Governments Division Briefs

U.S. Department of Commerce

Economics and Statistics Administration

U.S. CENSUS BUREAU

State Government Tax Collections 

Summary Report: 2010

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 for 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, 2010.1 Specifically, the data in this report cover tax 

collections from the 50 state governments 

based on information collected from the 

2010 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 

1Additional data on State Government Finances, 

State and Local Government Employee Retirement 

Systems, Public Elementary-Secondary Education 

Finances, and State and Local Government Finances 

are forthcoming. For more information, see <http://

www.census.gov/govs/index.html>.

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 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 there from, 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. 

2For additional information, see <http://www

.census.gov/govs/www/06classificationmanual

/chapter04.html#p2c431>. 3For additional information and details on specific 

tax categories and definitions, see <http://www

.census.gov/govs/www/06classificationmanual

/chapter04.html#p2c49>.

Issued March 2011

G10-STC

By 

Melissa Braybrooks

Julio Ruiz

Elizabeth Accetta

U S C E N S U S B U R E A U

Helping You Make Informed Decisions

DID YOU KNOW?

Alaska, Florida, Nevada, South Dakota, 

Texas, Washington, and Wyoming do not 

collect an Individual Income Tax.

Source: U.S. Census Bureau, 2010 State Government 

Tax Collections.
2 U.S. Census Bureau

•	 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 2010 

fiscal year. Forty-six of the fifty state governments have 

a fiscal year that runs from July 1, 2009 to June 30, 

2010. 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. 

STATE GOVERNMENT TAX COLLECTIONS 

SUMMARY

State government tax collections totaled $704.6 billion 

in fiscal year 2010, down 2.0 percent from the $718.9 

billion collected in fiscal year 2009. Although 2010 

total state revenue figures have yet to be released, in 

2009 total state tax collection accounted for 64.0 percent of the total state government revenue.

In 2010, 11 states reported a positive increase over 

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

states in 2009 (Table 1). The reasons for each state’s 

year-to-year increases vary. For example, in the case 

of North Dakota, increased tax revenue was largely 

due to strength in severance tax revenues, which are 

taxes imposed for the extraction of natural resources. 

However, North Carolina’s revenue increase was largely 

driven by sales and gross receipts tax. 

Four states experienced a decrease of 10.0 percent or 

greater in year-to-year tax collections. Prior to 2009, 

no state had year-to-year tax revenue declines of this 

magnitude since 2002. Although the majority of states 

with year-to-year negative growth were affected by 

decreases in revenue categories such as sales and 

gross receipts and individual income tax, Wyoming and 

Oklahoma were exceptions. For these states, a 39.8 

percent and 30.4 percent drop in severance tax revenue was the largest category to decrease.

At $236.4 billion, individual income tax remained the 

single largest source of state government tax revenues 

in 2010, down 4.5 percent nationally from 2009 (Figure 

1). General sales and gross receipts taxes accounted for 

$224.5 billion, a decrease of 1.9 percent from 2009. 

Corporation net income tax decreased 6.6 percent in 

2010, following a 21.0 percent decrease in 2009. Since 

1992, the distribution of state tax collections, by tax 

category, has remained relatively constant, with individual income taxes 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 2010, 

individual income tax was the largest revenue source 

in the Northeast, West, and Midwest regions, accounting for 44.9 percent, 35.4 percent, and 33.1 percent of 

total tax revenue, respectively. General sales and gross 

receipts tax was the largest contributor to tax revenue 

among the Southern region, comprising 38.5 percent of 

total tax revenue in 2010.

Table 1.

