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Issues & Research » Budget & Tax » State Energy Revenues Update
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Go 12625
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State Energy Revenues Update
By Judy Zelio and Lisa Houlihan
States that rely on natural resources for a substantial share of state revenues derive them from both state severance taxes and resource leases on federal lands within their borders.
Severance taxes are excise taxes on natural resources "severed" from the earth. They are measured by the quantity or value of the resource removed or produced. In the majority of states, the taxes are applied to specific industries such as coal or iron mining and natural gas or oil production. They are usually payable by the severer or producer, although in a few states payment is made by the first purchaser. The taxes usually are imposed at a flat rate per unit of measure, with coal and ore mining taxes levied on a tonnage basis, oil production taxes on a per barrel basis, and gas production taxes on a per foot basis, although the rates may be graduated based on volume of production or value of the products. "Value" may mean market value in some states and gross value in others. Taxable net value or net proceeds are determined by deducting certain items from the gross value or gross proceeds. Examples of deductions include production costs, ad valorem taxes and royalties paid. Evaporation for gas wells also might qualify as a deduction.
A variety of taxes appear under the general heading of severance taxes, as the following list from the Commerce Clearing House State Tax Guide demonstrates.
Severance Taxes Imposed by States
Source: Commerce Clearing House State Taxes, 2006.
List of Severance Taxes
|
|
Alabama
Coal and lignite severance tax
Coal severance tax
Forest products severance tax
Iron ore mining tax
Local taxes
Oil and gas conservation and production tax
Oil and gas production tax
|
Alaska
Fisheries business tax
Fishery resource landing tax
Mining license tax
Oil and gas properties production tax
Salmon enhancement tax
Salmon marketing tax
Seafood marketing assessment
|
Arizona
Severance tax
|
Arkansas
Natural resources severance tax
Oil and gas conservation assessment
Tax on minerals or timber taken from state lands
|
California
Oil and gas production tax
Timber yield tax
|
|
Colorado
Oil and gas conservation tax
Severance tax
|
Connecticut
(No taxes imposed)
|
Delaware
(No taxes imposed)
|
Florida
Oil, gas, and sulfur production tax
Solid minerals tax
|
Georgia
Tax on phosphates
|
|
Hawaii
(No taxes imposed)
|
Idaho
Additional oil and gas production tax
Oil and gas production tax
Ore severance tax
|
Illinois
Timber fee
|
Indiana
Petroleum production tax
|
Iowa
(No taxes imposed)
|
|
Kansas
Mined-land conservation and reclamation tax
Oil and gas conservation tax
Severance tax
|
Kentucky
Coal severance tax
Natural resource severance tax
Oil production tax
|
Louisiana
Freshwater mussel tax
Natural resources severance tax
Oilfield site restoration fees
|
Maine
Mining excise tax
|
Maryland
Clam and oyster severance tax
Local taxes
Mine reclamation surcharge
|
|
Massachusetts
(No taxes imposed)
|
Michigan
Gas and oil severance tax
|
Minnesotax
Local taxes
Mining occupation tax
Net proceeds tax
Semitaconite tax
Taconite, iron sulphides and agglomerate taxes
|
Mississippi
Local taxes
Oil and gas severance tax
Salt severance tax
Timber severance tax
|
Missouri
Assessment on surface coal mining permittees
|
|
Montana
Cement license taxes
