Survey of use by states of general sales and gross receipts taxes, with emphasis on exemption for food and drugs

The general sales or gross receipts tax is the largest single producer of State tax revenues for the 50 States combined, accounting for about 31 percent of total State tax collections in fiscal year 1983. In recent years, the trend has been to exempt food and drug purchases from the tax base while increasing the tax rate on the lower base. This report incorporates the changes in this area during the State legislative sessions of 1984.,CRS 84-758 E,"September 25, 1984.",SuDoc# LC 14. 18/3

Federal tax payments by state residents and federal expenditures in individual states, fiscal year 1983

This report uses statistical information designed for other purposes to develop interstate comparisons of Federal taxes paid by State residents and Federal funds expended within the State. Emphasis is given to figures showing percentage distributions, per capita data, and State rankings. The analysis does not draw Federal policy inferences concerning the allocation of Federal funds or their impact on State or regional development.,Abstract -- Introduction -- Federal Flow of Funds to Individual States, Fiscal Year 1983 -- Federal Expenditures for Defense and Domestic Purposes -- Other Forms of Federal Assistance.,CRS 84-777 E,"October 19, 1984.",SuDoc# LC 14. 18/3

Summary of state severance taxes and other taxes on the unit or value of natural resources as of july 1, 1984

The Census Bureau's report for fiscal year 1983 showed 32 States with a total of $7.4 billion from severance tax collections. Our compilation also includes seven States which use the same tax base, i.e., the unit or value of natural resources extracted, within a broad tax of general application. Eleven States do not levy a State severance tax or any other levy on the unit of value of natural resources extracted.,CRS 84-723 E,"August 21, 1984.",SuDoc# LC 14. 18/3