March 1, 1999
Special Report No. 85
Executive Summary
State tax and fee collections grew by 5.9 percent between 1996 and 1997. The growth in inflation-adjusted tax collections continues a trend that began more than a decade ago.
The fastest growing category of state collections was estate and gift taxes which rose 11.4 percent. "Other taxes," a catch-all category that includes amusement sales, pari-mutuel sales, documentary & stock transfer taxes and miscellaneous taxes (mostly other sales taxes), were up 11 percent . Individual income taxes rose more rapidly than usual at an 8.1 percent clip in 1997.