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