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A SAMPLING OF MISSOURI REVENUES

Missouri's general revenues come from major and relatively minor sources. A sampling:

INCOME TAX: Individuals and corporations pay this largest segment of state general revenues. In the last fiscal year, income taxes accounted for more than $4.9 billion in state money.

SALES AND USE TAX: The state sales tax rate is 4.225 percent, although groceries are taxed at 1.225 percent -- one of the tax reductions Missouri embraced a few years ago when revenues were exceeding a legal limit. The use tax, also 4.225 percent is paid on goods that are purchased out of state -- such as through catalogs -- but used in Missouri. Sales and use tax receipts totaled $1.8 billion last year.

ESTATE TAX: For estates larger than $1 million, Missouri applies a sliding taxation scale that moves upward depending upon the estate size. Estate taxes brought in about $157 million in the last fiscal year.

INTEREST: Like an individual with a savings account, Missouri collects interest on funds invested by the state treasurer -- about $57 million last year. Unlike individual investors, the treasurer is limited as to the types of investments -- for example, the state doesn't play the stock market.

CORPORATE FRANCHISE TAX: Businesses with $1 million or more in assets are subject to this tax for the privilege of trading in the state. Last year, the tax brought in nearly $74 million.

OTHER REVENUES: This category actually includes almost 100 sources of income for the state -- from $16 million in fees for collections, to $2,310 paid to the Ethics Commission for lobbyists registering to work the Statehouse last year. Among the eye-catching categories: fees for boat motors ($5.1 million); fees paid by manufacturers or wholesalers of narcotic drugs for pharmacies ($670,000); and fees paid by ice cream manufacturers for state inspections ($21,180).

SOURCES: Missouri Department of Revenue, state Office of Administration.