Exhibit VI: Comparison of Net State Tax Revenues for the Two Fiscal Years Ended June 30, 2021

An overview of the information used to support the conclusions of this report.

Overview

Type of State Tax Collected (by Agency)	Net State Tax Revenues for the Fiscal Year Ended June 30, 2021	Net State Tax Revenues for the Fiscal Year Ended June 30, 2020	Increase/ (Decrease)	Percentage Increase/ (Decrease)
Department of Revenue:
Alcoholic Beverages	92,659,833	87,621,263	5,038,570	5.75%
Financial Institutions	44,925,553	9,310,585	35,614,968	382.52%
Cigarettes*	398,214,240	523,962,823	(125,748,583)	(24.00%)
Corporations	3,626,596,723	2,523,446,423	1,103,150,300	43.72%
Deeds	278,547,474	215,811,775	62,735,699	29.07%
Estate and Inheritance	787,763,646	699,555,302	88,208,344	12.61%
Income*	19,662,122,669	17,388,968,699	2,273,153,970	13.07%
Insurance	480,482,548	415,459,364	65,023,184	15.65%
Motor Fuels and I.F.T.A.†	662,932,260	707,877,049	(44,944,789)	(6.35%)
Public Utilities	1,471,656	(345,771)	1,817,427	525.62%
Room Occupancy ‡	124,219,852	252,268,286	(128,048,434)	(50.76%)
Sales and Use ‡	7,849,849,674	6,846,337,751	1,003,511,923	14.66%
Club Alcoholic Beverages	545,700	749,500	(203,800)	(27.19%)
Motor Vehicle Excise	783,012	194,705	588,307	302.15%
Convention Center Surcharges	4,233,304	16,681,990	(12,448,686)	(74.62%)
Community Preservation Trust	82,211,890	42,133,787	40,078,103	95.12%
Controlled Substances and Marijuana Excise	112,370,476	51,684,669	60,685,807	117.42%
Satellite	6,707,686	7,633,593	(925,907)	(12.13%)
Statewide Car Rental	3,241,595	6,174,160	(2,932,565)	(47.50%)
Electronic Nicotine Delivery System	13,304,172	0	13,304,172	N/A
Subtotal (Department of Revenue)	$34,233,183,963	$ 29,795,525,953	$4,437,658,010	14.89%
Massachusetts Gaming Commission:
Pari-Mutuel Taxes	1,117,166	740,900	376,266	50.78%
Gaming Revenue Taxes	224,006,645	187,870,030	36,136,615	19.23%
Lottery Commission:
Beano	29,543	480,623	(451,080)	(93.85%)
Raffles and Bazaars	584,569	857,327	(272,758)	(31.81%)
State Athletic Commission:
Boxing Contests	0	149,890	(149,890)	(100.00%)
Boxer’s Fund	0	22,563	(22,563)	(100.00%)
Division of Insurance:
Excess and Surplus Lines Insurance	56,922,088	54,660,063	2,262,025	4.14%
Secretary of State:
Deeds Excise Stamp Tax Fees	118,629,776	98,338,234	20,291,542	20.63%
Department of Unemployment Assistance:
Workforce Training Contribution	21,363,318	25,743,325	(4,380,007)	(17.01%)
Subtotal (Other Agencies)	$422,653,105	$368,862,955	$53,790,150	14.58%
Total (Department of Revenue and Other Agencies)	$34,655,837,068	$30,164,388,908	$4,491,448,160	14.89%

*     Includes income tax penalties assessed under Section 2 of Chapter 111M of the Massachusetts General Laws and cigarette excise revenues credited to the Commonwealth Care Trust Fund in accordance with Sections 12 and 70 of Chapter 302 of the Acts of 2008.

†     International Fuel Tax Agreement.

‡     Includes sales, meals, and room occupancy taxes, as well as service fees for the City of Worcester Digital Federal Credit Union Arena and Convention Center Capital Improvement Fund.

Date published:	September 20, 2021