OTPA

Office of Tax Policy Analysis

New York State Department of Taxation and Finance

MONTHLY GROSS AND NET TAX COLLECTIONS

August 2012
(in thousands)

State Taxes
Personal Income Tax
Total Gross Collections
Less: Refunds and Minor Offsets
Less: State/City Offsets
Net Collections
User Taxes 1/
Sales & Use 2/
Motor Fuel
Cigarette/Tobacco Products 3/
Alcoholic Beverage
Highway/Fuel Use
Auto Rental
Business Taxes
Corporation Franchise
Corporation & Utilities 4/
Banks
Insurance (Article 33)
Direct Writings
Petroleum 5/
Property Transfer Taxes 6/
Estate
Real Estate Transfer
Other Revenues 7/
Pari-Mutuel (w/o Uncashed Tickets)
Hazardous Waste Assessments
Waste Tire Management and Recycling Fees
Returnable Container Deposits
Tax Return Preparer Registration Fees
Racing Admissions
Boxing and Wrestling Exhibitions
Total - State Taxes and Fees 1/, 6/

Gross
$2,520,175
$2,520,175
------$1,073,519
855,681
43,773
145,316
17,050
11,678
21
$252,050
103,869
9,495
20,209
12,251
5,937
100,289
$189,044
121,557
67,484
$2,569
2,301
115
61
32
-40
100
0
$4,037,357

August 2012
Refunds
$89,067
--84,058
5,009
--$12,216
9,613
2,147
185
12
259
0
$86,148
49,071
270
20,338
11,973
-1
4,497
$7,959
7,953
5
$4
0
0
4
0
0
0
0
$195,394

Net
$2,431,108
2,520,175
84,058
5,009
2,431,108
$1,061,303
846,068
41,626
145,131
17,038
11,419
21
$165,902
54,798
9,225
-129
278
5,938
95,792
$181,085
113,604
67,479
$2,565
2,301
115
57
32
-40
100
0
$3,841,963

Fiscal Year 2012-13

Gross
Refunds
Net
$19,397,165 $3,978,269
$15,418,896
19,397,165
--19,397,165
--3,908,743
3,908,743
--69,526
69,526
----15,418,896
$5,637,825
$55,886
$5,581,939
4,541,480
43,511
4,497,969
216,235
10,587
205,648
701,168
927
700,241
103,296
12
103,284
60,584
849
59,735
15,062
0
15,062
$2,385,895
$414,980
$1,970,915
1,012,116
301,074
711,042
200,038
5,860
194,178
377,683
56,739
320,944
296,944
32,989
263,955
9,304
0
9,304
489,810
18,318
471,492
$799,322
$25,398
$773,924
487,684
24,745
462,939
310,983
265
310,718
$50,729
$63
$50,666
8,248
0
8,248
1,379
1
1,378
8,408
25
8,383
32,374
36
32,338
51
1
50
109
0
109
160
0
160
$28,270,936 $4,474,596
$23,796,340

Page 1

Monthly Gross and Net Tax Collections

August 2012
(in thousands)

Local Taxes
M.T.A. Corporate Surcharge
M.T.A. Auto Rental
M.C.T. Mobility
M.C.T.D. Medallion Taxicab Rides
New York City Alcoholic Beverage
New York City Motor Fuel
New York City Personal Income - Net (Adjusted)
Total Gross Collections
Less: Refunds and Minor Offsets
Plus: State/City Offsets
Sales & Use
Stock Transfer (to NYC; all eligible for rebate)
Yonkers Personal Income - Net (Adjusted)
Total Gross Collections
Less: Refunds and Minor Offsets
Plus: State/City Offsets
Total-Local Taxes
Total State & Local Taxes and Fees 1/

Gross
$25,553
5
90,190
1,169
2,883
0
528,683
523,568
--5,115
1,073,913
27
2,630
2,736
---106
$1,725,053
$5,762,410

August 2012
Refunds
$7,262
0
7,015
0
0
0
16,052
--16,052
--11,938
0
92
--92
--$42,359
$237,753

Net
$18,291
5
83,175
1,169
2,883
0
512,631
523,568
16,052
5,115
1,061,975
27
2,538
2,736
92
-106
$1,682,694
$5,524,657

