TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
1ST QUARTER, 1997 ($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 $417,712 $12,402 $405,309 .00506 $2,051
2 Processing Meat-Whlse, 30 758,601 40,681 717,920 .00144 1,034
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 98,527 1,787 96,741 .00287 278
Processing Dried Peas
4 Intl Charter Freight 18 206,731 18,097 188,634 .00379 715
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 222,422 929 221,493 .00575 1,274
6 Manufacturing Fresh Fruit 21 513,202 24,218 488,983 .00345 1,687
and Vegetables
7 Processing for Hire/ 10 769,765 6,323 763,442 .00506 3,863
Printing and Publishing
8 Manufacturing 07 8,368,534 231,720 8,136,813 .00506 41,172
9 Wholesaling Wheat, Oats, 15 6,942,347 6,369,697 572,651 .00011 63
Corn, Barley, etc.
10 Internal Distribution - 06 157,140 0 157,140 .00506 795
2 or More Outlets
11 Wholesaling 03 28,060,540 7,972,368 20,088,171 .00506 101,646
12 Warehousing, Radio and 11 866,837 145,022 721,815 .00506 3,652
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 781,553 202,747 578,805 .015 8,682
Hospitals
14 Selected Business 58 2,041,179 185,645 1,855,534 .02 37,111
Services
15 Financial Business 72 2,328,182 826,515 1,501,667 .016 24,027
Services
16 Cleanup of Radioactive 83 411,423 88 411,335 .00471 1,937
Waste for U.S. Gov't
17 Service & Other 04 6,779,769 1,221,750 5,558,019 .01829 101,656
Activities
18 Retailing of Interstate 19 495,818 53,245 442,573 .00506 2,239
Transportation Equipment
19 Retailing 02 22,626,136 2,793,027 19,833,109 .00471 93,415
B&O TOTALS 82,846,417 20,193,573 62,740,156 427,298
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TABLE 2, CONTINUED
1ST QUARTER, 1997 ($000)
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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20 Retail Sales Tax 01 $22,743,045 $7,393,974 $15,349,070 .065 $997,691
21 Use Tax 05 794,151 0 794,151 .065 51,620
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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 $93,433 $3,861 $89,572 .05029 $4,500
55 Sewer Collection 61 68,246 29,040 39,205 .03852 1,510
56 Express 09 1,636 598 1,038 .03852 40
57 Power 49 1,089,546 150,780 938,766 .03873 36,358
58 Gas Dist., Telegraph 26 301,298 22,888 278,409 .03852 10,724
59 Motor Transportation, 08 649,756 497,541 152,215 .01926 2,913
Railroad, Railroad Car
60 Urban Transportation/ 12 81,306 15,684 65,622 .00642 419
Vessels Under 65 Feet
61 Other Public Service 13 245,930 201,352 44,578 .01926 857
PUBLIC UTILITY TAX TOTALS 2,531,151 921,744 1,609,407 57,322
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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 $6,327 $1,821 $4,505 .7490 $3,375
63 Refuse Collection 64 197,409 54,985 142,424 .036 5,127
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,895,649 114,221 1,781,427 .007 12,470
66 Litter Tax 36 123,041 0 123,041 .00015 18
68 Syrup Tax 54 Gallons 1.00 1,953
TOTAL OTHER TAXES 22,944
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TOTAL STATE TAXES** $1,556,875
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $19,268,000 in use taxes collected by county auditors
and $3,994,000 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 = 0.59 percent (tax due
amount (except sales/use) / gross amount for B&O and public utility taxes).