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General fund revenue sources
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The tables below summarize general fund revenue sources in the 50 states. The information below comes from the United States Census Bureau and the National Association of State Budget Officers (NASBO). NASBO compiles this information and publishes it in the group's annual State Expenditures Report.[1][2]
The figures below apply to state general funds. According to NASBO, a general fund is "the predominant fund for financing a state's operations. Revenues are received from broad-based state taxes."[2]
The three primary sources of general fund revenue are personal income tax, sales tax, and corporate income tax collections. Taken together, these three sources accounted for an estimated 78.7 percent of all general fund revenues in fiscal year 2014, which is roughly equal to the 78.5 percent reported in fiscal year 2013.[3]
For further, state-specific detail, see the tables below.
Fiscal year 2016
| General fund revenue sources, FY 2016 ($ in thousands) | ||||||
|---|---|---|---|---|---|---|
| State | Property taxes | Sales and gross receipts | Licenses | Income taxes | Other taxes and fees | Total |
| Alabama | $346,277 | $5,106,102 | $507,479 | $3,869,584 | $90,352 | $9,919,794 |
| Alaska | $111,736 | $260,846 | $120,529 | $212,252 | $336,801 | $1,042,164 |
| Arizona | $943,008 | $8,680,009 | $482,362 | $4,538,472 | $32,524 | $14,676,375 |
| Arkansas | $1,119,958 | $4,590,072 | $396,891 | $3,231,617 | $114,345 | $9,452,883 |
| California | $2,513,157 | $53,365,753 | $8,551,427 | $90,655,530 | $145,385 | $155,231,252 |
| Colorado | N/A | $4,897,029 | $702,499 | $7,111,711 | $84,079 | $12,795,318 |
| Connecticut | N/A | $6,149,782 | $455,454 | $8,276,620 | $363,091 | $15,244,947 |
| Delaware | N/A | $539,193 | $1,452,596 | $1,430,520 | $99,992 | $3,522,301 |
| Florida | $20 | $30,429,302 | $2,241,468 | $2,272,230 | $2,697,400 | $37,640,420 |
| Georgia | $961,780 | $8,408,456 | $663,946 | $11,420,536 | -$272 | $21,454,446 |
| Hawaii | N/A | $4,315,902 | $263,130 | $2,224,299 | $115,704 | $6,919,035 |
| Idaho | N/A | $2,121,094 | $372,883 | $1,710,234 | $5,303 | $4,209,514 |
| Illinois | $60,814 | $18,524,265 | $2,745,949 | $17,173,986 | $402,206 | $38,907,220 |
| Indiana | $10,699 | $10,608,207 | $714,634 | $6,252,533 | $1,885 | $17,587,958 |
| Iowa | $1,410 | $4,591,421 | $925,958 | $3,930,190 | $109,584 | $9,558,563 |
| Kansas | $663,841 | $4,324,953 | $396,648 | $2,623,779 | $49,728 | $8,058,949 |
| Kentucky | $577,544 | $5,603,120 | $505,377 | $4,888,920 | $203,905 | $11,778,866 |
| Louisiana | $62,273 | $5,352,907 | $400,191 | $3,038,035 | $456,267 | $9,309,673 |
| Maine | $35,425 | $2,077,913 | $272,253 | $1,689,129 | $55,522 | $4,130,242 |