Coal severance tax
Metalliferous mines license tax
Micaceous minerals license tax
Oil and gas conservation tax
Oil and natural gas production tax
Resource indemnity trust tax
|
Nebraska
Oil and gas conservation tax
Oil and gas severance tax
Uranium tax
|
Nevada
Minerals extraction tax
Oil and gas conservation tax
|
New Hampshire
Refined petroleum products tax
|
New Jersey
(No taxes imposed)
|
|
New Mexico
Natural gas processor's tax
Oil and gas ad valorem production tax
Oil and gas conservation tax
Oil and gas privilege tax
Oil and gas severance tax
Resources excise tax
Severance tax
|
New York
(No taxes imposed)
|
North Carolina
Oil and gas conservation tax
Primary forest product assessment
|
North Dakota
Coal severance tax
Oil and gas gross production tax
Oil extraction tax
|
Ohio
Oil and Gas Marketing Program Assessment
Resource severance tax
|
|
Oklahoma
Oil, gas, and mineral gross production tax and petroleum excise tax
|
Oregon
Forest products harvest tax
Oil and gas gross production tax
Privilege tax on eastern Oregon timber
Privilege tax on western Oregon timber
|
Pennsylvania
(No taxes imposed)
|
Rhode Island
(No taxes imposed)
|
South Carolina
(No taxes imposed)
|
|
South Dakota
Conservation tax
Energy minerals severance tax
Precious metals tax
|
Tennessee
Coal severance tax
Local taxes
Oil and gas severance tax
|
Texas
Cement production tax
Gas production tax
Oil field cleanup regulatory fees
Oil production tax
Sulphur production tax
|
Utah
Oil and gas conservation tax
Severance taxes
|
Vermont
(No taxes imposed)
|
|
Virginia
(No taxes imposed)
|
Washington
Enhanced food fish tax
Uranium and thorium milling tax
|
West Virginia
Severance taxes
|
Wisconsin
Mining net proceeds tax
Oil and gas severance tax
|
Wyoming
Mining excise and severance taxes
Oil and gas production charge
|
The leap in crude oil prices recently has had a noticeable effect on state severance tax collections reported to the Census Bureau. In 16 states, severance taxes accounted for at least 1 percent of state tax collections in 2007, with Alaska leading the pack.
|
State Severance Taxes
|
|
|
Collections
in Millions
|
As a Percentage
of State Tax Collections
|
|
Collections
in Millions
|
As a Percentage
of State Tax Collections
|
|
|
|
State
|
2004
|
2007
|
|
|
United States
|
$593,5
|
1.1%
|
Rank
|
$10,728.9
|
1.4%
|
Rank
|
Percent Change in Collections Between 2004 and 2007
|
|
Alabama
|
$113.6
|
0.0%
|
12
|
$144.2
|
1.6%
|
13
|
26.94%
|
|
Alaska
|
$646.9
|
50.2%
|
1
|
$2,216.0
|
64.4%
|
1
|
242.56%
|
|
Colorado
|
$115.9
|
1.6%
|
13
|
$136.9
|
1.5%
|
14
|
18.12%
|
|
Kansas
|
$98.1
|
1.9%
|
11
|
$132.3
|
1.9%
|
11
|
34.86%
|
|
Kentucky
|
$187.1
|
2.2%
|
10
|
$275.3
|
2.8%
|
10
|
47.14%
|
|
Louisiana
|
$476.6
|
5.9%
|
7
|
$904.2
|
8.3%
|
7
|
89.72%
|
|
Mississippi
|
$53.8
|
1.0%
|
15
|
$81.8
|
1.3%
|
15
|
52.04%
|
|
Montana
|
$83.5
|
5.1%
|
9
|
$264.7
|
11.4%
|
5
|
217.01%
|
|
Nevada
|
$37.6
|
0.8%
|
16
|
$62.2
|
1.0%
|
16
|
65.43%
|
|
New Mexico
|
$587.6
|
14.7%
|
3
|
$843.9
|
16.2%
|
4
|
43.62%
|
|
North Dakota
|
$175.6
|
14.3%
|
4
|
$391.3
|
21.9%
|
3
|
122.84%
|
|
Oklahoma
|
$655.1
|
10.2%
|
5
|
$942.1
|
10.6%
|
6
|
43.81%
|
|
Texas
|
$1,896.8
|
6.2%
|
6
|
$2,762.9
|
6.9%
|
9
|
45.66%
|
|
Utah
|
$47.8
|
1.1%
|
14
|
$101.5
|
1.7%
|
12
|
112.34%
|
|
West Virginia
|
$204.1
|
5.4%
|
8
|
$328.3
|
7.1%
|
8
|
60.85%
|
|
Wyoming
|
$683.2
|
45.4%
|
2
|
$803.6
|
39.7%
|
2
|
17.62%
|
|
The other 34 states either have no severance taxes (15) or have severance taxes whose collections are less than 1% of total state tax collections (19).
