FOR IMMEDIATE RELEASE:
December 10, 2008

FOR INFORMATION CONTACT:
Douglas A. Ewald, Tax Commissioner
(402) 471-5604
David Dearmont, Ph.D., Research Administrator
(402) 471-5700

GENERAL FUND RECEIPTS — NOVEMBER 2008

LINCOLN — Tax Commissioner Douglas Ewald reported Wednesday that total gross General Fund receipts for the month of November were $335,491,225. That is 6.0 percent above the projected amount of $316,592,000. For the month of November, gross Sales and Use, Individual Income and Corporate Income taxes were ahead of forecast by 7.1, 5.9 and 17.2 percent, respectively. Gross Miscellaneous taxes were below forecast by 8.1 percent.

Total refunds for the month of November were $54,025,797, which is 34.8 percent above the projected amount of $40,081,000.

Ewald also said that net receipts were above projections for the month of November by $4,954,428. After refunds, total net receipts for the month were 1.8 percent above projections. For the month of November, net Sales and Use, and Individual income taxes were ahead of projections by 7.1 and 2.6 percent, respectively. Net Corporate Income and Miscellaneous taxes were below forecast by 260.2 and 7.8 percent, respectively.

Ewald also said that net receipts were ahead of projections for the first five months of fiscal year 2008-09 by $27,142,756. After refunds, total net receipts for the fiscal year through November were 2.0 percent above projections. For the fiscal year to date, net General Fund receipts for Sales and Use, Individual Income and Miscellaneous taxes were above forecast by 2.0, 1.1 and 13.1 percent, respectively. Net Corporate Income taxes were below forecast by 1.2 percent.

The comparisons in this report are based on the forecast made by the Nebraska Economic Forecasting Advisory Board on February 22, 2008. This forecast was adjusted for legislation passed by the 2008 Legislature, divided into monthly estimates, and certified to the Clerk of the Legislature by the Tax Commissioner and Legislative Fiscal Analyst on July 15, 2008. On October 31, the forecasting board met and revised the fiscal year 2008-09 forecast upward by $14.3 million dollars. By law, only downward revisions to the forecast are certified, so comparisons made in this release are based on the July 2008 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 2008-2009

  

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
$191,496,1526
$203,026,000
(11,529,848)
(5.7)
$191,496,152
$203,026,000
(11,529,848)
(5.7)
August
319,749,742
295,381,000
24,368,742
8.2
511,245,894
498,407,000
12,838,894
2.6
September
375,452,525
363,757,000
11,695,525
3.2
886,698,420
862,164,000
24,534,420
2.8
October
200,955,909
203,302,000
(2,346,091)
(1.2)
1,087,654,328
1,065,466,000
22,188,328
2.1
November
281,465,428
276,511,000
4,954,428
1.8
1,369,119,756
1,341,977,000
27,142,756
2.0

Comparison of Actual and Projected General Fund Receipts by Major Source for November 2008
and Cumulative Fiscal Year 2008-2009

   NOVEMBER
ACTUAL
NOVEMBER
PROJECTED*
DIFFERENCE PERCENT
DIFFERENCE
CUMULATIVE
ACTUAL
CUMULATIVE
PROJECTED*
CUMULATIVE
DIFFERENCE
CUMULATIVE
PERCENT
DIFFERENCE
GROSS RECEIPTS
Sales & Use Tax
$129,012,752
$120,450,000
$8,562,752
7.1
$718,780,253
$706,665,000
$12,115,253
1.7
Ind Income Tax
186,759,283
176,276,000
10,483,283
5.9
704,240,088
682,439,000
21,801,088
3.2
Corp Income Tax
6,775,952
5,783,000
992,952
17.2
81,543,862
78,922,000
2,621,862
3.3
Misc Taxes
12,943,238
14,083,000
(1,139,762)
(8.1)
84,926,361
75,328,000
9,598,361
12.7
Total Gross
$335,491,225
$316,592,000
$18,899,225
6.0
$1,589,490,563
$1,543,352,000
$46,138,563
3.0
REFUNDS
Total Refunds
$54,025,797
$40,081,000
$13,944,797
34.8
$220,370,807
$201,376,000
$18,994,807
9.4
NET RECEIPTS
Sales & Use Tax
$97,996,989
$91,474,000
$6,522,989
7.1)
$552,879,337
$541,902,000
$10,977,337
2.0
Ind Income Tax
177,437,957
172,916,000
4,521,957
2.6
671,036,887
663,956,000
7,080,887
1.1
Corp Income Tax
(6,912,639)
(1,919,000)
(4,993,639)
(260.2)
60,384,831
61,136,000
(751,169)
(1.2)
Misc Taxes
12,943,121
14,040,000
(1,096,879)
(7.8)
84,818,700
74,983,000
9,835,700
13.1
Total Net
$281,465,428
$276,511,000
$4,954,428
1.8
$1,369,119,756
$1,341,977,000
$27,142,756
2.0

*The projected amounts used in this comparison were set at the February 22, 2008 meeting of the Nebraska Economic Forecasting Advisory Board.


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