This report provides state-by-state figures concerning tax appropriations for the operating expenses of state colleges and universities. Included are an overall analysis of the recent 2-year changes in appropriations, an analysis by geographical region, and the trends in state support. Also highlighted in this analysis are the appropriation levels of states with the highest industrialization and the densest populations, and whose systems of higher education appropriate more than $1 billion to higher education each year. This report shows 12 states meeting these criteria. Statistical data (comprising nearly three quarters of the report) represent only the state tax appropriations, not actual expenditures. In addition, the data include appropriations for state coordinating or governing boards for selected statewide programs administered by those boards, for state scholarship agencies, or for private or independent institutions. Data do not include appropriations for debt service or for capital outlays. Revisions to original appropriations are also included. Overall, it is reported that while state governments appropriated $40 billion to the nation's colleges and universities for fiscal year 1992, revenue capacity in 1992 was a major problem for states, given the increased demands for state resources and the negative effect of a nationwide recession. (GLR)