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Habitat Restoration (PDF)
... percent from fishing tackle excise taxes ... Sport Fish. Restoration Act. This rule extended the. excise tax to tackle boxes, marine. electronics, motorboat fuels, electric. fishing ...

Fahrenheit $7.4 trillion: Checking out new tax laws
With a national debt of $7.4 trillion, Congress is still handing out the tax breaks. Tax columnist George Saenz takes a look at some of the more unusual. ... a 10-percent excise tax is imposed on specified sport fishing equipment ... Revenues from the excise tax on sport fishing equipment are deposited in the Sport Fishing Account of ...

Sport Fish Restoration
... Sport Fish Restoration Act (Dingell - Johnson Act) placed a 10% excise tax on fishing rods, reels, lures, fishing line, and related fishing ... impact on sport fishing nationwide. Since ...

Federal Aid in Sport Fish Restoration
... Breaux Amendment) added new provisions to the Act by extending the excise tax to previously untaxed items of sport fishing equipment. Appropriate State agencies are the only entities eligible to ...

AFFTA Connects E-Newsletter
... Sport - fishing Industry Opposes Revisions of Manufacturer s Excise Tax WASHINGTON, D.C. The sport - fishing industry strongly opposes proposed recommendations concerning ...

Fishing : U.S. Fish and Wildlife Service
... and engage in other related activities. Funding for the Sport Fish Restoration Program comes from a 10- percent excise tax on fishing equipment, a 3-percent tax on electric trolling motors and ...

Sport Fish and Wildlife Restoration
... bows and arrows, rods, reels fishing tackle and fish finders pay an excise tax (3-11%) at first sale. Additionally ... Sport Fish Restoration Funding 2005 Sport Fish Restoration Dollars at Work in ...

American Sportfishing Association
... Reps Job Posting Excise Tax Guide Contact ASA 225 Reinekers Lane Suite ... 2001) Giving back to the sport Tackle manufacturers have ... access facilities, promote fishing , and educate children ...

Publication 510 (4/2005), Excise Taxes for 2005
... Tax Exempt Bond Community Compliance & Enforcement Contact My ... Publication 510 (4/2005), Excise Taxes for 2005 ... Exemptions Credits or Refunds Sport Fishing Equipment Bows, Quivers ...

Sport Fishing Excise Tax Resources & Articles

Table 21.—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 1997-2004

Table 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 1997-2004

[Money amounts are in thousands of dollars]

 Fiscal year

Type of excise tax by agency 1997 1998 1999
to which tax was reported or
 paid

 (1) (2) (3)

Total excise tax collections 58,690,000 59,231,000 72,076,000

 Excise tax collections or
 liabilities reported by the
Internal Revenue Service [1]

Total excise tax collections 44,805,621 45,642,716 58,585,763
Tax liabilities by type of
 excise tax, total 45,533,817 N/A N/A
 Retail excise taxes:
 Luxury taxes:
 Passenger vehicles
 (expired, January 1,
 2003) 440,347 428,471 401,535
 Boats (repealed,
 January 1, 1993) -- 283 --
 Aircraft (repealed,
 January 1, 1993) 19 3 --
 Jewelry (repealed,
 January 1, 1993) -5 -- --
 Furs (repealed,
 January 1, 1993) 5 -- 12
 Dyed diesel fuel used in
 trains:
 Total, excluding floor
 stocks 152,700 206,617 170,463
 Floor stocks 4 -- 7
 Dyed diesel fuel for
 certain intercity or
 local buses -4,589 2,589 2,458
 Special motor fuels:
 Total, excluding floor
 stocks 37,300 18,745 23,757
 Floor stocks -- -- -17
 Compressed natural gas 1,047 1,025 865
 Alcohol fuels [2] 28 258 -377
 Fuels used commercially
 on inland waterways 120,687 117,313 121,903
 Truck, trailer, and
 semitrailer chassis
 and bodies, and
 tractors 1,785,700 2,119,063 2,956,880
Manufacturer's excise taxes:
 Gas guzzlers [2] 48,155 47,687 68,327
 Highway-type tires [2] 368,500 388,594 416,658
 Aviation gasoline [3] 43,909 60,741 57,832
 Gasoline except for use in
 gasohol:
 Total, excluding floor
 stocks 20,836,000 20,644,998 21,236,659
 Floor stocks -1,491 1 -65
 Diesel fuel, except for
 trains and intercity
 buses:
 Total, excluding floor
 stocks [2] 7,160,800 7,497,816 7,895,919
 Floor stocks 105 -66 121
 Gasoline for use in gasohol
 by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 1,390 741 42
 percent under 10
 percent 4,498 3,792 13,228
 10 percent or more 214,090 241,946 231,114
 Floor stocks -3 -- --
 Gasohol by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 107,114 68,917 81,873
 percent under 10
 percent 180,575 123,441 180,025
 10 percent or more 1,060,250 1,511,363 1,537,235
 Floor stocks -- -- --
 Aviation fuel (except
 gasoline), noncommercial
 use:
 Total, excluding floor
 stocks 157,900 195,772 173,117
 Floor stocks 14,202 -472 58
 Aviation fuel (except
 gasoline) for commercial
 use (other than foreign
 trade) 566,860 609,750 649,900
 Kerosene (effective
 July 1, 1998) N/A N/A 77,726
 Coal:
 Mined underground:
 At percent of sales
 price 179,911 183,445 190,133
 At $ per ton 224,409 220,426 162,442
 Surface mined:
 At percent of sales
 price 71,028 69,855 78,397
 At $ per ton 149,282 146,476 138,019
 Certain vaccines [2] 174,818 153,108 169,046
 Sport fishing equipment 93,500 94,571 97,548
 Electric outboard motors,
 sonar devices 1,956 2,042 1,922
 Bows and arrows 20,173 20,278 19,792
Taxes on facilities and
 services:
 Telephone and teletype-
 writer services 4,706,800 4,747,227 5,248,965
 Transportation of persons
 by air 4,284,600 6,168,727 6,588,088
 Use of international air
 travel facilities 240,200 1,119,156 1,272,725
 Transportation of property
 by air 295,300 373,049 371,487
Taxes on policies issued by
 foreign insurers 141,200 122,664 117,584
Taxes related to wagering:
 Certain wagers [2] 20,668 10,146 13,805
 Occupational taxes [2] 1,268 [4] [4]
Certain other excise taxes:
 Passenger transportation by
 water 19,900 18,269 25,554
 Use tax on heavy vehicles
 [1,2] 934,532 804,947 849,226
Environmental taxes:
 Domestic petroleum
 (Superfund) (expired
 effective January 1,
 1996) -2,500 -2,741 -3,637
 Imported petroleum
 (Superfund) (expired
 effective January 1,
 1996) -400 -18 1,071
 Domestic petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -900 3 -128
 Imported petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -- -13 13
 Certain chemicals
 (Superfund) (expired
 effective January 1,
 1996) [2] 9,700 3,331 12,687
 Certain imported substances
 (Superfund) (expired
 effective January 1,
 1996) [2] 1,200 -334 -322
 Ozone-depleting chemicals:
 [2]
 Total, excluding floor
 stocks 98,000 109,150 120,400
 Floor stocks 8,200 11,594 6,306
 Imported taxable products
 containing or manufac-
 tured using ozone-
 depleting chemicals [2] -24,400 27,072 -6,166
Taxes on Private Foundations:
 Net investment income [5] 297,134 364,629 502,675
 Additional excise taxes [6] 1,091 1,209 1,951
Taxes on Black Lung Benefit
 Trusts [2] 131 -25 2
Taxes on qualified pension
 and other plans:
 Failure to meet minimum
 funding standards 11,464 6,467 5,307
 Nondeductible contributions 5,807 3,842 3,770
 Excess contributions to
 Individual Retirement
 Accounts and others 6,508 7,407 8,279
Prohibited transactions 6,341 9,484 576
 Certain excess contribu-
 tions 8,964 8,168 6,281
 Reversion of qualified
 plan assets to employer 27,340 46,791 22,258
 Penalties [2] 8,861 7,847 3,662
 Taxes on undistributed
 income of qualified
 investment entities:
 Real Estate Investment
 Trusts 1,287 2,183 324
 Regulated Investment
 Companies 5,499 8,666 5,412
 Windfall profits tax on
 domestic crude oil
 (repealed August 23,
 1988) [1] -10,394 -117 79
 Miscellaneous IRS taxes [2] 31,250 -532,553 47,385
 Unclassified [9] N/A -2,983,100 6,204,178
Internal Revenue Service
 collections less reported
 amounts -728,196 N/A N/A