Fiscal Year 2012-13

Gross
Refunds
Net
$274,344
$42,611
$231,733
8,935
0
8,935
517,373
13,377
503,996
42,800
8
42,792
10,856
0
10,856
0
0
0
3,881,239
681,202
3,200,037
3,813,298
--3,813,298
--681,202
681,202
67,941
--67,941
5,674,792
53,689
5,621,103
3,167,962
0
3,167,962
21,329
3,819
17,510
19,744
--19,744
--3,819
3,819
1,585
--1,585
$13,599,630
$794,706
$12,804,924
$41,870,566 $5,269,302
$36,601,264

1/ Includes:

Hotel/Motel Occupancy (repealed 9/1/94)

Containers (repealed 10/1/1998)

August 2012
$0
0

Fiscal Year 2012-13

$0
0

2/ Includes tax on informational and entertainment services (900 numbers):

August 2012
$0

Fiscal Year 2012-13

$67

3/ Includes CigaretteRetailer License and Vending Machine Sticker Fees.

4/ Includes section 186-F public safety communications surcharge:
August 2012
$1

Fiscal Year 2012-13

$49,026

5/ Includes Article 13-A Petroleum Business Tax, Lubricating Oils Tax (repealed 9/1/94), former Article 13-A Gross Receipts Tax,
and former Article 9, Section 182-A.
6/ Includes:

Real Property Gains (repealed 6/15/1996)

Gift (repealed 1/1/2000)

August 2012
$0
2

Fiscal Year 2012-13

$22
245

August 2012

Fiscal Year 2012-13

$0
0

$0
0

7/ Includes:

Wireless Communication Services Surcharges,

County Law (repealed 11/1/2009)
OGS Procurement Fees (repealed 6/22/2010)

Page 2

OTPA
Office of Tax Policy Analysis

New York State Department of Taxation and Finance

MONTHLY COMPARISON OF NET COLLECTIONS

August 2012
(in thousands)

State Taxes
Personal Income Tax 1/
User Taxes 2/
Sales and Use 3/
Motor Fuel
Cigarette/Tobacco Products 1/
Alcoholic Beverage
Highway/Fuel Use 1/
Auto Rental
Business Taxes
Corporation Franchise
Corporation & Utilities 1/
Banks
Insurance (Article 33)
Direct Writings
Petroleum 1/, 4/
Property Transfer Taxes 5/
Estate
Real Estate Transfer
Other Revenues 6/
Pari-Mutuel
Hazardous Waste Assessments
Waste Tire Management and Recycling Fees
Returnable Container Deposits
Tax Return Preparer Registration Fees
Racing Admissions
Boxing and Wrestling Exhibitions
Total - State Taxes and Fees 2/, 5/

Net Collections
August 2011
August 2012
$2,437,439
$2,431,108
$1,064,549
$1,061,303
837,027
846,068
44,320
41,626
155,424
145,131
15,674
17,038
12,100
11,419
4
21
$134,343
$165,902
28,752
54,798
1,103
9,225
5,045
-129
3,944
278
3,260
5,938
92,239
95,792
$192,967
$181,085
106,456
113,604
86,495
67,479
$3,069
$2,565
2,274
2,301
171
115
39
57
488
32
-3
-40
93
100
7
0
$3,832,367
$3,841,963

Difference
Amount
-$6,331
-$3,246
9,041
-2,694
-10,293
1,364
-681
17
$31,559
26,046
8,122
-5,174
-3,666
2,678
3,553
-$11,882
7,148
-19,016
-$504
27
-56
18
-456
-37
7
-7
$9,596

Percent
-0.3
-0.3
1.1
-6.1
-6.6
8.7
-5.6
425.0
23.5
90.6
736.4
-102.6
-93.0
82.1
3.9
-6.2
6.7
-22.0
-16.4
1.2
-32.7
46.2
-93.4
-1,233.3
7.5
-100.0
0.3

1/ See page 2 for component detail.

