U.S. Department of Commerce

Economics and Statistics Administration

U.S. CENSUS BUREAU

census.gov

State Government Tax Collections 

Summary Report: 2011

Governments Division Briefs

By Rudy Telles

Sheila O’Sullivan

Jesse Willhide

Released April 12, 2012

G11-STC

INTRODUCTION

This report is part of a continuing series designed to provide information on the structure, function, employment, 

and finances of the United States’ nearly 90,000 state 

and local governments. The U.S. Census Bureau produces 

data quinquennially as part of the Census of Governments 

in years ending in “2” and “7”. Additional statistics are 

produced annually and quarterly during the intercensal 

period from data collected from a series of surveys. These 

surveys provide a wealth of information on state and local 

government employment and financial activity.

The data in this report are the first set of financial statistics from the Census Bureau on state and local governments for the fiscal year that ended June 30, 2011.1 

Specifically, the data in this report cover tax collections 

from the 50 state governments based on information collected from the 2011 Annual Survey of State Government 

Tax Collections. This survey covers the state tax collections by the state governments for categories of property taxes, sales and gross receipts taxes, license taxes, 

individual income taxes, and other taxes. For Census 

Bureau statistical purposes, a government is defined as an 

organized entity, which in addition to having governmental character, has sufficient discretion in the management 

of its own affairs to distinguish it as separate from the 

administrative structure of any other governmental unit.

The Census Bureau’s classification of taxes contains a 

variety of different tax types. For Census Bureau statistics, 

taxes are classified as “compulsory contributions exacted 

by a government for public purposes.”2 There are 

1 Additional data on State Government Finances, State and Local 

Government Employee Retirement Systems, Public ElementarySecondary Education Finances, and State and Local Government 

Finances are forthcoming. For more information, see

<www.census.gov/govs/index.html>. 2 For additional information, see <www.census.gov/govs

/www/06classificationmanual/chapter04.html#p2c431>.

Did You Know?

 Alaska, Florida, Nevada, South Dakota, Texas, 

 Washington, and Wyoming do not collect an 

 individual income tax.

25 tax classifications, which fall into five broad categories 

including:3

• Property Taxes—Taxes imposed on the ownership of 

property and measured by its value.

• Sales and Gross Receipts Taxes—Taxes on goods and 

services, measured on the basis of the volume or value 

of their transfer, upon gross receipts or gross income 

therefrom, or as an amount per unit sold (e.g., gallon, package, etc.); and related taxes based upon use, 

production, importation, or consumption of goods and 

services. 

• License Taxes—Taxes exacted as a condition to the 

exercise of a business or nonbusiness privilege. Can be 

levied as a flat fee or by such bases as capital stock or 

surplus, number of business units, or capacity. 

• Income Taxes—Taxes levied on the gross income of 

individuals or on the net income of corporations and 

businesses. 

• Other Taxes—Include death and gift taxes, documentary and stock transfer taxes, severance taxes, and all 

other taxes not elsewhere classified.

Data in this report refer to a state government’s 2011 fiscal 

year. Forty-six of the fifty state governments had a fiscal 

year that ran from July 1, 2010 to June 30, 2011. However, 

four state governments are exceptions to the June 30 fiscal 

year end date—Alabama and Michigan (September 30), New 

York (March 31), and Texas (August 31). Tax receipts are 

measured over the course of the fiscal year and represent 

total amounts received for that year. 

3 For additional information and details on specific tax

categories and definitions, see <www.census.gov/govs

/www/06classificationmanual/chapter04.html#p2c49>.
2 U.S. Census Bureau

STATE GOVERNMENT TAX COLLECTIONS 

SUMMARY

State government tax collections totaled $757.3 billion in 

fiscal year 2011, up 7.9 percent from the $701.6 billion 

collected in fiscal year 2010. Although 2011 total state 

revenue figures have yet to be released, in 2010 total state 

tax collection accounted for 34.5 percent of the total state 

government revenue.

In 2011, all 50 states reported a positive increase over 

the previous year’s total tax collections, up from 11 

states in 2010. The explanation for each state’s year-toyear increases vary. For example, in the case of Alaska, 

increased tax revenue was largely due to strength in 

severance tax revenues, which are taxes imposed for the 

extraction of natural resources. Whereas, Florida’s revenue 

increase was largely driven by sales and gross receipts tax.

In fiscal year 2011, nine states experienced an increase 

of 10.0 percent or greater in year-to-year tax collections 

(Table 1). In fiscal year 2010, no state increased by more 

than 10.0 percent and five states actually decreased by 

10.0 percent or more. North Dakota and Alaska experienced the largest increases in fiscal year 2011 at 44.5 

percent and 22.4 percent, respectively. 

