State tax revenues are down 2.6 percent from last year through the first five months of the fiscal year, according to the state Department of Taxation.

The decline is higher than estimated by the state Council on Revenues, which projected a 0.5 percent decline through the fiscal year, and could force the state to make additional spending cuts.

Gov. Linda Lingle is expected to release her two-year budget proposal on Monday.

The state reported that general excise and use tax collections are down 6.6 percent through November compared to last year. Hotel room taxes are off 8.2 percent. Individual income tax collections are up 3.5 percent. And corporate income tax collections are up 8.7 percent.