Page 1

Monthly Comparison of Net Collections

August 2012
(in thousands)

Personal Income Tax

Withholding
Estimated Tax
Final Payments
Delinquencies
Limited Liability Company Fees
Total Gross Collections
Refunds/Minor Offsets
State/City Offsets
Net Collections
Other Component Detail
Cigarette/Tobacco Products
Cigarette
Tobacco Products
Retailer Licenses
Vending Machine Stickers
Highway/Fuel Use
Highway Use
Truck Mileage
Permits
Fuel Use
Article 21
Article 21A IFTA
IFTA Decal Fees & Trip Permits
Corporation & Utilities 6/
Article 9 (excl sec 180, 186-A, A&E, PSC, & 186-F)
Utilities (sections 186-A, A&E & PSC)
Public Safety Communications Surcharge (186-F)
Petroleum
Article 13-A (prior to 9/1/1990)
Article 13-A (after 9/1/1990)
Article 9, Section 182-A
Lubricating Oils (repealed 9/1/1994)

Net Collections
August 2011
August 2012
$2,417,528
$2,352,163
67,736
70,953
19,723
21,308
57,528
75,408
239
343
$2,562,754
$2,520,175
118,858
84,058
6,457
5,009
$2,437,439
$2,431,108
$155,424
145,658
8,282
1,475
9
$12,100
11,351
11,164
187
749
0
739
10
$1,103
460
643
0
$92,239
0
92,239
0
0

$145,130
136,151
7,767
1,210
2
$11,419
10,377
10,114
263
1,042
0
1,031
11
$9,225
9,530
-306
1
$95,792
0
95,792
0
0

Difference
Amount
-$65,365
3,217
1,585
17,880
104
-$42,579
-34,800
-1,448
-$6,331
-$10,294
-9,507
-515
-265
-7
-$681
-974
-1,050
76
293
0
292
1
$8,122
9,070
-949
1
$3,553
0
3,553
0
0

Percent
-2.7
4.7
8.0
31.1
43.5
-1.7
-29.3
-22.4
-0.3
-6.6
-6.5
-6.2
-18.0
-77.8
-5.6
-8.6
-9.4
40.6
39.1
NA
39.5
10.0
736.4
1,971.7
-147.6
NA
3.9
NA
3.9
NA
NA

Page 2

Monthly Comparison of Net Collections

August 2012
(in thousands)

Local Taxes
M.T.A. Corporate Surcharge
M.T.A. Auto Rental
M.C.T. Mobility
M.C.T.D. Medallion Taxicab Rides
New York City Alcoholic Beverage
New York City Motor Fuel
New York City Personal Income
Sales & Use
Stock Transfer (to NYC; all rebatable)
Yonkers Personal Income
Total-Local Taxes
Total State & Local Taxes and Fees

Net Collections
August 2011
August 2012
$6,971
$18,291
2
5
136,175
83,175
687
1,169
1,609
2,883
0
0
505,750
512,631
1,013,042
1,061,975
7
27
2,524
2,538
$1,666,767
$1,682,694
$5,499,134
$5,524,657

Difference
Amount
$11,320
3
-53,000
482
1,274
0
6,881
48,933
20
14
$15,927
$25,523

Percent
162.4
150.0
-38.9
70.2
79.2
NA
1.4
4.8
285.7
0.6
1.0
0.5

2/ Includes:

Hotel/Motel Occupancy (repealed 9/1/1994)

Containers (repealed 10/1/1998)

August 2011
$0
0

August 2012
$0
0

3/ Includes tax on informational and entertainment services (900) numbers:

August 2011
$16

August 2012
$0

4/ Includes Article 13-A Petroleum Business Tax, Lubricating Oils Tax (repealed 9/1/94), former Article 13-A Gross Receipts Tax,
and former Article 9, Section 182-A.
5/ Includes:

Real Property Gains (repealed 6/15/1996)

Gift (repealed 1/1/2000)

August 2011
$0
16

August 2012
$0
2

August 2011

August 2012

$0
0

$0
0

6/ Includes:

Wireless Communication Services Surcharges,

County Law (repealed 11/1/2009)
OGS Procurement Fees (repealed 6/22/2010)

Page 3

OTPA
Office of Tax Policy Analysis

New York State Department of Taxation and Finance

FISCAL YEAR COMPARISON OF NET COLLECTIONS

August 2012
(in thousands)