The majority of states with year-to-year positive growth 

were affected by increases in revenue categories such 

as sales and gross receipts and individual income tax: 

Colorado, North Dakota, Nevada, Texas, and Wyoming 

were exceptions. For these states, a 105.3 percent, 65.8 

percent, 49.0 percent, 54.1 percent, and 44.8 percent 

increase in severance tax revenue, respectively, was the 

largest category to increase.

At $259.1 billion, individual income tax remained the single 

largest source of state government tax revenues in 2011, 

up 9.8 percent nationally from 2010 (Figure 1). General 

sales and gross receipts taxes accounted for $234.5 billion, an increase of 5.4 percent from 2010. Corporation 

net income tax increased 9.4 percent in 2011, following 

a 6.5 percent decrease in 2010. Since 1992, the distribution of state tax collections by tax category has remained 

relatively constant, with individual income tax accounting for an average of 33.7 percent of total tax revenue, 

general sales and gross receipts taxes measuring 32.6 

percent, and corporation net income taxes at 6.2 percent. 

Regionally, in 2011, individual income tax was the largest revenue source in the Northeast, West, and Midwest 

regions, while general sales and gross receipts tax was the 

largest contributor to tax revenue in the South region.

TAX CLASSIFICATION AND USE

The state tax categories include taxes on property, sales, 

license, income, and other. Each of these tax categories is 

broken down into subcategories. For example, sales and 

gross receipts taxes are distinguished between general 

sales and gross receipts tax, and selective sales, such as 

motor fuel sales, alcoholic beverage sales, public utilities 

sales, insurance premium sales, tobacco product sales, 

parimutuels sales, amusement sales, and other selective 

sales and gross receipts. 

The state government tax data discussed throughout this 

report reflect national, regional, and individual state government aggregates, with diversity in revenue allocations 

existing from state to state. For example, in 2011, Alaska 

and Wyoming’s severance taxes accounted for 76.5 percent 

and 42.4 percent of their total tax collections, respectively; 

whereas 15 out of the 50 states do not collect or impose 

any severance taxes.4 In addition, while all states rely on 

various types of selective sales taxes, five states (Alaska, 

Delaware, Montana, New Hampshire, and Oregon) do not 

levy a general sales tax. Although they may have forms of 

selective sales taxes, seven states (Alaska, Florida, Nevada, 

South Dakota, Texas, Washington, and Wyoming) do not 

impose individual income taxes. Four states (Nevada, 

4 States that do not collect severance taxes include Delaware, 

Georgia, Hawaii, Illinois, Iowa, Maine, Maryland, Massachusetts, New 

Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, South 

Carolina, and Vermont. 

Corporation net

income tax 5.3%

Total State Tax Collections by Category

Source: U.S. Census Bureau, 2011 State Government 

Tax Collections. 

Property 

taxes 1.8% Other taxes 3.4%

Individual

income

tax 34.2% 

Figure 1. 

Total license

taxes 6.8%

Total selective

sales taxes

17.4% 

General sales

and gross

receipts 31.0%

Table 1.

2011 Annual Survey of State Tax 

Collections: Year-to-Year Percent Change

State Total tax

percent change

FY11 increases 10 percent or greater

North Dakota . . . . . . . . . . . . . . . . . . . . . . 44.5

Alaska . . . . . . . . . . . . . . . . . . . . . . . . . . . 22.4

Illinois . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15.3

New Mexico . . . . . . . . . . . . . . . . . . . . . . . 15.1

Wyoming . . . . . . . . . . . . . . . . . . . . . . . . . 14.1

California . . . . . . . . . . . . . . . . . . . . . . . . . 11.3

Idaho . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10.5

Colorado . . . . . . . . . . . . . . . . . . . . . . . . . 10.4

Minnesota . . . . . . . . . . . . . . . . . . . . . . . . 10.1

Source: U.S. Census Bureau, 2011 State Government Tax Collections.
U.S. Census Bureau 3

Texas, Washington, and Wyoming) exclude corporate net 

income from taxation. Because states utilize a variety of 

revenue sources to support their programs, the user should 

be cautious in drawing comparisons or conclusions without 

analyzing the state’s overall economic and demographic 

characteristics.

For classification decisions involving the assignment of 

taxes, the Census Bureau typically examines three factors—imposition, collection, and retention (or distribution) of tax proceeds. The general rule is that tax collection amounts are assigned to the government controlling 

two of the three factors. In determining the assignment 

of taxes, the Census Bureau gives primary consideration 

to the government actually imposing the tax and usually 

credits that government with the tax collection. The government imposing a tax is the jurisdiction whose governing body adopts the legislation or ordinance specifying 

the type of tax, scope, and rate, and requiring its payment. Generally, if another government collects a tax for 

the levying unit, then that government is considered to be 

acting as a collecting agent and is credited only with any 

amount it retains as reimbursement for administration or 

other costs. These guidelines apply to all taxes, whether 

levied under general municipal powers, charter powers, or 

specific state legislative authority.5 

 Did You Know?

