BLS Consumer Expenditure S

Data Usage: IRS Experien

Presentation to

BLS CE Data Users’ Needs Foru

B

y

Wu-Lang Lee, Economist

Research, Analysis, and StatistResearch, Analysis, and Statist

Internal Revenue Service

U S Department of Treasury U.S. Department of Treasury

June 21, 2010
 Disclaimer

The views presented here are thauthor only. They are not necesviews of the Internal Revenue Sthe Department of Treasury.
Outline of Presentation Outline of Presentation ....

 Background of IRS State & Local Sa

(SLST) Project

 How IRS Uses CE Data Sample Output Sample Output Recommendations

Concluding Remarks 
Background of IRS SLST Projec

Background of IRS SLST Projec IRC S 164(b)(5) id t IRC

Sec. 164(b)(5) provides 

taxpayers with ti 

 an optio

State and Local General Sales Tax in lieu of State aIncome Tax.

 This provides a benefit particularly important to taxp

residing in states with no income tax.

 Taxpayers may deduct actual sales tax amounts on 

Taxpayers may deduct actual sales tax amounts on 

(Form 1040), if they kept all the receipts.

 As a service to taxpayers, IRS provides safe harbor 

taxpayers to use in lieu o

f actual amounts.

 When using the optional sales tax tables, taxpayers 

deduct sales tax paid on certain deduct sales tax paid on certain specified specified items suc

items suc

vehicles, aircraft, boat, or home. (The amount of tafor these specified items may not exceed what wouthe state’s 

general sales tax rate if the sales tax rat

specified items is higher.)
How IRS Uses CE Data How IRS Uses CE Data

 IRS uses both Diary and Interview CE an

IRS uses both Diary and Interview CE ansince 2004.

 IRS provides both IRS provides both state and local taxabilit

taxabilit

UCC levels to BLS.

 BLS uses these taxability data files to est

h h ld l t t i th t d house

h

old sales 

tax amoun

t, gives th

a

t

d

IRS, along with household income, family other variables by state and locality.

 Based on BLS CE data, IRS develops se

linear regression models to estimate state general sales tax amounts by family size general sales tax amounts by family size 

income bracket.
How IRS Uses CE Data How IRS Uses CE Data -- contin

contin

 Each state has its own sales tax table Each state has its own sales tax table. Local sales tax estimates are grouped int

separate local tables based on similar mseparate local tables, based on similar m

and characteristics.

 The state and local sales tax tables were 

in the 1040 Instructions IRS mails to taxpeach year, or in IRS Publication 600.

 An online An online

“Sales Tax Deduction Calculato

Sales Tax Deduction Calculato

available at the www.irs.gov web site. El

taxpayers may use this calculator to get damounts at the ZIP code level Many use

amounts at the ZIP code level. Many use

this a really “time saver,” especially for ta

who moved across states or localities in a 

year. 
2009 Optional State and Certain Local Sales Tax Tables

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Connecticut

California Colorado 1, 2 Alabama Arizona Arkansas

District of Columbia1 Income Florida

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Exemptions Exemptions Exemptions

(Continued on next page)

Idaho Illinois

Georgia Hawaii

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

12345

Over

5 12345

Over

5 12345

Over

5 12345

Over

5

Income Kentucky Louisiana Maine Maryland

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

4.0000% 5.6000% 6.0000% 8.0034% 2.9000%

Exemptions

6.0000% 5.8130% 6.0000% 4.0000% 4.0000%

Massachusetts1

Indiana Iowa Kansas

Michigan Minnesota1 Mississippi Missouri Nebraska

6.0000% 6.2500% 7.0000% 6.0000% 5.3000%

6.0000% 4.0000% 5.0000% 6.0000% 5.5240%

6.0000% 6.6890% 7.0000% 4.2250% 5.5000%

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1173

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1495

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1361

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198

334

408

473

A-12
2009 Optional State and Certain Local Sales Tax Tables (Continued)

Income

At

least

But

less

than

Exemptions

12345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

North Dakota

North Carolina1 Nevada New Mexico New York 1, 3 New Jersey4

Income Ohio Oklahoma

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Exemptions Exemptions Exemptions

South Carolina South Dakota

Pennsylvania Rhode Island

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

12345

Over

5 12345

Over

5 12345

Over

5 12345

Over

5

Income Vermont Virginia Washington West Virginia

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Income

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

6.6764% 7.0000% 5.0000% 4.0000% 4.8973%

Exemptions

5.0000% 5.5000% 4.5000% 6.0000% 7.0000%

Wisconsin

Tennessee Texas Utah

Wyoming

6.0000% 4.0000% 7.0000% 6.2500% 4.7000%

6.0000% 4.0000% 6.5000% 6.0000% 5.0000%

4.0000%

1

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1328

Note. Alaska does not have a state sales tax. Alaska residents should follow the instructions on the next page to

determine their local sales tax amount.

The rates for California, the District of Columbia, Massachusetts, Minnesota, Nevada, and North Carolina increased during 2009, so the rates given are averaged

over the year.

The California table includes the 1% uniform local sales tax rate in addition to the 7.0034% state sales tax rate.

The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.4264% state sales tax rate.

Residents of Salem County should deduct only half of the amount in the state table.