State Taxes
Personal Income Tax 1/
User Taxes 2/
Sales and Use 3/
Motor Fuel
Cigarette/Tobacco Products 1/
Alcoholic Beverage
Highway/Fuel Use 1/
Auto Rental
Business Taxes
Corporation Franchise
Corporation & Utilities 1/
Banks
Insurance (Article 33)
Direct Writings
Petroleum 1/, 4/
Property Transfer Taxes 5/
Estate
Real Estate Transfer
Other Revenues 6/
Pari-Mutuel
Hazardous Waste Assessments
Waste Tire Management and Recycling Fees
Returnable Container Deposits
Tax Return Preparer Registration Fees
Racing Admissions
Boxing and Wrestling Exhibitions
Total - State Taxes and Fees 2/, 5/

Net
Collections
2011-2012
$38,767,827
$13,740,322
11,168,122
501,610
1,633,742
238,282
132,129
66,437
$7,046,293
2,723,756
877,002
1,162,709
1,171,118
11,352
1,100,356
$1,688,579
1,078,426
610,048
$153,447
17,197
7,104
23,573
103,643
1,145
355
413
$61,396,468

Estimated
Receipts 7/
2012-2013
$40,256,300
$14,035,300
11,448,700
514,600
1,615,000
241,000
147,000
69,000
$7,399,700
2,905,000
921,600
1,159,000
1,252,000
--1,162,100
$1,787,000
1,127,000
660,000
$152,500
16,300
7,100
23,600
103,600
1,100
400
400
$63,630,800

Net Collections
Fiscal Year-to-Date
Difference
2011-2012
2012-2013
Amount
Percent
$15,607,220 $15,418,896
-$188,324
-1.2
$5,584,805
$5,581,939
-$2,866
-0.1
4,481,120
4,497,969
16,849
0.4
207,176
205,648
-1,528
-0.7
726,561
700,241
-26,320
-3.6
97,876
103,284
5,408
5.5
57,587
59,735
2,148
3.7
14,485
15,062
577
4.0
$1,872,353
$1,970,915
$98,562
5.3
728,086
711,042
-17,044
-2.3
147,274
194,178
46,904
31.8
253,005
320,944
67,939
26.9
285,171
263,955
-21,216
-7.4
5,430
9,304
3,874
71.3
453,387
471,492
18,105
4.0
$749,002
$773,924
$24,922
3.3
463,205
462,939
-266
-0.1
285,749
310,718
24,969
8.7
$46,014
$50,666
$4,652
10.1
7,543
8,248
705
9.3
891
1,378
487
54.7
7,643
8,383
740
9.7
29,997
32,338
2,341
7.8
-273
50
323
118.3
101
109
8
7.9
95
160
65
68.4
$23,859,394 $23,796,340
-$63,054
-0.3

1/ See page 2 for component detail.

Page 1

Fiscal Year Comparison of Net Collections

August 2012
(in thousands)

Personal Income Tax

Withholding
Estimated Tax
Final Payments
Delinquencies
Limited Liability Company Fees
Total Gross Collections
Refunds/Minor Offsets
State/City Offsets
Net Collections
Other Component Detail
Cigarette/Tobacco Products
Cigarette
Tobacco Products
Retailer Licenses
Vending Machine Stickers
Highway/Fuel Use
Highway Use
Truck Mileage
Permits
Fuel Use
Article 21
Article 21A IFTA
IFTA Decal Fees & Trip Permits
Corporation & Utilities 6/
Article 9 (excl sec 180, 186-A, A&E, PSC, & 186-F)
Utilities (sections 186-A, A&E & PSC)
Public Safety Communications Surcharge (186-F)
Petroleum
Article 13-A (prior to 9/1/1990)
Article 13-A (after 9/1/1990)
Article 9, Section 182-A
Lubricating Oils (repealed 9/1/1994)

Net
Collections
2011-2012
$31,198,971
11,628,433
2,045,827
1,085,647
71,589
$46,030,467
6,896,695
365,945
$38,767,827

Estimated
Receipts 7/
2012-2013
$32,748,000
11,602,200
2,202,800
1,148,600
--$47,701,600
7,147,300
298,000
$40,256,300

$1,633,743
1,529,368
102,626
1,726
23
$132,129
101,607
98,286
3,321
30,522
-3
30,038
487
$877,002
121,242
561,144
194,616
$1,100,356
736
1,099,618
0
2