Sources: U.S. Census Bureau, State Tax Collections 2005 and State Tax Collections 2007. www.census.gov
|
Many states dedicate severance tax revenues to specific purposes, the most common being:
Counties and other local governments (Colorado, Florida, Kansas, Kentucky, Louisiana, Mississippi, Montana, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, West Virginia, Wyoming)
Conservation, reclamation and remediation (California, Colorado, Florida, Louisiana, Montana, New Mexico, Ohio, Oklahoma, West Virginia, Wyoming)
Schools (Minnesota, Montana, Nebraska, North Dakota, Oklahoma, Oregon, Texas, Utah).
Miscellaneous other purposes, such as Medicaid state matching funds (West Virginia); water development projects (Colorado, North Dakota and Wyoming), and administration of oil and gas wells (Indiana). Alaska's Constitution does not allow dedicated funds except for the Permanent Fund.
A different, yet related revenue source is the state share of mineral revenues from leases on federal lands and federal offshore oil and gas tracts. States received $1.9 billion during the federal fiscal year (FFY) 2007 that ended Sept. 30, 2007, compared with $1.24 billion in FFY 2004 and $2.2 billion in FFY 2006. The Minerals Management Service (MMS), a federal agency responsible for collecting, auditing and disbursing revenues associated with mineral leases on federal and American Indian lands, makes monthly distributions to states as it collects royalties, rents, bonuses and other revenues. For the majority of onshore federal lands, states receive 50 percent of the revenues while the other 50 percent goes to various funds of the U.S. Treasury, including the Reclamation Fund for water projects. Alaska receives a 90 percent share as prescribed by the Alaska Statehood Act.
According to the MMS, states use the money to fund local education, infrastructure projects and assistance to local counties where the energy production occurs. States may also receive appropriations from the offshore royalty-funded Land and Water Conservation Fund to help with park and land acquisitions. In addition, coastal states with producing federal offshore tracts adjacent to their seaward boundaries receive 27 percent of those mineral royalties. Remaining offshore revenues collected by the MMS are deposited in various accounts of the U.S. Treasury, with the majority of those revenues going to the general fund. As the table shows, Wyoming led in FFY 2007 distributions with $925.3 million as its share of revenues collected from mineral production on federal lands within its borders, including oil, gas and coal production.
State Share of Revenues Collected from Mineral Production on Federal Lands and Federal Offshore Oil and Gas Tracts Adjacent to State Waters, FFY 2005 and FFY 2007
(in millions of dollars)
|
|
|
FFY 2005
|
FFY 2007
|
|
Alabama
|
$15.6
|
$14.2
|
|
Alaska
|
$23.0
|
$21.8
|
|
Arizona
|
$0.0
|
$0.04
|
|
Arkansas
|
$7.1
|
$8.1
|
|
California
|
$23.4
|
$61.2
|
|
Colorado
|
$106.7
|
$122.9
|
|
Florida
|
$0.3
|
$0.01
|
|
Idaho
|
$1.7
|
$4.7
|
|
Illinois
|
$0.2
|
$0.2
|
|
Kansas
|
$2.0
|
$1.9
|
|
Kentucky
|
$0.1
|
$0.7
|
|
Louisiana
|
$32.5
|
$24.0
|
|
Michigan
|
$0.5
|
$0.6
|
|
Minnesota
|
$0.0
|
$0.01
|
|
Mississippi
|
$1.9
|
$2.2
|
|
Missouri
|
$0.6
|
$3.6
|
|
Montana
|
$35.6
|
$39.2
|
|
Nebraska
|
$0.0
|
$0.02
|
|
Nevada
|
$7.8
|
$7.7
|
|
New Mexico
|
$444.3
|
$552.9
|
|
North Dakota
|
$13.6
|
$13.8
|
|
Ohio
|
$0.4
|
$0.49
|
|
Oklahoma
|
$4.2
|
$6.9
|
|
Oregon
|
$0.0
|
$0.6
|
|
Pennsylvania
|
$0.0
|
$0.06
|
|
South Dakota
|
$0.6
|
$1.0
|
|
Texas
|
$15.8
|
$21.7
|
|
Utah
|
$87.4
|
$135.4
|
|
Virginia
|
$0.3
|
$0.2
|
|
Washington
|
$0.3
|
$0.4
|
|
West Virginia
|
$0.8
|
$0.4
|
|
Wyoming
|
$878.5
|
$925.3
|
|
United States
|
$1,700.0
|
$1,972.3
|
|
Sources: Minerals Management Service, press releases Nov. 3, 2005 and Dec. 4, 2007. Available: http://www.gomr.mms.gov/ and http://www.gomr.mms.gov/homepg/whatsnew/newsreal/2007/071204.pdf
|
Posted June 2008.
