2008 – 2010 State Budget Gaps Estimates
2012 - Uncollected Sales Tax Revenue on Out of State Transactions
State
|
FY2008
Budget Gaps
(millions)
|
FY2009
Budget Gaps
Estimated
(millions)
|
FY2010
Budget Gaps
Estimated
(millions)
|
FY 2012
Uncollected Sales Tax Revenue
Estimated
(millions)
|
FY 2012 Uncollected Sales Taxes Revenue
As Percent of
FY2010 Budget Gap
|
Alabama
|
(n/a)
|
$485.3
|
$425.0
|
$347.7
|
81.8%
|
Alaska
|
(n/a)
|
(n/a)
|
$1,350.0
|
$3.0*
|
no state sales tax
|
Arizona
|
$1,500.0
|
$3634.2
|
$4,765.1
|
$708.6
|
14.8%
|
Arkansas
|
(n/a)
|
(n/a)
|
$100.0
|
$113.9
|
113.9%
|
California
|
$4,500.0
|
$29,971
|
$46,325.0
|
$4,159.7
|
8.9%
|
Colorado
|
(n/a)
|
$604.0
|
$2,084.8
|
$352.6
|
16.9%
|
Connecticut
|
$79.8
|
$422.1
|
$4,543.8
|
$152.4
|
3.4%
|
Delaware
|
$69.1
|
$326.2
|
$452.0
|
no state sales tax
|
no state sales tax
|
Florida
|
$901.0
|
$3,942.3
|
$6,665.0
|
$1,483.7
|
22.2%
|
Georgia
|
$650.0
|
$2,460.6
|
$3,461.7
|
$837.6
|
24.1%
|
Hawaii
|
(n/a)
|
$363.3
|
$2,093.4
|
$122.5
|
5.9%
|
Idaho
|
(n/a)
|
$120.0
|
$711.3
|
$103.1
|
14.5%
|
Illinois
|
$750.0
|
$5,100.0
|
$11,584.0
|
$1,058.8
|
9.1%
|
Indiana
|
(n/a)
|
$767.4
|
$877.8
|
$398.8
|
45.4%
|
Iowa
|
(n/a)
|
$385.0
|
$1,096.8
|
$181.0
|
16.5%
|
Kansas
|
$49.9
|
$598.8
|
$1,569.2
|
$279.2
|
17.7%
|
Kentucky
|
$434.0
|
$906.1
|
$1,244.8
|
$224.5
|
18.0%
|
Louisiana
|
(n/a)
|
$479.0
|
$2,020.0
|
$808.3
|
40.0%
|
Maine
|
$63.8
|
$266.1
|
$871.9
|
$65.4
|
7.5%
|
Maryland
|
(n/a)
|
$2,068.0
|
$2,632.8
|
$375.9
|
14.2%
|
Massachusetts
|
$1,000.0
|
$4,800.0
|
$3,602.0
|
$268.0
|
7.4%
|
Michigan
|
(n/a)
|
$371.7
|
$1,800.0
|
$288.9
|
16.0%
|
Minnesota
|
(n/a)
|
$1,361.0
|
$2,808.0
|
$455.2
|
16.2%
|
Mississippi
|
(n/a)
|
$200.0
|
$347.1
|
$303.2
|
87.3%
|
Missouri
|
(n/a)
|
$541.6
|
$388.0
|
$430.2
|
110.8%
|
Montana
|
(n/a)
|
(n/a)
|
$157.1
|
no state sales tax
|
no state sales tax
|
Nebraska
|
(n/a)
|
$63.9
|
$456.9
|
$118.0
|
25.8%
|
Nevada
|
$384.9
|
$1,127.8
|
$1,261.8
|
$344.9
|
27.3%
|
New Hampshire
|
$50.0
|
$371.0
|
$529.9
|
no state sales tax
|
no state sales tax
|
New Jersey
|
(n/a)
|
$5,100.0
|
$9,213.2
|
$413.4
|
4.5%
|
New Mexico
|
(n/a)
|
$454.2
|
$943.0
|
$246.0
|
26.0%
|
New York
|
(n/a)
|
$6,907.0
|
