Because the federal income tax is the biggest and usually the first tax we see listed on our pay stubs, we naturally tend to focus on it.

But state government takes a bite out of our spending money, too. Bankrate will help you stay on top of what your localities are collecting -- income, sales, personal property or investment taxes, or often a combination of all.

Here's a look at some recent tax actions across the nation.

New Jersey hurricane victims get sales tax relief
TRENTON -- New Jersey residents forced by Hurricane Floyd to replace motor vehicles and household goods, purchase home repair materials or pay to install, replace or repair property can get back sales tax paid on those expenses.

Residents of the hurricane disaster area should make purchases or contract repair services as they normally would, with sales tax collected at the time of sale. The expenses must be incurred between Sept. 17, 1999, and Sept. 30, 2000. They then have until March 31, 2001, to file a claim for the sales tax refund.

Residents must submit an approved Federal Emergency Management Agency application for disaster assistance or an insurance claim based on flood damage. Proof of sales tax paid on the goods, home repair materials and services also is required.

Visit the Web site for specific claim eligibility requirements. Claim Form A-3730 can be downloaded or residents can call 1-800-323-4400 to request one by mail.

Tax officials ask applicants to accumulate receipts and submit them in one batch, rather than submitting a claim for each qualified purchase. Refunds should be issued six to eight weeks after the claim is submitted.

Tax resumes on New Mexico Native American liquor
SANTA FE -- For seven months, New Mexico's Taxation and Revenue Department didn't collect excise tax on liquor sold by Indian-owned businesses on tribal land. That tax break has now come to a halt.

Revenue officials said their decision to abate the tax last July was based on incorrect interpretations of federal court rulings. The resumption of the excise tax collection is based on two other court findings -- one from the U.S. Supreme Court in 1983 upholding California's right to regulate liquor sales at an Indian trading post and one in 1995 by an Oklahoma appellate court allowing tax on beer sold on Chickasaw Nation land.

New Mexico's liquor excise tax is 41 cents per gallon of beer, 45 cents per liter of wine and $1.60 per liter of hard liquor. Approximately $35 million from liquor taxes is collected each year, with $9.5 million dedicated to programs to prevent drunken driving.

The state will not seek to recover the taxes that weren't collected from July 7, 1999, through Jan. 31, 2000. Revenue officials say the lost state money was "not significant."

Alabama intrastate Web sales subject to tax
MONTGOMERY -- Alabama retailers are being reminded by the state's tax collector that they must collect applicable state and local sales taxes on items sold to Alabama residents over the Internet.

Revenue Commissioner George E. Mingledorff points out that the federal Internet Tax Freedom Act specifically provides for a three-year moratorium on taxing Internet access charges, not sales taxes. Alabama does not tax Internet access charges.

Tax officials note that much Internet sales tax confusion and debate centers on interstate commerce -- those sales made by retailers to residents of another state. But intrastate sales by Alabama retailers to Alabama customers over the Internet are subject to Alabama sales tax, according to the commissioner.

Additional information on Alabama sales tax reporting requirements is available on the Revenue Department's Web site or from the Sales, Use and Business Tax Division at 334-242-1490.