Because sales tax collections are based on retail sales from the previous month, the December figure includes holiday shopping in November, including "Black Friday" sales.
While Congress averted the "fiscal cliff" on Tuesday, a temporary reduction in federal payroll taxes expired on Dec. 31, which will effectively amount to a 2 percent reduction in workers' paychecks, Muchow said.
That could affect consumer spending, possibly hurting sales tax collections in coming months, he said.
Corporate net income and business franchise taxes came in $1.6 million above estimates, at $42.4 million, Muchow said.
Severance tax collections - which have been hard-hit by a decline in coal sales and in near-record low natural gas prices - came in $700,000 over estimates at $46.7 million, and 20.5 percent above December 2011.
However, Muchow said that was strictly a timing issue, since severance taxes are due on the 31st of the month, and Dec. 31, 2011 fell on a Saturday.
Year-to-date, severance tax collections of $198.8 million are about $19.2 million below projections.
All other tax collections are at or slightly above estimates, Muchow said.
"All things considered, it's not so bad so far," he said.
Reach Phil Kabler at ph...@wvgazette.com or 304-348-1220.