2010 Annual Survey of State Tax 

Collections: Year-to-Year Percent Change

State Total tax

percent change

FY10 increases

North Dakota . . . . . . . . . . . . . . . . . . . . . . 9.58

North Carolina . . . . . . . . . . . . . . . . . . . . . 4.80

Nevada . . . . . . . . . . . . . . . . . . . . . . . . . . 4.00

California . . . . . . . . . . . . . . . . . . . . . . . . . 3.79

Hawaii . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.66

Massachusetts . . . . . . . . . . . . . . . . . . . . . 1.80

Tennessee . . . . . . . . . . . . . . . . . . . . . . . . 0.77

Pennsylvania . . . . . . . . . . . . . . . . . . . . . . 0.33

Minnesota . . . . . . . . . . . . . . . . . . . . . . . . 0.28

Vermont . . . . . . . . . . . . . . . . . . . . . . . . . . 0.23

Maine . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.03

FY10 decreases 10 percent or greater

Montana . . . . . . . . . . . . . . . . . . . . . . . . . . –10.99

Oklahoma . . . . . . . . . . . . . . . . . . . . . . . . –13.53

Louisiana . . . . . . . . . . . . . . . . . . . . . . . . . –14.16

Wyoming . . . . . . . . . . . . . . . . . . . . . . . . . –23.39

Source: U.S. Census Bureau, 2010 State Government Tax Collections.

DID YOU KNOW?

Nevada, Texas, Washington, and Wyoming do not 

collect a corporation net income tax.

Source: U.S. Census Bureau, 2010 State Government Tax 

Collections.
U.S. Census Bureau 3

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, 

as well 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 

2010, between 10.5 and 74.3 percent of total state tax 

revenue came from severance taxes in the following 

states: Alaska, Montana, New Mexico, North Dakota, 

Oklahoma, and Wyoming; whereas 14 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, 

Texas, Washington, and Wyoming) exclude corporate 

4States that do not collect severance taxes include Delaware,

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

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

Carolina, and Vermont. 

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

GENERAL SALES AND GROSS RECEIPTS

General sales taxes totaled $224.5 billion in 2010, 

decreasing 1.9 percent from 2009. This was the second 

consecutive decrease in general sales tax collections, 

following a 5.6 percent decrease in 2009. In 2010 the 

Southern region collected the largest amount of general sales tax at $81.2 billion; this was a 3.4 percent 

decrease from 2009. In comparison, the West, Midwest, 

and Northeast reported general sales tax at $57.4 billion, $49.5 billion, and $36.4 billion, respectively. In 

2010, the West was the only region with a year-to-year 

increase in general sales tax revenue, reporting a 0.8 

percent growth rate.

SELECTIVE SALES AND GROSS RECEIPTS

Selective sales taxes totaled $119.5 billion, an increase 

of 3.1 percent from 2009. Motor fuels sales taxes,

the largest share of selective sales taxes, increased

0.4 percent to $35.5 billion. In 2010, 34 states 

reported a positive increase in motor fuels tax, compared with only nine states in 2009. The increase in 

2010 resulted in the first motor fuels tax national 

increase since 2007. 

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

/www/06classificationmanual/chapter04.html#p2c4311>.

Corporation net

income tax 5.4%

Total State Tax Collections by Category

Source: U.S. Census Bureau, 2010 State Government 

Tax Collections. 

Property 

taxes 2.0% Other taxes 3.0%

Individual 

tax 33.5%

Figure 1.

Total license

taxes 7.2%

Total selective

sales taxes

17.0% 

General sales

and gross

receipts 31.9%
4 U.S. Census Bureau

Nationally, tobacco products sales taxes continued to 

increase in 2010, up 0.8 percent to $16.8 billion. This 

increase follows a 3.8 percent increase in 2009. Alcoholic beverage sales taxes also increased in 2010, registering a 3.0 percent growth to $5.5 billion. Insurance 

premiums sales taxes increased 5.0 percent to $15.8 

billion in 2010. This follows a 4.7 percent decrease in 

such insurance premiums in 2009. 

