The Nelson A. Rockefeller Institute of Government has issued a 16-page report, 2005 Opens with Strong State Tax Revenue Growth, detailing an 11.7% growth in state tax revenues in the first quarter of 2005 compared with 2004.  The chart below lists the states with the five largest and the five smallest percentage increases:

Change in 1st Quarter State Tax Revenues
State	Change from 2004
Alaska	45.2%
California	28.6%
Arizona	21.4%
Hawaii	20.7%
Virginia	17.8%
U.S. Average	11.7%
New Hampshire	0.4%
Maryland	0.1%
Oklahoma	(0.8%)
Michigan	(3.7%)
New Mexico	(4.9%)

State corporate income tax revenues had the biggest increase, rising 61.1% in the quarter (personal income tax revenues rose 11.2% and sales tax revenues increased 5.8%).