 Excise tax collections or
 liabilities reported by the
 Customs Service and the
 Alcohol and Tobacco Tax and
 Trade Bureau

Total excise tax collections 13,884,379 13,588,284 13,490,237
Tax liabilities by type of
 excise tax [10] 13,772,806 13,531,855 13,478,757
 Distilled spirits:
 Domestic 2,927,554 2,857,430 2,974,674
 Imported 687,249 682,280 758,726
 Wine:
 Domestic 479,720 480,265 504,042
 Imported 159,559 153,877 154,876
 Beer:
 Domestic 3,146,491 3,147,823 3,168,158
 Imported 241,372 272,645 321,317
 Tobacco products: [11]
 Domestic [11] 5,819,552 5,608,259 5,189,723
 Cigarettes [11] 5,898,191 5,583,318 5,147,438
 Cigars [11] 59,754 62,844 69,497
 Papers/tubes [11] 772 802 1,201
 Chewing tobacco and
 snuff [11] 29,193 29,876 29,853
 Pipe/roll-your-own
 tobacco [11] 4,053 3,698 3,917
 Floor stocks 35 2 --
 Imported 53,806 64,649 114,524
 Firearms and ammunition 150,803 158,383 187,977
 Special occupations 106,700 106,244 104,740
Alcohol and Tobacco Tax and
 Trade Bureau and Customs
 Service collections less
 reported amounts 111,573 56,429 11,480
Total collections less
 reported amounts -616,623 56,429 11,480

 Fiscal year

Type of excise tax by agency 2000 2001 2002
to which tax was reported or
 paid

 (4) (5) (6)

Total excise tax collections 70,648,000 68,241,000 69,171,000

 Excise tax collections or
 liabilities reported by the
Internal Revenue Service [1]