 Nevada, Texas, Washington, and Wyoming do not 

 collect a corporation net income tax.

GENERAL SALES AND GROSS RECEIPTS

General sales taxes totaled $234.5 billion in 2011, 

increasing 5.4 percent from 2010. This increase followed consecutive decreases of 1.9 percent in 2010 

and 5.6 percent in 2009 in general sales tax collections. 

Forty-seven of the fifty states reported general sales tax 

increases. Only South Carolina, Virginia, and California 

showed decreases of 1.4 percent, 2.3 percent, and 0.6 

percent, respectively. In 2011, the South region collected 

the largest amount of general sales tax at $85.7 billion. In 

comparison, the West, Midwest, and Northeast reported 

general sales tax at $59.4 billion, $50.4 billion, and $39.0 

billion, respectively. In 2011, all four regions experienced 

a year-to-year increase in general sales tax revenue, with 

the West increasing 3.5 percent, the Northeast increasing 

7.3 percent, the Midwest increasing 6.0 percent, and the 

South increasing 5.5 percent. 

SELECTIVE SALES AND GROSS RECEIPTS

Selective sales taxes totaled $131.4 billion, an increase of 

9.4 percent from 2010. Motor fuels sales taxes, the largest share of selective sales taxes, increased 8.9 percent, 

to $39.9 billion. In 2011, 40 states reported a positive 

increase in motor fuels tax, compared with 34 states in 

2010. The increase in 2011 resulted in the second consecutive motor fuels tax national increase, following consecutive decreases in 2008 and 2009. 

5 For additional information, see <www.census.gov/govs/www

/06classificationmanual/chapter04.html#p2c4311>.

Nationally, tobacco products sales taxes continued to 

increase in 2011, up 2.5 percent to $17.3 billion. This 

increase follows a 0.9 percent decrease in 2010. Alcoholic 

beverage sales taxes also increased in 2011, registering a 

4.1 percent growth, to $5.7 billion. Insurance premiums 

sales taxes increased 3.8 percent, to $16.4 billion in 2011. 

This follows a 5.3 percent increase in insurance premiums 

sales tax in 2010. 

LICENSE TAXES

License taxes totaled $51.8 billion, an increase of 2.8 

percent from 2010 (Figure 2). Revenue from motor vehicle 

license taxes made up the largest share of total license 

taxes, at $21.8 billion in 2011. All four regions reported 

an increase in motor vehicle licenses in 2011. Corporation 

licenses accounted for roughly one-fifth of total license 

taxes at $10.0 billion in 2011, reflecting a 1.0 percent 

increase from 2010. The 2011 increase in corporation 

licenses follows a decrease in 2010, the first decrease in 

over 16 years of increases prior to 2009. 

The subcategory of amusement licenses includes licenses 

on any amusement business, including one-time casino 

start-up fees and annual license obligations. In 2011, 

amusement licenses decreased 28.1 percent nationally, 

to $453.7 million. This follows a 12.0 percent decrease 

in 2010. Year-to-year variation is largely a result of 

new amusement legislation and multi-year amusement 

licenses.

INCOME TAX COLLECTIONS

Individual income tax comprised 33.9 percent of total state 

tax revenue in 2011, increasing 9.8 percent, following two 

consecutive decreases in individual income tax revenue in 

2009 and 2010. Forty-two of the forty-three states that 

administer an individual income tax reported an increase 

in 2011, a primary explanation for the increase in total 

state government tax collections.6 North Dakota, Illinois, 

6 Alaska, Florida, Nevada, South Dakota, Texas, Washington, and

Wyoming do not collect an individual income tax.

Total License Taxes: 1992–2011

Source: U.S. Census Bureau, 2011 State Government 

Tax Collections. 

0

10

20

30

40

50

60

98969492 2000 111008060402

Billions of dollars

Year

Figure 2. 
4

Arizona, and Indiana reported the sharpest percentage 

increase in individual income tax in 2011, increasing 42.6 

percent, 31.9 percent, 18.5 percent, and 18.5 percent 

from 2010, respectively. Only Hawaii, at –18.4 percent, 

had an individual income tax revenue decrease in 2011. 

This decrease was due to their withholding tax refunds 

from fiscal year 2010 until 2011. Although net income tax 

collections decreased in Hawaii, gross income tax collections increased in 2011. All four regions experienced an 

increase in individual income tax revenue, with the Midwest 

experiencing the largest percentage increase (15.6 percent), 

followed by the West, the South, and the Northeast at 10.3 

percent, 8.5 percent, and 6.4 percent, respectively.

Corporation net income tax increased 9.4 percent to 

$40.2 billion following 3 consecutive years of decline. 

