Federal Excise Taxes, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1996-2012
(Money amounts are in thousands of dollars)
19-Jan-16
Federal Excise Taxes Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and
Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1996-2013
[Money amounts are in thousands of dollars]
Fiscal year
Type of excise tax by agency to which
tax was reported or paid
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
by quarter ending—
March
June
2005
2005
2006
Tax rates in effect on
October 1, 2005
2007
by quarter ending—
March
June
2006
2006
Tax rates in effect on
October 1, 2006
2008
by quarter ending—
March
June
2007
2007
Tax rates in effect on
October 1, 2007
by quarter ending—
March
June
2008
2008
2009 [13]
2010
2011
2012
2013
Total excise tax collections.......................................................... 56,027,000
Excise tax collections or liabilities reported
by the Internal Revenue Service [1]
Total excise tax collections.......................................................... 42,221,611
Tax liabilities by type of excise tax, total..................................... 40,998,482
Retail excise taxes:
Luxury taxes:
Passenger vehicles (expired January 1 2
532,180
Boats (repealed January 1 1993)............
108
Aircraft (repealed, January 1, 1993).........
9
Jewelry (repealed, January 1, 1993)........
-126
Furs (repealed January 1 1993)..............
54
Dyed diesel fuel used in trains:
Total excluding floor stocks....................
148,600
58,690,000
59,231,000
72,076,000
70,648,000
68,241,000
69,171,000
69,490,000
71,781,000
75,194,000
16,799,000
17,299,000
18,686,000
22,410,000
various
76,080,000
17,626,000
17,836,000
19,630,000
20,988,000
various
71,310,000
16,410,000
16,579,000
17,867,000
20,454,000
various
69,117,000
16,518,000
16,125,000
17,473,000
19,001,000
70,740,000
74,730,000
76,590,000
83,559,000
88,042,000
44,805,621
45,533,817
45,642,716
N/A
58,585,763
N/A
54,810,038
N/A
52,418,848
N/A
52,136,835
N/A
52,771,160
N/A
54,807,225
N/A
57,252,098
N/A
12,691,788
N/A
13,592,926
N/A
14,282,139
N/A
16,685,245
N/A
various
N/A
57,989,543
N/A
13,268,974
N/A
13,782,938
N/A
14,902,835
N/A
16,034,796
N/A
various
N/A
53,049,612
N/A
11,868,038
N/A
12,510,998
N/A
13,307,696
N/A
15,362,880
N/A
various
N/A
51,671,463
N/A
11,974,992
N/A
12,208,787
N/A
12,858,060
N/A
14,629,624
N/A
46,599,189
N/A
47,153,902
N/A
47,436,116
N/A
58,761,272
N/A
60,412,911
N/A
440,347
-19
-5
5
428,471
283
3
---
401,535
---12
407,222
-----
341,981
19
--1
252,834
-----
65,162
-----
3,032
-----
1,503
-1
---
-224
-----
387
-----
604
-1
---
736
-----
-465
--2
--
-315
-----
330
--2
--
-224
-----
-256
-----
568
-----
90
-----
771
-----
-296
-----
3
-----
-58
-----
-63
-----
5
-----
-5
-----
5
-----
------
-25,811
-----
66
-----
2
-----
-5
-----
152,700
206,617
170,463
170,960
167,161
147,408
162,654
127,169
93,032
30,094
25,766
23,948
13,224
14,115
16,071
26,364
4,547
-21,096
9,887
-8,547
-9,287
-13,149
$0.001 per gallon
-40,953
-12,016
-6,832
-11,702
-10,403
-32,629
-46,292
-48,119
-40,303
-35,771
4
-4,589
N/A
N/A
-2,589
N/A
N/A
7
2,458
N/A
N/A
-2,317
N/A
N/A
-2,380
N/A
N/A
1
1,731
N/A
N/A
-1,266
N/A
N/A
1
1,139
N/A
N/A
--1,122
N/A
N/A
-245
N/A
N/A
--183
N/A
N/A
--640
N/A
N/A
--544
N/A
N/A
$.044 per gallon; reduced to $.034 on 1/1/05;
reduced to $.024 on 7/1/05
N/A
$0.074 per gallon; repealed 1/1/05
$0.001 per gallon
$0.001 per gallon
61,097
Floor stocks................................................
1,173
Dyed diesel fuel for certain intercity or local buse
-4,523
Dyed diesel
N/A
Dyed kerosene
N/A
Special motor fuels (expired September 30 2011:
Total excluding floor stocks....................
41,300
Floor stocks.................................................
-2
Liquified petroleum gas [2]........................................
N/A
Compressed natural gas.............................................
866
Alcohol fuels [2]............................................................
166
Fuels used commercially on inland waterways [3].
125,520
Truck, trailer, and semitrailer chassis and bodies,
and tractors..................................................
1,804,000
Manufacturer's excise taxes:
Gas guzzlers [2].............................................................
52,641
Highway-type tires [2].................................................
354,100
Tires other than biasply or super single [4].............
N/A
Biasply or super single tires [4]..................................
N/A
Super single tires for steering [4]..............................
N/A
Aviation gasoline [5]....................................................
5,681
Gasoline except for use in gasohol:
Total, excluding floor stocks.................... 19,653,800
Floor stocks.................................................
2,118
Diesel fuel, except for trains and intercity buses:
Total, excluding floor stocks [2]...............
7,091,500
Floor stocks.................................................
-2,382
Diesel-water fuel emulsion.........................................
N/A
Kerosene for use in aviation.......................................
N/A
Floor stocks.................................................
N/A
Other exempt fuels......................................................
N/A
Alternative fuel:
Liquid petroleum gas.................................
N/A
Biodiesel fuel not used as fuel.................
N/A
P series fuel..................................................
N/A
Compressed natural gas............................
N/A
Liquefied hydrogen....................................
N/A
Liquefied fuel derived from coal..............
N/A
Liquefied hydrocarbons - biomass..........
N/A
Liquefied natural gas..................................
N/A
Gasoline for use in gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent
8,258
7.7 percent under 10 percent.
5,732
10 percent or more...................
293,120
Floor stocks.................................................
4
Gasohol by alcohol content:
Total, excluding floor stocks:
5.7 percent under 7.7 percent
223,109
7.7 percent under 10 percent.
235,639
10 percent or more...................
964,220
Floor stocks.................................................
1
Aviation-grade kerosene (except gasoline) for
noncommercial use:
Total excluding floor stocks ...................
88,400
Floor stocks.................................................
4,685
Aviation-grade kerosene (except gasoline) for
commercial use (other than foreign trad
541,140
Floor stocks.................................................
-Kerosene (effective July 1, 1998) .............................
N/A
Coal:
Mined underground:
At 4.4 percent of sales price....
146,900
At $1.10 per ton.........................
254,700
Surface mined:
At 4.4 percent of sales price....
66,900
At $0.55 per ton.........................
146,600
Certain vaccines [2]......................................................
169,808
Sport fishing equipment.............................................
94,500
Fishing tackle boxes....................................................