Email statetax-info@ncsl.org for more information.
|
State Energy Revenues Update
By Judy Zelio and Lisa Houlihan
States that rely on natural resources for a substantial share of state revenues derive them from both state severance taxes and resource leases on federal lands within their borders.
Severance taxes are excise taxes on natural resources "severed" from the earth. They are measured by the quantity or value of the resource removed or produced. In the majority of states, the taxes are applied to specific industries such as coal or iron mining and natural gas or oil production. They are usually payable by the severer or producer, although in a few states payment is made by the first purchaser. The taxes usually are imposed at a flat rate per unit of measure, with coal and ore mining taxes levied on a tonnage basis, oil production taxes on a per barrel basis, and gas production taxes on a per foot basis, although the rates may be graduated based on volume of production or value of the products. "Value" may mean market value in some states and gross value in others. Taxable net value or net proceeds are determined by deducting certain items from the gross value or gross proceeds. Examples of deductions include production costs, ad valorem taxes and royalties paid. Evaporation for gas wells also might qualify as a deduction.
A variety of taxes appear under the general heading of severance taxes, as the following list from the Commerce Clearing House State Tax Guide demonstrates.
Severance Taxes Imposed by States
Source: Commerce Clearing House State Taxes, 2006.
List of Severance Taxes
|
|
Alabama
Coal and lignite severance tax
Coal severance tax
Forest products severance tax
Iron ore mining tax
Local taxes
Oil and gas conservation and production tax
Oil and gas production tax
|
Alaska
Fisheries business tax
Fishery resource landing tax
Mining license tax
Oil and gas properties production tax
Salmon enhancement tax
Salmon marketing tax
Seafood marketing assessment
|
Arizona
Severance tax
|
Arkansas
Natural resources severance tax
Oil and gas conservation assessment
Tax on minerals or timber taken from state lands
|
California
Oil and gas production tax
Timber yield tax
|
|
Colorado
Oil and gas conservation tax
Severance tax
|
Connecticut
(No taxes imposed)
|
Delaware
(No taxes imposed)
|
Florida
Oil, gas, and sulfur production tax
Solid minerals tax
|
Georgia
Tax on phosphates
|
|
Hawaii
(No taxes imposed)
|
Idaho
Additional oil and gas production tax
Oil and gas production tax
Ore severance tax
|
Illinois
Timber fee
|
Indiana
Petroleum production tax
|
Iowa
(No taxes imposed)
|
|
Kansas
Mined-land conservation and reclamation tax
Oil and gas conservation tax
Severance tax
|
Kentucky
Coal severance tax
Natural resource severance tax
Oil production tax
|
Louisiana
Freshwater mussel tax
Natural resources severance tax
Oilfield site restoration fees
|
Maine
Mining excise tax
|
Maryland
Clam and oyster severance tax
Local taxes
Mine reclamation surcharge
|
|
Massachusetts
(No taxes imposed)
|
Michigan
Gas and oil severance tax
|
Minnesotax
Local taxes
Mining occupation tax
Net proceeds tax
Semitaconite tax
Taconite, iron sulphides and agglomerate taxes
|
Mississippi
Local taxes
Oil and gas severance tax
Salt severance tax
Timber severance tax
|
Missouri
Assessment on surface coal mining permittees
|
|
Montana
Cement license taxes
Coal severance tax
Metalliferous mines license tax
Micaceous minerals license tax