Total excise tax collections 54,810,038 52,418,848 52,136,835
Tax liabilities by type of
 excise tax, total N/A N/A N/A
 Retail excise taxes:
 Luxury taxes:
 Passenger vehicles
 (expired, January 1,
 2003) 407,222 341,981 252,834
 Boats (repealed,
 January 1, 1993) -- 19 --
 Aircraft (repealed,
 January 1, 1993) -- -- --
 Jewelry (repealed,
 January 1, 1993) -- -- --
 Furs (repealed,
 January 1, 1993) -- 1 --
 Dyed diesel fuel used in
 trains:
 Total, excluding floor
 stocks 170,960 167,161 147,408
 Floor stocks -- -- 1
 Dyed diesel fuel for
 certain intercity or
 local buses 2,317 2,380 1,731
 Special motor fuels:
 Total, excluding floor
 stocks 19,535 18,404 17,570
 Floor stocks -1 -- --
 Compressed natural gas 1,145 1,026 895
 Alcohol fuels [2] 807 5,462 408
 Fuels used commercially
 on inland waterways 118,666 114,110 111,311
 Truck, trailer, and
 semitrailer chassis
 and bodies, and
 tractors 2,775,788 1,573,968 1,574,947
Manufacturer's excise taxes:
 Gas guzzlers [2] 70,788 78,157 79,705
 Highway-type tires [2] 420,299 354,769 372,800
 Aviation gasoline [3] 58,472 49,687 62,574
 Gasoline except for use in
 gasohol:
 Total, excluding floor
 stocks 21,040,777 20,619,195 20,942,138
 Floor stocks 2 -21 2
 Diesel fuel, except for
 trains and intercity
 buses:
 Total, excluding floor
 stocks [2] 8,229,762 8,208,994 8,214,559
 Floor stocks -133 -- --
 Gasoline for use in gasohol
 by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 65 9 77
 percent under 10
 percent 4,266 4,839 4,835
 10 percent or more 265,273 243,702 302,407
 Floor stocks -- 1 -1
 Gasohol by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 25,934 297,763 406,578
 percent under 10
 percent 59,104 146,196 176,148
 10 percent or more 2,039,428 1,918,995 1,932,347
 Floor stocks -- -4 --
 Aviation fuel (except
 gasoline), noncommercial
 use:
 Total, excluding floor
 stocks 159,314 187,318 287,664
 Floor stocks 1 -- --
 Aviation fuel (except
 gasoline) for commercial
 use (other than foreign
 trade) 667,647 620,044 509,944
 Kerosene (effective
 July 1, 1998) 79,591 90,331 62,857
 Coal:
 Mined underground:
 At percent of sales
 price 197,478 183,531 155,966
 At $ per ton 115,291 135,189 149,366
 Surface mined:
 At percent of sales
 price 79,842 90,122 103,502
 At $ per ton 132,526 140,004 139,634
 Certain vaccines [2] 163,528 152,349 161,764
 Sport fishing equipment 100,539 100,642 97,901
 Electric outboard motors,
 sonar devices 2,022 2,477 2,725
 Bows and arrows 20,502 19,094 20,297
Taxes on facilities and
 services:
 Telephone and teletype-
 writer services 5,645,239 5,737,027 5,803,631
 Transportation of persons
 by air 6,963,617 6,670,357 6,157,264
 Use of international air
 travel facilities 1,323,558 1,450,458 1,406,192
 Transportation of property
 by air 520,576 400,286 372,119
Taxes on policies issued by
 foreign insurers 131,672 152,221 195,634
Taxes related to wagering:
 Certain wagers [2] 10,726 [4] [4]
 Occupational taxes [2] [4] [4] [4]
Certain other excise taxes:
 Passenger transportation by
 water 24,922 27,919 31,069
 Use tax on heavy vehicles
 [1,2] 893,457 867,345 899,367
Environmental taxes:
 Domestic petroleum
 (Superfund) (expired
 effective January 1,
 1996) 4 14 -4
 Imported petroleum
 (Superfund) (expired
 effective January 1,
 1996) 2,660 337 641
 Domestic petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -3 6 --
 Imported petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) 253 -- --
 Certain chemicals
 (Superfund) (expired
 effective January 1,
 1996) [2] 2,395 -2,258 -2,842
 Certain imported substances
 (Superfund) (expired
 effective January 1,
 1996) [2] 349 -492 -7
 Ozone-depleting chemicals:
 [2]
 Total, excluding floor
 stocks 42,552 12,076 3,995
 Floor stocks 2,273 1,313 1,182
 Imported taxable products
 containing or manufac-
 tured using ozone-
 depleting chemicals [2] 17,580 11,978 -945
Taxes on Private Foundations:
 Net investment income [5] 503,453 720,047 490,425
 Additional excise taxes [6] 2,445 3,072 4,520
Taxes on Black Lung Benefit
 Trusts [2] 2 -1 --
Taxes on qualified pension
 and other plans:
 Failure to meet minimum
 funding standards 388 652 1,851
 Nondeductible contributions 38 12,145 -25
 Excess contributions to
 Individual Retirement
 Accounts and others 10,228 [4] [4]
Prohibited transactions 432 1,091 207
 Certain excess contribu-
 tions 1,696 542 34
 Reversion of qualified
 plan assets to employer 46,392 2,127 175
 Penalties [2] 1,857 3,958 1,887
 Taxes on undistributed
 income of qualified
 investment entities:
 Real Estate Investment
 Trusts 62 249 73
 Regulated Investment
 Companies 42 6,068 1,872
 Windfall profits tax on
 domestic crude oil
 (repealed August 23,
 1988) [1] -- -- --
 Miscellaneous IRS taxes [2] 40,226 131,718 106,214
 Unclassified [9] 1,191,890 335,652 369,406
Internal Revenue Service
 collections less reported
 amounts N/A N/A N/A

 Excise tax collections or
 liabilities reported by the
 Customs Service and the
 Alcohol and Tobacco Tax and
 Trade Bureau

Total excise tax collections 15,837,962 15,822,152 17,034,165
Tax liabilities by type of
 excise tax [10] 15,636,428 15,771,195 16,989,022
 Distilled spirits:
 Domestic 3,043,375 3,004,527 3,138,705
 Imported 816,922 892,230 901,173
 Wine:
 Domestic 517,812 498,537 513,559
 Imported 174,327 168,675 193,737
 Beer:
 Domestic 3,216,402 3,171,384 3,236,231
 Imported 350,924 383,793 414,895
 Tobacco products: [11]
 Domestic [11] 7,019,884 7,120,255 7,879,499
 Cigarettes [11] 6,684,265 7,013,007 7,643,220
 Cigars [11] 95,204 116,371 142,084
 Papers/tubes [11] 1,318 929 954
 Chewing tobacco and
 snuff [11] 40,243 43,747 49,439
 Pipe/roll-your-own
 tobacco [11] 12,511 13,919 15,416
 Floor stocks 261,917 528 115,835
 Imported 196,141 252,229 404,308
 Firearms and ammunition 197,840 175,959 205,025
 Special occupations 102,801 103,606 101,890
Alcohol and Tobacco Tax and
 Trade Bureau and Customs
 Service collections less
 reported amounts 201,534 50,957 45,143
Total collections less
 reported amounts 201,534 50,957 45,143

 Fiscal year

 2003

Type of excise tax by agency by quarter
to which tax was reported or Total ending--
 paid
 December March
 2002 2003

 (7) (8) (9)

Total excise tax collections 69,490,000 16,252,000 15,825,000

 Excise tax collections or
 liabilities reported by the
Internal Revenue Service [1]

