Quarterly Summary of State and Local Government Tax Revenue for Third Quarter 20201 Released December 17, 2020 G20-QTAX3
STATE AND LOCAL GOVERNMENT TAX1 STATE TAX COLLECTIONS4 2 REVENUE Total state tax revenue increased 19.6 percent to The third quarter 2020 combined tax revenues $306.7 billion in the third quarter of 2020, from for property, sales and gross receipts, and income $256.5 billion reported in the same quarter of taxes increased 17.7 percent to $465.4 billion from 2019. Individual income tax, at $132.1 billion, was $395.4 billion in the same quarter of 2019.3 up 45.4 percent from $90.8 billion in the same quarter of 2019. General sales and gross receipts Property tax revenue taxes, which accounted for $86.4 billion, increased The estimated total for the third quarter of 2020 2.1 percent from $84.6 billion in the same quarter state and local property tax revenue increased of 2019. At $21.6 billion, corporation net income 5.6 percent to $161.4 billion (±2.9 billion), from the tax collections increased 64.5 percent from the $152.9 billion (±2.8 billion) collected in the same $13.1 billion collected in the same quarter in 2019. quarter of 2019. In the third quarter of 2020, the majority of the states’ largest tax by value of collection was either Individual income tax collections individual income tax or general sales and gross Individual income tax collections in the third receipts tax. However, Alaska collected the largest quarter of 2020 showed an increase of 43.0 share of its tax revenue in severance taxes, and percent to $162.0 billion (±0.8 billion), from $113.4 New Hampshire collected the largest share of its billion (±0.2 billion) collected in the same quarter of tax revenue in corporate income taxes (Figure 1). 2019. Figure General sales and gross receipts tax revenue Largest Tax by State Q General sales and gross receipts tax revenue Type of tax increased 1.6 percent to $112.7 billion (±0.9 billion) AK Individual income Severance in the third quarter of 2020, from $111.0 billion (±0.9 General sales and Corporate net billion) collected in the same quarter of 2019. gross reciepts income
Corporation net income tax revenue
Corporation net income tax revenue for the third WA NH ME quarter of 2020 was $29.2 billion (±0.1 billion), MT ND VT MN OR an increase of 60.7 percent from the $18.2 billion ID MA SD WI NY WY MI RI (±0.04 billion) collected in the same quarter of 2019. CT NE IA PA NJ 1 The estimates for local or state and local totals are subject to NV OH UT IL IN DE sampling error. All estimates are subject to nonsampling errors, CA CO WV MD KS MO VA which include nonresponse, response, and keying errors. All KY DC NC comparative statements in this report have undergone statistical TN AZ OK testing and, unless otherwise noted, all comparisons are statistically NM AR SC significant at the 10 percent significance level. MS AL GA 2 TX As of the third quarter of 2019, State and Local Government Tax LA Revenue section data values are seasonally adjusted. FL 3 As of the third quarter of 2013, the local nonproperty tax
survey (F-73) was redesigned to include only general sales, personal HI income, and corporation net income taxes. No changes were made to the local property tax survey (F-71). 4 State Tax Collections section data values are not seasonally Source US Census Bureau Quarterly Summary of State and Local adjusted. These data are not sampled, and therefore no statements Government Tax Revenue regarding statistical significance can be explicitly stated or implied.
The data and technical documentation for this release can be found at
National Northeast Midwest West South
The category “other” consists of other taxes not elsewhere classified Individual income tax returns are typically filed in the second quarter resulting in higher second quarter collections Note Percentages may not sum to due to rounding Source U S Census Bureau Quarterly Summary of State and Local Government Tax Revenue
The majority of the nation’s state tax revenue came Figure 3 shows corporation income tax collections from individual income (43.1 percent), and general as a percentage of total tax collections. Five states sales and gross receipts (28.2 percent). In the do not impose a corporate income tax; their values Northeast, West, and Midwest regions, individual in this figure are 0.0 percent. Additionally, seven income tax collections accounted for the largest states collected over 10.0 percent of total tax percentage of tax collections with 52.5 percent, collections in the third quarter via the corporate 52.1 percent, and 39.7 percent, respectively. The income tax. Across all 50 states, corporate income South has the most reliance on general sales and tax collections increased 66.1 percent from last gross receipts taxes as the largest percentage of tax quarter, and 64.5 percent relative to the third collections at 38.9 percent, and the least reliance quarter in 2019. Much of this increase was due to of the four regions on personal income tax at 28.7 delayed collections. Many states pushed their filing percent. Conversely, the Northeast relied upon deadlines into the third quarter and made up for general sales tax the least of the four regions as a decreased collections earlier in the calendar year. percentage of tax collections (20.9 percent) and its personal income tax was the largest percentage (52.5 percent) of tax collections for all the regions (Figure 2).
2 Quarterly Summary of State and Local Government Tax Revenue U.S. Census Bureau Figure 3. Corporation Net Income Tax as a Percentage of State Tax Revenue: 2020 Q3
Percent 12.00 or greater AK 18.33 8.00 to 12.00 4.00 to 8.00 0.00 to 4.00
WA 0.00 VT NH 2.68 32.79 ME MT ND 4.86 6.94 5.28 OR MN MA 7.04 ID 4.89 9.94 SD WI NY 5.46 13.53 RI 2.82 MI 6.00 WY 3.02 0.00 5.08 PA CT IA 14.01 NE 6.49 8.76 NV 6.86 OH NJ IN 0.00 UT IL 0.00 DE 12.12 CO 9.55 6.71 WV CA 4.88 VA 6.72 6.87 6.82 10.50 KS MO KY 4.45 6.77 5.52 MD 5.12 6.16 NC TN 4.39 OK 14.97 AZ AR SC 3.85 NM 8.15 1.72 5.98 6.29 MS AL GA 7.68 7.62 8.30 TX 0.00 LA 5.12 FL 6.49 HI 1.81
Source: U.S. Census Bureau, Quarterly Summary of State and Local Government Tax Revenue.
For further information on state and local government tax revenue, please contact the Economy-wide Statistics Division, U.S. Census Bureau at 866-492-0140 or by e-mail at
3 Quarterly Summary of State and Local Government Tax Revenue U.S. Census Bureau