-Electric outboard motors, sonar devices................
2,445
--3,386
20,205
601
--901
5,980
88
--908
5,555
263
--489
4,403
161
--1,088
4,267
89
N/A
$0.074 per gallon; repealed 1/1/05
$0.001 per gallon
$0.001 per gallon
1
-1,305
22,065
331
--321
5,357
-60
--162
6,272
163
--412
4,699
95
1
-410
5,737
133
N/A
N/A
$0.001 per gallon
$0.001 per gallon
--1,269
21,221
363
--339
5,002
174
--224
6,436
140
--384
4,774
21
--322
5,009
28
1
-1,446
18,902
433
--1,679
19,337
186
--3,513
20,459
143
--2,388
19,244
124
--1,311
19,204
128
37,300
-N/A
1,047
28
120,687
18,745
-N/A
1,025
258
117,313
23,757
-17
N/A
865
-377
121,903
19,535
-1
N/A
1,145
807
118,666
18,404
-N/A
1,026
5,462
114,110
17,570
-N/A
895
408
111,311
14,226
-N/A
1,735
-9,986
111,058
12,990
-N/A
1,406
7,367
110,364
12,724
-N/A
1,401
2,715
103,375
3,626
-N/A
414
636
29,091
2,988
-N/A
324
568
25,220
2,865
-N/A
299
634
26,670
3,245
-N/A
364
877
22,394
10,764
N/A
N/A
1,216
2,053
99,125
3,214
N/A
N/A
373
546
25,066
2,869
N/A
N/A
353
309
23,774
2,646
N/A
N/A
375
239
25,277
2,035
N/A
N/A
115
959
25,008
$0.136 per gallon
N/A
N/A
$0.183 per gasoline gallon equivalent (GGE)
various
$0.224 per gallon, reduced to $.201 as of 1/1/07
590
-N/A
366
6,869
90,257
524
-N/A
299
5,354
24,705
42
-N/A
39
270
21,186
29
-N/A
16
489
22,154
-5
-N/A
12
756
22,212
$0.136 per gallon
N/A
N/A
$0.183 per gasoline gallon equivalent (GGE)
various
$0.201 per gallon
67
-N/A
-83
2,907
86,387
33
-N/A
-5
542
22,462
25
-N/A
-536
21,074
-1
-N/A
-78
867
23,297
10
-N/A
-962
19,554
50
-N/A
-24
478
75,289
1,673,193
146
-N/A
7
967
79,841
1,859,906
--13,787
-366
81,286
2,576,205
---13,750
-296
84,493
3,532,937
--2
-766
78,246
3,321,701
1,785,700
2,119,063
2,956,880
2,775,788
1,573,968
1,574,947
1,608,208
2,235,178
3,008,461
712,353
668,710
830,121
797,277
$0.136 per gallon
N/A
N/A
$0.4854 per 1000 cubic feet
various
$.244 per gallon; reduced to $.234 on 1/1/05;
reduced to $.224 on 7/1/05
12 percent of price
48,155
368,500
N/A
N/A
N/A
43,909
47,687
388,594
N/A
N/A
N/A
60,741
68,327
416,658
N/A
N/A
N/A
57,832
70,788
420,299
N/A
N/A
N/A
58,472
78,157
354,769
N/A
N/A
N/A
49,687
79,705
372,800
N/A
N/A
N/A
62,574
126,685
403,892
N/A
N/A
N/A
57,953
140,834
433,116
N/A
N/A
N/A
44,611
163,825
471,066
N/A
N/A
N/A
39,357
53,185
113,951
N/A
N/A
N/A
9,657
39,233
109,075
N/A
N/A
N/A
10,283
37,868
124,438
N/A
N/A
N/A
5,812
33,539
123,602
N/A
N/A
N/A
13,605
various
various
$.0945
as of 6/2006, $.04725
as of 6/2006, $.0945
$0.194 per gallon
99,256
-45,333
365,459
-14,620
484
32,828
85,226
-41,339
414,562
-17,122
402
33,981
68,905
-61,738
510,266
-24,241
881
30,768
73,488
-83,599
497,127
-24,580
1,544
30,451
61,334
-81,160
486,906
-13,081
1,225
28,115
20,836,000
-1,491
20,644,998
1
21,236,659
-65
21,040,777
2
20,619,195
-21
20,942,138
2
20,169,608
--
18,232,507
--
23,725,624
--
4,427,573
--
6,122,300
--
6,547,038
8
6,628,713
-8
$0.184 per gallon
N/A
25,517,830
--
6,416,483
--
6,131,592
1
6,480,345
--
6,489,410
--
$0.184 per gallon
N/A
25,772,347
--
6,451,163
--
6,216,458
--
6,534,362
--
6,570,364
--
$0.184 per gallon
N/A
25,101,218
--
6,489,089
--
6,094,556
--
6,295,234
--
6,222,339
--
25,072,809
--
25,068,831
--
24,848,533
--
24,766,580
--
24,686,358
--
7,160,800
105
N/A
N/A
N/A
N/A
7,497,816
-66
N/A
N/A
N/A
N/A
7,895,919
121
N/A
N/A
N/A
N/A
8,229,762
-133
N/A
N/A
N/A
N/A
8,208,994
-N/A
N/A
N/A
N/A
8,214,559
-N/A
N/A
N/A
N/A
8,581,467
-N/A
N/A
N/A
N/A
9,016,694
-N/A
N/A
N/A
N/A
$0.244 per gallon
N/A
$0.198 per gallon
$0.001 per gallon
$0.001 per gallon
various
9,766,771
--95
7,920
-1,130
2,403,335
--85
1,052
-17
251
2,379,670
--9
1,028
17
312
2,486,903
--1
4,121
-160
2,496,863
--1,719
-407
$0.244 per gallon
N/A
$0.198 per gallon
various
various
various
9,340,025
-8
2,367
1
1,292
2,408,500
--850
1
268
2,288,547
--427
-285
2,358,087
-1
608
-365
2,284,891
-7
482
-374
8,496,681
--7
1,818
-1,537
8,645,488
--1,965
-1,634
8,893,771
--95
1,714
5
1,316
8,893,072
-3
1,887
-1,846
8,921,559
--11
1,304
-1,746
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$0.244 per gallon
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,431,764
-38
1,057
-287
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,439,957
-N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,460,034
-41
1,186
-325
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,402,691
-N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,306,951
--989
-250
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,231,481
-N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,396,552
--796
2
247
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
2,302,426
-N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
9,595,301
-79
4,028
2
1,109
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
9,376,555
-N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
$0.183 per gallon
various
$0.184 per gallon
$0.183 per gallon
$0.184 per gallon
$0.244 per gallon
$0.244 per gallon
$0.243 per gallon
13,339
2
-81
4,476
--10
2,042
1,915
2
1
1,020
---61
960
4,560
--1,133
--3
41
3,930
-2
1,167
--2
502
2,934
--84
1,156
--66
539
$0.183 per gallon
various
$0.184 per gallon
$0.183 per gallon
$0.184 per gallon
$0.244 per gallon
$0.244 per gallon
$0.243 per gallon
12,066
80
141
5,443
--35
2,536
3,103
-7
1,800
---4
870
3,334
48
-4
989
--14
286
3,035
32
2
1,297
--13
747
2,594
-136
1,357
--12
633
12,416
10,687
51
6,415
--128
3,572
11,496
-7
9,457
--124
5,217
11,161
-19
11,398
1,617
-73
7,488
11,916
2
-6
12,037
1
-3,014
9,559
8,317
-2
