Exhibit VI: Comparison of Net State Tax Revenues for the Two Fiscal Years Ended June 30, 2022

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

Overview

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Type of State Tax Collected (by Agency)	Net State Tax Revenues for the Fiscal Year Ended June 30, 2022	Net State Tax Revenues for the Fiscal Year Ended June 30, 2021	Increase/ (Decrease)	Percentage Increase/ (Decrease)
Department of Revenue:
Alcoholic Beverages	$       97,021,545	$         92,659,833	$         4,361,712	4.71%
Financial Institutions	22,625,315	44,925,553	(22,300,238)	(49.64%)
Cigarettes*	390,686,415	398,214,240	(7,527,825)	(1.89%)
Corporations	4,576,810,629	3,626,596,723	950,213,906	26.20%
Deeds	326,336,055	278,547,474	47,788,581	17.16%
Estate and Inheritance	868,443,605	787,763,646	80,679,959	10.24%
Income*	24,378,536,458	19,662,122,669	4,716,413,789	23.99%
Insurance	509,116,593	480,482,548	28,634,045	5.96%
Motor Fuels and I.F.T.A.†	722,787,679	662,932,260	59,855,419	9.03%
Public Utilities	1,571,826	1,471,656	100,170	6.81%
Room Occupancy ‡	294,218,893	124,219,852	169,999,041	136.85%
Sales and Use ‡	8,809,380,082	7,849,849,674	959,530,408	12.22%
Club Alcoholic Beverages	621,467	545,700	75,767	13.88%
Motor Vehicle Excise	1,115,071	783,012	332,059	42.41%
Convention Center Surcharges	10,595,570	4,233,304	6,362,266	150.29%
Community Preservation Trust	70,650,181	82,211,890	(11,561,709)	(14.06%)
Controlled Substances and Marijuana Excise	156,669,255	112,370,476	44,298,779	39.42%
Satellite	6,080,777	6,707,686	(626,909)	(9.35%)
Statewide Car Rental	4,424,256	3,241,595	1,182,661	36.48%
Electronic Nicotine Delivery System	16,326,164	13,304,172	3,021,992	22.71%
Subtotal (Department of Revenue)	$ 41,264,017,836	$  34,233,183,963	$  7,030,833,873	20.54%
Massachusetts Gaming Commission:
Pari-Mutuel Taxes	1,080,125	1,117,166	(37,041)	(3.32%)
Gaming Revenue Taxes	300,056,546	224,006,645	76,049,901	33.95%
Lottery Commission:
Beano	336,672	29,543	307,129	1,039.60%
Raffles and Bazaars	814,877	584,569	230,308	39.40%
State Athletic Commission:
Boxing Contests	76,779	0	76,779	NA
Boxer’s Fund	18,359	0	18,359	NA
Division of Insurance:
Excess and Surplus Lines Insurance	78,879,752	56,922,088	21,957,664	38.57%
Secretary of State:
Deeds Excise Stamp Tax Fees	146,008,812	118,629,776	27,379,036	23.08%
Department of Unemployment Assistance:
Workforce Training Contribution	21,364,600	21,363,318	1,282	0.01%
Subtotal (Other Agencies)	$     548,636,522	$       422,653,105	$     125,983,417	29.81%
Total (Department of Revenue and Other Agencies)	$ 41,812,654,358	$ 34,655,837,068	$  7,156,817,290	20.65%

*    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 15, 2022