The use of selective sales taxes differ between states 

and regions. Regionally, insurance premium sales 

revenue was the highest in the South, at $5.8 billion; 

this was a 5.9 percent increase, following a 7.9 percent decrease in 2009. In contrast, the highest tobacco 

products sales tax revenue was collected in the Midwest, increasing 0.7 percent in 2010. However, in the 

West tobacco products sales taxes decreased 5.2 percent, the third consecutive annual decrease for tobacco 

sales revenue in that region. 

LICENSE TAXES

License taxes totaled $50.5 billion, an increase of 2.3 

percent from 2009 (Figure 2). Revenue from motor 

vehicle license taxes comprised the largest share of 

total license taxes, at $20.9 billion in 2010. All four 

regions reported an increase in motor vehicle licenses 

in 2009. Corporation licenses accounted for roughly 

one-fifth of total license taxes at $9.9 billion in 2010, 

reflecting a 2.7 percent decrease from 2009. This is 

the second consecutive annual decrease for corporation licenses, following over 16 years of increase prior 

to 2009. The South reported $6.8 billion in corporate 

license taxes in 2010, the leading region for corporate 

license revenue. In comparison, the Midwest region 

reported the second largest corporation license revenue at $2.0 billion. 

The subcategory of amusement licenses includes 

licenses on any amusement business, including onetime casino start-up fees and annual license obligations. In 2010, amusement licenses decreased 12.1 

percent nationally to $0.6 billion. This follows a 23.8 

percent decrease in 2009. Regionally, amusement 

licenses varied dramatically in 2010. The Northeastern region revenue from amusement license taxes 

increased 175.0 percent to $251.5 million. In contrast, 

the Midwest region saw amusement license taxes 

decrease 67.8 percent to $79.0 million. Year-to-year 

variation is largely a result of new amusement legislation and multi-year amusement licenses.

INCOME TAX COLLECTIONS

Individual income tax comprised 33.5 percent of total 

state tax revenue in 2010, dropping 6.7 percent, the 

second consecutive decrease in individual income tax 

since fiscal year 2003. Forty of the forty-three states 

that administer an individual income tax reported a 

decrease in 2010, a primary reason for the decrease 

in total state government tax collections.6 Louisiana, 

Tennessee, and North Dakota reported the sharpest 

percentage decline in individual income tax in 2010, 

decreasing 22.2 percent, 22.2 percent, and 17.9 percent from 2009, respectively.

Corporation net income tax declined for the third 

consecutive year, dropping 6.7 percent to $38.2 billion. 

Additionally, of the 46 states that impose a corporation net income tax, 20 states had a decrease of 10.0 

percent or greater in 2010, down from 39 states that 

had a decrease larger than 10.0 percent in 2009.7 The 

Midwest, Northeast, and West regions reported a 17.6 

percent, 7.0 percent, and 5.1 percent decrease, respectively, in corporation net income tax from 2009. The 

South was the only region with a reported increase in 

corporation net income tax in 2010, at 1.4 percent. 

PROPERTY TAXES

Although property taxes are primarily a local government tax, several state governments impose property 

taxes which include any tax imposed on the ownership of property measured by its value, whether it be 

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

Wyoming do not collect an individual income tax. 7Nevada, Texas, Washington, and Wyoming do not collect a corporation net income tax.

Total License Taxes: 1992-2010

Source: U.S. Census Bureau, 2010 State Government 

Tax Collections. 

0

10

20

30

40

50

60

1992 94 96 98 2000 02 04 06 08 10

Billions of dollars

Year

Figure 2. 
U.S. Census Bureau 5

real property or personal property, be it automobiles, 

stock, etc. 8 In addition, 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. Accordingly, property taxes at the state government level accounted for 2.4 percent of total state government tax revenues in 2010, compared with property 

taxes accounting for 71.4 percent of total local government tax revenue in the 2007 Census of Governments. 

Property taxes were one of the few categories that 

increased in 2010, up 10.0 percent to $14.3 billion. 