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1528

1661

1796

1920

1442

1596

1733

1872

2000

862

959

1046

1134

1215

925

1029

1121

1215

1300

965

1073

1168

1265

1354

995

1105

1203

1303

1394

1018

1131

1231

1332

1425

1050

1166

1269

1373

1468

1225 1265 1289 1307 1321 1339 1188 1280 1340 1386 1423 1475 2180 2315 2400 2464 2515 2584 2106 2289 2408 2498 2571 2672 1635 1746 1815 1866 1907 1962

460

510

558

604

648

480

532

581

629

675

495

548

599

647

694

506

561

613

662

710

523

578

632

682

731

708

792

869

946

1019

736

823

902

982

1056

757

846

926

1008

1084

774

865

946

1030

1107

797

890

973

1058

1137

1404 1452 1487 1516 1554

A-13
2009 Optional Local Sales Tax Tables for Certain Local Jurisdictions

(Based on a local sales tax rate of 1 percent)

Income

At

least

But

less

than

Exemptions

1 2 345

Over

5

$0

20,000

30,000

40,000

$20,000

30,000

40,000

50,000

50,000

60,000

70,000

80,000

90,000

60,000

70,000

80,000

90,000

100,000

100,000

120,000

140,000

160,000

180,000

120,000

140,000

160,000

180,000

200,000

200,000 or more

Local Table A Local Table B

Which Optional Local Sales Tax Table Should I Use?

IF you live in

the state of... AND you live in...

THEN use

Local Table...

Alaska

Arizona

Arkansas

California

Colorado

Adams County, Arapahoe County, Boulder County, Centennial, Colorado Springs, Denver City/Denver

County, El Paso County, Jefferson County, Lakewood, Larimer County, City of Pueblo, Pueblo County, or

any other locality

Any locality

Any locality

Los Angeles County

C

A

B

C

Georgia

A

Mesa, Phoenix, or Tucson

Illinois

Louisiana Any locality

New York

North Carolina Any locality

C

A

Any locality

C

Arvada, Aurora, City of Boulder, Fort Collins, Greeley, Longmont, Thornton, or Westminster B

A

Any locality

A

New York City, or one of the following counties: Albany, Allegany, Cattaraugus, Cayuga, Chemung, Clinton,

Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Monroe,

Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam,

Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Seneca, Steuben, Suffolk,

Sullivan, Tompkins, Ulster, Warren, Washington, Westchester, Wyoming, or Yates

C

Any other locality D

37

61

74

85

41

67

81

93

44

71

85

98

46

74

89

102

47

76

91

105

49

79

95

109

45

72

86

99

51

82

98

112

55

88

105

120

59

93

110

126

61

96

115

131

65

102

121

138

96

106

116

125

134

105

115

126

136

145

110

121

132

142

152

114

126

137

147

157

117

129

141

151

162

122

134

146

157

167

111

122

132

142

152

124

136

148

159

170

133

146

158

170

181

140

153

166

178

190

146

159

172

185

197

153

168

181

194

207

147

164

180

197

213

158

177

194

211

227

166

185

202

220

237

171

191

209

227

244

176

196

214

232

249

182

202

221

240

257

165

184

201

218

235

184

204

222

241

258

196

217

236

256

274

205

227

247

267

285

213

235

255

276

295

223

246

267

289

308

298 316 327 336 343 352 323 351 370 385 397 413

Chandler, Gilbert, Glendale, Peoria, Scottsdale, Tempe, Yuma, or any other locality

Local Table C Local Table D

198

219

237

256

274

221

244

264

285

304

237

261

282

304

323

248

273

296

318

339

258

284

307

330

351

271

298

322

346

368

155

173

190

207

224

162

181

199

217

233

167

186

204

222

239

170

190

208

226

243

173

193

211

230

247

176

197

215

234

252

365 402 427 445 461 482 310 322 329 334 339 345

Exemptions

1 2 345

Over

5

Exemptions

1 2 345

Over

5

Exemptions

1 2 345

Over

5

Missouri

South Carolina

Any other locality

Cherokee, Chesterfield, Darlington, Dillon, Horry, Jasper, Lee, Lexington, or Myrtle Beach

Tennessee Any locality

Utah Any locality

Virginia Any locality

A

B

C

B

B

135

148

160

172

183

152

167

180

193

205

164

179

193

207

219

172

188

203

217

230

179

196

211

226

239

189

206

222

237

252

56

89

106

121

64

101

120

137

69

109

129

147

73

115

136

155

76

120

142

162

81

126

150

170

100

111

122

132

141

105

117

128

138

148

109

120

132

142

153

111

123

134

145

156

113

125

137

148

158

115

128

140

151

162

36

62

76

88

39

65

80

93

42

70

86

100

43

72

88

102

Any locality

B

40

68

83

96

41

69

85

98

A-14

Printed on recycled paper
Recommendations

 Currency of the CE data is very important t

 Currently we have a two-year lag between t

data and the tax year to which we apply the data and the tax year to which we apply the 

 In a normal situation, it’s not a major proble

the econom

y p ex

periences severe downturn

have recently, there could be a significant mbetween the UCC/CE data year and the apyear.

 We have tried alternative approaches, such 

year averaging, but challenges remain for uyear averaging, but challenges remain for u

method. For example, to be consistent overequires no change in UCC’s.
Concluding Remarks Concluding Remarks

...

 SLST deduction is an important bene

taxpayers residing in states without itax or for taxpayers making purchasecertain specified big-ticket items.

 BLS CE data is critical to IRS’s SLST 

Better and more timel

y BLS CE data 

more reliable sales tax estimates for taxpayers.

 IRS is indebted to BLS for supplying 

critical data to allow IRS to provide thcritical data to allow IRS to provide th

important service to the taxpayers.
Thank you. 

A Q ti ? Any 

Questions

?