Editing: Fifty state governments provide the Census Bureau with administrative records from their central accounting system. These administrative records are unique to each state as each state is legally organized differently from every other state and as such each state has a unique organizational and accounting structure. The administrative records represent the core or central. state government and are limited to revenues and expenditures. Statistics on state government revenues and expenditures are compiled from these administrative records by Census Bureau employees. according to the Census Bureau’s classification methodology as outlined in the Government Finance and Employment Classification Manual.
Imputation: Although every effort is made to obtain financial information from all state government entities. financial statements may not be available at the time the Census Bureau closes the processing. or governmental entities may not respond to our requests. As a result we use the unadjusted prior year data for these supplemental units until a response can be obtained. As such the data are subject to revisions each year. For those items where we do not have enough detail to separate a single activity into two or more functional categories we will develop an allocation for these items based on prior years information.
Tabulation: After the data were edited and imputed, the 2012 State Government Tax Collections data were aggregated to yield the downloadable files that are available on the website.
To view the most common aggregate tax categories that are used in the tables and special tabulations, see the section of the Government Finance and Employment Classification Manual entitled Methodology for Summary Tabulations.
Revisions: The Annual Survey of State Government Tax Collections released data for fiscal year 2012 on April 11, 2013. Users should note that this release does include revisions to Fiscal Years 2011 and 2010.
For additional information on the revisions made please see Detailed Revisions for Fiscal Year 2011 and Detailed Revisions for Fiscal Year 2010.
Given the nested nature of the State Tax Collections data within the Annual Survey of State Government Finances and the Annual Survey of State & Local Government Finances, users should also note that the tax data presented here are the most current revised data for the State Government Tax Collections Survey. The State Government Finance Survey data are initially released approximately 9 months following the initial release of State Government Tax Collections data. Any revisions made to the tax component will be made with that release.
Sampling Error: These data are not subject to sampling error because this is a complete enumeration of all 50 State governments.