3
20,171
45
-742
10,031
1,390
4,498
214,090
-3
741
3,792
241,946
--
42
13,228
231,114
--
65
4,266
265,273
--
9
4,839
243,702
1
77
4,835
302,407
-1
2,320
946
358,002
--
15,436
503
306,441
--
3,601
90
73,182
--
3,737
210
73,258
--
---22
--
-135
-70
-42
--
-1
-50
-12
--
$0.16369 per gallon; repealed 1/1/05
$0.15596 per gallon; repealed 1/1/05
$0.14666 per gallon; repealed 1/1/05
N/A
-43
-43,096
--
-2
1
17,000
--
-3
-26,000
--
-1
-96
--
-37
-1
---
$0.16369 per gallon; repealed 1/1/05
$0.15596 per gallon; repealed 1/1/05
$0.14666 per gallon; repealed 1/1/05
N/A
11
----
24
-3
--
--1
-15
--
-13
--12
--
-1
24
--
repealed 1/1/05
repealed 1/1/05
repealed 1/1/05
N/A
-1
----
-----
-27
----
-63
----
89
----
-----
-----
---4
-2
--6
-4
-----
107,114
180,575
1,060,250
--
68,917
123,441
1,511,363
--
81,873
180,025
1,537,235
--
25,934
59,104
2,039,428
--
297,763
146,196
1,918,995
-4
406,578
176,148
1,932,347
--
1,296,991
91,017
2,313,542
--
2,363,320
97,098
2,899,287
--
608,812
35,462
833,017
--
608,411
37,983
813,845
--
351
-2,468
12,389
--
103
-22
13,454
--
-53
-31
-6,671
--
$0.15436 per gallon; repealed 1/1/05
$0.14396 per gallon; repealed 1/1/05
$0.132 per gallon; repealed 1/1/05
N/A
738
15
-1,055
--
414
8
681
--
311
4
14
--
2
3
6
--
11
--1,756
--
$0.15436 per gallon; repealed 1/1/05
$0.14396 per gallon; repealed 1/1/05
$0.132 per gallon; repealed 1/1/05
N/A
-16,521
-2,552
-417
--
---319
--
-33,881
-3,447
-2,560
--
16,657
785
1,484
--
703
110
978
--
repealed 1/1/05
repealed 1/1/05
repealed 1/1/05
N/A
---5
--
-----
--1
--
---6
--
-----
4
----
-----
-----
-----
-----
Total
December
2004
September
2005
3 percent of price in excess of $40,000, expired 1/1/03
N/A
N/A
N/A
N/A
Total
December
2005
September
2006
3 percent of price in excess of $40,000, expired 1/1/03
N/A
N/A
N/A
N/A
$0.024 per gallon
Total
December
2006
September
2007
expired 1/1/03
N/A
N/A
N/A
N/A
Total
December
2007
September
2008
3,549,821
841,957
839,903
969,635
898,326
12 percent of price
2,871,157
929,210
764,307
633,707
543,933
12 percent of price
2,135,475
532,447
481,816
550,045
571,137
201,671
44,769
419,773
25,717
3,641
40,694
54,747
119,204
N/A
N/A
N/A
8,771
44,816
8,292
103,087
5,768
1,504
8,327
55,728
-55,225
176,403
8,934
978
12,809
46,380
-27,502
140,283
11,015
1,159
10,787
various
various
$0.0945 by weight
$0.04725 by weight
$0.0945 by weight
$0.194 per gallon
178,690
-89,796
503,185
19,712
750
44,183
53,483
-38,372
122,615
8,217
-14
8,919
49,405
-29,644
124,155
6,866
282
10,561
42,409
-7,201
125,099
7,228
326
12,900
33,393
-14,579
131,316
-2,599
156
11,803
various
various
$0.0945 by weight
$0.04725 by weight
$0.0945 by weight
$0.194 per gallon
172,428
-51,209
474,022
-31,520
448
35,470
50,214
-13,357
118,272
-7,330
131
10,118
35,983
-14,925
113,991
-9,252
111
6,288
46,172
-10,270
119,632
-7,423
155
10,157
40,059
-12,657
122,127
-7,515
51
8,907
157,900
14,202
195,772
-472
173,117
58
159,314
1
187,318
--
287,664
--
286,559
--
322,440
--
1,027,883
--
77,411
--
305,850
--
320,297
--
324,325
--
$0.219 per gallon [6]
$0.219 per gallon [6]
-520,516
10
-159,973
--
-164,732
--
-108,245
10
-87,566
--
$0.219 per gallon [6]
$0.219 per gallon [6]
-103,816
--
-144,271
--
-20,764
--
35,366
--
25,853
--
$0.219 per gallon [6]
$0.219 per gallon [6]
-9,754
--
-6,563
--
-6,829
--
-1,595
--
5,233
--
566,860
-N/A
609,750
-N/A
649,900
-77,726
667,647
-79,591
620,044
-90,331
509,944
-62,857
453,361
-72,128
503,696
-62,085
-98,244
-52,802
115,485
-20,538
-46,633
-25,383
-82,234
-3,671
-84,862
-3,210
$0.044 per gallon [6]
$0.044 per gallon [6]
$0.244 per gallon [6]
451,933
-319
1,064,457
107,299
-322
285,948
118,138
3
280,331
112,591
-257,951
113,905
-240,227
$0.044 per gallon [6]
$0.044 per gallon [6]
$0.244 per gallon
450,686
-3
992,408
113,380
-3
264,724
109,393
-262,453
113,647
-237,420
114,266
-227,811
$0.044 per gallon [6]
$0.044 per gallon [6]
$0.244 per gallon
416,865
-998,561
103,815
-269,147
102,595
-262,371
110,083
-244,544
100,372
179,911
224,409
183,445
220,426
190,133
162,442
197,478
115,291
183,531
135,189
155,966
149,366
134,588
147,646
125,536
194,585
85,816
261,097
28,824
53,540
21,327
67,149
17,638
71,379
18,027
69,029
4.4 percent of value
$1.10 per ton if less than 4.4 percent of value
54,235
275,638
17,495
63,969
12,230
70,037
12,798
73,359
11,712
68,273
4.4 percent of value
$1.10 per ton if less than 4.4 percent of value
38,297
299,701
12,338
69,840
9,261
77,823
8,796
78,373
7,902
73,665
4.4 percent of value
$1.10 per ton if less than 4.4 percent of value
24,994
293,338
7,912
68,000
6,642
71,690
6,405
80,529
4,035
73,119
15,508
291,537
14,277
286,621
10,429
288,493
9,152
272,080
7,472
282,717
71,028
149,282
174,818
93,500
-1,956
69,855
146,476
153,108
94,571
-2,042
78,397
138,019
169,046
97,548
-1,922
79,842
132,526
163,528
100,539
-2,022
90,122
140,004
152,349
100,642
-2,477
103,502
139,634
161,764
97,901
-2,725
109,537
125,760
179,009
97,986
-2,585
120,012
127,877
171,471
103,339
-3,240
134,071
131,451
196,426
101,563
617
2,358
32,705
32,396
37,542
20,620
-708
33,584
31,114
44,163
29,166
-882
32,803
33,270
36,535
30,940
375
353
34,979
34,671
78,186
20,837
242
415
4.4 percent of value
$0.55 per ton if less than 4.4 percent of value
$0.75 per dose
10 percent of sales price
10 percent; reduced to 3 percent on 1/1/05
3 percent of sales price; tax on sonar
devices repealed on 1/1/05
10 percent of sales price up to $10
11-12.4 percent of sales price; tax on arrows
repealed on 11/22/05