| Maryland | $748,389 | $8,939,430 | $884,363 | $9,646,537 | $675,480 | $20,894,199 |
| Massachusetts | $5,818 | $8,683,866 | $1,122,219 | $16,764,223 | $706,879 | $27,283,005 |
| Michigan | $2,034,013 | $13,239,133 | $1,660,663 | $10,202,060 | $300,738 | $27,436,607 |
| Minnesota | $849,824 | $10,120,647 | $1,426,235 | $12,248,267 | $544,155 | $25,189,128 |
| Mississippi | $26,725 | $4,777,794 | $553,510 | $2,263,164 | $39,198 | $7,660,391 |
| Missouri | $30,892 | $5,302,264 | $547,326 | $6,352,437 | $12,250 | $12,245,169 |
| Montana | $278,497 | $562,474 | $319,020 | $1,300,011 | $167,941 | $2,627,943 |
| Nebraska | $123 | $2,362,718 | $185,082 | $2,552,391 | $16,819 | $5,117,133 |
| Nevada | $280,055 | $6,347,777 | $651,067 | N/A | $746,147 | $8,025,046 |
| New Hampshire | $406,394 | $982,832 | $329,549 | $788,210 | $134,961 | $2,641,946 |
| New Jersey | $4,638 | $13,173,332 | $1,499,889 | $15,585,479 | $1,283,382 | $31,546,720 |
| New Mexico | $106,524 | $2,930,004 | $342,527 | $1,523,753 | $559,299 | $5,462,107 |
| New York | N/A | $24,790,017 | $1,794,987 | $50,690,443 | $4,078,516 | $81,353,963 |
| North Carolina | N/A | $11,149,110 | $1,869,060 | $13,109,468 | $73,938 | $26,201,576 |
| North Dakota | $3,910 | $1,496,824 | $204,055 | $454,194 | $1,550,122 | $3,709,105 |
| Ohio | N/A | $18,231,167 | $2,223,747 | $8,202,432 | $37,537 | $28,694,883 |
| Oklahoma | N/A | $3,778,399 | $1,039,167 | $3,324,653 | $348,968 | $8,491,187 |
| Oregon | $20,587 | $1,532,190 | $1,048,709 | $8,299,887 | $141,938 | $11,043,311 |
| Pennsylvania | $43,124 | $19,284,374 | $2,159,170 | $14,388,463 | $1,519,458 | $37,394,589 |
| Rhode Island | $2,544 | $1,665,438 | $120,936 | $1,380,463 | $96,346 | $3,265,727 |
| South Carolina | $32,670 | $4,620,807 | $499,053 | $4,309,831 | $88,691 | $9,551,052 |
| South Dakota | N/A | $1,440,041 | $268,227 | $32,684 | $6,598 | $1,747,550 |
| Tennessee | N/A | $9,704,247 | $1,516,966 | $1,862,601 | $302,355 | $13,386,169 |
| Texas | N/A | $46,370,774 | $3,414,335 | N/A | $2,347,708 | $52,132,817 |
| Utah | N/A | $3,031,819 | $290,426 | $3,707,893 | $52,823 | $7,082,961 |
| Vermont | $1,056,323 | $1,031,257 | $117,328 | $828,322 | $52,635 | $3,085,865 |
| Virginia | $30,367 | $6,886,378 | $826,306 | $12,990,685 | $486,021 | $21,219,757 |
| Washington | $2,062,065 | $17,636,031 | $1,461,200 | N/A | $1,120,792 | $22,280,088 |
| West Virginia | $6,957 | $2,566,690 | $128,478 | $1,990,391 | $435,454 | $5,127,970 |
| Wisconsin | $170,537 | $7,721,707 | $1,151,656 | $8,473,461 | $90,372 | $17,607,733 |
| Wyoming | $338,776 | $820,146 | $157,086 | N/A | $597,599 | $1,913,607 |
| United States | $18,364,298 | $442,909,995 | $52,164,396 | $392,286,910 | $24,538,146 | $930,263,745 |
| Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017 | ||||||
Fiscal year 2015
Note: These figures are an estimation by NASBO.
