3,721,962
13,378,715
9,383,145
4,007,208
2,515,903
3,786,936
1,507,942
355,871,259
16,325,933
8,172,552
79,175,127
18,769,172
3,652,634
19,868,931
14,323,040
554,460,458*

(4.0)
6.8
4.1
1.4
5.6
48.6
(1.1)
7.1
9.6
2.3
5.1
22.6
8.2
7.8
6.8
7.3

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

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

County Tax Collections
The following county-imposed tax collections were received by the Department of Revenue during March
2007 and returned to the counties. The rental car surcharge in Maricopa County is $2.50 per car and in
Pima County is $3.50 per car. The RV Surcharge in Pima County is $0.50/day on each lease or rental of a
parking space for recreational vehicles.

Page 9

March 2007 Tax Facts

Road Tax

Excise Tax

Apache

$

74,614

Cochise

$

614,881

$

843,090

$

221,337

Graham

$

167,298

Greenlee

$

106,691

La Paz

$

124,280

Coconino
Gila

Maricopa

$

229,755

$ 31,035,120
$

594,041

Navajo

$

494,648

$

6,015,301

Pinal

$

1,544,200

$

817,575

$

124,280

$ 11,520,577

Mohave
Pima

Jail Tax

Stadium

RV

Surcharge

Tax

Surcharge

$

1,516,619

$

268,199

$

262,696

Yavapai

$

1,257,807

$

628,551

Yuma

$

1,140,337

$

1,140,340

Tax/Health
Svcs Dist

$

$
$ 540,342

$

Capitol

Tourism

Projects

Authority

209,847

211

378

$ 2,585,996

$ 155,367

S Cruz

Hospital

Rental Car

$

27,138

$ 226,242

$

-

$

49,720

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

March 2007
Spirituous
Vinous
Malt
Cigarette
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

2,841,983
344,745
1,934,047
23,399,299
1,464,582
600
29,985,256

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

$
$
$
$
$
$
$

20,474,364
7,709,700
18,163,317
239,692,255
8,575,640
5,225
294,620,501

March 2006
$
$
$
$
$
$
$

1,097,593
678,441
2,352,715
24,463,478
759,930
125
29,352,282

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

18,363,741
8,273,731
17,403,320
213,175,733
6,819,028
3,725
264,039,278

Change
158.9
(49.2)
(17.8)
(4.4)
92.7
380.0
2.2

Change
11.5
(6.8)
4.4
12.4
25.8
40.3
11.6%

*Through March 2007, $495,835 of cigarette and tobacco tax collections has been allocated for
administrative expenses and is not included in the cigarette collections above.

Page 10

March 2007 Tax Facts

General Fund revenues from luxury taxes:

Spirituous
Vinous
Malt
Cigarettes
Other Tobacco
Tobacco Licenses
Total

$
$
$
$
$
$
$

March 2007
1,989,388
85,555
483,512
1,973,456
65,906
600
4,598,417

$
$
$
$
$
$
$

FY06/07
14,332,055
1,921,081
4,540,828
28,194,241
654,258
5,225
49,647,688

Other dedicated revenues from luxury taxes:
March 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

$

2,019,118

FY06/07
$

21,197,230

$

4,716,618

$

73,774,852

$

7,054,587

$

110,629,060

$
$

2,526
608,667

$
$

25,373
6,085,782

$

244,598

$

2,423,566

$

247,648

$

711,638

$

10,493,077

$

30,125,313

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

Estate Tax
March 2007
March 2006
% change

$
$

52,430
467,879
(88.8)

$
$

37,714
42,510
(11.3)

1,041,214
312,695
233.0

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

(825,566)
11,494,946
N/A

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

458,469
454,179
0.9

Fiscal Year to Date
Fiscal Year to Date
% Change

$
$

69,586,546
48,200,744
44.4

Bingo
March 2007
March 2006
% change

Unclaimed Property
March 2007
March 2006
% change

$
$

Please note that some totals throughout Tax Facts may not add due to rounding.

SOURCE: THE OFFICE OF ECONOMIC RESEARCH & ANALYSIS, ARIZONA DEPARTMENT OF REVENUE
2 Formerly the Health Care Fund
3 This Fund was created by Prop. 303, which increased cigarette & other tobacco products tax rates in November 2002.
4 This Fund was created by Prop. 201, which increased cigarette tax rates in December 2006.
5 This Fund was created by Prop. 203, which increased cigarette & other tobacco products tax rates in December 2006.

