How many states have a severance tax on natural gas?

To date, at least 36 states impose various types of severance taxes on natural gas development, while 31 states specifically tax on the extraction of oil and gas. Here in Pennsylvania, operators pay a per-well impact fee, which generated more than $400 million in new revenue over the last two years. This impact fee is in addition to the more than $1.6 billion in taxes and more than $500 million road improvement investments Marcellus Shale operators have made over the past few years.