| Estimated general fund revenue sources, FY 2015 ($ in millions) | ||||||
|---|---|---|---|---|---|---|
| State | Sales tax | Personal income tax | Corporate income tax | Gaming tax | Other taxes and fees | Total |
| Alabama | $2,038 | $3,193 | $468 | $2 | $2,118 | $7,819 |
| Alaska | $0 | $0 | $320 | $3 | $1,893 | $2,216 |
| Arizona | $4,190 | $3,739 | $650 | $0 | $769 | $9,349 |
| Arkansas | $2,198 | $3,189 | $493 | $47 | $544 | $6,470 |
| California | $23,684 | $75,384 | $9,809 | $1 | $2,429 | $111,307 |
| Colorado | $2,881 | $6,350 | $693 | $14 | -$123 | $9,815 |
| Connecticut | $4,211 | $9,164 | $800 | $591 | $2,551 | $17,317 |
| Delaware | $0 | $1,252 | $270 | $0 | $2,433 | $3,955 |
| Florida | $21,012 | $0 | $2,185 | $272 | $4,018 | $27,487 |
| Georgia | $5,340 | $9,364 | $955 | $0 | $4,155 | $19,814 |
| Hawaii | $2,993 | $1,988 | $52 | $0 | $1,544 | $6,577 |
| Idaho | $1,204 | $1,413 | $200 | $0 | $147 | $2,964 |
| Illinois | $8,030 | $15,433 | $2,686 | $971 | $8,768 | $35,888 |
| Indiana | $7,195 | $5,233 | $1,094 | $447 | $930 | $14,898 |
| Iowa | $2,254 | $3,445 | $444 | $70 | $554 | $6,767 |
| Kansas | $2,485 | $2,278 | $418 | $0 | $747 | $5,928 |
| Kentucky | $3,267 | $4,070 | $528 | $0 | $2,102 | $9,967 |
| Louisiana | $3,054 | $2,863 | $385 | $406 | $1,777 | $8,485 |
| Maine | $1,244 | $1,500 | $168 | $0 | $387 | $3,299 |
| Maryland | $4,335 | $8,168 | $768 | $0 | $2,421 | $15,692 |
| Massachusetts | $5,774 | $14,448 | $2,172 | $97 | $18,590 | $41,081 |
| Michigan | $2,034 | $6,199 | $259 | $0 | $1,140 | $9,632 |
| Minnesota | $5,162 | $10,045 | $1,317 | $46 | $3,238 | $19,809 |
| Mississippi | $2,261 | $1,743 | $714 | $131 | $686 | $5,535 |
| Missouri | $1,988 | $5,947 | $436 | $0 | $338 | $8,709 |
| Montana | $64 | $1,176 | $173 | $72 | $716 | $2,200 |
| Nebraska | $1,535 | $2,206 | $347 | $1 | $217 | $4,305 |
| Nevada | $1,038 | $0 | $0 | $713 | $1,468 | $3,219 |
| New Hampshire | $0 | $0 | $556 | $3 | $1,702 | $2,261 |
| New Jersey | $9,039 | $13,403 | $2,870 | $943 | $6,873 | $33,128 |
| New Mexico | $2,682 | $1,315 | $230 | $68 | $1,820 | $6,115 |
| New York | $12,137 | $43,710 | $6,265 | $18 | $2,754 | $64,884 |
| North Carolina | $6,244 | $11,079 | $1,328 | $0 | $2,798 | $21,448 |
| North Dakota | $1,432 | $416 | $223 | $3 | $699 | $2,773 |
| Ohio | $9,960 | $8,507 | $2 | $0 | $13,004 | $31,473 |
| Oklahoma | $2,224 | $2,218 | $304 | $17 | $965 | $5,727 |
| Oregon | $0 | $7,378 | $597 | $0 | $510 | $8,486 |
| Pennsylvania | $9,574 | $11,951 | $2,711 | $94 | $5,847 | $30,177 |
| Rhode Island | $954 | $1,227 | $143 | $1 | $1,291 | $3,616 |
| South Carolina | $2,657 | $3,159 | $327 | $0 | $817 | $6,960 |
| South Dakota | $845 | $0 | $0 | $1 | $570 | $1,416 |
| Tennessee | $7,176 | $164 | $975 | $0 | $3,649 | $11,964 |
