West Virginia State Revenue Secretary Dave Hardy answered the criticism from some that the revenue estimates are set purposely low. Hardy spoke to lawmakers yesterday and used percentage comparisons to state his case for a growing economy across the state. Halfway through the fiscal year, collections are up by more than 21-percent than the previous year. Hardy went further by saying personal income tax revenue is up nearly 14-percent, and sales tax revenue is up nearly 6-percent compared to last January.