Total excise tax collections 52,771,160 12,460,522 12,016,833
Tax liabilities by type of
 excise tax, total N/A N/A N/A
 Retail excise taxes:
 Luxury taxes:
 Passenger vehicles
 (expired, January 1,
 2003) 65,162 58,109 3,254
 Boats (repealed,
 January 1, 1993) -- 3 -3
 Aircraft (repealed,
 January 1, 1993) -- -- --
 Jewelry (repealed,
 January 1, 1993) -- -- --
 Furs (repealed,
 January 1, 1993) -- -- --
 Dyed diesel fuel used in
 trains:
 Total, excluding floor
 stocks 162,654 46,733 42,535
 Floor stocks -- -- --
 Dyed diesel fuel for
 certain intercity or
 local buses 1,266 405 340
 Special motor fuels:
 Total, excluding floor
 stocks 14,226 4,662 4,299
 Floor stocks -- -- --
 Compressed natural gas 1,735 273 506
 Alcohol fuels [2] -9,986 96 -5,399
 Fuels used commercially
 on inland waterways 111,058 26,559 28,094
 Truck, trailer, and
 semitrailer chassis
 and bodies, and
 tractors 1,608,208 420,084 342,858
Manufacturer's excise taxes:
 Gas guzzlers [2] 126,685 32,266 34,305
 Highway-type tires [2] 403,892 84,812 100,061
 Aviation gasoline [3] 57,953 15,706 17,900
 Gasoline except for use in
 gasohol:
 Total, excluding floor
 stocks 20,169,608 5,374,086 4,559,590
 Floor stocks -- -- --
 Diesel fuel, except for
 trains and intercity
 buses:
 Total, excluding floor
 stocks [2] 8,581,467 2,210,917 2,015,820
 Floor stocks -- -- --
 Gasoline for use in gasohol
 by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 2,320 91 -12
 percent under 10
 percent 946 608 234
 10 percent or more 358,002 92,347 81,670
 Floor stocks -- -- --
 Gasohol by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 1,296,991 99,240 359,369
 percent under 10
 percent 91,017 44,600 42,850
 10 percent or more 2,313,542 602,994 595,349
 Floor stocks -- -- --
 Aviation fuel (except
 gasoline), noncommercial
 use:
 Total, excluding floor
 stocks 286,559 71,209 73,215
 Floor stocks -- -10 10
 Aviation fuel (except
 gasoline) for commercial
 use (other than foreign
 trade) 453,361 121,822 104,186
 Kerosene (effective
 July 1, 1998) 72,128 27,250 33,349
 Coal:
 Mined underground:
 At percent of sales
 price 134,588 29,983 33,793
 At $ per ton 147,646 17,900 40,482
 Surface mined:
 At percent of sales
 price 109,537 27,690 26,048
 At $ per ton 125,760 33,043 30,958
 Certain vaccines [2] 179,009 37,616 44,169
 Sport fishing equipment 97,986 19,183 29,710
 Electric outboard motors,
 sonar devices 2,585 245 729
 Bows and arrows 20,947 3,253 4,322
Taxes on facilities and
 services:
 Telephone and teletype-
 writer services 5,809,503 1,471,335 1,335,902
 Transportation of persons
 by air 6,185,415 1,537,468 1,412,804
 Use of international air
 travel facilities 1,452,015 355,482 350,816
 Transportation of property
 by air 455,209 142,185 121,659
Taxes on policies issued by
 foreign insurers 292,897 71,209 67,376
Taxes related to wagering:
 Certain wagers [2] [4] [4] [4]
 Occupational taxes [2] [4] [4] [4]
Certain other excise taxes:
 Passenger transportation by
 water 33,252 7,557 8,784
 Use tax on heavy vehicles
 [1,2] 911,445 59,262 218,340
Environmental taxes:
 Domestic petroleum
 (Superfund) (expired
 effective January 1,
 1996) 1 1 --
 Imported petroleum
 (Superfund) (expired
 effective January 1,
 1996) -4 -- --
 Domestic petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -- -- --
 Imported petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -- -- --
 Certain chemicals
 (Superfund) (expired
 effective January 1,
 1996) [2] -687 1 11
 Certain imported substances
 (Superfund) (expired
 effective January 1,
 1996) [2] -- -- --
 Ozone-depleting chemicals:
 [2]
 Total, excluding floor
 stocks 7,519 6,047 923
 Floor stocks 905 4 28
 Imported taxable products
 containing or manufac-
 tured using ozone-
 depleting chemicals [2] 6,869 2,504 2,227
Taxes on Private Foundations:
 Net investment income [5] 2,581,229 134,100 37,260
 Additional excise taxes [6] 13,197 1,094 649
Taxes on Black Lung Benefit
 Trusts [2] -- -- --
Taxes on qualified pension
 and other plans:
 Failure to meet minimum
 funding standards 54 8 -2
 Nondeductible contributions 6 -- 3
 Excess contributions to
 Individual Retirement
 Accounts and others [4] [4] -4
Prohibited transactions 1,476 1,358 39
 Certain excess contribu-
 tions 17 3 3
 Reversion of qualified
 plan assets to employer 80 -- 1
 Penalties [2] 2,446 -- --
 Taxes on undistributed
 income of qualified
 investment entities:
 Real Estate Investment
 Trusts 152 -- --
 Regulated Investment
 Companies 3,892 42 413
 Windfall profits tax on
 domestic crude oil
 (repealed August 23,
 1988) [1] -- -- --
 Miscellaneous IRS taxes [2] 35,543 7,306 14,584
 Unclassified [9] 5,118,026 -840,219 -199,578
Internal Revenue Service
 collections less reported
 amounts N/A N/A N/A

 Excise tax collections or
 liabilities reported by the
 Customs Service and the
 Alcohol and Tobacco Tax and
 Trade Bureau

