The University of Tennessee, Knoxville

TN SDC





GOVERNMENT FINANCE

The Census Bureau is the most important source of comparative tax data on United States state and local governments. It conducts a quarterly survey of all state governments and sampled local governments, an annual survey of all state governments and sampled local governments, and a five-year census of all state and local governments. Census Bureau data are the primary input into the Bureau of Economic Analysis's estimates of tax revenue in the National Income and Product Accounts. The Census Bureau attempts to make its definitions and measurements of taxes uniform across states, reasonably comparable across time, and consistent across its quarterly, annual, and quinquennial surveys. The Census Bureau conducts an annual tax survey of state governments, and an annual finance
survey of approximately 10-12 thousand local governments. For each state it publishes data on state government tax revenue and aggregate local government tax revenue.

There are other various major sources of state and local government comparative tax data which are listed below in an effort to provide a well-rounded source of finance data.

Whilte the Census Bureau is the source for state-comparative data, the Tennessee Department of Revenue is the official source of Tennessee-specific revenue data.

 

TENNESSEE TAX COLLECTIONS SUMMARIES

Published by the Tennessee Department of Revenue, Research Division. The Department of Revenue collects approximately 88 percent of total Tennessee state tax revenue.


Tennessee Department of Revenue Tax Collections

Note: Effective July 2014, the Tennessee Department of Revenue created a new tax category for "Miscellaneous Taxes." This category includes Unauthorized Substance, Gross Receipts, and Coin Amusement Taxes. Also, the Coal Severance Tax was moved from a state tax to a local tax.

CLASS OF TAX
January
FY 2016
February
FY 2016
March
FY 2016
April
FY 2016
May
FY 2016
June
FY 2017
July
FY 2017
August
FY 2017
September
FY 2017
October
FY 2017
November
FY 2017
December
FY 2017
Sales and Use
869,837,506.12
579,440,564.82
635,260,285.23
727,974,077.87
685,464,196.04
686,261,685.34
742,662,173.05
696,480,971.60
692,034,962.51
715,111,357.66
688,893,233.77
671,592,136.56
Franchise & Excise
191,354,082.60
49,636,787.66
250,269,419.45
526,223,884.91
54,016,864.80
398,412,724.12
56,300,773.93
42,062,630.12
404,849,923.64
66,226,203.79
10,711,235.10
373,398,440.74
Business
6,389,542.42
7,953,095.78
12,227,113.07
66,052,056.17
30,445,458.35
4,796,619.77
5,531,527.13
7,258,997.25
4,840,297.06
5,206,740.12
3,484,969.72
7,224,529.14
Gasoline
49,237,470.52
55,416,697.85
45,138,370.96
57,435,098.73
54,315,510.13
58,521,617.96
61,933,392.86
56,224,386.21
59,249,930.61
49,469,794.46
64,484,665.45
51,624,671.12
Motor Fuel
16,161,692.30
11,749,100.61
13,341,325.67
17,189,526.77
12,043,381.81
14,739,942.55
16,273,978.16
13,544,982.07
14,918,182.24
17,092,722.54
12,634,372.03
15,298,658.40
Petroleum Special
5,146,776.61
5,461,147.04
4,929,600.10
5,849,238.87
5,564,000.72
5,927,598.56
6,176,013.74
5,690,960.63
6,021,977.16
5,261,921.54
6,386,816.02
5,399,196.38
Motor Vehicle Registration
20,338,544.19
21,336,305.21
27,736,342.84
32,896,373.41
21,759,440.49
23,750,106.62
1,101,970.64
20,870,992.98
23,079,017.00
22,054,731.47
21,486,899.37
18,750,705.78
Motor Vehicle Title
1,765,570.63
1,700,722.62
1,987,729.43
2,366,436.72
2,135,649.67
1,999,329.97
60,357.87
1,937,648.15
2,154,801.56
2,022,267.00
1,848,588.21
1,749,494.50
Income
3,085,809.39
3,077,004.82
16,413,647.60
260,961,640.68
13,789,998.71
7,414,687.29
28,453,941.91
1,192,354.10
(1,840,897.44)
4,654,647.03
3,135,346.18
4,722,485.10
Inheritance, Gift & Estate
3,044,021.38
4,042,474.28
3,091,126.81
9,793,979.57
2,268,865.51
8,783,614.80
23,759,698.38
2,729,218.55
5,898,000.14
(485,504.78)
1,691,172.59
1,102,003.29
Tobacco
21,705,227.11
18,714,938.26
22,324,096.28
20,579,242.53
23,833,715.14
22,450,789.44
2,072,485.89
22,092,591.22
21,926,693.94
22,686,040.93
23,674,133.21
17,479,894.74
Alcoholic Beverage
7,518,216.83
3,554,110.70
4,842,386.28
5,585,861.40
5,400,980.13
5,244,267.38
1,034,915.92
4,557,675.28
5,379,208.16
5,382,679.22
5,032,604.28
5,979,717.98
Beer
1,194,193.23
1,335,495.55
1,458,311.80
1,221,388.79
1,908,655.48
1,730,249.11
22,817,100.76
1,491,755.68
1,713,352.20
1,540,485.32
1,499,230.24
1,354,699.11
Mixed Drink (LBD)
8,105,623.06
7,143,001.17
7,732,467.40
8,185,331.81
9,378,889.20
8,889,462.53
7,086,364.28
8,323,645.39
8,488,810.64
8,370,962.18
9,365,813.79
7,944,125.42
Privilege
27,670,660.40
19,105,966.37
19,155,936.01
31,356,773.02
63,429,376.25
67,479,954.47
1,620,533.07
20,917,725.39
27,645,747.55
30,766,172.32
25,014,304.48
22,397,436.96
Gas & Oil Severance
40,414.49
39,139.26
47,576.09
14,998.99
49,117.00
63,004.46
8,384,359.87
45,421.95
55,183.91
52,830.54
47,884.00
59,016.57
TVA
28,453,941.91
28,453,941.91
28,453,941.91
28,453,941.91
28,453,941.91
28,453,941.91
32,544,699.30
28,453,941.91
35,458,328.99
27,826,966.90
27,826,966.90
27,826,966.90
Miscellaneous Taxes
(123.50)
32,435.02
31,143.23
7,884.37
18,588.75
114,502.73
11,729,485.49
14,272,446.30
105,961.82
20,059.98
(304,659.83)
15,503.86
TOTAL STATE COLLECTIONS
1,261,049,169.69
818,192,928.93
1,094,440,820.16
1,802,147,736.52
1,014,276,630.09
1,345,034,099.01
1,029,543,772.25
948,148,344.78
1,311,979,481.69
983,261,078.22
906,913,575.51
1,233,919,682.55

