FOR IMMEDIATE RELEASE:
January 11, 2008

FOR INFORMATION CONTACT:
Douglas A. Ewald, Tax Commissioner
402/471-5604
David Dearmont, Administrator
402/471-5700

GENERAL FUND RECEIPTS — DECEMBER, 2007

LINCOLN -- Tax Commissioner Douglas Ewald reported Friday that total gross General Fund receipts for the month of December were $360,763,128. That is 4.6 percent above the projected amount of $345,032,000. For the month of December, gross Sales and Use, Individual Income, and Corporate Income taxes were above forecast by 4.2, 6.7 and 8.4 percent, respectively.

Total refunds for the month of December were $53,667,913 which is 31.7 percent above the projected amount of $40,747,000.
Ewald also said that net receipts were above projections for the month of December, the sixth month of fiscal year 2007-08, by $2,809,215. After refunds, total net receipts for the month were $307,095,215, or 0.9 percent above the projected amount of $304,286,000. For the month of December, net Individual Income and Corporate Income taxes were above projections by 4.0 and 22.0 percent, respectively.

Ewald also said that net receipts were ahead of projections for the first six months of fiscal year 2007-08 by $19,393,859. After refunds, total net receipts for the fiscal year through December were $1,688,680,859, which is ahead of the projected total of $1,669,287,000 by 1.2 percent. For the fiscal year to date, net General Fund receipts for Sales and Use and Individual Income taxes were above the forecast by 0.8 and 3.5 percent, respectively.

The comparisons in this report are based on the forecast made by the Nebraska Economic Forecasting Advisory Board on April 26, 2007. This forecast was adjusted for legislation passed by the 2007 Legislature, divided into monthly estimates, and certified to the Clerk of the Legislature by the Tax Commissioner and Legislative Fiscal Analyst on July 13, 2007. On October 26, the forecasting board met and revised the fiscal year 2007‑08 forecast upward by $68.8 million dollars. By law, only downward revisions to the forecast are certified, thus the comparisons made in this release are made on the basis of the April 2007 certified forecast.

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APPROVED:
Douglas A. Ewald
Tax Commissioner

DEPARTMENT OF REVENUE

Research Division
Comparison of Actual and Projected General Fund Receipts for Fiscal Year 2007-2008

 

TOTAL
ACTUAL NET
RECEIPTS

TOTAL
PROJECTED
NET RECEIPTS

DIFFERENCE

PERCENT
DIFFERENCE

CUMULATIVE
ACTUAL NET
RECEIPTS

CUMULATIVE
PROJECTED
NET RECEIPTS

CUMULATIVE
DIFFERENCE

CUMULATIVE
PERCENT
DIFFERENCE

July $204,650,626 $212,327,000 (7,676,373) (3.6) $204,650,626 $ 212,327,000 (7,676,373) (3.6)
August 293,314,872 307,436,000 (14,121,127) (4.6) 497,965,498 519,763,000 (21,797,501) (4.2)
September 379,919,253 347,809,000 32,110,253 9.2 877,884,751 867,572,000 10,312,751 1.2
October 202,832,479 206,103,000 (3,270,521) (1.6) 1,080,717,230 1,073,675,000 7,042,230 0.7
November 300,868,414 291,326,000 9,542,414 3.3 1,381,585,644 1,365,001,000 16,584,644 1.2
December 307,095,215 304,286,000 2,809,215 0.9 1,688,680,859 1,669,287,000 19,393,859 1.2

Comparison of Actual and Projected General Fund Receipts by Major Source for December 2007
and Cumulative Fiscal Year 2007-2008

  DECEMBER
ACTUAL
DECEMBER
PROJECTED*
DIFFERENCE PERCENT
DIFFERENCE
CUMULATIVE
ACTUAL
CUMULATIVE
PROJECTED*
CUMULATIVE
DIFFERENCE
CUMULATIVE
PERCENT
DIFFERENCE
GROSS RECEIPTS
Sales & Use Tax $138,637,780  $132,999,000 $5,638,780 4.2 $852,763,137 $824,008,000 $28,755,137 3.5
Ind Income Tax 159,228,551 149,276,000 9,952,551 6.7 864,333,654 829,878,000 34,455,654 4.2
Corp Income Tax 49,210,259 45,388,000 3,822,259 8.4 134,425,316 133,103,000 1,322,316 1.0
Misc Taxes 13,686,537 17,370,000 (3,683,463) (21.2) 103,039,052 112,943,000 (9,903,948) (8.8)
Total Gross $360,763,128 $345,032,000 $15,731,128 4.6 $1,954,561,160 $1,899,929,000 $54,632,160 2.9

REFUNDS

Total Refunds $53,667,913 $40,747,000 $12,920,913 31.7 $265,880,301 $230,642,000 $35,238,301 15.3
NET RECEIPTS
Sales & Use Tax $95,160,031 $103,014,000 ($7,853,969) (7.6) $644,264,914 $639,232,000 $5,032,914 0.8
Ind Income Tax 151,832,089 145,938,000 5,894,089 4.0 836,511,472 808,548,000 27,963,472 3.5
Corp Income Tax 46,418,045 38,039,000 8,379,045 22.0 105,077,231 109,008,000 (3,930,769) (3.6)
Misc Taxes 13,685,049 17,295,000 (3,609,951) (20.9) 102,827,242 112,501,000 (9,673,758) (8.6)
Total Net $307,095,215 $304,286,000 $2,809,215 0.9 $1,688,680,859 $1,669,287,000 $19,393,859 1.2

*The projected amounts used in this comparison were set at the April 26, 2007 meeting of the Nebraska Economic Forecasting Advisory Board.