$20,809.0
|
$1,767.0
|
8.5%
|
North Carolina
|
(n/a)
|
$2,000.0
|
$4,843.6
|
$436.5
|
9.0%
|
North Dakota
|
(n/a)
|
(n/a)
|
(n/a)
|
$31.3
|
(n/a)
|
Ohio
|
(n/a)
|
$1,915.0
|
$1,571.1
|
$628.6
|
40%
|
Oklahoma
|
(n/a)
|
(n/a)
|
$1,611.5
|
$296.3
|
18.4%
|
Oregon
|
(n/a)
|
$142.0
|
$2,000.0
|
no state sales tax
|
no state sales tax
|
Pennsylvania
|
(n/a)
|
$2,300.0
|
$4,130.0
|
$706.2
|
17.1%
|
Puerto Rico
|
$700.0
|
$2,350.0
|
$2,500.0
|
(n/r)
|
(n/r)
|
Rhode Island
|
$145.0
|
$800.0
|
$805.6
|
$70.4
|
8.7%
|
State
|
FY2008
Budget Gaps –Closed
(millions)
|
FY2009
Budget Gaps
Estimated
(millions)
|
FY2010
Budget Gaps
Estimated
(millions)
|
2012
Uncollected Sales Tax Revenue
Estimated
(millions
|
FY 2012 Uncollected Sales Taxes Revenue
As Percent of
FY2010 Budget Gap
|
South Carolina
|
$90.0
|
$1,056.0
|
$1,249.2
|
$254.3
|
20.3%
|
South Dakota
|
$19.0
|
$64.4
|
$88.1
|
$60.8
|
69.0%
|
Tennessee
|
$494.0
|
$1,410.5
|
$1,776.0
|
$748.5
|
42.1%
|
Texas
|
(n/a)
|
(n/a)
|
$3,300.0
|
$1,777.1
|
53.9%
|
Utah
|
(n/a)
|
$350.0
|
$685.0
|
$180.7
|
26.3%
|
Vermont
|
(n/a)
|
$77.5
|
$342.8
|
$44.8
|
13.1%
|
Virginia
|
$681.3
|
$1,776.6
|
$3,676.5
|
$422.7
|
11.5%
|
Washington
|
(n/a)
|
$413.0
|
$5,039.0
|
$541.0
|
10.7%
|
West Virginia
|
(n/a)
|
(n/a)
|
$213.0
|
$103.3
|
48.5%
|
Wisconsin
|
$149.0
|
$861.0
|
$3,100.0
|
$289.0
|
9.3%
|
Wyoming
|
(n/a)
|
(n/a)
|
(n/a)
|
$61.7
|
(n/a)
|
District of Columbia
|
#
|
#
|
#
|
$72.5
|
#
|
Total
|
$12,755.8
|
$87,684.4
|
$173,788.8
|
$23,260.0
|
13.4%
|
State Budget Gap data from NCSL’s State Budget Update: June 2008 , State Budget Update: November 2008; February 2009 Update on State Budget Gaps: FY 2009 & FY 2010; State Budget Update: November 2009; and, the NCSL Fiscal Affairs Program staff.
Sales tax data from “State and Local Sales Tax Revenue Losses from E-Commerce Estimates as of April 2009” by Dr. Donald Bruce and Dr. William Fox, Center for Business and Economic Research, University of Tennessee.
(n/a) – No budget gaps reported
# - No budget report filed
* - Alaska has local level sales taxes
FOR FURTHER INFORMATION, PLEASE CONTACT:
Neal Osten
Federal Affairs Counsel
Communications, Financial Services
& Interstate Commerce
neal.osten@ncsl.org
(202) 624-8660
|