Total excise tax collections 16,718,840 3,791,478 3,808,167
Tax liabilities by type of
 excise tax [10] 16,678,174 3,785,124 3,792,028
 Distilled spirits:
 Domestic 3,132,583 793,023 664,353
 Imported 982,016 256,628 239,012
 Wine:
 Domestic 534,941 152,187 120,366
 Imported 215,803 57,049 49,031
 Beer:
 Domestic 3,189,576 671,179 710,128
 Imported 415,280 88,692 93,635
 Tobacco products: [11]
 Domestic [11] 7,435,498 1,598,638 1,752,444
 Cigarettes [11] 7,292,629 1,765,933 1,758,922
 Cigars [11] 486,000 35,096 37,779
 Papers/tubes [11] 5,204 295 293
 Chewing tobacco and
 snuff [11] 193,158 12,850 12,199
 Pipe/roll-your-own
 tobacco [11] 49,461 4,395 4,145
 Floor stocks 378,282 169 996
 Imported 475,278 117,211 114,942
 Firearms and ammunition 193,420 48,167 44,168
 Special occupations 103,779 2,350 3,949
Alcohol and Tobacco Tax and
 Trade Bureau and Customs
 Service collections less
 reported amounts 40,666 6,354 16,139
Total collections less
 reported amounts 40,666 6,354 16,139

 Fiscal year

 2003

Type of excise tax by agency by quarter ending--
to which tax was reported or
 paid June September
 2003 2003

 (10) (11)

Total excise tax collections 17,157,000 20,256,000

 Excise tax collections or
 liabilities reported by the
Internal Revenue Service [1]

Total excise tax collections 12,820,617 15,473,188
Tax liabilities by type of
 excise tax, total N/A N/A
 Retail excise taxes:
 Luxury taxes:
 Passenger vehicles
 (expired, January 1,
 2003) 2,332 1,467
 Boats (repealed,
 January 1, 1993) -- --
 Aircraft (repealed,
 January 1, 1993) -- --
 Jewelry (repealed,
 January 1, 1993) -- --
 Furs (repealed,
 January 1, 1993) -- --
 Dyed diesel fuel used in
 trains:
 Total, excluding floor
 stocks 42,250 31,136
 Floor stocks -- --
 Dyed diesel fuel for
 certain intercity or
 local buses 412 100
 Special motor fuels:
 Total, excluding floor
 stocks 1,625 3,640
 Floor stocks -- --
 Compressed natural gas 488 468
 Alcohol fuels [2] 548 -5,231
 Fuels used commercially
 on inland waterways 29,057 27,348
 Truck, trailer, and
 semitrailer chassis
 and bodies, and
 tractors 422,402 422,864
Manufacturer's excise taxes:
 Gas guzzlers [2] 34,285 25,829
 Highway-type tires [2] 108,542 110,477
 Aviation gasoline [3] 12,184 12,163
 Gasoline except for use in
 gasohol:
 Total, excluding floor
 stocks 5,034,475 5,201,457
 Floor stocks -- --
 Diesel fuel, except for
 trains and intercity
 buses:
 Total, excluding floor
 stocks [2] 2,127,782 2,226,948
 Floor stocks -- --
 Gasoline for use in gasohol
 by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 1,076 1,165
 percent under 10
 percent 71 33
 10 percent or more 93,552 90,433
 Floor stocks -- --
 Gasohol by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent 413,259 425,123
 percent under 10
 percent 2,613 954
 10 percent or more 550,332 564,867
 Floor stocks -- --
 Aviation fuel (except
 gasoline), noncommercial
 use:
 Total, excluding floor
 stocks 68,877 73,258
 Floor stocks -- --
 Aviation fuel (except
 gasoline) for commercial
 use (other than foreign
 trade) 113,975 113,378
 Kerosene (effective
 July 1, 1998) 5,589 5,940
 Coal:
 Mined underground:
 At percent of sales
 price 34,249 36,563
 At $ per ton 44,722 44,542
 Surface mined:
 At percent of sales
 price 27,067 28,732
 At $ per ton 31,299 30,460
 Certain vaccines [2] 45,052 52,172
 Sport fishing equipment 28,859 20,234
 Electric outboard motors,
 sonar devices 1,156 455
 Bows and arrows 5,623 7,749
Taxes on facilities and
 services:
 Telephone and teletype-
 writer services 1,467,099 1,535,167
 Transportation of persons
 by air 1,594,634 1,640,509
 Use of international air
 travel facilities 362,541 383,176
 Transportation of property
 by air 93,643 97,722
Taxes on policies issued by
 foreign insurers 72,102 82,210
Taxes related to wagering:
 Certain wagers [2] [4] [4]
 Occupational taxes [2] [4] [4]
Certain other excise taxes:
 Passenger transportation by
 water 8,262 8,649
 Use tax on heavy vehicles
 [1,2] 162,037 471,806
Environmental taxes:
 Domestic petroleum
 (Superfund) (expired
 effective January 1,
 1996) -- --
 Imported petroleum
 (Superfund) (expired
 effective January 1,
 1996) -- -4
 Domestic petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -- --
 Imported petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) -- --
 Certain chemicals
 (Superfund) (expired
 effective January 1,
 1996) [2] -697 -2
 Certain imported substances
 (Superfund) (expired
 effective January 1,
 1996) [2] -- --
 Ozone-depleting chemicals:
 [2]
 Total, excluding floor
 stocks 657 -108
 Floor stocks 899 -26
 Imported taxable products
 containing or manufac-
 tured using ozone-
 depleting chemicals [2] 1,154 984
Taxes on Private Foundations:
 Net investment income [5] 77,579 13,723
 Additional excise taxes [6] 1,332 1,984
Taxes on Black Lung Benefit
 Trusts [2] -- --
Taxes on qualified pension
 and other plans:
 Failure to meet minimum
 funding standards 48 --
 Nondeductible contributions 3 --
 Excess contributions to
 Individual Retirement
 Accounts and others -4 -4
Prohibited transactions 79 --
 Certain excess contribu-
 tions 11 --
 Reversion of qualified
 plan assets to employer 79 --
 Penalties [2] 2,446 --
 Taxes on undistributed
 income of qualified
 investment entities:
 Real Estate Investment
 Trusts 152 --
 Regulated Investment
 Companies 3,437 --
 Windfall profits tax on
 domestic crude oil
 (repealed August 23,
 1988) [1] -- --
 Miscellaneous IRS taxes [2] 6,269 7,384
 Unclassified [9] -316,911 1,675,290
Internal Revenue Service
 collections less reported
 amounts N/A N/A