Additionally, of the 46 states that impose a corporation net 

income tax, 23 states had an increase of 10.0 percent or 

greater in 2011, contrasting with the 20 states that had a 

decrease larger than 10.0 percent in 2010 and 39 states 

with a decrease larger than 10.0 percent in 2009.7

PROPERTY TAX

Although property taxes are primarily a local government 

tax, 36 state governments impose property taxes, which 

include any tax imposed on the ownership of property measured by its value, whether it is real property or personal 

property, whether automobiles, stock, land, etc.8 States also 

impose property tax on large multijurisdictional enterprises, 

such as Pennsylvania’s tax on utility property. Other states, 

such as Michigan and Vermont, impose a property tax to 

finance elementary and secondary education statewide. 

Property taxes at the state government level accounted for 

1.8 percent of total state government tax revenues in 2011, 

compared with property taxes accounting for 71.5 percent 

of total local government tax revenue in the 2007 Census 

of Governments. State-level receipt of property taxes were 

one of the few categories that decreased in 2011, down 2.3 

percent to $13.9 billion.

OTHER TAXES

Other taxes totaled $26.2 billion in 2011, an increase of 

$4.8 billion from 2010. Severance taxes accounted for 

56.0 percent of the total other taxes category in 2011 and 

were up 31.1 percent from 2010. This increase followed 2 

consecutive years of severance tax declines, which followed 7 consecutive years of increasing severance tax 

revenue (Figure 3). Additionally, documentary and stock 

transfer revenue, and revenue from mortgages, deeds, and 

securities, increased 9.1 percent in 2011, following a 14.0 

percent decrease in 2010. Death and gift taxes increased 

15.4 percent in 2011.

7 Nevada, Texas, Washington, and Wyoming do not collect a corporation net income tax. 8 Alabama, Alaska, Arizona, Arkansas, California, Florida, Georgia,

Illinois, Indiana, Kansas, Kentucky, Louisiana, Maine, Maryland,

Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, 

Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North 

Dakota, Oregon, Pennsylvania, Rhode Island, South Carolina, Vermont, 

Virginia, Washington, West Virginia, Wisconsin, and Wyoming impose 

property taxes.

NOTE TO DATA USERS

Analysis using total tax or per capita tax as a measure 

of tax burden on the citizens of a particular state can be 

misleading and misinterpreted. Different states use different approaches to taxation, and comparing only the total 

taxes collected by each state is not enough to understand 

the economic impact of those states’ taxes. The Census 

Bureau’s statistics on state tax revenues reflect the taxes 

a state collects from activity within the state, not necessarily from the individuals within a state. For example, the 

state of Florida’s general sales and gross receipts revenue 

is highly reliant on tourism from out-of-state residents; 

therefore, using a per capita amount for this sales and 

gross receipts tax would be misleading to describe the tax 

burden for the state’s citizens. A similar situation occurs 

in the state of Alaska, where severance tax is paid solely 

by oil and gas companies that operate within the state and 

not the citizens of the state, thus a per capita figure is not 

reflecting the true burden upon the citizens. In each of 

these instances, per capita should be interpreted not as a 

burden on the citizen, but rather a reflection of the portion 

of tax imposed on behalf of each citizen.

SOURCE AND ACCURACY OF THE DATA 

The Annual Survey of State Government Tax Collections 

is a census of all 50 state governments. For the purpose 

of Census Bureau statistics, the term “state government” 

refers not only to the executive, legislative, and judicial 

branches of a given state, but also includes agencies, institutions, commissions, and public authorities that operate 

separately or somewhat autonomously from the central 

state government, but where the state government maintains administrative or fiscal control over their activities, as 

defined by the Census Bureau.

Most of the data were gathered by a mail canvass of appropriate state government offices that are directly involved 

Source: U.S. Census Bureau, 2011 State Government 

Tax Collections. 

Total Severance Taxes: 1992–2011

0

2

4

6

8

10

12

14

16

18

20

98969492 2000 111008060402

Billions of dollars

Years

Figure 3. 
U.S. Census Bureau 5

with state-administered taxes. There are approximately 100 

offices that are canvassed to collect data from all 50 states.9

These data are not subject to sampling error or any sampling variability. However, users should exercise caution in 

attempting to draw conclusions from direct comparisons 

of tax revenue amounts for individual state governments. 

Some states directly administer activities that elsewhere are 

undertaken by local governments.10 The Census Bureau 

collects these data by law under Title 13, United States 

Code, Sections 161 and 182.

NONSAMPLING ERROR

Although every effort is made in all phases of collection, 

processing, and tabulation to minimize errors, the survey 

is subject to nonsampling error, such as the inability to 

obtain data for every variable for all units, inaccuracies in 

classification, keying and coding, and coverage errors. 

