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| TAX OUTLINE |
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| TAX DESCRIPTIONS |
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| COLLECTIONS FROM MAJOR MICHIGAN TAXES, 1996-2004 |
| (In Millions) |
| |
State Taxes |
1996 |
1997 |
1998 |
1999 |
2000 |
2001 |
2002 |
2003 |
2004 |
Data Sources
|
|
| Income |
Personal Income |
$ 5,366 |
$ 5,935 |
$ 6,397 |
$ 6,939 |
$ 7,247 |
$ 6,839 |
$ 6,260 |
$ 5,846 |
$ 5,912 |
A |
|
| Business |
Single Business |
$ 2,164 |
$ 2,270 |
$ 2,373 |
$ 2,421 |
$ 2,363 |
$ 2,164 |
$ 2,052 |
$ 1,957 |
$ 1,860 |
A |
| Privilege |
Unemployment Compensation |
1,192 |
1,113 |
1,024 |
987 |
1,024 |
977 |
946 |
1,082 |
1,360 |
B |
| |
Oil & Gas Severance |
36 |
40 |
33 |
24 |
41 |
61 |
35 |
54 |
49 |
A |
| |
Insurance Company Retaliatory |
206 |
201 |
139 |
192 |
155 |
195 |
219 |
230 |
234 |
A |
| |
Horse Race Wagering |
15 |
12 |
13 |
13 |
13 |
12 |
13 |
12 |
12 |
A |
| |
Corporate Organization |
10 |
11 |
7 |
12 |
13 |
12 |
12 |
13 |
20 |
A |
| |
Casino Gaming |
|
|
|
|
53 |
75 |
92 |
91 |
100 |
A |
| |
Airport Parking Excise |
12 |
13 |
14 |
15 |
17 |
18 |
14 |
14 |
15 |
A |
| |
Quality Assurance Assessment Fees |
|
|
|
|
|
|
|
* |
325 |
A |
| |
Subtotal |
$ 3,646 |
$ 3,660 |
$ 3,603 |
$ 3,663 |
$ 3,680 |
$ 3,514 |
$ 3,407 |
$ 3,480 |
$ 4,003 |
|
|
| Sales-Related |
Sales |
$ 5,190 |
$ 5,376 |
$ 5,566 |
$ 5,918 |
$ 6,241 |
$ 6,365 |
$ 6,493 |
$ 6,409 |
$ 6,458 |
A |
| |
Use |
1,034 |
1,096 |
1,151 |
1,294 |
1,328 |
1,344 |
1,316 |
1,236 |
1,317 |
A |
| |
Tobacco Products |
584 |
546 |
559 |
599 |
592 |
582 |
622 |
874 |
932 |
A |
| |
Beer and Wine |
49 |
48 |
49 |
49 |
50 |
50 |
50 |
51 |
52 |
A |
| |
Liquor |
76 |
76 |
82 |
86 |
93 |
97 |
99 |
104 |
110 |
A |
| |
Liquor Markup |
130 |
113 |
106 |
143 |
153 |
160 |
163 |
172 |
182 |
E |
| |
Subtotal |
$ 7,063 |
$ 7,255 |
$ 7,513 |
$ 8,089 |
$ 8,457 |
$ 8,598 |
$ 8,743 |
$ 8,846 |
$ 9,051 |
|
|
| Property |
Utility Property |
$ 138 |
$ 148 |
$ 102 |
$ 214 |
$ 157 |
$ 103 |
$ 141 |
$ 133 |
$ 115 |
A |
| |
Intangibles |
70 |
77 |
45 |
1 |
1 |
- |
- |
(1) |
- |
A |
| |
Estate |
84 |
78 |
100 |
175 |
163 |
159 |
141 |
107 |
81 |
A |
| |
State Real Estate Transfer |
157 |
187 |
224 |
254 |
251 |
263 |
254 |
258 |
318 |
A |
| |
State Education |
1,088 |
1,130 |
1,237 |
1,245 |
1,337 |
1,429 |
1,579 |
1,776 |
1,542 |
A |
| |
Subtotal |
$ 1,537 |
$ 1,620 |
$ 1,708 |
$ 1,889 |
$ 1,889 |
$ 1,954 |
$ 2,115 |
$ 2,273 |
$ 2,056 |
|
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| Transportation |
Gasoline |
$ 690 |
$ 714 |
$ 901 |
$ 924 |
$ 931 |
$ 924 |
$ 948 |
$ 937 |
$ 927 |
A |
| |
Diesel Fuel |
77 |
82 |
120 |
86 |
87 |
135 |
143 |
155 |
137 |
A |
| |
Motor Vehicle Registration |
561 |
594 |
665 |
710 |
757 |
778 |
824 |
846 |
935 |
A |
| |
Other |
26 |
24 |
22 |
26 |
27 |
24 |
25 |
26 |
27 |
A |
| |
Subtotal7 |
$ 1,354 |
$ 1,414 |
$ 1,708 |
$ 1,746 |
$ 1,802 |
$ 1,861 |
$ 1,940 |
$ 1,963 |
$ 2,026 |
|
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| |
Total State Taxes7 |
$18,965 |
$19,884 |
$20,929 |
$22,373 |
$23,149 |
$22,766 |
$22,465 |
$22,407 |
$23,048 |
|
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| |
Local Taxes |
|
| Income |
City Income |
$ 497 |
$ 517 |
$ 546 |
$ 538 |
$ 550 |
$ 517 |
$ 504 |
$ 459 |
$ 480 |
C |
|
| Business Privilege |
Casino Gaming |
|
|
|
|
$ 53 |
$ 86 |
$109 |
$111 |
$116 |
F |
|
| Sales-Related |
Utility Users |
$ 49 |
$ 54 |
$ 50 |
$ 49 |
$ 53 |
$ 50 |
$ 56 |
$ 51 |
$ 51 |
C |
|
| Property |
General Property7 |
$ 6,386 |
$ 6,737 |
$ 7,159 |
$ 7,565 |
$ 8,018 |
$ 8,705 |
$ 9,385 |
$ 9,825 |
$ 10,369 |
D |
|
| |
Total Local Taxes7 |
$ 6,945 |
$ 7,322 |
$ 7,770 |
$ 8,169 |
$ 8,693 |
$ 9,376 |
$ 10,070 |
$ 10,463 |
$ 11,032 |
|
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| |
Total State and Local Taxes7 |
$25,911 |
$27,206 |
$28,699 |
$30,542 |
$31,842 |
$32,142 |
$32,535 |
$32,870 |
$34,080 |
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| Data Sources: |
A - Annual Reports of the State Treasurer (state fiscal year basis).
B - Michigan Unemployment Agency (state fiscal year basis).
C - State Tax Commission (calendar year basis).
D - State Tax Commission (local fiscal year basis).
E - Michigan Department of Consumer and Industry Services, Liquor Control Commission (state fiscal year basis).
F - Detroit Comprehensive Annual Financial Report (local fiscal year basis).
* Quality Assurance Assessment Fees collected in 2003 but not reported in Annual Report of State Treasurer.
7 - Omits collections from certain minor taxes.
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Last Updated July 25, 2006
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