Basic Statistics for Sales & Use Tax & Property & Special Taxes
Sales and Use Tax Collected (Billions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Collected |
41.50 |
44.30 |
45.10 |
44.40 |
39.90 |
42.2 |
| General Fund – 5.00% |
26.18 |
27.94 |
28.40 |
27.70 |
25.30 |
27.7 |
| Local Revenue Fund – 0.50% |
2.64 |
2.81 |
2.85 |
2.80 |
2.40 |
2.3 |
| Local Public Safety – 0.50% |
2.64 |
2.81 |
2.85 |
2.80 |
2.40 |
2.3 |
| Fiscal Recovery – 0.25% |
1.19 |
1.40 |
1.41 |
1.40 |
1.20 |
1.2 |
| Bradley-Burns – 1.00% |
5.37 |
5.60 |
5.68 |
5.70 |
5.00 |
4.7 |
| Special Districts – Rates Vary |
3.47 |
3.74 |
3.92 |
4.00 |
3.60 |
4.0 |
Consumer Use Tax Collections (Millions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Collected |
715.20 |
749.60 |
742.70 |
650.10 |
490.40 |
512.5 |
| DMV Collections [1] |
631.50 |
645.70 |
617.90 |
549.10 |
440.70 |
462.2 |
| DHCD Collections [2] |
8.60 |
8.60 |
6.20 |
4.30 |
3.20 |
3.3 |
| Consumer Use Tax Section [3, 4] |
75.10 |
95.30 |
118.60 |
96.70 |
46.50 |
47.0 |
Note: These totals do not include use tax that was self-reported by the purchaser or use tax billed through audits:
- DMV, Department of Motor Vehicles, collects the tax on sales of vehicles and vessels by non-dealers
- DHCD, Department of Housing and Community Development, collects tax on non-dealer sales of mobile homes
- BOE’s Consumer Use Tax Section collects the tax on vehicle and vessel transfers not reported through DMV, on unreported purchases of aircraft, and on purchases reported to the U.S. Customs Service.
- Consumer Use Tax Section collection figures are not adjusted for offsets generated by billing adjustments, cancellations, refunds, and write-offs.
Sales and Use Tax Accounts Receivable [AR] (Millions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Beginning AR Balance |
714.42 |
827.96 |
1,061.95 |
725.47 |
873.27 |
1,422.23 |
| Additions During FY |
558.75 |
685.42 |
108.97 |
564.95 |
774.02 |
805.89 |
| Available for Collection |
1,273.17 |
1,513.38 |
1,170.92 |
1,290.42 |
1,647.29 |
2,228.33 |
| Total Collected |
333.52 |
387.50 |
376.70 |
372.90 |
411.02 |
517.41 |
| % of AR Collected |
26.20% |
25.60% |
32.17% |
28.90% |
24.95% |
23.22% |
Note: Amounts represent collectible accounts, which do not include accounts in legal statuses such as bankruptcy and probate.
Sales and Use Tax Returns Filed:
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Paper Returns (Millions) |
2.30 |
2.30 |
2.30 |
2.26 |
2.20 |
2.3 |
| E-Filed Returns |
10,500 |
18,800 |
24,935 |
41,847 |
313,942 |
774,577 |
| Returns Filed Electronically (%) |
0.4% |
0.8% |
1.0% |
1.8% |
14.2% |
33.7% |
Use Tax Reported on Franchise Tax Board (FTB) Returns:
| Calendar Year: |
2005 |
2006 |
2007 |
2008 |
2009 |
2009-10 |
| Number of Returns |
29,885 |
30,607 |
33,993 |
44,114 |
50,540 |
60.678 |
| Use Tax Reported (Millions of $) |
4.59 |
5.46 |
5.54 |
8.96 |
10.19 |
10.20 |
Note: Totals reported on calendar year, as required by the Department of Finance.