While the data records are ultimately from state government sources, the classification of finances among the 

different categories is entirely the responsibility of the 

Census Bureau. Therefore, classification might not reflect 

the actual classification or presentation as provided by the 

various state government respondents or what is presented 

in a state’s own financial statements. 

Although the original sources for finance statistics are 

accounting records of governments, the data derived from 

them are purely statistical in nature. The Census Bureau 

develops these data to measure the economic activity of 

state and local governments in general. The definitions 

used in Census Bureau statistics about governments can 

vary considerably from definitions applied in standard 

accounting reports.11

OVERALL UNIT RESPONSE RATE 

The overall Unit Response Rate to the 2011 Annual Survey 

of State Government Tax Collections was 100.0 percent. 

This unit response rate was calculated for the U.S. total, 

and gives the percentages of the units in the eligible universe that responded to the survey. In cases where data 

are not provided in a direct response, data are compiled by 

using administrative records and supplemental sources.12

TOTAL QUANTITY RESPONSE RATE (TQRR) 

The TQRR was calculated for the tax categories for each 

state. This response rate is the proportion of the total of 

each tax category reported by units in the survey or from 

sources determined to be equivalent-quality-to-reported 

data expressed as a percentage. The Census Bureau’s 

quality standard on releasing data products requires a 70 

percent TQRR for key items. 

9 For additional information, see <www.census.gov/govs/statetax

/data_collection.html>. 10 For additional information, see <www.census.gov/govs/statetax

/population_of_interest.html>. 11 For additional information, see <www.census.gov/govs/statetax

/data_processing.html>. 12 For additional information, see <www.census.gov/govs/statetax

/data_quality.html>.

The total quantity response rate for 2011 tax classifications 

is provided in Table 2. 

CONTACT INFORMATION 

For additional information on State Government Tax 

Collections data, please visit us at <www.census.gov

/govs/statetax/>. Please contact the Outreach and 

Education Branch at 1-800-242-2184 (toll free) or e-mail 

<govs.cms.inquiry@census.gov> with any inquiries about 

the data.

Table 2.

2011 Annual Survey of State Tax 

Collections: Total Quantity Response

Rates (TQRR)

(In percent)

Tax classifi cation TQRR

Property taxes . . . . . . . . . . . . . . . . . . . . . . . 100.0

General sales and gross receipts . . . . . . . . 100.0

Alcoholic beverages . . . . . . . . . . . . . . . . . . . 100.0

Amusements . . . . . . . . . . . . . . . . . . . . . . . . 100.0

Insurance premiums . . . . . . . . . . . . . . . . . . 100.0

Motor fuels . . . . . . . . . . . . . . . . . . . . . . . . . . 100.0

Parimutuels . . . . . . . . . . . . . . . . . . . . . . . . . 100.0

Public utilities . . . . . . . . . . . . . . . . . . . . . . . . 99.8

Tobacco products . . . . . . . . . . . . . . . . . . . . 100.0

Other selective sales . . . . . . . . . . . . . . . . . . 100.0

Alcoholic beverage license . . . . . . . . . . . . . 98.2

Amusement license . . . . . . . . . . . . . . . . . . . 100.0

Corporation license . . . . . . . . . . . . . . . . . . . 99.5

Hunting and fi shing license . . . . . . . . . . . . . 97.0

Motor vehicle license . . . . . . . . . . . . . . . . . . 100.0

Motor vehicle operators license . . . . . . . . . . 100.0

Public utility license . . . . . . . . . . . . . . . . . . . 100.0

Occupation and business licenses, NEC . . . 98.9

Other licenses . . . . . . . . . . . . . . . . . . . . . . . 97.9

Individual income . . . . . . . . . . . . . . . . . . . . . 100.0

Corporation net income . . . . . . . . . . . . . . . . 100.0

Death and gift . . . . . . . . . . . . . . . . . . . . . . . 100.0

Documentary and stock transfer . . . . . . . . . 99.9

Severance . . . . . . . . . . . . . . . . . . . . . . . . . . 100.0

All other . . . . . . . . . . . . . . . . . . . . . . . . . . . . 100.0

Source: U.S. Census Bureau, 2011 State Government Tax Collections.
6

Appendix Table A-1.