Page 11

March 2007 Tax Facts

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

Number

% of

Average

Average

Gross Income Bracket

of
Returns

Total

FAGI

Tax Due

482
24,141

0.4%
18.6%

($11,443)
$2,932

$0
$0

17.8%
4.1%

71.9%
77.2%

10.1%
18.3%

0.2%
0.4%

15.3%
3.9%

19.6%
27.0%

30,562
20,078

23.6%
15.5%

$7,416
$12,350

$18
$59

5.7%
11.9%

66.9%
44.8%

26.9%
42.7%

0.6%
0.6%

4.3%
6.2%

37.3%
55.2%

15,115
10,600

11.7%
8.2%

$17,388
$22,359

$109
$204

18.8%
24.6%

34.2%
33.6%

46.2%
40.6%

0.9%
1.2%

5.9%
5.2%

61.3%
61.6%

6,727
8,094

5.2%
6.2%

$27,362
$34,463

$321
$475

26.7%
31.4%

36.4%
36.6%

35.3%
30.1%

1.6%
2.0%

4.8%
5.1%

57.7%
53.6%

4,708
5,538

3.6%
4.3%

$44,578
$60,550

$685
$1,026

39.9%
58.5%

35.1%
25.5%

23.2%
14.4%

1.8%
1.5%

5.7%
7.7%

52.1%
52.3%

2,138
1,257

1.6%
1.0%

$85,615
$127,147

$1,630
$2,883

75.7%
78.8%

17.1%
13.5%

6.4%
6.9%

0.9%
0.8%

9.1%
8.8%

52.8%
51.7%

131
9

0.1%
0.0%

$268,660
$676,866

$7,815
$26,214

78.6%
55.6%

16.0%
0.0%

5.3%
44.4%

0.0%
0.0%

16.0%
11.1%

44.3%
77.8%

2

0.0% $1,197,318

$54,140

50.0%

0.0%

0.0%

50.0%

50.0%

50.0%

129,582

$18,787

$223

15.0%

43.4%

25.9%

0.7%

5.2%

46.6%

1.5

7.2

33.9

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

*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

March 2007 Tax Facts

TABLE 2
Urban Revenue Sharing Returned to Cities/Towns
March 2007
City
Apache County
Eagar
St. Johns
Springerville
Cochise County
Benson
Bisbee
Douglas
Huachuca City
Sierra Vista
Tombstone
Willcox
Coconino County
Flagstaff
Fredonia
Page
Williams
Gila County
Globe
Hayden
Miami
Payson
Star Valley
Winkelman
Graham County
Pima
Safford
Thatcher
Greenlee County
Clifton
Duncan
La Paz County
Parker
Quartzsite
Maricopa County
Avondale
Buckeye
Carefree
Cave Creek
Chandler
El Mirage
Fountain Hills
Gila Bend
Gilbert
Glendale
Goodyear
Guadalupe
Litchfield Park
Mesa
Paradise Valley
Peoria
Phoenix
Queen Creek
Scottsdale

Distribution

Population

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

4,435
3,865
2,065

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

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

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

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

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

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

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

2,182
9,360
4,550

$24,561
$7,682

2,596
812

$31,032
$34,059

3,280
3,600

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

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

City
Surprise
Tempe
Tolleson
Wickenburg
Youngtown
Mohave County
Bullhead City
Colorado City
Kingman
Lake Havasu City
Navajo County
Holbrook
Pinetop-Lakeside
Show Low
Snowflake
Taylor
Winslow
Pima County
Marana
Oro Valley
Sahuarita
South Tucson
Tucson
Pinal County
Apache Junction
Casa Grande
Coolidge
Eloy
Florence
Kearny
Mammoth
Maricopa
Superior
Santa Cruz County
Nogales
Patagonia
Yavapai County
Camp Verde
Chino Valley
Clarkdale
Cottonwood
Dewey-Humboldt
Jerome
Prescott
Prescott Valley
Sedona
Yuma County
San Luis
Somerton
Wellton
Yuma

TOTAL

Page 13

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

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

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

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

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

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

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

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

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

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

$206,532
$8,704

21,830
920

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

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

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

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

$45,935,888

4,860,420

March 2007 Tax Facts

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

$33,380
$15,542
$29,090

4,435
2,065
3,865

$35,675
$49,449
$129,417
$13,773
$328,830
$12,118
$29,240

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

$460,505
$8,354
$53,513
$23,671

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

$56,411
$6,714
$14,714
$116,133
$15,098
$3,334

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

$16,423
$70,447
$34,245

2,182
9,360
4,550

$19,539
$6,111

2,596
812

$24,687
$27,095

3,280
3,600

$522,003
$191,216
$27,727
$35,871
$1,737,439
$241,305
$184,337
$14,902
$1,323,101
$1,824,173
$347,819
$41,809
$34,080
$3,372,563
$104,339
$1,039,723
$11,107,760
$123,539
$1,766,844

69,356
25,406
3,684
4,766
230,845
32,061
24,492
1,980
175,794
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
$664,320
$1,247,852
$48,907
$45,738
$46,385

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

$287,585
$30,708
$194,633
$402,175

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

$40,831
$31,348
$74,399
$37,143
$30,858
$74,022

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

$201,144
$296,541
$105,295
$42,374
$3,987,276

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

$256,425
$244,383
$61,566
$83,732
$154,518
$16,927
$13,262
$119,926
$24,491

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

$164,302
$6,924

21,830
920

$80,759
$92,763
$27,697
$81,737
$30,332
$2,484
$306,853
$252,700
$82,301

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

$172,581
$73,383
$14,827
$668,159

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

$36,596,622

4,862,415

March 2007 Tax Facts