Total Taxpayers Registered with BOE (by Type of Return):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Taxpayers Registered |
885,000 |
878,896 |
863,993 |
863,648 |
857,271 |
1,046,253 |
| Reporting Basis: |
|
|
|
|
|
|
| Yearly |
398,250 |
390,790 |
371,516 |
371,369 |
437,208 |
533,589 |
| Quarterly |
283,200 |
291,462 |
302,398 |
310,913 |
274,327 |
334,801 |
| Monthly |
44,250 |
36,228 |
25,920 |
17,273 |
17,145 |
20,925 |
| Quarterly, but Prepaying Monthly |
159,300 |
160,416 |
164,159 |
164,093 |
128,591 |
156,938 |
Changes in Taxpayer Registration and Taxpayer Office Visits
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| New Permits |
178,000 |
159,302 |
154,512 |
144,598 |
132,804 |
352,258 |
| Closeouts |
130,000 |
131,679 |
140,299 |
92,044 |
154,882 |
163,461 |
| Office Visits |
319,000 |
298,854 |
301,000 |
291,200 |
270,083 |
282,491 |
Taxpayer Services – Outreach
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Small Business Fairs |
|
|
6 |
9 |
9 |
5 |
| Non-Profit Seminars |
6 |
11 |
10 |
7 |
10 |
3 |
| District Office Taxpayer Classes |
223 |
299 |
326 |
292 |
285 |
260 |
Note: Statistics for small business fair and non-profit seminars were compiled on a consistent basis starting in FY 2006-07.
Taxpayer Assistance – Call Center
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Calls Received |
494,000 |
460,803 |
472,261 |
449,781 |
604,171 |
676,371 |
| Helped by Customer Service Representatives (CSR) |
369,000 |
378,622 |
388,684 |
400,841 |
520,594 |
630,513 |
| Percentage of Calls Connected to CSR |
75% |
82% |
82% |
89% |
86% |
93.22% |
Taxpayer Assistance – Board Website [1]
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Visits |
Partial Data |
4,829,550 |
5,877,911 |
6,207,594 |
7,799,461 |
39,920,261 |
| Average Daily Visits |
Partial Data |
158,864 |
193,388 |
203,323 |
256,680 |
-3 |
| Percentage Increase in Visits From Prior Year |
|
|
22% |
6% |
– – [2] |
-3 |
| Page Views |
Partial Data |
29,474,618 |
34,090,550 |
35,061,264 |
53,199,996 |
68,178,504 |
| Average Daily Page Views |
Partial Data |
968,719 |
1,120,459 |
1,148,738 |
1,750,423 |
2,243,072 |
| Percentage Increase in Page Views From Prior Year |
|
|
16% |
3% |
52% |
28% |
Notes:
- Statistics for Board Website usage were compiled on a consistent basis starting in FY 2005-06
- The method used to compile statistics was changed for FY 2008-09.