$1,615,000
NA
NA
NA
NA
$147,000
NA
NA
NA
NA
NA
NA
NA
$921,600
NA
NA
NA
$1,162,100
NA
NA
NA
NA

Net Collections
Fiscal Year-to-Date
Difference
Amount
Percent
2011-2012
2012-2013
$11,530,509 $11,570,770
$40,261
0.3
6,030,161
5,764,969
-265,192
-4.4
1,531,618
1,551,439
19,821
1.3
467,743
506,456
38,713
8.3
3,374
3,531
157
4.7
$19,563,405 $19,397,165
-$166,240
-0.8
3,886,737
3,908,743
22,006
0.6
69,448
69,526
78
0.1
$15,607,220 $15,418,896
-$188,324
-1.2
$726,561
678,760
45,875
1,914
12
$57,587
46,056
44,597
1,459
11,531
-3
11,469
65
$147,274
6,772
91,022
49,480
$453,387
0
453,386
0
1

$700,241
661,151
37,167
1,922
1
$59,735
47,045
45,075
1,970
12,690
0
12,628
62
$194,178
24,553
120,599
49,026
$471,492
0
471,491
0
1

-$26,320
-17,609
-8,708
8
-11
$2,148
989
478
511
1,159
3
1,159
-3
$46,904
17,781
29,577
-454
$18,105
0
18,105
0
0

-3.6
-2.6
-19.0
0.4
-91.7
3.7
2.1
1.1
35.0
10.1
100.0
10.1
-4.6
31.8
262.6
32.5
-0.9
4.0
NA
4.0
NA
0.0

Page 2

Fiscal Year Comparison of Net Collections

August 2012
(in thousands)

Local Taxes
M.T.A. Corporate Surcharge
M.T.A. Auto Rental
M.C.T. Mobility
M.C.T.D. Medallion Taxicab Rides
New York City Alcoholic Beverage
New York City Motor Fuel
New York City Personal Income
Sales & Use
Stock Transfer (to NYC; all rebatable)
Yonkers Personal Income
Total-Local Taxes
Total State & Local Taxes and Fees

Net
Collections
2011-2012
$951,459
39,564
1,398,052
86,849
23,409
0
8,116,455
13,728,199
14,459,838
34,860
$38,838,685
$100,235,153

Estimated
Receipts 7/
2012-2013
-------------------------

Net Collections
Fiscal Year-to-Date
Difference
Amount
2011-2012
2012-2013
$251,271
$231,733
-$19,538
8,587
8,935
348
577,725
503,996
-73,729
42,551
42,792
241
10,099
10,856
757
0
0
0
3,207,339
3,200,037
-7,302
5,425,508
5,621,103
195,595
3,002,116
3,167,962
165,846
12,364
17,510
5,146
$12,537,560 $12,804,924
$267,364
$36,396,954 $36,601,264
$204,310

0
-7.8
4.1
-12.8
0.6
7.5
NA
-0.2
3.6
5.5
41.6
2.1
0.6

2/ Includes:

Hotel/Motel Occupancy (repealed 9/1/1994)

Containers (repealed 10/1/1998)

2011-2012
$0
0

2012-2013
$0
0

3/ Includes tax on informational and entertainment services (900) numbers:

2011-2012
$161

2012-2013
$67

4/ Includes Article 13-A Petroleum Business Tax, Lubricating Oils Tax (repealed 9/1/94), former Article 13-A Gross Receipts Tax,
and former Article 9, Section 182-A.
5/ Includes:

Real Property Gains (repealed 6/15/1996)

Gift (repealed 1/1/2000)

2011-2012
$2
46

2012-2013
$22
245

2011-2012

2012-2013

$0
17

$0
0

6/ Includes:

Wireless Communication Services Surcharges,

County Law (repealed 11/1/2009)
OGS Procurement Fees (repealed 6/22/2010)

7/ From the Enacted Executive Budget, April 2012. Estimates adjusted to a collection basis. Article 13 estimate included in
Corporation Franchise Tax; Cigarette License Fees and Stickers estimates included in Cigarette/Tobacco Products; Direct
Writings estimate included in Insurance (Article 33); Hotel/Motel Occupancy included in User Taxes. Real Property Gains
and Gift included in Other Revenues.

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