2011 Totals for Selected State Governments Tax Revenues

(Thousand of dollars)

State and U.S. summary Total general

sales tax

Individual

income tax

Corporation net 

income tax

Severance

tax

Documentary and 

stock transfer tax

 United States . . . . . . . . . 234,480,035 259,144,052 40,196,036 14,692,766 4,638,670 

Alabama . . . . . . . . . . . . . . . . . . . . 2,174,639 2,795,906 301,178 115,975 31,901 

Alaska . . . . . . . . . . . . . . . . . . . . . . – – 720,733 4,238,789 0

Arizona . . . . . . . . . . . . . . . . . . . . . 4,462,557 2,863,658 560,236 40,237 0

Arkansas . . . . . . . . . . . . . . . . . . . . 2,736,946 2,270,383 376,874 79,656 23,180 

California . . . . . . . . . . . . . . . . . . . . 30,996,372 50,508,441 9,613,594 31,879 0

Colorado . . . . . . . . . . . . . . . . . . . . 2,173,882 4,540,586 383,513 146,690 0

Connecticut . . . . . . . . . . . . . . . . . . 3,252,123 6,469,246 672,816 60 93,358 

Delaware . . . . . . . . . . . . . . . . . . . . – 962,321 322,537 – 50,054 

Florida . . . . . . . . . . . . . . . . . . . . . . 19,353,000 – 1,869,870 59,020 1,339,280 

Georgia . . . . . . . . . . . . . . . . . . . . . 5,080,777 7,658,782 670,410 – 11,636 

Hawaii . . . . . . . . . . . . . . . . . . . . . . 2,495,807 1,247,291 67,859 – 48,593 

Idaho . . . . . . . . . . . . . . . . . . . . . . . 1,187,070 1,169,247 170,214 7,787 0

Illinois . . . . . . . . . . . . . . . . . . . . . . . 7,420,829 11,225,000 1,851,000 – 37,993 

Indiana . . . . . . . . . . . . . . . . . . . . . . 6,269,721 4,583,977 717,207 1,825 0

Iowa . . . . . . . . . . . . . . . . . . . . . . . . 2,232,028 2,851,449 250,272 – 11,245 

Kansas . . . . . . . . . . . . . . . . . . . . . . 2,487,499 2,720,819 246,518 122,152 0

Kentucky . . . . . . . . . . . . . . . . . . . . 2,896,252 3,417,779 516,523 342,320 3,279 

Louisiana . . . . . . . . . . . . . . . . . . . . 2,812,804 2,403,956 196,732 729,260 0

Maine . . . . . . . . . . . . . . . . . . . . . . . 1,010,241 1,420,982 208,997 – 19,619 

Maryland . . . . . . . . . . . . . . . . . . . . 3,896,700 6,644,962 775,845 – 125,140 

Massachusetts . . . . . . . . . . . . . . . . 4,920,521 11,597,152 1,931,571 – 166,840 

Michigan . . . . . . . . . . . . . . . . . . . . 9,477,156 6,391,544 719,890 80,423 128,011 

Minnesota . . . . . . . . . . . . . . . . . . . 4,657,395 7,482,396 1,003,657 27,618 153,456 

Mississippi . . . . . . . . . . . . . . . . . . . 2,932,859 1,447,751 353,057 112,326 0

Missouri . . . . . . . . . . . . . . . . . . . . . 2,972,654 4,534,346 323,593 5 10,802 

Montana . . . . . . . . . . . . . . . . . . . . . – 812,629 123,985 278,372 0

Nebraska . . . . . . . . . . . . . . . . . . . . 1,385,363 1,721,548 154,945 4,440 10,340 

Nevada . . . . . . . . . . . . . . . . . . . . . 2,931,547 – – 272,240 55,557 

New Hampshire . . . . . . . . . . . . . . . – 83,475 583,063 – 83,577 

New Jersey . . . . . . . . . . . . . . . . . . 8,144,397 10,617,034 2,216,438 – 283,209 

New Mexico . . . . . . . . . . . . . . . . . . 1,880,400 1,066,200 229,800 804,586 0

New York . . . . . . . . . . . . . . . . . . . . 11,581,018 36,209,216 4,015,628 – 692,143 

North Carolina . . . . . . . . . . . . . . . . 6,185,008 9,869,492 1,092,078 1,610 31,733 

North Dakota . . . . . . . . . . . . . . . . . 776,378 433,116 160,640 1,883,816 0

Ohio . . . . . . . . . . . . . . . . . . . . . . . . 7,767,709 8,820,082 237,205 11,197 0

Oklahoma . . . . . . . . . . . . . . . . . . . 2,177,458 2,385,413 353,972 830,662 10,875 

Oregon . . . . . . . . . . . . . . . . . . . . . . – 5,493,119 468,606 13,199 2,028 

Pennsylvania . . . . . . . . . . . . . . . . . 8,951,757 9,831,427 1,978,061 – 328,900 

Rhode Island . . . . . . . . . . . . . . . . . 824,507 1,016,217 147,989 – 6,547 

South Carolina . . . . . . . . . . . . . . . . 2,793,683 2,907,731 216,082 – 28,590 

South Dakota . . . . . . . . . . . . . . . . . 808,091 – 15,208 10,596 190 

Tennessee . . . . . . . . . . . . . . . . . . . 6,186,336 189,518 1,068,573 2,355 120,960 

