Spending on state services — including higher education — has increased thanks to higher-than-expected revenues, according to a new survey by the National Conference of State Legislatures.

But the biannual survey of all 50 states’ fiscal performance also highlights new worries about poorly performing sales taxes in some states. Fourteen states, including Florida and New Jersey, reported slumping sales-tax receipts.

Still, because of overall increases in revenue from taxes and other sources, 42 states had extra money as they closed in on the conclusion of the fiscal year, which ends on June 30 in most states.

So far, the 2007 fiscal year has been the fourth straight year of strengthening budgets for states. Two out of three states reported spending more than they had planned to in 2007, although most increases were modest, the report says. —Karin Fischer