| Texas | $28,901 | $0 | $0 | $0 | $21,633 | $50,534 |
| Utah | $1,730 | $3,034 | $372 | $0 | $561 | $5,697 |
| Vermont | $237 | $703 | $121 | $0 | $315 | $1,376 |
| Virginia | $3,218 | $11,816 | $841 | $0 | $1,311 | $17,186 |
| Washington | $8,839 | $0 | $0 | $0 | $8,431 | $17,270 |
| West Virginia | $1,228 | $1,804 | $186 | $0 | $986 | $4,204 |
| Wisconsin | $4,892 | $7,326 | $1,005 | $0 | $1,318 | $14,541 |
| Wyoming | $561 | $0 | $0 | $0 | $584 | $1,145 |
| United States | $236,001 | $328,999 | $47,859 | $5,031 | $144,994 | $762,884 |
| Source: National Association of State Budget Officers, "State Expenditure Report: 2013-2015," accessed March 21, 2016 | ||||||
Fiscal year 2014
| General fund revenue sources, FY 2014 ($ in millions) | ||||||
|---|---|---|---|---|---|---|
| State | Sales tax | Personal income tax | Corporate income tax | Gaming tax | Other taxes and fees | Total |
| Alabama | $1,954 | $3,102 | $378 | $2 | $2,121 | $7,557 |
| Alaska | $0 | $0 | $408 | $3 | $4,980 | $5,390 |
| Arizona | $3,986 | $3,462 | $575 | $0 | $791 | $8,815 |
| Arkansas | $2,173 | $3,111 | $440 | $40 | $479 | $6,243 |
| California | $22,263 | $67,025 | $9,093 | $1 | $4,993 | $103,375 |
| Colorado | $2,667 | $5,696 | $721 | $12 | -$106 | $8,989 |
| Connecticut | $4,101 | $8,719 | $782 | $603 | $2,805 | $17,010 |
| Delaware | $0 | $1,027 | $176 | $0 | $2,370 | $3,573 |
| Florida | $19,708 | $0 | $2,043 | $256 | $4,192 | $26,199 |
| Georgia | $5,126 | $8,966 | $944 | $0 | $4,133 | $19,168 |
| Hawaii | $2,825 | $1,745 | $87 | $0 | $1,439 | $6,096 |
| Idaho | $1,146 | $1,329 | $188 | $0 | $152 | $2,815 |
| Illinois | $7,675 | $16,642 | $3,164 | $989 | $8,298 | $36,768 |
| Indiana | $6,926 | $4,899 | $1,054 | $474 | $1,049 | $14,402 |
| Iowa | $2,183 | $3,201 | $389 | $72 | $644 | $6,489 |
| Kansas | $2,446 | $2,218 | $399 | $0 | $590 | $5,653 |
| Kentucky | $3,131 | $3,749 | $475 | $0 | $2,107 | $9,462 |
| Louisiana | $2,926 | $2,751 | $330 | $389 | $1,800 | $8,195 |
| Maine | $1,156 | $1,406 | $183 | $0 | $368 | $3,114 |
| Maryland | $4,143 | $7,774 | $761 | $0 | $2,428 | $15,106 |
| Massachusetts | $5,496 | $13,202 | $2,049 | $0 | $18,032 | $38,778 |
| Michigan | $1,862 | $5,527 | $137 | $0 | $1,409 | $8,935 |
| Minnesota | $5,020 | $9,660 | $1,278 | $43 | $3,275 | $19,276 |
| Mississippi | $2,201 | $1,667 | $677 | $128 | $730 | $5,403 |
| Missouri | $1,925 | $5,404 | $396 | $0 | $278 | $8,003 |
| Montana | $63 | $1,063 | $148 | $69 | $734 | $2,077 |
| Nebraska | $1,525 | $2,061 | $307 | $1 | $224 | $4,117 |
| Nevada | $968 | $0 | $0 | $719 | $1,380 | $3,067 |
| New Hampshire | $0 | $0 | $549 | $3 | $1,621 | $2,173 |
| New Jersey | $8,849 | $12,312 | $2,299 | $981 | $6,982 | $31,423 |
| New Mexico | $2,514 | $1,255 | $197 | $67 | $2,008 | $6,041 |
