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November 2009 Collections

For Immediate Release:  December 14, 2009

TENNESSEE DEPARTMENT OF REVENUE PROVIDES ANALYSIS
OF NOVEMBER 2009 COLLECTIONS

NASHVILLE - November 2009 collections of the Tennessee Department of Revenue were $708,173,054, a decrease of $3,679,194 or 0.5 percent from November 2008 collections. 

Sales and use tax collections totaled $493,645,263, a decrease of $22,995,402 or 4.5 percent from November 2008 collections.

Collections from the retail trade group decreased 0.3 percent. Items with significant changes include:

  • Motor vehicle dealers and service stations: up 3.9 percent (with a 2.8 percent increase in the new, used motor vehicle sub-category item)
  • Eating & drinking places: up 3.0 percent
  • Building materials: down 15.0 percent

Collections from the service group decreased 9.4 percent from November 2008. The biggest contributors to the decline were business services (7.7 percent), amusement and recreation services (20.5 percent), and automotive repair, service & parking services (8.8 percent).

Collections from the non-retail, non-services group decreased 11.7 percent led by losses in wholesale trade (16.1 percent), manufacturing (18.0 percent), electric, gas & sanitary services (17.3 percent), transportation (30.4 percent), and construction (23.4 percent).

Consumer use tax collections were $383,622, an increase of $149,929 or 64.2 percent, from November 2008.

Franchise and excise taxcollections were $42,335,250, an increase of $21,827,064 or 106.4 percent over the collection in November 2008.  Separately, franchise tax collections were $22,692,376, an increase of $18,973,926 or 510.3 percent from last November.  Excise tax collections were $19,642,875, an increase of $2,853,138 or 17.0 percent from November 2008.

Tobacco taxcollections were $27,765,373, an increase of $2,619,741 or 10.4 percent compared to November 2008.

TVA in-lieu of tax collections were $26,498,172, an increase of $2,483,736 or 10.3 percent compared to November 2008 collections.

Gasoline taxcollections were $48,663,450, a decrease of $7,476,860 or 13.3 percent compared to November 2008.

Motor vehicle fuel tax collections were $13,403,716, a decrease of $1,389,115 or 9.4 percent compared to November 2008 collections.

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws established by the legislature and the collection of taxes and fees associated with those laws. The Department of Revenue collects approximately 92 percent of total state tax revenue. During the 2008-2009 fiscal year, the department collected $10.2 billion in state taxes and fees. In addition to collecting state taxes, $1.9 billion of local sales tax was collected by the department for local governments during the 2008-2009 fiscal year. Besides collecting taxes, the department enforces the revenue laws fairly and impartially in an effort to encourage voluntary taxpayer compliance. The department also apportions revenue collections for distribution to the various state funds and local units of government. To learn more about the department, log on to www.TN.gov/revenue.

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