Oil and gas conservation tax
Oil and natural gas production tax
Resource indemnity trust tax
|
Nebraska
Oil and gas conservation tax
Oil and gas severance tax
Uranium tax
|
Nevada
Minerals extraction tax
Oil and gas conservation tax
|
New Hampshire
Refined petroleum products tax
|
New Jersey
(No taxes imposed)
|
|
New Mexico
Natural gas processor's tax
Oil and gas ad valorem production tax
Oil and gas conservation tax
Oil and gas privilege tax
Oil and gas severance tax
Resources excise tax
Severance tax
|
New York
(No taxes imposed)
|
North Carolina
Oil and gas conservation tax
Primary forest product assessment
|
North Dakota
Coal severance tax
Oil and gas gross production tax
Oil extraction tax
|
Ohio
Oil and Gas Marketing Program Assessment
Resource severance tax
|
|
Oklahoma
Oil, gas, and mineral gross production tax and petroleum excise tax
|
Oregon
Forest products harvest tax
Oil and gas gross production tax
Privilege tax on eastern Oregon timber
Privilege tax on western Oregon timber
|
Pennsylvania
(No taxes imposed)
|
Rhode Island
(No taxes imposed)
|
South Carolina
(No taxes imposed)
|
|
South Dakota
Conservation tax
Energy minerals severance tax
Precious metals tax
|
Tennessee
Coal severance tax
Local taxes
Oil and gas severance tax
|
Texas
Cement production tax
Gas production tax
Oil field cleanup regulatory fees
Oil production tax
Sulphur production tax
|
Utah
Oil and gas conservation tax
Severance taxes
|
Vermont
(No taxes imposed)
|
|
Virginia
(No taxes imposed)
|
Washington
Enhanced food fish tax
Uranium and thorium milling tax
|
West Virginia
Severance taxes
|
Wisconsin
Mining net proceeds tax
Oil and gas severance tax
|
Wyoming
Mining excise and severance taxes
Oil and gas production charge
|
The leap in crude oil prices recently has had a noticeable effect on state severance tax collections reported to the Census Bureau. In 16 states, severance taxes accounted for at least 1 percent of state tax collections in 2007, with Alaska leading the pack.
|
State Severance Taxes
|
|
|
Collections
in Millions
|
As a Percentage
of State Tax Collections
|
|
Collections
in Millions
|
As a Percentage
of State Tax Collections
|
|
|
|
State
|
2004
|
2007
|
|
|
United States
|
$593,5
|
1.1%
|
Rank
|
$10,728.9
|
1.4%
|
Rank
|
Percent Change in Collections Between 2004 and 2007
|
|
Alabama
|
$113.6
|
0.0%
|
12
|
$144.2
|
1.6%
|
13
|
26.94%
|
|
Alaska
|
$646.9
|
50.2%
|
1
|
$2,216.0
|
64.4%
|
1
|
242.56%
|
|
Colorado
|
$115.9
|
1.6%
|
13
|
$136.9
|
1.5%
|
14
|
18.12%
|
|
Kansas
|
$98.1
|
1.9%
|
11
|
$132.3
|
1.9%
|
11
|
34.86%
|
|
Kentucky
|
$187.1
|
2.2%
|
10
|
$275.3
|
2.8%
|
10
|
47.14%
|
|
Louisiana
|
$476.6
|
5.9%
|
7
|
$904.2
|
8.3%
|
7
|
89.72%
|
|
Mississippi
|
$53.8
|
1.0%
|
15
|
$81.8
|
1.3%
|
15
|
52.04%
|
|
Montana
|
$83.5
|
5.1%
|
9
|
$264.7
|
11.4%
|
5
|
217.01%
|
|
Nevada
|
$37.6
|
0.8%
|
16
|
$62.2
|
1.0%
|
16
|
65.43%
|
|
New Mexico
|
$587.6
|
14.7%
|
3
|
$843.9
|
16.2%
|
4
|
43.62%
|
|
North Dakota
|
$175.6
|
14.3%
|
4
|
$391.3
|
21.9%
|
3
|
122.84%
|
|
Oklahoma
|
$655.1
|
10.2%
|
5
|
$942.1
|
10.6%
|
6
|
43.81%
|
|
Texas
|
$1,896.8
|
6.2%
|
6
|
$2,762.9
|
6.9%
|
9
|
45.66%
|
|
Utah
|
$47.8
|
1.1%
|
14
|
$101.5
|
1.7%
|
12
|
112.34%
|
|
West Virginia
|
$204.1
|
5.4%
|
8
|
$328.3
|
7.1%
|
8
|
60.85%
|
|
Wyoming
|
$683.2
|
45.4%
|
2
|
$803.6
|
39.7%
|
2
|
17.62%
|
|
The other 34 states either have no severance taxes (15) or have severance taxes whose collections are less than 1% of total state tax collections (19).