Excise Taxes Collected by Program (Millions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Collected |
3,788.61 |
3,852.93 |
3,930.28 |
3,904.02 |
3,823.80 |
3,815.60 |
| Cigarette and Tobacco Products |
1,009.00 |
1,010.00 |
1,011.00 |
1,004.00 |
985.00 |
926.6 |
| Alcoholic Beverages |
312.40 |
312.36 |
328.16 |
327.27 |
324.00 |
311.30 |
| Cigarette and Tobacco Licensing |
2.94 |
1.85 |
2.18 |
1.93 |
1.90 |
1.80 |
| Insurance Premium [1] |
1,970.00 |
2,000.00 |
1,980.00 |
2,010.00 |
1,900.00 |
1900.00 |
| All Other Programs [2] |
494.27 |
528.72 |
608.94 |
560.82 |
612.90 |
675.90 |
Notes:
- Taxes due for the Insurance Tax Program are payable to other state agencies, but administered by BOE
- Includes the Electrical Energy, Emergency Telephone User and Natural Gas Surcharge
Environmental Fees Collected by Program (Millions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total Collected |
213.72 |
279.53 |
276.94 |
280.44 |
298.40 |
375.80 |
| Hazardous Substances Taxes [1] |
65.31 |
66.20 |
67.85 |
76.53 |
79.20 |
76.34 |
| Electronic Waste Recycling |
30.80 |
78.32 |
79.34 |
80.33 |
108.00 |
175.80 |
| Occupational Lead Poisoning |
2.99 |
3.09 |
3.13 |
3.30 |
3.40 |
3.60 |
| All Other Programs [2] |
114.62 |
131.92 |
126.62 |
120.28 |
107.80 |
98.20 |
Notes:
- Includes the Environmental Fee, Activity Fee, Generator Fee, Disposal Fee and Facility Fee
- Includes the Integrated Waste Management Fee, California Tire Fee, Marine Invasive Species Fee and Water Rights Fee
Fuel Taxes Collected by Program (Millions of $):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Total for Division: |
3,717.45 |
3,780.30 |
3,829.28 |
3,807.13 |
3,495.70 |
3,542.40 |
| Fuel Taxes [1], [2] |
3,460.00 |
3,500.00 |
3,540.00 |
3,500.00 |
3,225.80 |
3200.00 |
| All Other Programs [3] |
257.45 |
280.30 |
289.28 |
307.13 |
269.90 |
342.40 |
Notes:
- Includes Motor Vehicle Fuel, Diesel Fuel, Alternative Fuels and Aircraft Jet Fuels
- Taxes due for the Motor Vehicle Fuel Program are payable to other state agencies, but administered by BOE
- Includes Underground Storage Tank Fee, Childhood Poisoning and Prevention Fee and Oil Spill Prevention Fee/Oil Spill Response Fee
Total Taxpayers Registered for Special Taxes (by Division):
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Excise Taxes |
55,454 |
48,808 |
62,662 |
64,090 |
52,374 |
49,695 |
| Environmental Fees |
128,553 |
115,209 |
113,001 |
118,857 |
116,619 |
109,411 |
| Fuel Taxes |
62,948 |
59,849 |
61,824 |
67,870 |
65,944 |
67,773 |
| Total Special Taxes Permits |
246,955 |
223,866 |
237,487 |
250,817 |
234,937 |
226,869 |
County and State Assessed Property Taxes:
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Revenue Generated by County Assessed Property Levies (Billions of $) |
34.52 |
38.34 |
43.16 |
47.21 |
49.84 |
49.20 |
| Valuation of State Assessed Properties (Billions of $) [1] |
65.60 |
67.00 |
67.60 |
71.68 |
75.70 |
79.00 |
Note:
- The State Assessed Property Taxes Division sets a value on certain properties, such as railroads and private utilities. The counties levy taxes on all other properties.
Taxpayer Services – Outreach
| Fiscal Year: |
2004-05 |
2005-06 |
2006-07 |
2007-08 |
2008-09 |
2009-10 |
| Cigarette and Tobacco Licensing: |
| Retailer Training Sessions Held |
|
|
|
|
18 |
14 |
| Number of Attendees |
|
|
|
|
475 |
240 |
| Training Sessions for Law Enforcement and Industry Groups |
|
|
|
|
7 |
3 |
Note:
Training sessions held to support enforcement of cigarette and tobacco licensing provisions established by Assembly Bill 71 and started during FY 2008-09.
| County and State Assessed Property Taxes: |
| Classroom Training Sessions [1] |
|
45 |
45 |
49 |
43 |
58 |
14 |
| Number of Attendees |
|
1325 |
1300 |
1386 |
1168 |
1475 |
319 |
| Web-based Self Study Sessions [2] |
|
|
236 |
95 |
316 |
374 |
505 |
Notes:
- Classes to provide assessors continuing education and training.
- BOE introduced web-based online training classes for assessors and trainers in FY 2005-06.
