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Development of Northern Great Plains coal resources will create new demands for state and local government services. Development will also produce increased government revenues. Special taxes on coal production have been enacted in Montana, North Dakota, and Wyoming in order to ensure that state and local governments receive sufficient revenues to finance the new services required. This study reports detailed estimates of the state and local taxes that would be paid by three different-sized coal mines and their employees in Montana, North Dakota, South Dakota, and Wyoming. The estimates were obtained by using the ENERGYTAX simulation model. While in all states the total revenue available appears sufficient to meet the increased demands for services attributable to the mines, there are other considerations. When the analysis is done by type of government, state governments and, to a lesser extent, county governments appear to receive enough new revenues to meet their needs. The cities and, in some states, the school districts appear less well-off. State and local governments may also face a cash flow problem when mineral development occurs. (Author/IRT)