FOR IMMEDIATE RELEASE:
January 10, 2003

FOR INFORMATION CONTACT:
Mary Jane Egr, State Tax Commissioner
402/471-5604
David Dearmont, Administrator
402/471-5700

GENERAL FUND RECEIPTS — DECEMBER 2002

LINCOLN — State Tax Commissioner Mary Jane Egr reported Friday that total gross General Fund receipts for fiscal year 2002-03 through December were $1,400,737,329. That is 1.2 percent below the revised projected amount of $1,417,100,000. For the month of December 2002, total receipts were $249,167,050, which is below the revised projection of $258,499,000 by 3.6 percent. For the month, gross Sales and Use, Individual Income, and Corporate Income taxes fell short of projections by 2.5, 1.7, and 26.3 percent, respectively.

Total refunds for the first half of the fiscal year were $194,658,777, which is 5.4 percent below the projected amount of $205,830,000.

Egr also said that net General Fund receipts were behind revised projections for the first half of the fiscal year by $5,191,448. After refunds, total net receipts for fiscal year 2002-03 to date are $1,206,078,552, below the projected total of $1,211,270,000 by 0.4 percent. For the year to date, net General Fund receipts for Sales and Use and Individual Income taxes were above the forecast by 0.7 and 0.5 percent, respectively.

Total net general fund revenue for the month of December were $224,281,665, or 4.6 percent above the revised projection of $214,385,000. Net tax receipts for the month of December were ahead of the forecast for Sales and Use and Miscellaneous taxes by 19.4 and 23.6 percent, respectively.

The comparisons are based on the revised forecast made by the Nebraska Economic Forecasting Advisory Board on October 25, 2002. At this meeting, the board revised downward its forecast of General Fund revenue for fiscal year 2002-03. As required by law, the forecast was divided into monthly estimates and certified to the Clerk of the Legislature by the State Tax Commissioner and Legislative Fiscal Analyst on November 15, 2002.

APPROVED:
Mary Jane Egr
State Tax Commissioner

DEPARTMENT OF REVENUE

Research Division
Comparison of Actual and Projected General Fund Receipts for Fiscal Year 2002-2003

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 $173,073,810 $173,074,000 (190) (0.0) $173,073,810 $173,074,000 (190) (0.0)
August 220,370,125 220,370,000 125 0 393,443,936 393,444,000 (64) (0.0)
September 255,406,007 255,406,000 7 0 648,849,942 648,850,000 (58) (0.0)
October 137,779,538 137,780,000 (462) (0.0) 786,629,480 786,630,000 (520) (0.0)
November 195,167,407 210,255,000 (15,087,593) (7.2) 981,796,887 996,885,000 (15,088,113) (1.5)
December 224,281,665 214,385,000 9,896,665 4.6 1,206,078,552 1,211,270,000 (5,191,448) (0.4)


Comparison of Actual and Projected General Fund Receipts by Major Source for December 2002
and Cumulative Fiscal Year 2002-2003

DECEMBER
ACTUAL
DECEMBER
PROJECTED*
DIFFERENCE PERCENT
DIFFERENCE
CUMULATIVE
ACTUAL
CUMULATIVE
PROJECTED*
CUMULATIVE
DIFFERENCE
CUMULATIVE
PERCENT
DIFFERENCE
GROSS RECEIPTS
Sales & Use Tax $110,599,741 $113,484,000 ($2,884,259) (2.5) $638,862,667 $649,418,000 ($10,555,333) (1.6)
Ind Income Tax 107,995,457 109,820,000 (1,824,543) (1.7) 603,186,752 600,991,000 2,195,752 0.4
Corp Income Tax 19,240,162 26,112,000 (6,871,839) (26.3) 62,406,333 69,993,000 (7,586,667) (10.8)
Misc Taxes 11,331,690 9,083,000 2,248,690 24.8 96,281,577 96,698,000 (416,423) (0.4)
Total Gross $249,167,050 $258,499,000 ($9,331,950) (3.6) $1,400,737,329 $1,417,100,000 ($16,362,671) (1.2)
REFUNDS
Total Refunds $24,885,385 $44,114,000 ($19,228,615) (43.6) $194,658,777 $205,830,000 ($11,171,223) (5.4)
NET RECEIPTS
Sales & Use Tax $92,346,064 $77,365,000 $14,981,064 19.4 $494,125,456 $490,637,000 $3,488,456 0.7
Ind Income Tax 107,242,658 107,590,000 (347,342) (0.3) 584,937,996 582,271,000 2,666,996 0.5
Corp Income Tax 13,515,710 20,390,000 (6,874,290) (33.7) 31,068,002 41,906,000 (10,837,998) (25.9)
Misc Taxes 11,177,233 9,040,000 2,137,233 23.6 95,947,099 96,457,000 (509,901) (0.5)
Total Net $224,281,665 $214,385,000 $9,896,665 4.6 $1,206,078,552 $1,211,270,000 ($5,191,448) (0.4)

*The projected amounts used in this comparison were set at the October 25, 2002 meeting of the Nebraska Economic Forecasting Advisory Board.


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