Sources: U.S. Census Bureau, State Tax Collections 2005 and State Tax Collections 2007. www.census.gov
|
Many states dedicate severance tax revenues to specific purposes, the most common being:
Counties and other local governments (Colorado, Florida, Kansas, Kentucky, Louisiana, Mississippi, Montana, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, West Virginia, Wyoming)
Conservation, reclamation and remediation (California, Colorado, Florida, Louisiana, Montana, New Mexico, Ohio, Oklahoma, West Virginia, Wyoming)
Schools (Minnesota, Montana, Nebraska, North Dakota, Oklahoma, Oregon, Texas, Utah).
Miscellaneous other purposes, such as Medicaid state matching funds (West Virginia); water development projects (Colorado, North Dakota and Wyoming), and administration of oil and gas wells (Indiana). Alaska's Constitution does not allow dedicated funds except for the Permanent Fund.
A different, yet related revenue source is the state share of mineral revenues from leases on federal lands and federal offshore oil and gas tracts. States received $1.9 billion during the federal fiscal year (FFY) 2007 that ended Sept. 30, 2007, compared with $1.24 billion in FFY 2004 and $2.2 billion in FFY 2006. The Minerals Management Service (MMS), a federal agency responsible for collecting, auditing and disbursing revenues associated with mineral leases on federal and American Indian lands, makes monthly distributions to states as it collects royalties, rents, bonuses and other revenues. For the majority of onshore federal lands, states receive 50 percent of the revenues while the other 50 percent goes to various funds of the U.S. Treasury, including the Reclamation Fund for water projects. Alaska receives a 90 percent share as prescribed by the Alaska Statehood Act.
According to the MMS, states use the money to fund local education, infrastructure projects and assistance to local counties where the energy production occurs. States may also receive appropriations from the offshore royalty-funded Land and Water Conservation Fund to help with park and land acquisitions. In addition, coastal states with producing federal offshore tracts adjacent to their seaward boundaries receive 27 percent of those mineral royalties. Remaining offshore revenues collected by the MMS are deposited in various accounts of the U.S. Treasury, with the majority of those revenues going to the general fund. As the table shows, Wyoming led in FFY 2007 distributions with $925.3 million as its share of revenues collected from mineral production on federal lands within its borders, including oil, gas and coal production.
State Share of Revenues Collected from Mineral Production on Federal Lands and Federal Offshore Oil and Gas Tracts Adjacent to State Waters, FFY 2005 and FFY 2007
(in millions of dollars)
|
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FFY 2005
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FFY 2007
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Alabama
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$15.6
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$14.2
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Alaska
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$23.0
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$21.8
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Arizona
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$0.0
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$0.04
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Arkansas
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$7.1
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$8.1
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California
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$23.4
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$61.2
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Colorado
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$106.7
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$122.9
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Florida
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$0.3
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$0.01
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Idaho
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$1.7
|
$4.7
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Illinois
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$0.2
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$0.2
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Kansas
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$2.0
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$1.9
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Kentucky
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$0.1
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$0.7
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Louisiana
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$32.5
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$24.0
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Michigan
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$0.5
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$0.6
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Minnesota
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$0.0
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$0.01
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Mississippi
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$1.9
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$2.2
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Missouri
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$0.6
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$3.6
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Montana
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$35.6
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$39.2
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Nebraska
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$0.0
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$0.02
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Nevada
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$7.8
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$7.7
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New Mexico
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$444.3
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$552.9
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North Dakota
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$13.6
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$13.8
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Ohio
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$0.4
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$0.49
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Oklahoma
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$4.2
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$6.9
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Oregon
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$0.0
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$0.6
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Pennsylvania
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$0.0
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$0.06
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South Dakota
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$0.6
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$1.0
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Texas
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$15.8
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$21.7
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Utah
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$87.4
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$135.4
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Virginia
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$0.3
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$0.2
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Washington
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$0.3
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$0.4
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West Virginia
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$0.8
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$0.4
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Wyoming
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$878.5
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$925.3
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United States
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$1,700.0
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$1,972.3
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Sources: Minerals Management Service, press releases Nov. 3, 2005 and Dec. 4, 2007. Available: http://www.gomr.mms.gov/ and http://www.gomr.mms.gov/homepg/whatsnew/newsreal/2007/071204.pdf
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Posted June 2008.
Email statetax-info@ncsl.org for more information.
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