SECTION FOUR: SELECTED OTHER TAXES AND FEES

In this section we have evaluated the taxes paid by our representative taxpayers on a variety of other purchases. The taxes and fees included are: selective sales taxes, e.g., the rooms & meals tax, gasoline excise taxes, motor vehicle registration fees and taxes, and driver license fees. Once again, the Consumer Expenditure Survey was used to identify taxable purchases by income group. The findings are as fo llows:

Note: In the tables that follow, the sample cases have been kept in the same "income groups" in which they appeared previously in this report. However, we want to caution the reader that these groups could lead to erroneous comparisons if the source data is not considered. For example, in the "Income Group: $0 to $15,000" table directly below, it appears that the taxpayer "Single under 65 " with an AGI of $7,740 is taxed ($171) less than the "Single over 65&q uot; taxpayer ($267) with the same $7,740 AGI. The case study information in Appendix to Volume II shows that the "Single under 65" taxpayer (Case #1) gets its entire AGI of $7,740 from wages, while the "Single over 65" taxpayer (Case #16) gets its AGI of $7,740 from interest, dividends, capital gains, and the taxable portion of a pension payment. However, the "Single over 65" taxpayer also has $1,147 of untaxable pension receipts and $10,032 of untaxable Social Security pa yments. This amounts to an additional $11,179 of disposable income for the "Single over 65" taxpayer. For that reason, the "other" tax burden in the chart below is higher for the "Over 65" taxpayer.

Selected Other Taxes - Income Group: $0 - $15,000

Profile

Single<65


HOH<65


Single>65


MFJ>65


HOH<65



Case #1


Case #13 #13``


Case #16


Case #19


Case #24


AGI ($)

7,740


10,360


7,740


10,360


0



Tax ($)


Tax ($)


Tax ($)


Tax ($)


Tax ($)


State











Connecticut

246

1

314

1

386

1

481

2

246

1

Florida

192

2

244

2

300

4

368

4

192

2

Maine

155

7

202

6

254

8-9

314

9

155

7

Massachusetts

153

8

196

9

250

10

312

10

153

8

Minnesota

142

11

190

10

305

3

399

3

142

11

New Hampshire

178

3

226

3

281

5

346

5

178

3

New York

171

4-5

200

8

274

6

340

6

171

4-5

North Carolina

143

10

183

11

226

11

279

11

143

10

Oregon

124

12

152

12

179

12

224

12

124

12

Vermont

171

4-5

215

4

267

7

324

7

171

4-5

Washington

160

6

210

5

375

2

493

1

160

6

Wisconsin

152

9

201

7

254

8-9

316

8

152

9

Selected Other Taxes - Income Group: $15,000 - $30,000

Profile

Single<65


MFJ<65


Single>65


HOH<65



Case #2


Case #7


Case #17


Case #25


AGI ($)

19,104


19,224


15,409


18,000



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

386

1

395

1

472

2

386

1

Florida

300

4

305

4

363

4

300

4

Maine

254

8-9

259

8

309

9

254

8-9

Massachusetts

250

10

257

9

305

10

250

10

Minnesota

305

3

310

3

394

3

305

3

New Hampshire

281

5

289

5

338

5-6

281

5

New York

274

6

276

6

338

5-6

274

6

North Carolina

226

11

229

11

276

11

226

11

Oregon

179

12

186

12

217

12

179

12

Vermont

267

7

272

7

319

7

267

7

Washington

375

2

378

2

489

1

375

2

Wisconsin

254

8-9

256

10

314

8

254

8-9

Selected Other Taxes - Income Group: $30,000 - $50,000

Profile

Single<65


MFJ<65


MFS<65


MFJ>65



Case #3


Case #8


Case #11


Case #21


AGI ($)

36,190


36,190


36,156


36,172



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

558

2

612

2

567

2

649

2

Florida

429

4

482

4

434

4

499

4

Maine

372

9

405

8

377

9

438

9

Massachusetts

364

10

400

9

370

10

431

10

Minnesota

487

3

492

3

492

3

614

3

New Hampshire

400

5

453

5

408

5

472

5

New York

399

6

412

7

402

6

462

6

North Carolina

327

11

359

11

330

11

379

11

Oregon

250

12

287

12

257

12

286

12

Vermont

379

7

436

6

384

7

441

7

Washington

610

1

637

1

613

1

786

1

Wisconsin

376

8

394

10

379

8

439

8

Selected Other Taxes - Income Group: $50,000 - $100,000

Profile

Single<65


MFJ<65


MFJ>65



Case #4


Case #9


Case #22


AGI ($)

53,445


53,445


84,627



Tax ($)


Tax ($)


Tax ($)


State







Connecticut

721

3

775

2

964

3

Florida

564

4

617

4

782

4

Maine

507

8

540

7

713

7

Massachusetts

490

10

527

9

676

8

Minnesota

741

2

746

3

968

2

New Hampshire

540

5

593

5

775

5

New York

516

6

529

8

662

9-10

North Carolina

427

11

459

11

577

11

Oregon

297

12

334

12

374

12

Vermont

512

7

569

6

739

6

Washington

966

1

993

1

1,273

1

Wisconsin

499

9

516

10

662

9-10

Selected Other Taxes - Income Group: $100,000 +

Profile

Single<65


MFJ>65


MFJ<65


MFJ<65



Case #5


Case #23


Case #26


Case #27


AGI ($)

108,284


108,284


191,953


421,506



Tax ($)


Tax ($)


Tax ($)


Tax ($)


State









Connecticut

910

3

964

3

1,188

3

1,409

3

Florida

729

4

782

4

978

4

1,175

5

Maine

680

7

713

7

922

7

1,132

7

Massachusetts

639

10

676

10

853

10

1,029

8

Minnesota

962

2

968

2

1,222

2

1,479

2

New Hampshire

722

5

775

5

996

5

1,216

4

New York

649

8

662

8-9

815

8

937

10

North Carolina

545

11

577

11

716

11

856

11

Oregon

338

12

374

12

421

12

462

12

Vermont

682

6

739

6

947

6

1,160

6

Washington

1,245

1

1,273

1

1,584

1

1,899

1

Wisconsin

645

9

662

8-9

832

9

1,005

9