FOR IMMEDIATE RELEASE:
December 10, 2004

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

GENERAL FUND RECEIPTS — NOVEMBER 2004

LINCOLN -- State Tax Commissioner Mary Jane Egr reported Friday that total gross General Fund receipts for the month of November were $287,230,200. That is 7.8 percent above the projected amount of $266,380,000. For the month of November, gross Sales and Use, Individual Income and Corporate Income taxes were ahead of projections by 9.5, 6.4 and 55.7 percent, respectively.

Total refunds for the month of November were $33,956,931 which is 10.6 percent below the projected amount of $37,969,000.

Egr also said that net receipts were above projections for the month of November by $24,862,269. After refunds, total net receipts for the month were $253,273,269, or 10.9 percent above the projected amount of $228,411,000. For the month of November, net Sales and Use, Individual Income and Corporate Income taxes were above forecast by 18.2, 6.0 and 135.3 percent, respectively.

Egr also said that net receipts were ahead of projections for the first five months of fiscal year 2004-05 by $80,533,980. After refunds, total net receipts for the fiscal year through November were $1,183,280,980, which is above the projected total of $1,102,747,000 by 7.3 percent. For the year to date, net General Fund receipts for Sales and Use, Individual Income, Corporate Income and Miscellaneous taxes were above the forecast by 7.5, 5.4, 22.9 and 10.7 percent, respectively.

The comparisons in this report are based on the forecast made by the Nebraska Economic Forecasting Advisory Board on February 27, 2004. This forecast was adjusted for legislation passed by the 2004 Legislature, divided into monthly estimates, and certified to the Clerk of the Legislature by the State Tax Commissioner and Legislative Fiscal Analyst on July 13, 2004. The Nebraska Economic Forecasting Advisory Board met on October 29, 2004, and revised the fiscal year 2004-05 upward by $90,521,000, from $2,775,479,000 to $2,866,000,000. By statute, the October forecast was not certified, and the comparisons contained in this release are made on the basis of the February forecast.

APPROVED:
Mary Jane Egr
State Tax Commissioner

DEPARTMENT OF REVENUE

Research Division
Comparison of Actual and Projected General Fund Receipts for Fiscal Year 2004-2005

 

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 $188,973,714 $183,846,000 5,127,714 2.8 $188,973,714 $183,846,000 5,127,714 2.8
August 272,764,013 247,319,000 25,445,013 10.3 461,737,727 431,165,000 30,572,727 7.1
September 283,094,494 275,205,000 7,889,494 2.9 744,832,221 706,370,000 38,462,221 5.4
October 185,175,490 167,966,000 17,209,490 10.2 930,007,710 874,336,000 55,671,710 6.4
November 253,273,269 228,411,000 24,862,269 10.9 1,183,280,980 1,102,747,000 80,533,980 7.3

Comparison of Actual and Projected General Fund Receipts by Major Source for November 2004
and Cumulative Fiscal Year 2004-2005

NOVEMBER
ACTUAL
NOVEMBER
PROJECTED*
DIFFERENCE PERCENT
DIFFERENCE
CUMULATIVE
ACTUAL
CUMULATIVE
PROJECTED*
CUMULATIVE
DIFFERENCE
CUMULATIVE
PERCENT
DIFFERENCE
GROSS RECEIPTS
Sales & Use Tax $120,188,855 $109,756,000 $10,432,855 9.5 $641,735,210 $616,336,000 $25,399,210 4.1
Ind Income Tax 149,326,358 140,391,000 8,935,358 6.4 550,414,379 526,426,000 23,988,379 4.6
Corp Income Tax 5,803,785 3,727,000 2,076,785 55.7 63,393,710 58,440,000 4,953,710 8.5
Misc Taxes 11,911,202 12,506,000 (594,798) (4.8) 82,302,814 74,331,000 7,971,814 10.7
Total Gross $287,230,200 $266,380,000 $20,850,200 7.8 $1,337,846,112 $1,275,531,000 $62,315,112 4.9

REFUNDS

Total Refunds $33,956,931 $37,969,000 ($4,012,069) (10.6) $154,565,132 $172,785,000 ($18,219,868) (10.5)
NET RECEIPTS
Sales & Use Tax $96,032,125 $81,264,000 $14,768,125 18.2 $512,859,859 $477,201,000 $35,658,859 7.5
Ind Income Tax 144,693,163 136,501,000 8,192,163 6.0 536,830,944 509,493,000 27,337,944 5.4
Corp Income Tax 640,279 (1,814,000) 2,454,279 135.3 51,661,913 42,029,000 9,632,913 22.9
Misc Taxes 11,907,701 12,460,000 (552,299) (4.4) 81,928,264 74,022,000 7,906,264 10.7
Total Net $253,273,269 $228,411,000 $24,862,269 10.9 $1,183,280,980 $1,102,747,000 $80,533,980 7.3

*The projected amounts used in this comparison were set at the February 27, 2004 meeting of the Nebraska Economic Forecasting Advisory Board.


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