Source: Tennessee Department of Revenue


Tennessee's Individual Income Tax System

Tennessee's personal income tax system consists of a flat 6% rate on exclusively dividend and interest income. No other personal income is subject to state taxation. Tennessee's 2010 state-level individual income tax collections were $27 per person, which ranked 43th highest nationally.
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State Government Tax Collections

Census report that provides a summary of taxes collected by state for up to 25 tax categories. These tables and data files present the details on tax collections by type of tax imposed and collected by state governments.

Annual
Quarterly State Tax Collections

Census report that provides quarterly detailed tax revenue data for individual states. This quarterly survey has been conducted continuously since 1962. Published approximately three months after the end of each quarter, the information contained in this survey is the most current information available on a nationwide basis for government tax collections. The data are nominal, at actual levels, without seasonal adjustment.

Quarterly
State and Local Government Finance Census report that provides statistics on revenue, expenditure, debt, and assets (cash and security holdings) for governments. There are statistics for the 50 state areas and the District of Columbia, as well as a national summary. Statistics also are available by level of government – state, local, and state plus local aggregates.Annual
Census of Governments Census report conducted every five years in years ending in "2" and "7". The main difference between this and the annual surveys is that it attempts to capture every local government in the United States. The data are more reliable and accurate than the annual survey, details are available for many more individual local governments, and summaries are available for many different kinds of governments. Click here for Upcoming Data Releases from the 2012 Census of Governments. Every five years
Rockefefeller Institute of GovernmentData for major taxes from most states. Not as comprehensive as Census data, but available sooner and include useful analyses.Monthly/Quarterly
IRS Statistics of Income Individual income and federal tax data by state and by size of Adjusted Gross Income. Annual
State Expenditures Report Report prepared by the National Association of State Budget Officers (NASBO). Representing more than 99 percent of total state spending, this report is a baseline for the analysis of state spending. Expenditure data are detailed by program area so that trends in state spending can be evaluated. The data are seof-reported by the states.Annual
Fiscal Survey of States Report prepared jointly by the National Association of State Budget Officers (NASBO) and the National Governor's Association (NGA). Data are gathered from all 50 state budget offices. Includes data summaries of state general fund revenues, expenditures, and balances.The spring edition details governors’ proposed budgets; the fall edition details enacted budgets. Bi-Annual
Urban Institue and Brookings Institution Tax Policy Center Tax Facts provide tables of historical revenue sources for each state, as well as federal tax revenues by state. Tax rate tables, laws and policies by state are also provided. Annual
State & Local Finance Data Query System A product of the Urban Institute and Brookings Institution Tax Policy Center. This system allows flexible presentation of data from the Census of Governments State and Local Finance series which contains detailed revenue, expenditure and debt variables for the United States, each of the 50 states, and the District of Columbia back to 1977. The data are available by type of government: state, local, state and local totals, and local government detail. All data presented are state aggregates of finance data for the selected level of government. Annual
Federation of Tax Administrators Utilizing Census data, FTA provides tables of Local and State Tax Burdens as a percent of personal income and per capita. Annual
Tax Foundation The Tax Foundation's Center for State Tax Policy produces timely and high-quality data, research, and analysis on state fiscal issues. The Facts & Figures Handbook provides a state-by-state comparison of 37 different measures of taxing and spending, including individual and corporate income tax rates, business tax climates, excise taxes, tax burdens and state spending. Annual
Lincoln Institute The 50-State Property Tax Comparison Study provides property tax rankings and burdens of the 50 states. Annual


TENNESSEE PROPERTY TAXES

Tax Aggregate Report An annual publication of the Tennessee State Board of Equalization, containing selected property tax information for Tennessee cities and counties and, in some instances, statewide totals.
Tennessee Property Tax Rates City, county and special school district tax rates listed by County. Click HERE for the latest year available.
County Assessment Summaries Detailed Assessment information by county and locality. Click HERE for the latest assessment summary data for counties excluding Davidson, Hamilton, Knox, Rutherford, Shelby, and Williamson counties.

TENNESSEE RETAIL SALES

Retail Sales -- (Monthly) By Category of Sales By County Published by the Tennessee Department of Revenue, Research Division. Retail sales are characterized as net taxable sales plus certain non-taxable sales. Sales of exempt items (eg. school books) or sales to exempt organizations (eg. county governments) are included in retail sales. Also included are sales destined for out-of-state delivery. The trade-in value of an automobile is included as part of the total purchase price of an automobile sale. While purchases made with food stamps are tax exempt, those purchases are included in the retail sales for a food store. By far the largest category of sales not included in the retail report is sales for resale. Sales for resale are excluded to prevent double counting of sales.

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