Hawaii tax revenues have dropped 5.5 percent so far during this fiscal year over last year.

The state Department of Taxation said yesterday tax receipts from July through November were $1.64 billion, down from $1.73 billion during the first five months of the previous fiscal year.

The state says the decline is mainly due to the state’s delay of income tax refunds.

In 2010, the state waited until the new fiscal year began in July to pay refunds it normally would have paid out in the previous fiscal year.

The department says revenues would be up 5.3 percent if the state hadn’t delayed tax refunds.

General excise and use taxes — the largest category of revenues — climbed 4.4 percent during the first five months of the fiscal year.