Comparative Yield of State Taxes, 1970-71 through 2001-02
Includes both General and Special Funds
     (Dollars in Thousands)
Year Bank and Estate Alcoholic Horse Motor   
Ending Sales Personal Corporation Tobacco Inheritance Insurance Beverage Racing Vehicle Vehicle
June 30 and Use Income (a) (b) and Gift (c) (d) (e) (f) Fuel (g) Fees (h)
1971 $1,808,052 $1,264,383 $532,091 $239,721 $185,699 $158,423 $106,556 $64,601 $674,635 $513,202
1972 2,015,993 1,785,618 662,522 247,424 220,192 170,179 112,091 69,380 712,426 547,845
1973 2,198,523 1,884,058 866,117 253,602 260,119 179,674 114,884 72,693 746,196 596,922
1974 2,675,738 1,829,385 1,057,191 258,921 231,934 201,697 119,312 78,289 742,702 644,448
1975 3,376,078 2,579,676 1,253,673 261,975 242,627 202,991 120,749 86,637 752,234 664,453
1976 3,742,524 3,086,611 1,286,515 268,610 316,648 241,224 125,313 96,117 766,555 749,936
1977 4,314,201 3,761,356 1,641,500 269,384 367,964 322,476 127,485 102,702 810,321 807,782
1978 5,030,438 4,667,887 2,082,208 273,658 365,092 387,560 132,060 111,591 850,181 924,410
1979 5,780,919 4,761,571 2,381,223 268,816 416,955 420,184 140,059 112,856 896,591 1,021,856
1980 6,623,521 6,506,015 2,510,039 290,043 465,611 446,228 138,940 127,002 852,752 1,096,640
1981 7,131,429 6,628,694 2,730,624 278,161 530,185 460,926 142,860 129,779 839,994 1,127,293
1982 7,689,023 7,483,007 2,648,735 276,824 482,300 454,984 139,523 119,626 833,446 1,373,354
1983 7,795,488 7,701,099 2,536,011 271,621 517,875 736,929 136,209 120,159 928,633 1,614,993
1984 8,797,865 9,290,279 3,231,281 263,231 236,452 457,490 137,433 141,001 1,213,167 1,906,290
1985 9,797,564 10,807,706 3,664,593 262,868 296,805 643,139 135,786 133,814 1,159,637 2,137,326
1986 10,317,930 11,413,040 3,843,024 258,141 252,810 839,939 132,262 131,592 1,194,172 2,515,295
1987 10,904,022 13,924,527 4,800,843 255,076 273,089 1,008,804 131,288 131,733 1,245,881 2,692,835
1988 11,650,531 12,950,346 4,776,388 250,572 304,148 1,158,321 128,734 132,208 1,293,254 2,966,334
1989 12,650,893 15,889,179 5,138,009 559,617 335,091 1,317,630 128,264 143,379 1,320,512 3,142,484
1990 13,917,771 16,906,568 4,965,389 787,076 388,527 1,167,684 128,524 147,920 1,349,146 3,305,711
1991 13,839,573 16,852,079 4,544,783 745,074 498,774 1,287,152 129,640 148,279 1,999,771 3,513,159
1992 17,458,521 17,242,816 4,538,451 726,064 446,696 1,167,307 321,352 130,042 2,457,229 4,369,862
1993 16,598,863 17,358,751 4,659,950 677,846 458,433 1,188,181 292,107 114,037 2,412,574 4,470,321
1994 16,857,369 17,402,976 4,809,273 664,322 552,139 1,196,921 275,797 118,215 2,547,633 4,518,795
1995 16,273,800 18,608,181 5,685,618 674,727 595,238 998,868 268,957 108,974 2,685,731 4,749,594
1996 17,466,584 20,877,687 5,862,420 666,779 659,338 1,131,737 269,227 106,057 2,757,289 5,009,319
1997 18,424,355 23,275,990 5,788,414 665,415 599,255 1,199,554 271,065 90,627 2,824,589 5,260,355
1998 19,548,574 27,927,940 5,836,881 644,297 780,197 1,221,285 270,947 81,930 2,853,846 5,660,574
1999 21,013,674 30,894,865 5,724,237 976,513 890,489 1,253,972 273,112 61,185 3,025,226 5,610,374
2000 23,457,385 39,574,649 6,638,762 1,216,646 928,148 1,299,777 282,165 45,563 3,041,370 5,241,110
2001 * 25,022,940 43,305,000 6,865,000 1,188,000 968,000 1,330,000 288,000 42,078 3,136,879 5,199,885
2002 * 26,158,680 44,810,000 6,931,000 1,170,600 1,022,000 1,353,000 291,000 42,078 3,220,720 5,448,536
(a) Includes the corporation income tax and, from 1989 through 1997, the unitary election fee.
(b) Proposition 99 (November 1988) increased the cigarette tax to $0.35 per pack and added an equivalent tax to other tobacco products.
The Breast Cancer Act added $0.02 per pack effective 1/1/94.
Proposition 10 (November 1998) increased the cigarette tax to $0.87 per pack and added the equivalent of $1.00 tax to other tobacco products.
(c) Proposition 6 (June 1982) repealed the inheritance and gift taxes and imposed an estate tax equal to the maximum allowable
Federal estate tax credit effective for decedents dying on or after June 8, 1982.
(d) The conclusion of litigation resulted in additional revenue of $51 million in 1987-88, $178 million in 1988-89, $7 million in 1990-91, and $5 million in 1991-92. 
It also resulted in refunds of $46 million in 1993-94, $127 million in 1994-95, $39 million in 1995-96, $15 million in 1996-97, and $30 million in 1997-98.
(e) Alcoholic beverage excise taxes were significantly increased effective July 15, 1991.
(f) Beginning in 1988-89, includes revenues from satellite wagering that were not included in prior years.
(g) Motor vehicle fuel tax (gasoline), use fuel tax (diesel and other fuels), and jet fuel.
(h) Registration and weight fees, motor vehicle license fees, and other fees.  Due to the offset program, 1998-99 vehicle license fee values reflect a 25 percent
reduction for 1999.  The values reflect a 35 percent reduction for 2000, and 2001.
* Estimated