November state sales tax revenue totaled $1.84 billion, up 8.7 percent compared to November 2009, according to figures released by state Comptroller Susan Combs. November state sales tax collections and December sales tax allocations to local governments represent sales that occurred in October.

Although revenue has gone up since last year, that three-month total is still about $400 million less than the collections at the same point two years ago, before the recession, which is also a revealing number.

Sales tax revenue makes up more than half of the state’s general operating budget so it is an important measure of Texas’ fiscal health.

The Comptroller will send cities, counties, special purpose districts and transit systems $435.8 million in December sales tax allocations, up 4.5 percent compared to last December. The final sales tax allocation of 2010 brings local sales tax revenue for the year to $5.6 billion, a fraction of a percent less than in 2009.

Combs will send Texas cities December sales tax allocations of $290.9 million, up 4 percent compared to December 2009. During calendar year 2010, cities received $3.8 billion in sales tax revenue, up less than 1 percent compared to the previous year. Counties’ December sales tax allocations will total $27.5 million, up 11.9 percent compared to December 2009. Counties will end the calendar year with sales tax revenues that are 1.2 percent below 2009.

Ten local transit systems will receive December sales tax allocations of $98.6 million, up 2.2 percent compared to December 2009. December sales tax allocations of $18.7 million are going to 174 special purpose districts, an increase of 15 percent compared to last December.