 Excise tax collections or
 liabilities reported by the
 Customs Service and the
 Alcohol and Tobacco Tax and
 Trade Bureau

Total excise tax collections 4,336,383 4,782,812
Tax liabilities by type of
 excise tax [10] 4,326,213 4,774,808
 Distilled spirits:
 Domestic 811,458 863,749
 Imported 240,066 246,310
 Wine:
 Domestic 124,374 138,014
 Imported 55,597 54,125
 Beer:
 Domestic 841,134 967,136
 Imported 113,446 119,506
 Tobacco products: [11]
 Domestic [11] 1,911,184 2,173,232
 Cigarettes [11] 1,927,232 1,840,543
 Cigars [11] 41,146 42,160
 Papers/tubes [11] 259 356
 Chewing tobacco and
 snuff [11] 13,555 13,614
 Pipe/roll-your-own
 tobacco [11] 4,638 4,669
 Floor stocks 463 --
 Imported 124,237 118,888
 Firearms and ammunition 46,660 54,425
 Special occupations 58,057 39,423
Alcohol and Tobacco Tax and
 Trade Bureau and Customs
 Service collections less
 reported amounts 10,170 8,004
Total collections less
 reported amounts 10,170 8,004

 Fiscal year

 2004

Type of excise tax by agency Tax rates in by quarter ending-
to which tax was reported or effect on
 paid October 1, December March
 2003 2003 2004

 (12) (13) (14)

Total excise tax collections various 16,570,000 16,763,000

 Excise tax collections or
 liabilities reported by the
Internal Revenue Service [1]

Total excise tax collections various 12,612,579 13,017,627
Tax liabilities by type of
 excise tax, total N/A N/A N/A
 Retail excise taxes:
 Luxury taxes: 3 percent of -- --
 price in
 excess of--
 Passenger vehicles
 (expired, January 1,
 2003) $40,000, 594 (r) 746
 expired
 1/1/03
 Boats (repealed,
 January 1, 1993) $100,000, -- --
 repealed
 1/1/93
 Aircraft (repealed,
 January 1, 1993) $250,000, -- --
 repealed
 1/1/93
 Jewelry (repealed,
 January 1, 1993) $10,000, -- --
 repealed
 1/1/93
 Furs (repealed,
 January 1, 1993) $10,000, -- --
 repealed
 1/1/93
 Dyed diesel fuel used in
 trains:
 Total, excluding floor
 stocks $ per 39,762 25,096
 gallon
 Floor stocks $ per 1 --
 gallon
 based on
 10/1/93
 inventory
 Dyed diesel fuel for
 certain intercity or
 local buses $ per 166 293
 gallon
 Special motor fuels:
 Total, excluding floor
 stocks $ per 4,128 4,092
 gallon
 Floor stocks $ per -- --
 gallon
 based on
 10/1/93
 inventory
 Compressed natural gas $ per 351 316
 1000 cubic
 feet
 Alcohol fuels [2] various 367 5,986
 Fuels used commercially
 on inland waterways $ per 29,674 22,200
 gallon
 Truck, trailer, and
 semitrailer chassis
 and bodies, and
 tractors 12 percent of 490,223 497,982
 price
Manufacturer's excise taxes:
 Gas guzzlers [2] various 42,879 32,666
 Highway-type tires [2] various 103,967 98,299
 Aviation gasoline [3] $ per 9,296 9,916
 gallon
 Gasoline except for use in
 gasohol:
 Total, excluding floor
 stocks $ per 4,539,083 4,246,443
 gallon
 Floor stocks $ per -1 1
 gallon
 Diesel fuel, except for
 trains and intercity
 buses:
 Total, excluding floor
 stocks [2] $ per 2,201,765 2,162,101
 gallon
 Floor stocks $ per -- --
 gallon
 based on
 10/1/93
 inventory
 Gasoline for use in gasohol
 by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent $ per 2,943 3,308
 gallon
 percent under 10
 percent $ per 328 271
 gallon
 10 percent or more $ per 83,101 75,659
 gallon
 Floor stocks $ per -- --
 gallon
 based on
 10/1/93
 inventory
 Gasohol by alcohol content:
 Total, excluding floor
 stocks:
 percent under 
 percent $ per 543,395 605,483
 gallon
 percent under 10
 percent $ per 52,551 43,140
 gallon
 10 percent or more $ per 714,646 747,967
 gallon
 Floor stocks $ per -- --
 gallon
 based on
 10/1/93
 inventory
 Aviation fuel (except
 gasoline), noncommercial
 use:
 Total, excluding floor
 stocks $ per 65,557 99,473
 gallon
 Floor stocks $ per -- --
 gallon
 Aviation fuel (except
 gasoline) for commercial
 use (other than foreign
 trade) $ per 121,302 124,051
 gallon
 Kerosene (effective
 July 1, 1998) $ per 22,565 34,299
 gallon
 Coal:
 Mined underground:
 At percent of sales
 price percent 33,226 29,179
 of value
 At $ per ton $ per ton 44,292 49,975
 if less
 than 
 percent of
 value
 Surface mined:
 At percent of sales
 price percent 28,602 29,058
 of value
 At $ per ton $ per ton 32,583 28,897
 if less
 than 
 percent of
 value
 Certain vaccines [2] $ per 40,554 43,896
 dose
 Sport fishing equipment 10 percent of 19,777 31,782
 sales price
 Electric outboard motors,
 sonar devices 3 percent of 728 965
 sales price
 Bows and arrows 3,309 5,535
 percent of
 sales price
Taxes on facilities and
 services:
 Telephone and teletype-
 writer services 3 percent 1,442,640 1,414,587
 Transportation of persons
 by air percent 1,606,388 1,555,141
 of the
 price plus
 $
 flight
 segment
 for non-
 rural
 airport
 [7]
 Use of international air
 travel facilities $ per 318,338 393,095
 person,
 $ for
 domestic
 segments
 beginning
 in Alaska
 or Hawaii
 [8]
 Transportation of property
 by air percent 160,352 106,904
Taxes on policies issued by
 foreign insurers 1 percent or 79,271 85,329
 4 percent
 of premium
 paid
Taxes related to wagering:
 Certain wagers [2] $ or [4] [4]
 percent of
 wager
 Occupational taxes [2] $50 or $500 [4] [4]
 per person
 per year
Certain other excise taxes:
 Passenger transportation by
 water $ per 8,137 8,820
 passenger
 Use tax on heavy vehicles
 [1,2] $75-$550 per 86,663 205,962
 vehicle per
 year
Environmental taxes:
 Domestic petroleum
 (Superfund) (expired
 effective January 1,
 1996) $ per -19 -2
 barrel
 Imported petroleum
 (Superfund) (expired
 effective January 1,
 1996) $ per -12 -1
 barrel
 Domestic petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) $ per -4 --
 barrel
 Imported petroleum (Oil
 Spill Liability Trust
 Fund) (expired effective
 January 1, 1995) $ per -3 --
 barrel
 Certain chemicals
 (Superfund) (expired
 effective January 1,
 1996) [2] $$ -49 -2
 per ton
 Certain imported substances
 (Superfund) (expired
 effective January 1,
 1996) [2] various, per -1 --
 ton
 Ozone-depleting chemicals:
 [2]
 Total, excluding floor
 stocks various, per 254 419
 pound
 Floor stocks various, per 191 311
 pound
 Imported taxable products
 containing or manufac-
 tured using ozone-
 depleting chemicals [2] various 23,680 -19,412
Taxes on Private Foundations:
 Net investment income [5] 1 or 2 100,481 20,653
 percent
 Additional excise taxes [6] various 1,542 427
Taxes on Black Lung Benefit
 Trusts [2] various -- --
Taxes on qualified pension
 and other plans:
 Failure to meet minimum
 funding standards 5 or 10 3 --
 percent
 Nondeductible contributions 10 percent -- --
 Excess contributions to
 Individual Retirement
 Accounts and others 6 percent -4 -4
Prohibited transactions 5 percent 5 --
 Certain excess contribu-
 tions 10 percent -18 --
 Reversion of qualified
 plan assets to employer 20 percent -- --
 Penalties [2] various -- --
 Taxes on undistributed
 income of qualified
 investment entities:
 Real Estate Investment
 Trusts 4 percent -- --
 Regulated Investment
 Companies 4 percent -- --
 Windfall profits tax on
 domestic crude oil
 (repealed August 23,
 1988) [1] -- -- --
 Miscellaneous IRS taxes [2] various 104 --
 Unclassified [9] various -487,078 186,321
 (r)
Internal Revenue Service
 collections less reported
 amounts -- N/A N/A

