Idaho missed tax revenue forecasts in August by 4.4 percent or $8.7 million, as individual income tax and sales tax receipts lagged expectations. After two months of the fiscal year, total collections are $403 million, or $9.2 million less than forecast. Individual income tax collections in August were $91.4 million, about 3.9 million less than forecast.  Sales tax receipts were expected to be $93.6 million, but came in at only $86.8 million. Remaining revenue categories hit their targets or were only slightly below.  State lawmakers and Gov. C.L. "Butch" Otter are watching tax receipts in hopes of Idaho producing a second year of surpluses following the Great Recession.  If Idaho hits its fiscal year 2012 target, it should have about $180 million more than is in the current spending plan.