$.39 per shaft, increased to $.40 as of 1/1/06
136,097
141,911
254,752
79,127
1,294
2,719
34,425
32,694
66,480
16,860
86
518
32,411
36,155
50,208
21,923
519
828
40,571
37,591
59,108
24,029
442
917
28,690
35,471
78,956
16,315
247
456
159,641
153,755
336,671
84,855
1,342
3,104
39,132
34,597
101,373
16,880
217
578
45,304
40,920
56,238
23,391
420
1,011
36,689
37,340
56,809
24,507
414
1,318
38,516
40,898
122,251
20,077
291
197
42,893
39,430
79,076
16,197
262
401
38,306
39,759
46,721
23,318
349
809
37,985
43,633
53,647
23,059
423
789
39,885
44,367
132,340
14,753
263
365
133,703
190,390
289,593
83,044
1,205
2,065
129,515
179,655
328,775
83,916
693
2,430
117,961
206,795
358,555
93,063
1,552
2,573
91,491
215,892
292,053
95,303
1,711
3,529
94,476
185,996
313,262
94,628
1,432
3,020
589
4,530
3,238
6,070
9,711
6,363
3,602
9,578
24,384
28,017
4,555
4,995
7,330
6,384
6,893
7,429
5,606
9,209
4.4 percent of value
$0.55 per ton if less than 4.4 percent of value
$0.75 per dose
10 percent of sales price
3 percent of sales price
3 percent of sales price; tax on sonar devices
repealed on 1/1/05
10 percent of sales price up to $10
11 percent tax on bows
159,069
167,189
311,784
77,327
1,297
2,364
17,140
26,541
4.4 percent of value
$0.55 per ton if less than 4.4 percent of value
$0.75 per dose
10 percent of sales price
3 percent of sales price
3 percent of sales price; tax on sonar devices
repealed on 1/1/05
10 percent of sales price up to $10
11 percent tax on bows
5,980
880
924
997
3,179
$0.40 per shaft, increased to $0.42 on 1/1/07
8,033
1,043
1,259
2,662
3,069
$.43 per shaft
Fishing rods and poles................................................
Bows and arrows..........................................................
N/A
17,719
N/A
20,173
N/A
20,278
N/A
19,792
N/A
20,502
N/A
19,094
N/A
20,297
N/A
20,947
N/A
22,058
N/A
23,881
N/A
3,924
N/A
5,545
N/A
5,292
N/A
9,066
Arrow shafts .................................................................
--
--
--
--
--
--
--
--
--
1,905
--
--
613
1,292
222,499
-14,872
-389,570
-14,163
-388,722
-23,719
-385,759
-21,514
-393,963
-16,536
-379,617
-801,980
-800,312
-731,606
-736,296
-856,487
22,286
24,923
4,187
5,234
6,343
5,655
8,140
6,333
3,616
7,701
9,605
25,446
10,594
31,818
11,997
32,111
10,418
34,734
10,263
43,275
7,477
1,707
1,610
1,947
2,213
7,279
8,273
10,177
9,953
11,072
Federal Excise Taxes, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1996-2012
(Money amounts are in thousands of dollars)
Taxes on facilities and services:
Telephone and teletypewriter services...................
Transportation of persons by air...............................
4,243,400
1,558,500
4,706,800
4,284,600
4,747,227
6,168,727
5,248,965
6,588,088
5,645,239
6,963,617
5,737,027
6,670,357
5,803,631
6,157,264
5,809,503
6,185,415
5,792,246
6,675,981
5,851,530
7,047,808
1,458,318
1,629,478
1,441,623
1,637,485
1,494,552
1,904,384
1,457,037
1,876,461
Use of international air travel facilities.....................
89,100
240,200
1,119,156
1,272,725
1,323,558
1,450,458
1,406,192
1,452,015
1,609,445
1,881,355
422,208
442,716
520,723
495,708
130,300
120,500
295,300
141,200
373,049
122,664
371,487
117,584
520,576
131,672
400,286
152,221
372,119
195,634
455,209
292,897
483,691
350,790
477,826
373,580
119,683
79,769
126,401
83,526
107,532
96,365
124,210
113,920
15,717
1,178
20,668
1,268
10,146
[7]
13,805
[7]
10,726
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
17,460
740,028
19,900
934,532
18,269
804,947
25,554
849,226
24,922
893,457
27,919
867,345
31,069
899,367
33,252
911,445
34,721
[r] 934,073
36,083
1,327,257
6,398
86,225
10,080
221,527
9,576
159,223
10,029
860,282
65,900
2
--
--
--
Transportation of property by air.............................
Taxes on policies issued by foreign insurers....................
Taxes related to wagering:
Certain wagers [2]........................................................
Occupational taxes [2].................................................
Certain other excise taxes:
Passenger transportation by water..........................
Use tax on heavy vehicles [1,2]..................................
Environmental taxes:
Domestic petroleum (Superfund) (expired
effective January 1, 1996)..........................
Imported petroleum (Superfund) (expired
effective January 1 1996)..........................
Domestic petroleum (Oil Spill Liability Trust Fund)
(expired effective January 1, 1995, reins
Imported petroleum (Oil Spill Liability Trust Fund)
(expired effective January 1, 1995, reins
Certain chemicals (Superfund) (expired effective
January 1 1996) [2].....................................
Certain imported substances (Superfund) (expired
effective January 1 1996) [2]..................................
Ozone-depleting chemicals: [2]
Total, excluding floor stocks....................
Floor stocks.................................................
Imported taxable products containing or manufactured using ozone-depleting chemicals [2]....
Taxes on Private Foundations:
Net investment income [8].........................................
Additional excise taxes [9]..........................................
Taxes on Black Lung Benefit Trusts [2]............................
Taxes on qualified pension and other plans:
Failure to meet minimum funding standards.........
Nondeductible contributions....................................
Excess contributions to Individual Retirement
Accounts and others................................................
