________________________________________________________________________________________________________________
TABLE 2: SUMMARY OF EXCISE TAX RETURNS
AMOUNTS REPORTED BY TAX LINE
1ST QUARTER,1998 ($000)
STATE BUSINESS AND OCCUPATION TAX
________________________________________________________________________________________________________________
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
----------------------------------------------------------------------------------------------------------------
1 Extracting, Ext. for Hire 16 $246,619 $8,870 $237,750 .00484 $1,151
2 Processing Meat-Whlse, 30 797,045 50,821 746,224 .00138 1,030
Mfg. Wheat into Flour,
Raw Seafood, Soybean
and Canola Processing
3 Travel Agent Commissions/ 28 114,973 1,879 113,094 .00275 311
Processing Dried Peas
4 Intl Charter Freight 18 194,777 17,379 177,398 .00363 644
Brokers and Stevedoring
5 Insurance Agents/Brokers 14 234,742 951 233,791 .0055 1,286
6 Manufacturing Fresh Fruit 21 503,103 25,276 477,827 .00330 1,577
and Vegetables
7 Processing for Hire/ 10 834,959 8,432 826,527 .00484 3,726
Printing and Publishing
8 Manufacturing 07 7,854,143 219,377 7,634,765 .00484 36,952
9 Wholesaling Wheat, Oats, 15 539,558 124,461 415,097 .00011 46
Corn, Barley, etc.
10 Internal Distribution - 06 174,933 0 174,933 .00484 847
2 or More Outlets
11 Wholesaling 03 26,949,661 6,344,453 20,605,208 .00484 95,949
12 Warehousing, Radio and 11 826,929 123,343 703,586 .00484 3,405
TV Broadcasting, Public
Road Construction/
Government Contracting
13 Public or Nonprofit 55 814,414 177,187 637,226 .015 9,558
Hospitals
14 Selected Business 58 2,369,938 242,618 2,127,320 .02 42,523
Services
15 Financial Business 72 2,362,952 836,461 1,526,491 .016 24,413
Services
16 Cleanup of Radioactive 83 332,871 140 332,732 .00471 1,567
Waste for U.S. Gov't
17 Service & Other 04 7,010,687 1,442,121 5,568,566 .0175 97,172
Activities
18 Retailing of Interstate 19 770,491 55,183 715,308 .00484 2,872
Transportation Equipment
19 Retailing 02 24,183,534 3,187,608 20,995,926 .00471 98,017
B&O TOTALS 77,116,329 13,006,088 64,249,769 423,045
------------------------------------------------------------------------------------------------------------
TABLE 2, CONTINUED
1ST QUARTER, 1998 ($000)
STATE SALES TAX AND USE TAX
------------------------------------------------------------------------------------------------------------
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*
------------------------------------------------------------------------------------------------------------
20 Retail Sales Tax 01 $24,301,069 $8,194,823 $16,106,245 .065 $1,046,907
21 Use Tax 05 737,885 0 737,885 .065 47,887
------------------------------------------------------------------------------------------------------------
STATE PUBLIC UTILITY TAX
------------------------------------------------------------------------------------------------------------
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
------------------------------------------------------------------------------------------------------------
54 Water Distribution 60 $103,306 $4,632 $98,673 .05029 $4,958
55 Sewer Collection 61 71,118 29,694 41,425 .03852 1,595
56 Express 09 4,740 4,226 514 .03852 20
57 Power 49 1,105,551 153,725 951,826 .03873 36,864
58 Gas Dist., Telegraph 26 261,662 15,152 246,509 .03852 9,495
59 Motor Transportation, 08 741,987 574,695 167,292 .01926 3,205
Railroad, Railroad Car
60 Urban Transportation/ 12 79,174 9,914 69,260 .00642 443
Vessels Under 65 Feet
61 Other Public Service 13 167,763 134,120 33,643 .01926 647
PUBLIC UTILITY TAX TOTALS 2,535,302 926,158 1,609,144 57,227
------------------------------------------------------------------------------------------------------------
OTHER TAXES
------------------------------------------------------------------------------------------------------------
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
------------------------------------------------------------------------------------------------------------
62 Tobacco Products 20 $12,121 $4,153 $7,968 .7490 $5,968
63 Refuse Collection 64 207,636 55,658 151,978 .036 5,471
64 Petroleum Tax 57 0 0 0 .005 0
65 Hazardous Substance 65 1,286,998 90,775 1,196,224 .007 8,374
66 Litter Tax 36 48,860 0 48,860 .00015 7
68 Syrup Tax 54 Gallons 1.00 2,165
TOTAL OTHER TAXES 21,985
------------------------------------------------------------------------------------------------------------
TOTAL STATE TAXES** $1,597,051
* Reflects reported tax liability prior to any applicable tax credits.
** Does not include $25,634,000 in retail sales and use tax collected by county auditors and the Department
of Licensing.
NOTE: City, county and transit sales/use tax is reported in the "Local
Tax Distributions" report.