Monthly Combined Reporting System Distribution Matrix

The monthly Combined Reporting System Distribution Matrix provides detailed information on the monthly distributions for all revenues collected with the CRS-1 Form. 

Taxes reported on the CRS-1 Form include the gross receipts tax, compensating tax, withholding tax, governmental gross receipts tax, leased vehicle gross receipts tax, leased vehicle surcharge, and interstate telecommunications gross receipts tax.

Revenues collected with the CRS-1 Form are distributed in the month following the month the CRS-1 Forms are received by the Department. This distribution is two months after the tax period covered by the return. Under the modified accrual procedures applied by the State, these distributions are accrued to the tax period covered by the report, i.e. the 2nd month prior to the distribution month.

For example, the file “CRS-Matrix 200902 (Jan 2009 Accrual)” reflects the January 2009 tax period; the collection month was February (tax returns were due by February 25 th), and these collections were distributed to local governments, the State General Fund, and other funds in March.