State, federal, and local government tax collection totaled $358.2 billion during fiscal 1976, an increase of $26.8 billion over the previous year, according to a Department of Commerce report issued today.

The report said about 56 per cent of the total national tax revenue was collected by the federal government, about 25 per cent by state governments, and 19 per cent by local governments. Taxes increased at all three levels, but the increase was greater for state and local governments - their tax collection rose a total of 10.9 per cent, while federal taxes rose 5.9 per cent.

Total revenue to federal, state, and local governments was $572.6 billion for fiscal 197576, up $55.6 billion from the previous year. That figure included $30 billion from charges (such as school tuition) and miscellaneous general revenue (interest earnings, for example, or receipts from sales of property). Another $12.6 billion came from utilities. Liquor stores provided $2.6 billion, and $119.2 billion came from insurance trusts.

Federal general revenue sharing contributed $2.1 billion to the states in fiscal 1975-76, the report said. Cities, town, townships and counties received $4.1 billion in revenue sharing funds.

The report divided government expenditures on the federal, state, and local levels as follows: $71.6 billion for capital outlay; $47.7 billions for assistance and subsidies; $41 billion for debt benefits; $130.4 billion for insurance benefits and repayments; and $335 billion for current operation, including $136.8 billion for personal service.