Consumer expenditures and sales tax

	A	B	C	D	E	F	G	H
1	Table 1101. Quintiles of income before taxes: Annual expenditure means, shares, standard errors, and coefficient of variation, Consumer Expenditure Survey, 2012, (Selected Values)
2
3				Income Quintiles
4	Item	Subject to sales tax?	All consumer units	Lowest 20 percent	Second 20 percent	Third 20 percent	Fourth 20 percent	Highest 20 percent

5	Number of consumer units (in thousands)		124,416	24,927	24,863	24,848	24,836	24,942
6	Income before taxes		65,596	9,988	27,585	47,265	75,952	167,010
7	Income after taxes		63,370	10,171	27,743	46,777	73,970	158,024
8	Average annual expenditures		51,442	22,154	32,632	43,004	59,980	99,368
9	Food	Yes	6,599	3,502	4,524	5,798	7,831	11,334
10	Alcoholic beverages	Yes	451	152	260	363	559	922
11	Housing	No	16,887	8,836	12,258	14,755	18,863	29,705
12	Apparel and services	Yes	1,736	759	1,132	1,313	2,121	3,352
13	Transportation	Yes	8,998	3,447	5,462	8,181	11,549	16,344
14	Health care	No	3,556	1,677	2,787	3,363	4,169	5,785
15	Entertainment	Yes	2,605	989	1,603	2,056	2,930	5,444
16	Personal care products and services	Yes	628	255	407	509	775	1,194
17	Reading	Yes	109	44	69	87	135	212
18	Education	No	1,207	628	431	526	1,046	3,399
19	Tobacco products and smoking supplies	Yes	332	301	342	386	356	273
20	Miscellaneous	Yes	829	376	635	736	779	1,617
21	Cash contributions	No	1,913	698	1,109	1,310	2,189	4,252
22	Personal insurance and pensions	No	5,591	489	1,612	3,623	6,678	15,534
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24	Total taxable expenditures		22,287	9,825	14,434	19,429	27,035	40,692
25	Percent of expenditures that are taxable		43.3%	44.3%	44.2%	45.2%	45.1%	41.0%
26	Percent of after-tax income spent		81.2%	217.8%	117.6%	91.9%	81.1%	62.9%
27	Sales tax on taxable expenditures at 7.15%		1,594	702	1,032	1,389	1,933	2,909
28	Cost of raising sales tax by one cent		223	98	144	194	270	407
29	Increased cost as percent of expenditures		0.43%	0.44%	0.44%	0.45%	0.45%	0.41%
30	Increased cost as percent of income after taxes		0.35%	0.97%	0.52%	0.42%	0.37%	0.26%