OTHER TAXES

Other taxes totaled $21.3 billion in 2010, a decrease 

of 9.9 percent from 2009. Severance taxes accounted 

for 52.0 percent of the total other taxes category in 

2010, but were down 17.4 percent from 2009. This is 

the second consecutive year of severance tax decline, 

which followed 7 consecutive years of increasing severance tax revenue (Figure 3). Additionally, documentary 

and stock transfer revenue, revenue from mortgages, 

deeds, and securities, decreased 14.0 percent in 2010, 

following a 36.2 percent decrease in 2009. Death and 

gift taxes decreased 16.4 percent in 2010.

8Alabama, 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. 

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 by oil and gas 

companies that operate within the state and not the 

citizens of the state, thus a per capita figure is not necessarily reflecting the true burden upon the citizens. 

In each of these instances, per capita should be interpreted as 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 with state-administered taxes. There are 

approximately 100 offices that are canvassed to collect 

data from all 50 states.9

This survey does not collect comprehensive data on 

state tax rates—the yearly rate changes outlined are for 

illustrative purposes only.

These data are not subject to sampling error or any 

sampling variability. However, users should exercise 

caution in attempting to draw conclusions from direct 

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

/statetax/data_collection.html>.

Source: U.S. Census Bureau, 2010 State Government 

Tax Collections. 

Total Severance Taxes: 1992-2010

0

2

4

6

8

10

12

14

16

18

20

1992 94 96 98 2000 02 04 06 08 10

Billions of dollars

Year

Figure 3.
6 U.S. Census Bureau

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 2010 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

The total quantity response rate (TQQR) 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 

10For additional information, see <http://www.census.gov/govs

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

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

/statetax/data_quality.html>.

expressed as a percentage. The Census Bureau’s quality standard on releasing data products requires a 70 

percent TQRR for key items. 

The total quantity response rate for 2010 tax classifications is noted in Table 2. 

CONTACT INFORMATION 

For additional information on State Government Tax 

Collections data, please visit us at <http://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.

2010 Annual Survey of State Tax 

Collections: Total Quantity Response

Rates (TQQR)

(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 . . . . . . . . . . . . . . . . . . 96.2

Alcoholic beverage license . . . . . . . . . . . . . 98.1

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

Corporation license . . . . . . . . . . . . . . . . . . . 99.6

Hunting and fi shing license . . . . . . . . . . . . . 98.2

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

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

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

Occupation and business licenses, NEC . . . 98.1

Other licenses . . . . . . . . . . . . . . . . . . . . . . . 98.0

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, 2010 State Government Tax Collections.
U.S. Census Bureau 7

Appendix Table A-1.

Totals for Selected State Government Tax Revenue: 2010

(Dollars in thousands)

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 . . . . . . 224,475,423 236,352,511 38,176,586 11,071,812 4,249,924 

Alabama . . . . . . . . . . . . . . . . . 2,097,434 2,589,249 428,245 90,538 30,354 

Alaska . . . . . . . . . . . . . . . . . . . – – 643,068 3,355,049 0

Arizona . . . . . . . . . . . . . . . . . . 4,409,603 2,416,324 413,193 33,372 0

Arkansas . . . . . . . . . . . . . . . . . 2,615,290 2,091,082 385,365 65,147 26,275 

California . . . . . . . . . . . . . . . . . 31,197,154 45,646,436 9,114,589 24,409 0

Colorado . . . . . . . . . . . . . . . . . 2,050,445 4,089,948 360,003 71,436 0

Connecticut . . . . . . . . . . . . . . . 3,145,579 5,768,846 507,752 61 98,615 

Delaware . . . . . . . . . . . . . . . . . – 853,107 142,417 – 52,875 

Florida . . . . . . . . . . . . . . . . . . . 18,537,000 – 1,793,200 71,000 1,252,500 

