State and local governments collect tax revenues from a variety of sources. These taxes can be classified into five broad categories: property, general sales, selective sales, individual income, and all others. The proportion of each source of revenue within the overall mix varies significantly from state to state. In New England, state governments rely primarily upon personal income taxes and general sales taxes for revenue, while local governments rely on property taxes. The one exception in the region is New Hampshire. The only New England state without either a broad based tax on personal income or a sales tax, New Hampshire’s statewide property tax accounts for over 60 percent of overall state and local tax revenue.