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December 2009 Collections

For Immediate Release:  January 13, 2010

TENNESSEE DEPARTMENT OF REVENUE PROVIDES ANALYSIS
OF DECEMBER 2009 COLLECTIONS

NASHVILLE - December 2009 collections of the Tennessee Department of Revenue were $766,679,158, a decrease of $44,357,419 or 5.5 percent from December 2008 collections.

Sales and use tax collections totaled $490,099,782, a decrease of $14,546,381 or 2.9 percent from December 2008 collections.

Collections from the retail trade group decreased 0.9 percent. Items with significant changes include:

  • Motor vehicle dealers and service stations: up 6.7 percent (with a 6.6 percent increase in the new, used motor vehicle sub-category item)
  • General merchandise stores: down 4.4 percent
  • Food stores: down 4.0 percent
  • Home furniture, furniture & equipment stores: down 7.0 percent

Collections from the service group decreased 5.1 percent from December 2008. The biggest contributors to the decline were business services (12.4 percent) and hotel and lodging places (12.0 percent).

Collections from the non-retail, non-services group decreased 8.4 percent led by losses in electric, gas & sanitary services (17.5 percent), communications (7.8 percent), and manufacturing (12.0 percent); partially offsetting these losses was a gain in finance, insurance & real estate (117.6 percent).

Consumer use tax tax collections were $272,494, a decrease of $45,612 or 14.3 percent, from December 2008.

Franchise and excise tax collections were $114,279,558, a decrease of $28,198,660 or 19.8 percent over the collection in December 2008. Separately, franchise tax collections were $52,059,760, an increase of $3,585,859 or 7.4 percent from last December. Excise tax collections were $62,219,798, a decrease of $31,782,519 or 33.8 percent from December 2008.

Inheritance, gift and estate tax collections were $9,913,359, an increase of $2,769,170 or 38.8 percent compared to December 2008 collections.

TVA in-lieu of tax collections were $26,498,172, an increase of $2,483,736 or 10.3 percent compared to December 2008 collections.

Motor vehicle registration tax collections were $15,568,156, an increase of $1,087,155 or 7.5 percent compared to December 2008 collections.

Tobacco tax collections were $20,068,507, a decrease of $6,893,832 or 25.6 percent compared to December 2008.

Gasoline tax collections were $47,862,494, a decrease of $1,051,529 or 2.2 percent compared to December 2008.

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2008-2009 fiscal year, the department collected $10.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2008-2009 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.

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