Tax collections for the first quarter of fiscal 1994 topped the target range in Massachusetts by $117 million thanks to strong September receipts, the state commissioner of revenues reported last week.

In September, collections from taxes totaled 1.145 billion. The amount propelled first quarter revenues for the state to $2.522 billion. or 4.9% higher than expected.

Commissioner Mitchell Adams said in a report that September 1993 tax collections topped last September's receipts by $116 million, or 11.3% higher.

"This performance reflects a slow but steady recovery and growth in all the vital signs reflected in the tax data, personal income and wages, sales activity across the board, and business profits," Adams said in a release.

The report states that collections were up in all the major tax categories, including income, sales, and corporate taxes for the 1994 fiscal year, which began July 1, 1993.

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