| New York | $11,786 | $42,961 | $6,046 | $17 | $2,826 | $63,636 |
| North Carolina | $5,294 | $10,953 | $1,192 | $0 | $3,101 | $20,540 |
| North Dakota | $1,350 | $514 | $239 | $4 | $820 | $2,927 |
| Ohio | $9,166 | $8,065 | -$11 | $0 | $12,014 | $29,233 |
| Oklahoma | $2,156 | $2,085 | $307 | $16 | $1,065 | $5,628 |
| Oregon | $0 | $6,604 | $488 | $0 | $509 | $7,601 |
| Pennsylvania | $9,130 | $11,437 | $2,502 | $90 | $5,448 | $28,607 |
| Rhode Island | $916 | $1,116 | $114 | $1 | $1,283 | $3,430 |
| South Carolina | $2,517 | $2,921 | $288 | $0 | $826 | $6,552 |
| South Dakota | $823 | $0 | $0 | $1 | $652 | $1,476 |
| Tennessee | $6,866 | $156 | $949 | $0 | $3,575 | $11,546 |
| Texas | $27,386 | $0 | $0 | $0 | $23,607 | $50,993 |
| Utah | $1,657 | $2,890 | $314 | $0 | $559 | $5,420 |
| Vermont | $230 | $671 | $95 | $0 | $333 | $1,329 |
| Virginia | $3,066 | $11,253 | $757 | $0 | $1,334 | $16,410 |
| Washington | $8,237 | $0 | $0 | $0 | $8,146 | $16,383 |
| West Virginia | $1,204 | $1,767 | $230 | $0 | $935 | $4,136 |
| Wisconsin | $4,628 | $7,061 | $967 | $0 | $1,292 | $13,948 |
| Wyoming | $521 | $0 | $0 | $0 | $861 | $1,382 |
| United States | $223,891 | $309,426 | $45,101 | $4,980 | $151,491 | $734,889 |
| Source: National Association of State Budget Officers, "State Expenditure Report: 2013-2015," accessed March 21, 2016 | ||||||
Fiscal year 2013
| General fund revenue sources, FY 2013 ($ in millions) | ||||||
|---|---|---|---|---|---|---|
| State | Sales tax | Personal income tax | Corporate income tax | Gaming tax | Other taxes and fees | Total |
| Alabama | $1,920 | $3,103 | $349 | $2 | $2,035 | $7,409 |
| Alaska | $0 | $0 | $547 | $9 | $6,376 | $6,932 |
| Arizona | $3,842 | $3,398 | $662 | $0 | $832 | $8,734 |
| Arkansas | $2,125 | $3,144 | $431 | $39 | $475 | $6,214 |
| California | $20,482 | $64,484 | $7,783 | $1 | $6,652 | $99,402 |
| Colorado | $2,212 | $5,596 | $636 | $12 | $98 | $8,555 |
| Connecticut | $3,897 | $8,719 | $743 | $612 | $5,434 | $19,405 |
| Delaware | $0 | $1,084 | $206 | $0 | $2,440 | $3,730 |
| Florida | $18,418 | $0 | $2,081 | $245 | $4,571 | $25,315 |
| Georgia | $5,277 | $8,772 | $797 | $0 | $3,449 | $18,296 |
| Hawaii | $2,945 | $1,736 | $101 | $0 | $1,452 | $6,234 |
| Idaho | $1,110 | $1,284 | $199 | $0 | $158 | $2,750 |
| Illinois | $7,355 | $16,538 | $3,177 | $345 | $8,913 | $36,328 |
| Indiana | $6,796 | $4,978 | $968 | $555 | $1,165 | $14,462 |
| Iowa | $2,087 | $3,440 | $428 | $123 | $691 | $6,769 |
| Kansas | $2,525 | $2,931 | $371 | $0 | $514 | $6,341 |
| Kentucky | $3,022 | $3,723 | $401 | $0 | $2,202 | $9,348 |
| Louisiana | $2,874 | $2,754 | $336 | $390 | $1,924 | $8,278 |
| Maine | $1,037 | $1,522 | $172 | $0 | $364 | $3,094 |
| Maryland | $4,068 | $7,691 | $818 | $0 | $2,308 | $14,885 |