Georgia . . . . . . . . . . . . . . . . . . 4,864,691 7,016,412 684,701 – 11,622 

Hawaii . . . . . . . . . . . . . . . . . . . 2,316,434 1,527,790 79,853 – 39,887 

Idaho . . . . . . . . . . . . . . . . . . . . 1,126,671 1,068,754 98,327 6,730 0

Illinois . . . . . . . . . . . . . . . . . . . . 8,842,231 9,433,244 2,686,685 0 40,323 

Indiana . . . . . . . . . . . . . . . . . . . 5,941,044 3,868,093 597,347 1,426 0

Iowa . . . . . . . . . . . . . . . . . . . . . 2,121,842 2,650,037 192,138 – 12,533 

Kansas . . . . . . . . . . . . . . . . . . . 2,150,270 2,687,542 352,419 102,878 0

Kentucky . . . . . . . . . . . . . . . . . 2,794,057 3,154,488 383,815 317,146 3,296 

Louisiana . . . . . . . . . . . . . . . . . 2,579,946 2,286,500 393,036 758,469 0

Maine . . . . . . . . . . . . . . . . . . . . 989,645 1,303,370 175,292 – 19,184 

Maryland . . . . . . . . . . . . . . . . . 3,753,778 6,200,292 891,392 – 127,401 

Massachusetts . . . . . . . . . . . . . 4,625,682 10,128,035 1,834,859 – 166,989 

Michigan . . . . . . . . . . . . . . . . . 9,259,016 5,488,962 691,990 57,424 136,722 

Minnesota . . . . . . . . . . . . . . . . 4,426,608 6,458,111 721,742 23,290 152,970 

Mississippi . . . . . . . . . . . . . . . . 2,849,099 1,352,481 316,331 90,832 0

Missouri . . . . . . . . . . . . . . . . . . 2,919,117 4,326,507 206,936 2 8,361 

Montana . . . . . . . . . . . . . . . . . . – 714,814 93,225 253,649 0

Nebraska . . . . . . . . . . . . . . . . . 1,306,702 1,514,831 154,332 3,473 10,550 

Nevada . . . . . . . . . . . . . . . . . . 2,559,489 – – 182,752 57,462 

New Hampshire . . . . . . . . . . . . – 82,365 499,669 – 84,470 

New Jersey . . . . . . . . . . . . . . . 7,898,165 10,322,943 2,047,474 – 275,969 

New Mexico . . . . . . . . . . . . . . . 1,718,795 956,600 125,100 654,752 0

New York . . . . . . . . . . . . . . . . . 10,568,466 34,751,382 3,895,349 – 311,230 

North Carolina . . . . . . . . . . . . . 5,856,993 9,133,689 1,294,314 1,464 34,204 

North Dakota . . . . . . . . . . . . . . 603,740 303,764 88,347 1,136,553 0

Ohio . . . . . . . . . . . . . . . . . . . . . 7,253,496 7,886,802 142,318 10,550 0

Oklahoma . . . . . . . . . . . . . . . . 1,968,309 2,224,783 216,400 743,686 11,321 

Oregon . . . . . . . . . . . . . . . . . . . – 4,945,538 353,589 12,742 10,115 

Pennsylvania . . . . . . . . . . . . . . 8,029,797 9,352,287 1,648,956 – 347,108 

Rhode Island . . . . . . . . . . . . . . 798,481 909,674 121,668 – 6,895 

South Carolina . . . . . . . . . . . . . 2,833,839 2,182,909 129,781 – 30,764 

South Dakota . . . . . . . . . . . . . . 742,363 – 31,157 8,410 175 

Tennessee . . . . . . . . . . . . . . . . 6,130,877 172,459 901,617 2,251 124,226 

Texas . . . . . . . . . . . . . . . . . . . . 19,663,374 – – 1,737,136 0

Utah . . . . . . . . . . . . . . . . . . . . . 1,638,906 2,104,641 245,980 89,162 0

