Monday, September 28, 2015

California State Tax Revenues Increase by 13.8% in 2Q15

The U.S. Census Bureau released figures for second quarter state and local tax collections by state and type of tax. At $274.4 billion, total state tax revenues collected across all fifty states (excluding Washington, DC) were up by 5.8% in the second quarter of 2015 compared with the same period in 2014 – a reflection of stronger economic growth and the improving health of state and local finances. In California, tax revenues were up by 13.8% to $51.4 billion in the second quarter, an increase of nearly $6.3 billion.

All three of California’s largest tax revenue categories recorded significant increases in collections during the second quarter. General sales tax revenues rose by 6.0% to $10.3 billion, but were outpaced by the national increase of 9.2%. Personal income tax revenues were $28.7 billion in the second quarter, an increase of 20.6% over the year. Nationally, personal income taxes were up by 13.6%. The strong gain is indicative of healthy job growth and rising household incomes.



California’s corporations paid $4.7 billion in incomes taxes during the second quarter, an increase of 12.5% compared with the same period a year ago. Corporate tax payments tend to be very volatile – in the first quarter of this year, corporate tax revenues decline by 2.5% -- but they count for a relatively small share of California’s “Big Three” revenue sources. Across the U.S., corporate incomes taxes were up by 5.5%.

Other noteworthy changes include a 7.8% uptick in property tax revenues, the result of rising home prices, and a decline of 2.9% in motor fuel sales taxes stemming from increased vehicle fuel efficiency and the rising use of hybrid or electric cars.

Altogether, sales and personal income taxes made up 66% of state revenues nationwide. California relies more heavily on these two revenue sources compared to other states. Sales and personal income taxes regularly contribute about 75% of total tax revenues received in a given quarter.


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