State Revenue
Tax revenue provides the major source of funding for state government operations. Each year NCSL conducts a survey at the close of legislative sessions and, based on information provided by legislative fiscal directors, reports the significant revenue changes in State Tax Actions. Fifty-state rankings of major state and state-local expenditure and revenue categories, per capita and per $100 of personal income, are available.
Preliminary Reports
Preliminary State Budget and Tax Actions reports are released at NCSL Annual Meetings. They represent an initial analysis of fiscal actions in the states for the fiscal year immediately prior, and eventually are developed, with more complete information and analysis, into the two books, State Budget Actions and State Tax Actions. The 2007 preliminary report, released at NCSL's Annual Meeting, in Boston, Massachusetts, in August 2007, is freely available to constituents; to credentialed reporters with e-mail to press-room@ncsl.org; and to the general public for $30 at NCSL's online bookstore.
State Tax Actions
State Tax Actions features state-by-state details about changes in tax laws enacted in the previous fiscal year. The report also analyses the revenue impact and implications for future state tax policy, illustrated with tables, charts and graphs.
Written for members of the states' legislatures and professionals in public policy, political science and government affairs, State Tax Actions offers the facts with objective analysis and perspective.
State Tax Actions 2006 Executive Summary; this book is available to NCSL constituents in its entirety in pdf and to the general public for $35.
The annual versions of State Tax Actions exist as snapshots of state conditions in the particular year. Because of different accounting and surveying procedures, year-by-year comparisons are not valid. Past State Tax Actions (to 1993) are therefore not offered online without context.
Fees and User Charges
Policy principles that policymakers might use when considering the state tax and user fee mix are reviewed in Principles of a High-Quality State Revenue System and The Appropriate Role of User Charges in State and Local Finance, whose first paragraph follows:
User charges--charges imposed for providing current services or for the sale of products in connection with general government activities--have been a significant part of public finance for decades. Common examples include tuition at state colleges and universities, athletic and other extracurricular activity fees at public elementary and secondary schools, highway tolls, public transportation charges, and parks and recreation charges.
Gross State Product
Gross State Product and State Expenditures and Personal Income as Percentages of GSP.
State and State Authority Debt Issuance: 1996-2005
The primary purposes of most bonds issued by states between 1996 and 2005 were to fund infrastructure and capital projects and replace "pay as you go" financing.
Updated February 2008.
Email statefiscal-info@ncsl.org for more information.
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