Petition for Writ of Mandamus - Filed - Supreme Court of Texas

Revised Draft 10/19/2011
Economic Analysis of Comptroller Business Tax Advisory Committee Report
Tax and Margin Gross State Product Texas Receipts Estimated Texas Profit
Estimated 2008
Business Tax Taxable Margin GSP Tax Paid as
Industry Paid ($ 1000s) ($ Millions) ($ Millions) % of GSP
Agriculture $13,499 $1,350 $9,779 0.14%
Mining (Oil & Gas) 437,928 $43,793 138,435 0.32%
Utilities 159,512 $15,951 41,738 0.313%
Construction 190,913 $19,091 58,853 0.32%
Manufacturing 742,410 $74,241 158,803 0.47%
Wholesale Thule 335,815 $67,163 76,378 0.44%
Retail Trade* 351,654 $70,331 71,988 0.49%
Air Transportation 9,733 $973 7,603 0.13%
Truck Transportation 35,546 $3,555 11,296 0.31%
Rail Transportation 4,706 $471 3,361 0.14%
Water and Other Transportation 72,915 $7,292 15,805 0.46%
Warehousing and Storage 12,112 $1,211 3,149 0.38%
Publishing, Software, Data Processing 102,548 $10,255 15,080 0.68%
Telecommunications 165,271 $16,527 31,254 0.53%
Financial Activities 222,613 $22,261 47,058 0.47%
Real Estate 284,987 $28,499 104,649 0.27%
Professional Services 396,768 $39,677 83,341 0.48%
Management of Companies 251,518 $25,152 19,163 1.31%
Administrative and Support Services 88,309 $8,831 35,453 0.25%
Waste Management Services 18,637 $1,864 2,827 0.66%
Educational Services 14,567 $1,457 6,468 0.23%
Health Services 170,098 $17,010 69,458 0.24%
Arts, Entertainment and Recreation 27,954 $2,795 7,331 0.38%
Acconunodation 41557 $4,156 7,019 0.59%
Food Services (includes restaurants)* 61,480 $12,296 22,424 0.27%
Other Services 73,807 $7,381 25,113 0.29%
Estimated
Est. Taxable
Taxable Texas Tax Paid as Est. Taxable Net Profit Estimated Tax Paid as Margin as % of
Margin as % Receipts % of Texas Margin as % of Percent of Texas Profit % of Est. Est. Texas
of GSP ($ Millions) Receipts Texas Receipts Receipts ($ Millions) Texas Profit Profit
13.80%
31.63%
38.22%
32.44%
46.75%
87.94%
97.70%
12.80%
31.47%
14.00%
46.13%
38.46%
68.00%
52.88%
47.31%
27.23%
47.61%
131.25%
24.91%
65.93%
22.52%
24.49%
38.13%
59.21%
54.83%
29.39%
$11,770 0.11% 11.47% 8.65% $1,018.11
397,042 0.11% 11.03% 19.83% $78,733.43
89,595 0.18% 17.80% 8.00% $7,187.60
123,179 0.15% 15.50% 6.53% $8,043.59
440,038 0.17% 16.67% 8.68% $38,195.30
352,026 0.10% 19.08% 4.21% $14,820.29
319,509 0.11% 22.01% 4.33% $13,834.74
1,650 0.59% 58.99% 3.53% $58.25
9,345 0.38% 38.04% 4.98% $465.38
709 0.66% 66.38% 13.28% 4.16
37,781 0.19% 19.30% 729% $2,7 4.23
4,972 0.24% 24.36% 9.44% $4 9.36
20,722 0.49% 49.49% 13.37% $2,770.53
28,395 0.58% 5820% 13.31% $3,779.37
73,872 0.30% 30.13% 19.34% $14,286.84
63,099 0.45% 45.17% 16.06% $10,133.70
117,577 0.34% 33.75% 9.65% $11,346.18
133,392 0.19% 18.86% 15.17% $20,235.57
31,597 0.28% 27.95% 6.37% $2,012.73
4,122 0.45% 45.21% 8.19% $337.59
2,891 0.50% 50.39% 11.88% $39.45
46,655 0.36% 36.46% 9.50% $4,432.23
6,570 0.43% 42.55% 13.46% $884.32
7,294 0.57%
56.97% 8.98% $655.00
34,273 0.18%
35.88% 723% $2,477.94
26,459 028%
27.89% 729% $1,928.86
1.33%
0.56%
2.23%
2.37%
1.94%
2.27%
2.54%
16.71%
7.64%
5.00%
2.65%
2.58%
3.70%
4.37%
1.56%
2.81%
3.50%
1.24%
4.39%
5.52%
424%
3.84%
3.16%
6.34%
2.48%
3.83%
132.6%
55.6%
222,5%
237.3%
194.4%
453.2%
508.4%
1671.0%
763.8%
499.8%
264.7%
258.1%
370.1%
437.3%
155.8%
281.2%
349.7%
124.3%
438.8%
552.1%
424.1%
383.8%
316.1%
634,5%
4962%
382.6%
Minimum % 0.13%
Maximum % 1.31%
Average % 0.41%
Standard Deviation of %s 0.24%
12.80%
131.25%
45.58%
27.50%
0.10%
0.66%
0.32%
0.17%
11.03%
66.38%
33.84%
16.21%
0.56%
16.71%
3.80%
3.09%
55.6%
1671.0%
408.0%
306.7%
Source: The Business Tax Advisory Committee Report to the 82nd Legislature, Table 4
Mies: Most firms in this sector use COGS
*Most firms in this sector pay half rate
"Estimated Taxable Margin" equals Business Tax Paid divided by the rate most commonly paid by firms in the sector
"Estimated Texas Profit" equals Net Profit Percent of Receipts multiplied by Texas Receipts