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Altogether, the states collected $40 billion less in taxes this year, thanks to cuts they enacted during those boom years.
The preliminary results once again were adjusted to match the total amounts that states collected, as reported by the Census Bureau.
But the recovery has been uneven: 17 states collected less in taxes in the last quarter of 2011 than they did four years earlier.
Over all, states collected 9.1 percent more in taxes from January through March than they did during the same period last year, the institute found.
At least 26 states collected less revenue in the last fiscal year than they did the year before, and 19 tapped cash reserves, a June survey by the association found.
In 1998, for the first time, the amount that states collected from personal income taxes exceeded that of sales taxes, 34percentt compared to 32percentt, Mr. Perez said.
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