Prohibited transactions...............................................
Certain excess contributions.....................................
Reversion of qualified plan assets to employer.....
Penalties [2]...................................................................
Taxes on undistributed income of qualified
investment entities:
Real Estate Investment Trusts...................................
Regulated Investment Companies...........................
Windfall profits tax on domestic crude oil
(repealed August 23, 1988) [1].....................................
Miscellaneous IRS taxes [2].............................................
Patient Centered Outcome Research.............................
Medical Devices.............................................................
Tanning Tax...................................................................
Unclassified [10].............................................................
$0.25 or 2.0 percent of wager
$50 or $500 per person per year
$3.00 per passenger
$75-$550 per vehicle per year
1,488,586
1,814,914
1,458,028
1,768,211
1,441,277
2,121,276
219,990
1,992,080
1,977,189
454,075
459,281
569,468
494,365
517,011
403,083
131,890
97,531
121,368
90,820
128,862
109,691
134,891
105,041
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
36,444
1,083,888
8,571
78,606
9,215
77,133
9,602
81,381
9,056
846,768
$3.00 per passenger
$75-$550 per vehicle per year
188,657
1,784,910
338,233
2,204,207
276,006
2,093,893
488,472
525,784
634,931
579,932
133,294
102,406
143,107
95,436
120,538
104,654
131,050
125,141
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
[7]
36,841
1,076,306
8,660
72,107
10,076
78,457
9,138
63,795
8,967
861,947
-3,637
4
14
-4
1
-21
--
--
--
N/A
--
N/A
-18
1,071
2,660
337
641
-4
-11
--
--
--
--
--
$0.097 per barrel
-564
--
-147
-417
--
N/A
--
--
--
--
--
N/A
3
-128
-3
6
--
--
-4
--
--
--
--
--
$0.05 per barrel
74,670
--
--
36,695
37,975
$0.05 per barrel, reinstated 4/1/06
129,126
32,254
31,250
31,781
33,841
$0.05 per barrel
100,009
$0.05 per barrel, reinstated 4/1/06
210,612
78,680
24,301
53,699
53,932
--
-13
13
253
--
--
--
-3
3,331
12,687
2,395
-2,258
-2,842
-687
-52
1
--
--
--
1
$0.22-$4.87 per ton
-334
-322
349
-492
-7
--
-1
--
--
--
--
--
--
--
--
--
various, per ton
327,600
27,000
98,000
8,200
109,150
11,594
120,400
6,306
42,552
2,273
12,076
1,313
3,995
1,182
7,519
905
1,457
934
1,766
506
1,024
-175
1,183
-29
-542
700
101
10
various, per pound
various, per pound
74,800
-24,400
27,072
-6,166
17,580
11,978
-945
6,869
4,352
9,296
2,281
1,701
2,823
2,491
229,117
932
126
297,134
1,091
131
364,629
1,209
-25
502,675
1,951
2
503,453
2,445
2
720,047
3,072
-1
490,425
4,520
--
262,662
5,059
--
240,508
4,498
--
384,554
7,405
--
157,046
3,235
--
38,235
468
--
126,204
2,478
--
63,069
1,224
--
8,369
2,910
11,464
5,807
6,467
3,842
5,307
3,770
388
38
652
12,145
1,851
-25
54
6
3
--
---
---
---
---
---
833
8,132
4,649
18,078
7,063
6,508
6,341
8,964
27,340
8,861
7,407
9,484
8,168
46,791
7,847
8,279
576
6,281
22,258
3,662
10,228
432
1,696
46,392
1,857
[7]
1,091
542
2,127
3,958
[7]
207
34
175
1,887
[7]
1,476
17
80
2,446
[7]
5
-18
---
[7]
-----
[7]
-----
[7]
-----
[7]
-----
[7]
-----
6 percent
5 percent
10 percent
20 percent
various
4 percent
4 percent
692
3,757
1,287
5,499
2,183
8,666
324
5,412
62
42
249
6,068
73
1,872
152
3,892
---
---
---
---
---
---
18
16,679
N/A
N/A
N/A
N/A
-10,394
31,250
N/A
N/A
N/A
N/A
-117
-532,553
N/A
N/A
N/A
-2,983,100
79
47,385
N/A
N/A
N/A
6,204,178
-40,226
N/A
N/A
N/A
1,191,890
-131,718
N/A
N/A
N/A
335,652
-106,214
N/A
N/A
N/A
369,406
-35,543
N/A
N/A
N/A
318,582
-104
N/A
N/A
N/A
869,695
--N/A
N/A
N/A
-359,285
--N/A
N/A
N/A
-917,866
--N/A
N/A
N/A
-175,922
--N/A
N/A
N/A
-628,559
--N/A
N/A
N/A
1,035,486
various
1 or 2 percent
various
various
5 or 10 percent
10 percent
N/A
various
N/A
N/A
N/A
various
--
--
$3.00 per passenger
$75-$550 per vehicle per year
-2,741
9,700
3
$0.25 or 2.0 percent of wager
$50 or $500 per person per year
-400
1,200
3
3 percent
1,284,763
7.5 percent of the price plus $3.50 flight segment
8,242,849
for nonrural airports
$15.40 per person for flights beginning or ending
2,313,487
in the U.S., $7.70 for domestic segments beginning
or ending in Alaska or Hawaii
6.25 percent
534,596
1 percent or 4 percent of premium paid
424,669
-900
5,700
--
$0.25 or 2.0 percent of wager
$50 or $500 per person per year
-63,056
1,934,568
-2,500
61,000
--
3 percent
739,840
7.5 percent of the price plus $3.30 flight segment
8,017,578
for nonrural airports, increased to $3.40 1/1/07
$14.50 per person, increased to $15.10 as of 1/1/07,
2,229,119
$7.30 for domestic segments beginning or ending
in Alaska or Hawaii, increased to $7.50 as of 1/1/07
6.25 percent
527,989
1 percent or 4 percent of premium paid
427,637
-400
--
$0.097 per barrel
4,607,881
7,696,481
77,900
1,700
2
3 percent
7.5 percent of the price plus $3.30 flight
segment for nonrural airports
$13.70 per person, increased to 14.50 1/1/06, $6.90
for domestic segments beginning or ending in
Alaska or Hawaii, increased to $7.30 1/1/06
6.25 percent
1 percent or 4 percent of premium paid
323,465
1,989,521
330,292
1,954,093
313,360
2,269,354
317,646
2,029,881
1,155,846
7,286,474
1,123,745
7,638,807
1,138,694
8,031,871
832,073
8,654,970
773,700
8,798,294
546,754
556,876
647,925
561,932
2,185,940
2,401,546
2,474,577
2,791,587
2,869,656
131,351
100,903
133,745
111,199
139,467
96,877
130,033
115,690
438,060
443,641
426,114
463,447
437,170
445,873
484,780
460,189
603,189
489,806
---
---
---
---
---
---
---
---
---
---
34,859
1,011,832
8,874
63,502
8,418
66,077
8,708
83,437
8,859
798,816
31,522
933,084
31,434
967,081
31,504
1,019,051
33,452
1,058,299
33,577
1,008,944
--
16
-16
--
--
--
--
--
--
--
--
--
--
--
--
--
--
46
--
--
$0.05 per barrel
126,207
31,759
30,445
32,715
31,288
160,198
186,498
190,288
199,199
221,438
$0.05 per barrel
204,109
52,612
50,233
51,205
303,360
227,741
--
--
50,233
49,776
50,059
303,957
323,779
320,010
725
3
147
519
56
N/A
9
--
2
1
6
N/A
5
2
--
1
2
10
--
565
--
--
--
--
--
--
N/A
--
--
--
--
--
N/A
--
2
-2
--
--
--
--
--
--
--
684
166
-85