Texas . . . . . . . . . . . . . . . . . . . . . . . 21,793,858 – – 2,677,604 0

Utah . . . . . . . . . . . . . . . . . . . . . . . . 1,843,856 2,298,220 247,661 101,665 0

Vermont . . . . . . . . . . . . . . . . . . . . . 325,622 556,013 105,077 – 26,564 

Virginia . . . . . . . . . . . . . . . . . . . . . . 3,460,741 9,530,628 798,404 1,923 290,789 

Washington . . . . . . . . . . . . . . . . . . 10,580,395 – – 26,706 368,618 

West Virginia . . . . . . . . . . . . . . . . . 1,210,255 1,665,885 307,278 585,992 8,108 

Wisconsin . . . . . . . . . . . . . . . . . . . 4,109,019 6,429,115 850,647 5,631 35,555 

Wyoming . . . . . . . . . . . . . . . . . . . . 862,805 – – 1,044,150 0

– Indicates that a state does not collect this type of tax. 

Source: 2011 Survey of State Government Tax Collections. Data users who create their own estimates using data from this report should cite the U.S. Census 

Bureau as the source of the original data only. The data in this table are based on information from public records and contain no confi dential data. Although the 

data in this table come from a census of governmental units and are not subject to sampling error, the census results do contain nonsampling error. Additional 

information on nonsampling error, response rates, and defi nitions may be found at <www2.census.gov/govs/statetax/2011stcmethodology.pdf>.
U.S. Census Bureau 7

Appendix Table A-2

2011 Largest State Government Tax Revenue Categories, by Region

(Thousand of dollars) 

Region

General sales 

and gross 

receipts,

2011

General sales 

and gross 

receipts,

2010

General sales 

and gross 

receipts,

percent

difference

Individual 

income,

2011

Individual 

income,

2010

Individual 

income,

percent

difference

 MIDWEST . . . . . . . . . . . . 50,363,842 47,528,429 6.0 57,193,392 49,486,640 15.6

 Illinois . . . . . . . . . . . . . . . . . . . . . 7,420,829 6,859,971 8.2 11,225,000 8,510,000 31.9

 Indiana . . . . . . . . . . . . . . . . . . . . 6,269,721 5,941,044 5.5 4,583,977 3,868,093 18.5

 Iowa . . . . . . . . . . . . . . . . . . . . . . 2,232,028 2,121,842 5.2 2,851,449 2,650,037 7.6

 Kansas . . . . . . . . . . . . . . . . . . . . 2,487,499 2,150,270 15.7 2,720,819 2,687,542 1.2

 Michigan . . . . . . . . . . . . . . . . . . . 9,477,156 9,259,016 2.4 6,391,544 5,488,962 16.4

 Minnesota . . . . . . . . . . . . . . . . . . 4,657,395 4,426,608 5.2 7,482,396 6,458,111 15.9

 Missouri . . . . . . . . . . . . . . . . . . . 2,972,654 2,919,117 1.8 4,534,346 4,326,507 4.8

 Nebraska . . . . . . . . . . . . . . . . . . 1,385,363 1,306,702 6.0 1,721,548 1,514,831 13.6

 North Dakota . . . . . . . . . . . . . . . 776,378 603,740 28.6 433,116 303,764 42.6

 Ohio . . . . . . . . . . . . . . . . . . . . . . 7,767,709 7,253,496 7.1 8,820,082 7,886,802 11.8

 South Dakota . . . . . . . . . . . . . . . 808,091 742,363 8.9 – – – 

 Wisconsin . . . . . . . . . . . . . . . . . . 4,109,019 3,944,260 4.2 6,429,115 5,791,991 11.0

 NORTHEAST . . . . . . . . . 39,010,186 36,366,955 7.3 77,800,762 73,108,009 6.4

 Connecticut . . . . . . . . . . . . . . . . . 3,252,123 3,145,579 3.4 6,469,246 5,768,846 12.1

 Maine . . . . . . . . . . . . . . . . . . . . . 1,010,241 989,645 2.1 1,420,982 1,303,370 9.0

 Massachusetts . . . . . . . . . . . . . . 4,920,521 4,625,682 6.4 11,597,152 10,128,035 14.5

 New Hampshire . . . . . . . . . . . . . – – – 83,475 82,365 1.3

 New Jersey . . . . . . . . . . . . . . . . . 8,144,397 7,898,165 3.1 10,617,034 10,322,943 2.8

 New York . . . . . . . . . . . . . . . . . . . 11,581,018 10,568,466 9.6 36,209,216 34,751,382 4.2

 Pennsylvania . . . . . . . . . . . . . . . 8,951,757 8,029,797 11.5 9,831,427 9,352,287 5.1