Vermont . . . . . . . . . . . . . . . . . . 311,140 489,107 85,178 – 24,808 

Virginia . . . . . . . . . . . . . . . . . . . 3,543,210 8,659,470 789,655 1,882 289,488 

Washington . . . . . . . . . . . . . . . 9,607,285 – – 20,905 398,991 

West Virginia . . . . . . . . . . . . . . 1,095,687 1,446,852 366,245 417,230 7,933 

Wisconsin . . . . . . . . . . . . . . . . 3,944,260 5,791,991 851,537 5,004 44,308 

Wyoming . . . . . . . . . . . . . . . . . 789,413 – – 721,002 0

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

Source: 2010 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 <http://www2.census.gov/govs/statetax/2010stcmethodology.pdf>. 
8 U.S. Census Bureau

Appendix Table A-2.

Largest State Government Tax Revenue Category by Region: 2010

(Dollars in thousands)

Region

General sales 

and gross 

receipts,

2010

General sales 

and gross 

receipts,

2009

General sales 

and gross 

receipts,

percent difference

Individual

income,

2010

Individual

income,

2009

Individual

income,

percent difference

 Midwest . . . . . . . 49,510,689 50,674,735 –2.3 50,409,884 53,812,358 –6.3

Illinois . . . . . . . . . . . . . . . . . 8,842,231 9,355,421 –5.5 9,433,244 10,220,619 –7.7

Indiana . . . . . . . . . . . . . . . . 5,941,044 6,205,638 –4.3 3,868,093 4,313,759 –10.3

Iowa . . . . . . . . . . . . . . . . . . 2,121,842 2,201,396 –3.6 2,650,037 2,703,190 –2.0

Kansas . . . . . . . . . . . . . . . . 2,150,270 2,227,183 –3.5 2,687,542 2,731,559 –1.6

Michigan . . . . . . . . . . . . . . 9,259,016 8,998,942 2.9 5,488,962 5,856,751 –6.3

Minnesota . . . . . . . . . . . . . 4,426,608 4,375,200 1.2 6,458,111 6,948,119 –7.1

Missouri . . . . . . . . . . . . . . . 2,919,117 3,030,477 –3.7 4,326,507 4,771,576 –9.3

Nebraska . . . . . . . . . . . . . . 1,306,702 1,504,174 –13.1 1,514,831 1,602,091 –5.4

North Dakota . . . . . . . . . . . 603,740 607,171 –0.6 303,764 370,165 –17.9

Ohio . . . . . . . . . . . . . . . . . . 7,253,496 7,328,388 –1.0 7,886,802 8,323,352 –5.2

South Dakota . . . . . . . . . . . 742,363 756,598 –1.9 – – – 

Wisconsin . . . . . . . . . . . . . 3,944,260 4,084,147 –3.4 5,791,991 5,971,177 –3.0

 Northeast . . . . . . 36,366,955 37,077,237 –1.9 73,108,009 76,992,826 –5.0

Connecticut . . . . . . . . . . . . 3,145,579 3,290,050 –4.4 5,768,846 6,376,921 –9.5

Maine . . . . . . . . . . . . . . . . . 989,645 1,012,357 –2.2 1,303,370 1,370,710 –4.9

Massachusetts . . . . . . . . . . 4,625,682 3,880,087 19.2 10,128,035 10,599,085 –4.4

New Hampshire . . . . . . . . . – – – 82,365 98,191 –16.1

New Jersey . . . . . . . . . . . . 7,898,165 8,188,990 –3.6 10,322,943 10,663,866 –3.2

New York . . . . . . . . . . . . . . 10,568,466 11,073,898 –4.6 34,751,382 36,840,019 –5.7

Pennsylvania . . . . . . . . . . . 8,029,797 8,496,182 –5.5 9,352,287 9,550,238 –2.1