11
281
-14
433
221
55
-52
1,928
-238
135
4
89
-40
1,462
-202
242
--
1,027
213
293
--
-341
15
871
196
204
2
448
418
650
138
633
128
867
759
1,010
60
6,914
2,381
1,211
1,587
1,735
505,560
4,209
--
211,475
2,071
--
51,353
360
--
174,067
1,020
--
68,665
758
--
various, per pound
various, per pound
various
1 or 2 percent
various
various
---
---
---
---
---
[7]
-----
[7]
-----
[7]
-----
[7]
-----
[7]
-----
6 percent
5 percent
10 percent
20 percent
various
4 percent
4 percent
4 percent
---
---
---
---
----
--N/A
N/A
N/A
3,601,836
--N/A
N/A
N/A
1,317,801
--N/A
N/A
N/A
249,016
--N/A
N/A
N/A
521,324
--N/A
N/A
N/A
1,513,695
5 or 10 percent
10 percent
N/A
various
N/A
N/A
N/A
various
5,815
2,214
1,345
1,020
1,236
650,296
3,632
--
301,834
1,636
--
72,123
329
--
187,055
1,081
--
89,284
1,038
--
various, per pound
various, per pound
various
1 or 2 percent
various
various
--
5,899
1,206
1,649
1,486
1,558
4,393
8,165
5,877
2,719
-1,926
770,947
8,469
--
376,580
3,683
--
65,161
930
--
222,336
2,509
--
106,870
1,347
--
762,691
11,800
--
258,587
10,093
--
270,269
12,022
--
423,559
10,757
--
498,582
7,110
--
---
---
---
---
---
5 or 10 percent
10 percent
---
---
---
---
---
---
---
---
---
---
[7]
-----
[7]
-----
[7]
-----
[7]
-----
[7]
-----
6 percent
5 percent
10 percent
20 percent
various
-6
-----
-6
-----
------
------
------
------
------
------
------
------
4 percent
4 percent
4 percent
----
----
----
----
----
--N/A
N/A
N/A
16,522,228
--N/A
N/A
N/A
13,701,626
--N/A
N/A
N/A
1,224,525
--N/A
N/A
N/A
973,364
--N/A
N/A
N/A
622,713
N/A
various
N/A
N/A
N/A
various
---
---
---
---
---
---
---
---
---
---
--N/A
N/A
N/A
-2,278,905
--N/A
N/A
N/A
-1,517,765
--N/A
N/A
N/A
-656,886
--N/A
N/A
N/A
-787,465
--N/A
N/A
N/A
683,211
--N/A
N/A
N/A
-4,349,335
--N/A
N/A
14,899
-4,790,432
--N/A
N/A
86,262
-6,198,601
--N/A
N/A
91,468
3,493,188
--115,435
1,404,275
91,655
3,977,997
Federal Excise Taxes, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax, Fiscal Years 1996-2012
(Money amounts are in thousands of dollars)
Excise tax collections or liabilities reported by the
Customs Service and the Alcohol and Tobacco
Tax and Trade Bureau
Total excise tax collections.......................................................... 13,805,389
Tax liabilities by type of excise tax [11]........................................ 13,758,495
Distilled spirits:
Domestic.......................................................................
2,955,355
Imported........................................................................
668,809
Wine:
Domestic.......................................................................
492,950
Imported........................................................................
134,463
Beer:
Domestic.......................................................................
3,164,288
Imported........................................................................
219,662
Tobacco products: [12]
Domestic [12]................................................................
5,809,297
Cigarettes [12].............................................
5,759,424
Cigars [12].....................................................
45,183
Papers/tubes [12]........................................
903
Chewing tobacco and snuff [12]...............
29,065
Pipe/roll-your-own tobacco [12]..............
4,680
Floor stocks.................................................
103
Imported........................................................................
43,867
Firearms and ammunition...............................................
161,533
Special occupations.......................................................
108,271
Alcohol and Tobacco Tax and Trade Bureau
and Customs Service collections less
reported amounts.....................................................................
46,894
Total collections less reported amounts.......................................
1,270,023
13,884,379
13,772,806
13,588,284
13,531,855
13,490,237
13,478,757
15,837,962
15,636,428
15,822,152
15,771,195
17,034,165
16,989,022
16,718,840
16,678,051
16,973,775
16,953,918
17,941,902
16,974,462
4,107,212
4,161,013
3,706,074
3,621,489
4,403,861
4,379,180
5,724,755
4,809,788
2,927,554
687,249
2,857,430
682,280
2,974,674
758,726
3,043,375
816,922
3,004,527
892,230
3,138,705
901,173
3,132,577
982,016
3,220,871
1,074,631
3,315,979
1,135,410
891,728
336,477
656,020
255,294
867,291
274,496
900,864
269,143
$13.50 per proof gallon
$13.50 per proof gallon
479,720
159,559
480,265
153,877
504,042
154,876
517,812
174,327
498,537
168,675
513,559
193,737
534,927
215,803
547,505
220,386
566,816
239,976
162,350
66,767
124,684
50,928
132,337
59,913
147,166
62,368
$1.07 to $13.50 per gallon
$1.07 to $3.40 per proof gallon
3,146,491
241,372
3,147,823
272,645
3,168,158
321,317
3,216,402
350,924
3,171,384
383,793
3,236,231
414,895
3,189,580
415,280
3,218,708
441,713
3,192,447
450,723
677,752
99,842
697,551
95,129
846,242
126,768
970,868
128,984
5,819,552
5,898,191
59,754
772
29,193
4,053
35
53,806
150,803
106,700
5,608,259
5,583,318
62,844
802
29,876
3,698
2
64,649
158,383
106,244
5,189,723
5,148,512
67,779
1,201
29,853
3,917
-114,524
187,977
104,740
7,019,884
6,684,361
94,044
1,318
40,565
12,511
261,917
196,141
197,840
102,801
7,120,255
7,012,908
114,615
929
43,571
14,141
528
252,229
175,959
103,606
7,879,499
7,646,535
139,618
954
49,504
15,478
115,835
404,308
205,025
101,890
7,435,391
7,293,490
154,261
1,018
52,094
18,236
1,628
475,278
193,420
103,779
7,440,242
7,250,838
171,461
1,374
53,387
17,790
-470,017
214,987
94,053
7,408,184
7,166,885
189,745
3,614
54,085
20,125
10
429,077
225,817
10,191
1,740,955
1,830,047
43,528
273
13,272
4,473
-127,949
55,337
1,856
1,591,992
1,593,104
44,906
265
12,669
4,796
10
95,389
53,351
1,151
1,911,509
1,900,036
50,639
207
14,230
5,045
-104,699
51,479
4,446
2,163,613
1,842,568
49,614
2,539
14,096
5,673
-101,041
64,225
1,516
111,573
-616,623
56,429
56,429
11,480
11,480
201,534
201,534
50,957
50,957
45,143
45,143
40,789
40,789
19,857
19,857
967,440
967,440
-53,801
-53,801
84,585
84,585
24,681
24,681
914,967
914,967
Footnotes:
[r] Revised or corrected.