 Excise tax collections or
 liabilities reported by the
 Customs Service and the
 Alcohol and Tobacco Tax and
 Trade Bureau

Total excise tax collections various 3,957,421 3,745,373
Tax liabilities by type of
 excise tax [10] various 3,954,142 3,739,604
 Distilled spirits:
 Domestic $ per 839,117 671,371
 proof
 gallon
 Imported $ per 304,961 238,219
 proof
 gallon
 Wine:
 Domestic $ to 154,080 122,977
 $ per
 gallon
 Imported $ to 62,051 46,892
 $ per
 proof
 gallon
 Beer:
 Domestic $7 or $18 per 672,199 716,930
 barrel
 Imported $18 per 102,958 95,765
 barrel
 Tobacco products: [11]
 Domestic [11] various 1,647,004 1,682,899
 Cigarettes [11] $ to 1,777,180 1,714,102
 $ per
 thousand
 Cigars [11] $ to 39,316 39,748
 $ per
 thousand
 Papers/tubes [11] $ to 349 374
 $ per
 50
 Chewing tobacco and
 snuff [11] $ to 12,468 12,339
 $ per
 pound
 Pipe/roll-your-own
 tobacco [11] $ per 3,975 4,374
 pound
 Floor stocks various -- --
 Imported various 115,596 110,147
 Firearms and ammunition 10 or 11 54,095 51,694
 percent of
 sales price
 Special occupations $250 to 2,081 2,710
 $1,000 per
 dealer or
 manufac-
 turer
Alcohol and Tobacco Tax and
 Trade Bureau and Customs
 Service collections less
 reported amounts N/A 3,279 5,769
Total collections less
 reported amounts N/A 3,279 5,769

See notes at end of this section.

Table 21

[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.
continued below...

This Time, U.S. Shrugs at Rising Oil Price
When oil prices spiked in the early 1980s after the Iranian revolution, Jared Nedzel gave up his 1978 Pontiac Trans Am, an emblematic American muscle car, for a smaller, less extravagant Toyota Corolla.

This time, U.S. shrugs at rising oil price
When oil prices spiked in the early 1980s after the Iranian revolution, Jared Nedzel gave up his 1978 Pontiac Trans Am, an emblematic American muscle car, for a smaller, less extravagant Toyota Corolla.

This time, America shrugs at high oil prices
When oil prices spiked in the early 1980s after the Iranian revolution, Jared Nedzel gave up his 1978 Pontiac Trans Am, an emblematic American muscle car, for a smaller, less extravagant Toyota Corolla.

...Continued from top

[2] Represents aggregates for two or more specific taxes for which amounts have either been combined or are not available separately.

[3] This tax is in addition to the regular tax on gasoline.

[4] Revised data for this and certain other taxes are combined and included in the revised totals for excise taxes "unclassified," shown below in Table 21. Revisions for the specific taxes were not separately tabulated.

