Sales taxes provide 39% of the Commonwealth's revenue; personal income taxes 34%; motor vehicle taxes about 12%, and taxes on cigarettes and alcoholic beverages 5%. The personal income tax is a flat 3.07%. An individual's taxable income is based on the following eight types of income: compensation (salary); interest; dividends; net profits from the operation of a business, profession or farm; net gains or income from the dispositions of property; net gains or income from rents, royalties, patents and copyrights; income derived through estates or trusts; and gambling and lottery winnings (other than Pennsylvania Lottery winnings).