TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
2ND QUARTER, 1996 ($000)
STATE BUSINESS AND OCCUPATION TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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1 Extracting, Ext. for Hire 16 $471,049 $17,311 $453,738 .00506 $2,296
2 Processing Meat-Whlse, 30 812,898 55,919 756,979 .00144 1,090
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
4 Travel Agent Commissions/ 28 127,690 2,821 124,868 .00287 358
Processing Dried Peas
5 Intl Charter Freight 18 194,821 23,675 171,146 .00379 649
Brokers and Stevedoring
6 Insurance Agents/Brokers 14 208,395 551 207,845 .00575 1,195
7 Manufacturing Fresh Fruit 21 515,320 17,312 498,008 .00345 1,718
and Vegetables
8 Processing for Hire/ 10 832,973 26,653 806,320 .00506 4,080
Printing and Publishing
9 Manufacturing - Other 07 8,948,312 272,750 8,675,562 .00506 43,882
(Including Aluminum)
10 Wholesaling Wheat, Oats, 15 612,395 99,020 513,375 .00011 56
Corn, Barley, etc.
11 Internal Distribution - 06 215,214 0 215,214 .00506 1,089
2 or More Outlets
12 Wholesaling - Other 03 27,399,989 7,509,439 19,890,550 .00506 100,647
(Including Cigarettes)
14 Warehousing, Radio and 11 857,630 136,593 721,037 .00506 3,648
TV Broadcasting, Public
Road Construction/
Government Contracting
15 Public or Nonprofit 55 772,838 200,087 572,751 .015 8,591
Hospitals
16 Selected Business 58 1,882,233 149,610 1,732,622 .02 34,653
Services
17 Financial Business 72 2,371,375 848,481 1,522,894 .016 24,366
Services
18 Service & Other 04 6,354,253 1,187,543 5,166,710 .01829 94,499
Activities
19 Retailing of Interstate 19 889,511 60,283 829,228 .00506 4,196
Transportation Equipment
20 Retailing 02 24,208,046 2,695,924 21,512,122 .00471 101,323
B&O TOTALS 77,674,942 13,303,973 64,370,969 428,337
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STATE SALES TAX AND USE TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE*
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21 Retail Sales Tax 01 $24,316,770 $8,429,266 $15,887,503 .065 $1,032,689
22 Use Tax 05 797,527 0 797,527 .065 51,840
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STATE PUBLIC UTILITY TAX
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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54 Water Distribution 60 $102,103 $5,621 $96,482 .05029 $4,852
55 Sewer Collection 61 74,792 35,848 38,944 .03852 1,500
56 Railroad, Express, 09 5,773 4,858 916 .03852 35
Car Company
57 Power 49 848,000 114,067 733,933 .03873 28,425
58 Gas Dist., Telegraph 26 165,203 22,401 142,802 .03852 5,501
59 Motor Transportation 08 712,163 558,354 153,808 .01926 2,961
60 Urban Transportation/ 12 86,857 21,672 65,184 .00642 418
Vessels Under 65 Feet
61 Other Public Service 13 257,185 207,695 49,490 .01926 953
PUBLIC UTILITY TAX TOTALS 2,252,076 970,516 1,281,560 44,645
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OTHER TAXES
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LINE Column 1 Column 2 Column 3 Column 4 Column 5 Column 6
NO. TAX CLASSIFICATION CODE GROSS AMOUNT DEDUCTIONS TAXABLE AMOUNT RATE TAX DUE
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62 Tobacco Products 20 $8,423 $1,885 $6,538 .7490 $4,897
63 Refuse Collection 64 202,893 58,755 144,137 .036 5,189
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 2,004,398 166,228 1,838,170 .007 12,867
66 Litter Tax 36 11,745 0 11,745 .00015 2
68 Syrup Tax 54 Gallons 1.00 2,372
TOTAL OTHER TAXES 25,327
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TOTAL STATE TAXES** $1,582,837
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $22,760,000 in use taxes collected by
county auditors and $4,718,000 in sales taxes collected by the
Department of Licensing.
NOTE: City, county and transit sales/use tax is reported in the
"Local Tax Distributions" report.
Average effective business tax rate, excluding retail sales/use tax, for
all sources reported on the combined excise tax return = 0.62 percent
(tax due amount (except sales/use) / gross amount for B&O and public
utility taxes).