Rhode Island . . . . . . . . . . . 798,481 814,511 –2.0 909,674 960,885 –5.3

Vermont . . . . . . . . . . . . . . . 311,140 321,162 –3.1 489,107 532,911 –8.2

 South . . . . . . . . . 81,183,584 83,999,469 –3.4 49,363,773 53,238,504 –7.3

Alabama . . . . . . . . . . . . . . 2,097,434 2,069,535 1.3 2,589,249 2,662,759 –2.8

Arkansas . . . . . . . . . . . . . . 2,615,290 2,765,996 –5.4 2,091,082 2,238,958 –6.6

Delaware . . . . . . . . . . . . . . – – – 853,107 910,693 –6.3

Florida . . . . . . . . . . . . . . . . 18,537,000 19,228,000 –3.6 – – – 

Georgia . . . . . . . . . . . . . . . 4,864,691 5,306,491 –8.3 7,016,412 7,801,185 –10.1

Kentucky . . . . . . . . . . . . . . 2,794,057 2,857,665 –2.2 3,154,488 3,315,368 –4.9

Louisiana . . . . . . . . . . . . . . 2,579,946 2,963,758 –13.0 2,286,500 2,940,633 –22.2

Maryland . . . . . . . . . . . . . . 3,753,778 3,851,341 –2.5 6,200,292 6,478,236 –4.3

Mississippi . . . . . . . . . . . . . 2,849,099 3,026,497 –5.9 1,352,481 1,485,592 –9.0

North Carolina . . . . . . . . . . 5,856,993 4,963,434 18.0 9,133,689 9,560,353 –4.5

Oklahoma . . . . . . . . . . . . . 1,968,309 2,162,693 –9.0 2,224,783 2,544,576 –12.6

South Carolina . . . . . . . . . . 2,833,839 2,910,183 –2.6 2,182,909 2,326,708 –6.2

Tennessee . . . . . . . . . . . . . 6,130,877 6,356,962 –3.6 172,459 221,685 –22.2

Texas . . . . . . . . . . . . . . . . . 19,663,374 21,053,923 –6.6 – – – 

Virginia . . . . . . . . . . . . . . . . 3,543,210 3,372,974 5.0 8,659,470 9,194,355 –5.8

West Virginia . . . . . . . . . . . 1,095,687 1,110,017 –1.3 1,446,852 1,557,403 –7.1

 West . . . . . . . . . . 57,414,195 56,977,423 0.8 63,470,845 63,389,569 0.1

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

Arizona . . . . . . . . . . . . . . . 4,409,603 4,878,883 –9.6 2,416,324 2,575,753 –6.2

California . . . . . . . . . . . . . . 31,197,154 28,972,302 7.7 45,646,436 44,355,959 2.9

Colorado . . . . . . . . . . . . . . 2,050,445 2,123,671 –3.4 4,089,948 4,403,446 –7.1

Hawaii . . . . . . . . . . . . . . . . 2,316,434 2,461,618 1,527,790 1,338,702 

Idaho . . . . . . . . . . . . . . . . . 1,126,671 1,206,137 –6.6 1,068,754 1,175,604 –9.1

Montana . . . . . . . . . . . . . . . – – – 714,814 827,196 –13.6

Nevada . . . . . . . . . . . . . . . 2,559,489 2,684,029 –4.6 – – – 

New Mexico . . . . . . . . . . . . 1,718,795 1,881,651 –8.7 956,600 958,500 –0.2

Oregon . . . . . . . . . . . . . . . . – – – 4,945,538 5,434,777 –9.0

Utah . . . . . . . . . . . . . . . . . . 1,638,906 1,744,035 –6.0 2,104,641 2,319,632 –9.3

Washington . . . . . . . . . . . . 9,607,285 10,035,359 –4.3 – – – 

Wyoming . . . . . . . . . . . . . . 789,413 989,738 –20.2 – – – 

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

Source: 2010 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 <http://www2.census.gov/govs/statetax/2010stcmethodology.pdf>.