N/A - Not applicable.
[1] Tax “liability” statistics also include “collections” of the use tax on heavy highway vehicles and of the “crude oil windfall profit tax.” See also the “Notes” below.
[2] Represents aggregates for two or more specific taxes for which amounts have either been combined or are not available separately.
[3] Generally, the inland waterways fuel use tax is $.20. However, the leaking underground storage tank (LUST) must be paid on any liquid fuel used on inland waterways that is not subject to LUST under section 4041(d) or 4081.
[4] As of June 2006, taxable tires have been divided into three taxable types: taxable tires other than biasply or super single tires; taxable tires, biasply, or super single tires (other than super single tires designed for steering); and
taxable tires, super single tires designed for steering.
[5] This tax is in addition to the regular tax on gasoline.
[6] Only registered ultimate vendors pay specified tax rates. All others pay $.244 per gallon.
[7] Data for this and certain other taxes are combined and included in the totals for excise taxes “unclassified,” shown below in Table 20. Data for the specific taxes were not separately tabulated.
[8] Based on information obtained from Forms 990-PF as recorded by the Tax Exempt/Government Entities Returns Inventory and Control System (RICS). Excludes data from nonexempt charitable trusts and foreign private
foundations that file Form 990-PF.
[9] Based on information obtained from Forms 4720 as recorded by the Tax Exempt/Government Entities Returns Inventory and Control System (RICS). Includes data for initial taxes on self-dealing, required distributions, excess
business holdings, jeopardizing investments, and taxable expenditures as reported on Forms 4720 filed by organizations, other than nonexempt charitable trusts, that were also required to file Form 990-PF.
[10] Includes excise taxes collected through the Federal Tax Deposit (FTD) system, which the Internal Revenue Service had not yet classified by type of excise tax. Classification is based on returns filed in the quarter following tax
payment. Negative amounts for “unclassified” taxes result from subsequent classification of the previously unclassified taxes. See also the “Notes,” below.
[11] Tax “liability” statistics shown for the Customs Service/Alcohol and Tobacco Tax and Trade Bureau (TTB) include tax “collections” on imported items for which the Customs Service is responsible. See also the “Notes,” below.
[12] Taxes shown for the different types of domestic tobacco products are before postfiling tax adjustments. Therefore, the statistics by type of tax for domestic tobacco products will not add to the total tax on domestic tobacco
products, which is after these adjustments. For additional information, see the “Notes,” below, under “Statistics on Excise Taxes Administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB) and the Customs Service.”
[13] Quarterly data will not be shown for fiscal years subsequent to 2008.
NOTES: Grand totals for taxes shown for the Internal Revenue Service (IRS), the Alcohol and Tobacco Tax and Trade Bureau (TTB) (formerly the Bureau of Alcohol, Tobacco and Firearms [ATF]), and the Customs Service
represent tax “collections.” (Fees for the Harbor Maintenance tax treated as excise taxes under the Internal Revenue Code are also collected by the Customs Service, but are excluded from the table for consistency with the
excise tax definitions and totals published in the Federal Budget.) For the grand totals, collections rounded to millions of dollars are all that are available. In general, amounts shown are the gross amounts, i.e., before refunds.
However, as explained below, refunds are sometimes claimed as a credit against the tax reported on the excise tax return of a subsequent quarter so that, to this extent, the data are after refunds. “Floor stocks taxes” are
shown separately in the table because they are nonrecurring. They are generally imposed on holders of inventories on the date a new excise tax is imposed or a tax rate increased. Total collections represent tax payments made
during the indicated fiscal year (or quarter), either through: (a) the semimonthly tax deposits required of most taxpayers with significant excise tax liabilities using Federal Tax Deposit (FTD) coupons, in the case of taxes collected
by IRS, or Electronic Funds Transfers (EFTs), in the case of taxes collected by TTB/Customs, or (b) payments attached to quarterly excise tax returns. Statistics for both the total for taxes administered by the IRS and the taxes by
type of tax represent tax “collections” (see below). Also, statistics on the types of tax take into account the normal lag that exists between the time most taxes are collected (through FTDs, the means by which most excise taxes
are collected) and the recording of tax liabilities by type of tax as reported on excise tax returns and “certified” by IRS, as described below. For additional information, see the notes to Table 20, Statistics of Income Bulletin, Fall
1998, Volume 18, Number 2, and also, “Federal Excise Taxes, Fiscal Years 1994 and 1995,” Fall 1996, Volume 16, Number 2.
a. Statistics on excise taxes administered by the Internal Revenue Service: Corrections to the IRS data are reflected in the quarter(s) and year in which the corrections were made, rather than in the data for the quarter(s) and year
in which the original tax liability arose (unlike the TTB/Customs data). The certified tax is net of refund credits reported on excise tax returns, not only for this reason, but for conformity with the Internal Revenue Code. As
examples, tax can be offset for commodities exported that were previously taxed (exports are usually nontaxable), or for the sale of previously-taxed gasoline to a State or local government (or, in the case of TTB taxes, for
alcohol used for a nonbeverage purpose). Other taxpayers apply directly for refunds and, for some of the taxes, are allowed to claim refunds by means of a credit against income tax. Because such refundable amounts were not
reported on the excise tax return, they are not reflected in the table totals. (Other corrections to the IRS data for certain specific taxes are assumed to be due to misclassification and have been adjusted for as additions (or
subtractions) to “Unclassified IRS taxes.”)
