| -------------------------------------------------------------------------------- | |
| README for | |
| U.S. DEPARTMENT OF COMMERCE--ECONOMICS AND STATISTICS ADMINISTRATION | |
| U.S. CENSUS BUREAU - GOVERNMENTS DIVISION | |
| Database on Historical State Tax Collections: | |
| "STC_Historical_DB" | |
| Fiscal Years 1950 - 2024 | |
| April 2025 | |
| -------------------------------------------------------------------------------- | |
| This ZIP file contains the U.S. Census Bureau's data base providing | |
| historical statistics on State Tax Collections. | |
| It spans state government fiscal years between 1951 and 2024 (plus limited data | |
| for even years between 1942 and 1950 and National totals going back to 1902) | |
| and covers the finance topics of state tax collections. | |
| The U.S. Census Bureau sponsors and conducts this census of state | |
| governments as authorized by Title 13, United States Code, Section 161 and 182. | |
| ================================================================================ | |
| **** IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT IMPORTANT **** | |
| ================================================================================ | |
| The Census Bureau implemented significant changes to its classification system | |
| for statistics on state government finances effective with FY 2005 data. Some | |
| of these changes will be obvious (e.g., new variables, no more data for existing | |
| ones, large increases due to expanded coverage of variable). Others, however, | |
| will not be as apparent. | |
| ==================== | |
| UNIVERSE DESCRIPTION | |
| ==================== | |
| The data cover the 50 state governments and D.C. only. No local government data are | |
| included and should not be interpreted as state-area data (state government | |
| plus local government tax collections combined.) | |
| The state government tax data presented by the U.S. Census Bureau may differ | |
| from data published by state governments because the Census Bureau may be | |
| using a different definition of which organizations are covered under the | |
| term, state government . | |
| For the purpose of State Government Tax Collections statistics, the term | |
| state government refers not only to the executive, legislative, and judicial | |
| branches of a given state, but it also includes agencies, institutions, | |
| commissions, and public authorities that operate separately or somewhat | |
| autonomously from the central state government but where the state government | |
| maintains administrative or fiscal control over their activities as defined | |
| by the Census Bureau. | |
| For further information on the definition and organization of governments, | |
| see Chapter 1 of the Government Finance and Employment Classification Manual | |
| which can be accessed on-line here: | |
| https://www2.census.gov/programs-surveys/govs/about/2006_classification_manual.pdf | |
| and the Census of Governments which can be accessed on-line here: | |
| https://www.census.gov/programs-surveys/cog.html | |
| ========================== | |
| SUBJECT MATTER DESCRIPTION | |
| ========================== | |
| This data base contains statistics on up to 25 State Tax items. | |
| These tax data are in thousands of dollars. | |
| Statistics on the State Government Tax Collections Survey include | |
| measurement of tax by category: Property Tax, Sales and Gross Receipts | |
| Taxes, License Taxes, Income Taxes, and Other Taxes. Each tax category | |
| is broken down into sub-categories (e.g., motor fuel sales, alcoholic | |
| beverage sales, motor vehicle licenses, alcoholic beverage licenses, | |
| and so on). There are currently 25 different tax codes that state tax | |
| revenue may fall into. | |
| The tax statistics are in terms of current dollar amounts as originally | |
| reported. They have not been adjusted for price and wage changes occurring | |
| through the years. | |
| The statistics reflect state government fiscal years that end on June 30, | |
| except for four states with other ending dates: | |
| Alabama and Michigan (September 30), New York (March 31), and Texas (August 31). | |
| - For detailed descriptions and definitions of terms used in this series, | |
| refer to our classification manual which can be accessed on-line here: | |
| https://www2.census.gov/programs-surveys/govs/about/2006_classification_manual.pdf | |
| ============= | |
| YEARS COVERED | |
| ============= | |
| This data base covers fiscal years 1942, 1944, 1946, 1948, and 1950 (limited | |
| detail) and 1951 to 2024. National totals only are also shown for selected | |
| years between 1902 and 1940. | |
| ===================== | |
| OTHER DATA USER NOTES | |
| ===================== | |
| - This data base is a file of the U.S. Census Bureau. It is an archive | |
| of the data items published in the report series, "State Government Finances," | |
| since 1951. Limited data are also shown for even years between 1942 and 1950. | |
| These data are based on the periodic censuses of governments and annual surveys | |
| of government finances. | |
| - The data are based on information from public records and contain no | |
| confidential data. | |
| - Additional information on technical documentation, including methodology, can be accessed on-line here: | |
| https://www.census.gov/programs-surveys/stc/technical-documentation.html | |
| - Numbers like "-11111" are flags meaning that the data | |
| item was not published in year cited. | |
| - Data users who create their own estimates using these data should cite the | |
| Census Bureau as the source of the original data only. | |
| - Suggested citation: U.S. Census Bureau, Annual Survey of State Government | |
| Tax Collections (years) | |
| ============================================================================== | |
| State Finance and Tax Statistics Branch | |
| Economy-wide Statistics Division | |
| US Census Bureau | |
| U.S. Department of Commerce | |
| Washington, D.C. 20233-6800 | |
| 866-820-7210 | |
| ================================== END ======================================= | |