 Rhode Island . . . . . . . . . . . . . . . 824,507 798,481 3.3 1,016,217 909,674 11.7

 Vermont . . . . . . . . . . . . . . . . . . . 325,622 311,140 4.7 556,013 489,107 13.7

 SOUTH . . . . . . . . . . . . . . 85,691,316 81,244,410 5.5 54,150,507 49,928,907 8.5

 Alabama . . . . . . . . . . . . . . . . . . . 2,174,639 2,097,434 3.7 2,795,906 2,589,249 8.0

 Arkansas . . . . . . . . . . . . . . . . . . 2,736,946 2,615,290 4.7 2,270,383 2,091,082 8.6

 Delaware . . . . . . . . . . . . . . . . . . – – – 962,321 853,107 12.8

 Florida . . . . . . . . . . . . . . . . . . . . 19,353,000 18,537,000 4.4 – – – 

 Georgia . . . . . . . . . . . . . . . . . . . . 5,080,777 4,864,691 4.4 7,658,782 7,016,412 9.2

 Kentucky . . . . . . . . . . . . . . . . . . . 2,896,252 2,794,057 3.7 3,417,779 3,154,488 8.3

 Louisiana . . . . . . . . . . . . . . . . . . 2,812,804 2,579,946 9.0 2,403,956 2,286,500 5.1

 Maryland . . . . . . . . . . . . . . . . . . . 3,896,700 3,753,778 3.8 6,644,962 6,200,292 7.2

 Mississippi . . . . . . . . . . . . . . . . . 2,932,859 2,849,099 2.9 1,447,751 1,352,481 7.0

 North Carolina . . . . . . . . . . . . . . 6,185,008 5,856,993 5.6 9,869,492 9,133,689 8.1

 Oklahoma . . . . . . . . . . . . . . . . . . 2,177,458 1,968,309 10.6 2,385,413 2,224,783 7.2

 South Carolina . . . . . . . . . . . . . . 2,793,683 2,833,839 –1.4 2,907,731 2,673,000 8.8

 Tennessee . . . . . . . . . . . . . . . . . 6,186,336 6,130,877 0.9 189,518 172,459 9.9

 Texas . . . . . . . . . . . . . . . . . . . . . 21,793,858 19,663,374 10.8 – – – 

 Virginia . . . . . . . . . . . . . . . . . . . . 3,460,741 3,543,210 –2.3 9,530,628 8,659,470 10.1

 West Virginia . . . . . . . . . . . . . . . 1,210,255 1,156,513 4.6 1,665,885 1,521,895 9.5

 WEST . . . . . . . . . . . . . . . 59,414,691 57,403,164 3.5 69,999,391 63,470,845 10.3

 Alaska . . . . . . . . . . . . . . . . . . . . . – – – – – – 

 Arizona . . . . . . . . . . . . . . . . . . . . 4,462,557 4,409,603 1.2 2,863,658 2,416,324 18.5

 California . . . . . . . . . . . . . . . . . . 30,996,372 31,197,154 –0.6 50,508,441 45,646,436 10.7

 Colorado . . . . . . . . . . . . . . . . . . . 2,173,882 2,039,414 6.6 4,540,586 4,089,948 11.0

 Hawaii . . . . . . . . . . . . . . . . . . . . . 2,495,807 2,316,434 7.7 1,247,291 1,527,790 –18.4

 Idaho. . . . . . . . . . . . . . . . . . . . . . 1,187,070 1,126,671 5.4 1,169,247 1,068,754 9.4

 Montana . . . . . . . . . . . . . . . . . . . – – – 812,629 714,814 13.7

 Nevada . . . . . . . . . . . . . . . . . . . . 2,931,547 2,559,489 14.5 – – – 

 New Mexico . . . . . . . . . . . . . . . . 1,880,400 1,718,795 9.4 1,066,200 956,600 11.5

 Oregon . . . . . . . . . . . . . . . . . . . . – – – 5,493,119 4,945,538 11.1

 Utah . . . . . . . . . . . . . . . . . . . . . . 1,843,856 1,638,906 12.5 2,298,220 2,104,641 9.2

 Washington . . . . . . . . . . . . . . . . . 10,580,395 9,607,285 10.1 – – – 

 Wyoming . . . . . . . . . . . . . . . . . . . 862,805 789,413 9.3 – – – 

– Indicates that a state does not collect this type of tax.

Source: 2011 Survey of State Government Tax Collections. Data users who create their own estimates using data from this report should cite the U.S. Census 

Bureau as the source of the original data only. The data in this table are based on information from public records and contain no confi dential data. Although the 

data in this table come from a census of governmental units and are not subject to sampling error, the census results do contain nonsampling error. Additional 

information on nonsampling error, response rates, and defi nitions may be found at <www2.census.gov/govs/statetax/2011stcmethodology.pdf>.