b. Statistics on excise taxes administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB) and the Customs Service: Excise taxes on alcoholic beverages and tobacco products are collected by both Customs Service (on
imports) and TTB (on domestic production). Taxes on firearms and certain occupational taxes are also collected by TTB. So, TTB statistics represent tax “collections” on domestic alcohol and tobacco productions, as well as tax
“collections” on firearms and certain occupations. By contrast, the tax statistics for the detailed types of taxes on domestic tobacco products are tax “liabilities.” The grand totals for TTB and Customs Service tax “collections,” as
presented in the table, are residual amounts. They were derived by subtracting total IRS tax collections, which are available before most refunds, from the grand total of all excise tax gross collections reported in the Monthly
Treasury Statement, rounded to millions of dollars, as shown at the beginning of the table. This subtraction is not precise because of definitional differences between IRS and TTB or Customs Service. In Table 21, TTB data have
been rearranged so that tax liabilities are matched with tax collections in that same quarter. Previously, tax liabilities arising in a given quarter were not directly related to reported tax collections during that same quarter. Also, as
previously noted, TTB amounts are often revised slightly as late returns are processed or postfiling adjustments are made to the tax. As a result, tax reported for prior periods is updated on a continuing basis, although the
updated prior-year collections data are actually retabulated only for the one, most recent, prior year. Retabulated postfiling tax revisions for these earlier years are included for the first time in Table 21 of the Spring 2002 issue of
the Bulletin and affect previously published data for fiscal years, beginning with 1996. However, as stated in footnote 11, above, postfiling revisions to the data for the immediately preceding fiscal year are not available for the
detailed types of taxes on domestic tobacco products. Therefore, because revisions are available and are reflected in the total presented as the sum of these taxes, adding up the (unrevised) detail by type of tax will not yield the
(revised) total. Detail may not add to totals because of rounding. All amounts are in current dollars. Tax law and tax form changes affect the year-to-year comparability of the data.
SOURCE: IRS, Statistics of Income Division, Historical Table 20. http://www.irs.gov/uac/SOI-Tax-Stats-Historical-Table-20, last accessed May 8, 2014.
various
various
18,090,457
17,129,530
4,357,026
4,063,101
4,053,062
3,824,290
4,727,165
4,450,176
4,953,204
4,791,963
3,394,605
1,235,347
882,207
339,488
716,368
274,844
883,702
323,304
912,328
297,711
$13.50 per proof gallon
$13.50 per proof gallon
574,707
258,932
162,116
76,030
127,988
54,991
136,533
62,001
148,070
65,909
$1.07 to $13.50 per proof gallon
$1.07 to $3.40 per proof gallon
$7 or $18 per barrel
$18 per barrel
3,213,017
499,993
667,716
115,147
715,775
105,839
863,165
138,738
966,361
140,269
various
$19.50 to $40.95 per thousand
$1.828 to $48.75 per thousand
$0.0122 to $0.0244 per 50
$0.195 to $0.585 per pound
$1.0969 per pound
N/A
various
10 or 11 percent of sales price
$250 to $1,000 per dealer or manufacturer
7,350,661
7,080,229
198,219
223
56,313
21,687
638
351,471
248,623
2,175
1,666,157
1,744,665
48,400
202
13,368
5,534
-95,639
58,509
92
1,681,560
1,692,866
49,211
21
13,952
5,422
-86,139
60,683
103
1,896,159
1,863,623
52,263
-14,577
4,998
638
85,758
59,779
1,037
2,106,785
1,779,075
48,344
-14,416
5,733
-83,935
69,652
943
960,927
960,927
293,925
293,925
228,772
228,772
276,989
276,989
161,241
161,241
N/A
N/A
various
various
18,260,388
17,168,136
4,541,962
4,154,569
4,068,002
3,763,207
4,559,304
4,469,912
5,091,120
4,779,343
3,444,063
1,284,421
874,273
350,751
743,115
293,409
918,746
322,544
907,929
317,717
various
various
$13.50 per proof gallon
$13.50 per proof gallon
17,445,597
16,961,450
4,543,008
4,125,019
3,916,213
3,663,683
4,614,940
4,338,334
4,371,376
4,834,414
24,140,811
21,886,040
27,576,098
26,471,676
29,153,884
26,309,004
24,797,728
26,373,180
27,629,089
25,873,152
3,558,551
1,281,212
928,736
378,771
727,234
279,346
919,472
298,087
983,109
325,008
3,564,486
1,235,572
3,667,378
1,256,760
3,779,850
1,403,099
4,004,269
1,414,452
589,205
284,837
166,275
80,179
127,858
67,985
142,885
66,743
152,187
69,929
$1.07 to $13.50 per proof gallon
$1.07 to $3.40 per proof gallon
4,053,927
1,406,979
610,235
270,784
174,417
81,334
127,386
63,135
148,396
58,218
160,036
68,097
609,060
289,990
621,337
300,167
684,750
298,890
700,018
336,264
$7 or $18 per barrel
$18 per barrel
3,198,146
546,833
655,549
132,607
709,460
120,908
860,630
139,491
972,507
153,827
697,995
328,537
$7 or $18 per barrel
$18 per barrel
3,252,173
526,771
680,914
120,019
726,047
117,155
860,201
141,720
985,012
147,877
3,250,164
492,221
3,186,200
464,648
3,126,091
526,306
3,148,044
516,314
3,097,145
443,737
various
$19.50 to $40.95 per thousand
$1.828 to $48.75 per thousand
$0.0122 to $0.0244 per 50
$0.195 to $0.585 per pound
$1.0969 per pound
N/A
various
10 or 11 percent of sales price
$250 to $1,000 per dealer or manufacturer
7,194,012
6,924,510
204,135
54
58,404
22,148
-337,060
286,369
2,626
1,724,948
1,778,026
46,050
-14,030
5,497
-102,200
67,491
296
1,558,640
1,609,150
51,083
-14,469
5,092
-74,345
67,260
227
1,869,655
1,796,778
54,443
-14,914
5,828
-75,584
72,723
911
2,040,769
1,740,554
52,559
54
14,991
5,731
-84,931
78,895
1,192
various
$19.50 to $40.95 per thousand
$1.828 to $48.75 per thousand
$0.0122 to $0.0244 per 50
$0.195 to $0.585 per pound
$1.0969 per pound
N/A
various
10 or 11 percent of sales price
$250 to $1,000 per dealer or manufacturer
6,851,714
6,578,421
217,491
-61,061
25,598
-301,330
312,622
448
1,594,669
1,630,906
50,486
-14,248
5,739
-89,227
76,852
80
1,488,138
1,513,850
55,612
-14,609
6,380
-63,846
71,331
47
1,757,478
1,736,391
59,059
-15,987
6,883
-78,936
76,165
73
2,011,429
1,697,274
52,334
-16,217
6,596
-69,321
88,274
248
11,548,854
11,004,712
479,866
160
111,300
158,096
1,192,377
442,729
452,692
272
15,913,566
14,882,613
708,205
1,934
163,422
211,874
8,558
700,507
360,814
299
15,518,459
14,535,776
664,318
4,918
167,545
216,652
5,220
627,029
344,262
268
15,005,872
14,057,799
554,846
6,613
171,782
219,493
5,942
733,077
514,622
248
14,323,320
13,583,138
424,438
6,015
179,352
193,320
1,522
758,397
762,836
279
N/A
N/A
1,093,357
1,093,357
387,393
387,393
304,795
304,795
89,392
89,392
311,777
311,777
484,147
484,147
417,989
417,989
252,530
252,530
276,606
276,606
-463,038
-463,038
2,254,771
2,254,771
1,104,422
1,104,422
2,844,880
2,844,880
-1,575,452
-1,575,452
1,755,937
1,755,937
N/A
N/A