| Massachusetts | $5,164 | $12,831 | $1,822 | $0 | $15,453 | $35,270 |
| Michigan | $1,842 | $5,931 | $680 | $0 | $1,130 | $9,583 |
| Minnesota | $4,760 | $9,013 | $1,281 | $37 | $2,855 | $17,946 |
| Mississippi | $2,145 | $1,650 | $524 | $140 | $546 | $5,005 |
| Missouri | $1,872 | $5,489 | $415 | $0 | $307 | $8,083 |
| Montana | $62 | $1,048 | $177 | $57 | $734 | $2,078 |
| Nebraska | $1,475 | $2,102 | $276 | $1 | $199 | $4,052 |
| Nevada | $923 | $0 | $0 | $711 | $1,499 | $3,133 |
| New Hampshire | $0 | $0 | $552 | $4 | $1,720 | $2,276 |
| New Jersey | $8,455 | $12,109 | $2,536 | $1,107 | $7,225 | $31,432 |
| New Mexico | $2,398 | $1,241 | $267 | $71 | $1,732 | $5,709 |
| New York | $11,232 | $40,227 | $6,253 | $18 | $2,461 | $60,191 |
| North Carolina | $5,294 | $10,953 | $1,192 | $0 | $3,101 | $20,540 |
| North Dakota | $1,296 | $616 | $187 | $5 | $532 | $2,636 |
| Ohio | $8,445 | $9,508 | $262 | $0 | $11,344 | $29,559 |
| Oklahoma | $2,087 | $2,114 | $452 | $15 | $936 | $5,604 |
| Oregon | $0 | $6,268 | $453 | $0 | $492 | $7,213 |
| Pennsylvania | $8,894 | $11,371 | $2,423 | $89 | $5,870 | $28,647 |
| Rhode Island | $879 | $1,086 | $132 | $1 | $1,226 | $3,324 |
| South Carolina | $2,448 | $2,844 | $351 | $0 | $732 | $6,375 |
| South Dakota | $776 | $0 | $0 | $1 | $587 | $1,364 |
| Tennessee | $6,608 | $170 | $1,082 | $0 | $3,590 | $11,450 |
| Texas | $26,702 | $0 | $0 | $0 | $20,624 | $47,326 |
| Utah | $1,616 | $2,852 | $338 | $0 | $523 | $5,329 |
| Vermont | $231 | $661 | $95 | $0 | $302 | $1,289 |
| Virginia | $3,249 | $11,093 | $821 | $0 | $1,259 | $16,421 |
| Washington | $7,687 | $0 | $0 | $0 | $8,062 | $15,749 |
| West Virginia | $1,197 | $1,722 | $249 | $0 | $982 | $4,150 |
| Wisconsin | $4,410 | $7,497 | $925 | $0 | $1,254 | $14,086 |
| Wyoming | $481 | $0 | $0 | $0 | $900 | $1,381 |
| TOTALS | $214,619 | $305,292 | $44,950 | $4,590 | $150,230 | $719,681 |
| Source: National Association of State Budget Officers, "State Expenditure Report: 2012-2014," accessed February 18, 2015. | ||||||
See also
- State budget and finance pages
- Glossary of state budget terms
- Comprehensive Annual Financial Report
- State spending by function as a percent of total expenditures
- Total state expenditures
External links
- Search Google News for this topic
- National Association of State Budget Officers
- National Association of State Budget Officers
Footnotes
- ↑ National Association of State Budget Officers, "State Expenditure Report: 2011-2013," accessed October 28, 2014
- ↑ 2.0 2.1 National Association of State Budget Officers, "State Expenditure Report: 2012-2014," accessed February 18, 2015
- ↑ National Association of State Budget Officers, "State Expenditure Report: 2013-2015," accessed March 21, 2016