[5] 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.

[6] 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.

[7] The flight segment charged for nonrural airports changed effective January 1, 2004. The domestic flight segment increased from $ to $ per person. The rate is still in effect. There is no flight segment tax on rural airports.

[8] The taxes on the use of international air facilities changed, effective January 1, 2004. The rate increased from $ to $ per person. For domestic flight segments beginning or ending in Alaska or Hawaii, the rate increased from $ to $.

[9] Starting with Fiscal Year 1998, 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. For fiscal years before 1998, "unclassified" taxes are included in the statistics for "Internal Revenue Service collections less reported amounts." See also the "Notes," below.

[10] Tax "liability" statistics shown for the Customs Service/Alcohol and Tobacco Tax and Trade Bureau (TTB) (formerly the Bureau of Alcohol, Tobacco and Firearms [ATF]) include tax "collections" on imported items for which the Customs Service is responsible. See also the "Notes," below.

[11] Taxes shown for the different types of domestic tobacco products are before post-filing 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."

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 Table 21 for consistency with the excise tax definitions and totals published in the Federal Budget. Also excluded is an environmental excise tax reported on the corporation income tax return for 1987 through 1996 and collected as part of the corporation income tax.) Prior to Fiscal Year 1998, all other Table 21 data (with the exceptions noted below) represent tax "liabilities" as reported on excise tax returns, rather than the tax actually collected. For data for Fiscal Years beginning with 1998, see below.

For the grand totals, collections rounded to millions of dollars are all that are available. In general, amounts shown are the gross amounts, ., 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 Table 21 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 (EFT's), in the case of taxes collected by TTB/ Customs, or (b) payments attached to quarterly excise tax returns. Prior to Fiscal Year 1998, excise tax collections by the Treasury Department were accounted for without identifying the specific types of excise tax to which the payments applied. Therefore, the only statistics on the specific types of tax for these years are for the tax "liabilities," which are reported by type on the excise tax return. There were three exceptions: the use tax on heavy highway vehicles and the former "crude oil windfall profit" tax, both administered by IRS, which taxpayers were required to account for separately when taxes were paid, and the taxes on imports administered by the Customs Service. As a result, "collections," rather than "liabilities," for each of these three types of tax, are included in the Table 21 statistics for all years.

Beginning with Fiscal Year 1998, statistics for both the total for taxes administered by the IRS and the taxes by type of tax represent tax "collections" (see below). For Fiscal Years 1996 and 1997, the amounts shown for the total represent tax collections, while the taxes by type of tax represent the tax liability reported on excise tax returns. Also, for these latter years, statistics on the types of tax take into account the normal lag that exists between the time most taxes are collected (through FTD's, 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:

For years before Fiscal Year 1998, the table entry for IRS "collections less reported amounts" is a balancing amount, representing the difference between the tax collected and the IRS "certified" tax liability. It, therefore, reflects the timing adjustments taken into account for the statistics in recognition of: (1) the lag between time of tax payment and time of filing the return and (2) the previous inability of equating tax payments with the tax liability reported on the excise tax return. Inasmuch as the difference between the certified tax liability and the tax collected was apportioned in order to make the tax liability and the tax collected equal, starting with Fiscal Year 1998, there are no entries for "collections less reported amounts," starting with that year.

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 21 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) (formerly the Bureau of Alcohol, Tobacco and Firearms [ATF]) 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. TTB tax liability statistics, for all of the years shown in Table 21, are presented in more detail, beginning with the Summer 1998 Bulletin (formerly, this table was numbered Table 20). The less detailed TTB statistics shown for each year in previous issues of the Bulletin also represent tax "liabilities" on domestic alcohol and tobacco productions, as well as tax "liabilities" on firearms and certain occupations. By contrast, the taxes on imported alcohol and tobacco production reported by the Customs Service are tax "collections" in data for all years.

The grand totals for TTB and Customs Service tax "collections," as presented in Table 21, 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 Table 21. This subtraction is not precise because of definitional differences between IRS and TTB or Customs Service.

In Table 21, TTB data have been rearranged, starting with the Spring 1997 Bulletin (then Table 20), 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 post-filing 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 data are actually retabulated only for the one, most recent, prior year. Retabulated post-filing 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. Thus, for example, data shown for 1996 reflect the revisions made in 1997, although not the presumably lesser revisions made after 1997.

 However, as stated in footnote 12, above, post-filing
 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.

SOURCE: . Department of the Treasury, Financial Management Service, Monthly Treasury Statement of Receipts and Outlays of the United States Government; Alcohol and Tobacco Tax and Trade Bureau Statistical Release: Alcohol, Tobacco and Firearms Tax Collections, quarterly (this release also includes data for the Customs Service), and previously unpublished special tabulations; Internal Revenue Service, Internal Revenue Service Data Book, and its predecessor, Annual Report, Commissioner and Chief Counsel, Internal Revenue Service; also Chief Financial Officer, Office of Finance, Revenue Accounting Division, Office of Revenue Systems, Internal Revenue Report of Excise Taxes. Also see Davie, Bruce F., "Federal Excise Taxes, Fiscal Years 1994 and 1995," Statistics of Income Bulletin, Fall 1996, Volume 16, Number 2. See also (unrevised) data included in Davie, Bruce F., "Excise Taxes, Fiscal Year 1992," Statistics of Income Bulletin, Fall 1993, Volume 13, Number 2. Also see data in Francis, Brian D., "Excise Taxes, Fiscal Years 1995-1997," Statistics of Income Bulletin, Spring 1998, Volume 17, Number 4, and Francis, Brian D., "Federal Excise Taxes, Including the Slow Death of Expired Taxes," Statistics of Income Bulletin, Summer 1999, Volume 19, Number 1. For additional information about the process used to match quarterly excise tax "collections" with excise tax "liabilities" as reported on quarterly excise tax returns, see the "Notes" to Table 20 in the Fall 1998 (Volume 18, Number 2) issue of the Statistics of Income Bulletin.

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