Facts and Figures 2014

&
FACTS FIGURES
HOW DOES YOUR STATE COMPARE?
2014
$5
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& Figures. There is need for concise and accurate
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Tax Foundation
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Tax Foundation
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SIMPLICITY: Administrative costs are a loss to society, and
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TRANSPARENCY: Tax legislation should be based on sound
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informed taxpayers who understand how tax assessment, collection,
and compliance works. There should be open hearings and revenue
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NEUTRALITY: The fewer economic decisions that are made for tax
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revenue, not to micromanage the economy. The tax system should
not favor certain industries, activities, or products.
STABILITY: When tax laws are in constant flux, long-range financial
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taxpayers should rely with confidence on the law as it exists when
contracts are signed and transactions made.
BROAD BASES AND LOW RATES: As a corollary to the principle of
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Facts & Figures 2014
How Does Your State Compare?

Table of Contents
Number Title
Taxes and Tax Measures
Date
Tax Freedom Day by State
2013
State Business Tax Climate Index
2014
State Revenue Per Capita
2012
4
5
6
7
8
9
10
11
State-Local Tax Burden
State Tax Collections Per Capita
State and Local Revenue Per Capita
2011
Federal Aid as a Percentage of

State Revenue
2012
Selected Federal Tax Rates
2014
Sources of State and Local Tax Collections 2011
Federal Income Tax Payments by Income

Percentile 2011
12
State Individual Income Tax Rates
14
State and Local Individual Income

Tax Collections Per Capita
State Individual Income Tax

Collections Per Capita
Corporate Income Taxes

15
16
State Corporate Income Tax Rates
State Corporate Income Tax Collections
Per Capita
17
18
2012
State and Local Tax Collections Per Capita 2011
Individual Income Taxes

13
2011
State and Local Corporate Income Tax

Collections Per Capita
State Gross Receipts Taxes
General Sales Taxes

19
State and Local Sales Tax Rates
21
State and Local Sales Tax Collections

Per Capita
Jan. 1, 2014
2012
2011
Jan. 1, 2014
2012
2011
Jan. 1, 2014
Jan. 1, 2014
20
State General Sales Tax Collections
Per Capita 2012
Excise Taxes
22
State Gasoline Tax Rates
2011
Jan. 1, 2014
Table of Contents
(continued)
Number Title
Date
Excise Taxes (continued)

23
24
25
26
27
28
29
30
Share of State & Local Road Spending

Covered by State & Local Tolls, User
Fees, & User Taxes
2011
State Cigarette Excise Tax Rates
Jan. 1, 2014
State Wine Excise Tax Rates
Jan. 1, 2014
State Spirits Excise Tax Rates

State Beer Excise Tax Rates
Jan. 1, 2014
Jan. 1, 2014
State and Local Cell Phone Tax Rates Jul. 1, 2013

Sales Tax Treatment of Groceries,
Candy, and Soda
State and Local Excise Collections

Per Capita
Jan. 1, 2014
2011
Property Taxes
31
32
33
Mean Property Taxes as a Percentage of

Owner-Occupied Housing Value
State and Local Property Tax Collections
Per Capita
Capital Stock Tax Rates
Estate and Inheritance Taxes

34
35
Estate Tax Rates and Exemptions
37
State Debt Per Capita
State and Local Debt Per Capita
Data
38
39
2011
Jan. 1, 2014
Jan. 1, 2014
Inheritance Tax Rates and Exemptions Jan. 1, 2014
State Debt
36
2012
Income Per Capita by State
People Per Household by State
2012
2011
2012
2011-2012
Table 1
Tax Freedom Day by State
Calendar Year 2013

Tax Freedom
State Day Rank
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
April 18
April 5
April 6
April 5
April 7
April 24
April 17
May 13
April 14
April 15
April 9
April 14
April 9
April 25
April 13
April 9
April 9
April 6
March 29
April 8
April 21
April 25
April 14
April 23
March 29
April 8
44
40
43
39
6
16
1
22
19
33
24
36
5
26
34
35
41
49
38
8
4
23
7
50
37

Tax Freedom
State Day Rank
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
April 10
April 12
April 14
April 15
May 4
April 3
May 6
April 10
April 18
April 12
April 6
April 15
April 17
April 19
April 3
April 4
April 2
April 10
April 13
April 14
April 20
April 20
April 19
April 20
April 16
April 17
32
28
21
20
3
46
2
30
14
29
42
18
15
12
47
45
48
31
27
25
10
9
13
11
17
(16)
Note: Tax Freedom Day represents how long Americans work into
the year before they have earned enough money to pay all federal,
state, and local taxes for the year. New Tax Freedom Day data is
released every spring at www.TaxFreedomDay.org
Source: Tax Freedom Day 2013, which is based on data from the
Bureau of Economic Analysis.
Table 2
Fiscal Year 2011
State
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
State-Local
Tax Burden as
Share of State
Income
9.8%
8.3%
7.0%
8.9%
10.3%
11.4%
9.0%
11.9%
10.1%
9.2%
8.8%
9.6%
9.5%
10.2%
9.5%
9.3%
9.4%
9.5%
7.6%
10.2%
10.6%
10.3%
9.6%
10.7%
8.4%
9.0%
8.6%
9.4%
8.1%
8.0%
12.3%
Rank
41
49
34
12
4
32
3
15
31
35
20
24
13
22
29
26
23
46
14
7
11
21
6
40
33
38
25
43
44
2
Total Tax
Burden
(per capita)
$4,217
$2,886
$3,319
$3,194
$3,405
$5,136
$4,220
$7,150
$4,209
$3,699
$3,237
$4,259
$3,189
$4,658
$3,385
$3,740
$3,849
$3,169
$2,872
$3,836
$5,598
$5,586
$3,505
$4,858
$2,620
$3,380
$3,137
$3,991
$3,221
$3,769
$6,675
Table 2 (continued)
Fiscal Year 2011
State
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
State-Local
Tax Burden as
Share of State
Income
8.6%
12.6%
9.8%
8.8%
9.7%
8.5%
10.1%
10.3%
10.5%
8.3%
7.1%
7.6%
7.5%
9.4%
10.5%
9.2%
9.4%
9.7%
11.0%
6.9%
9.7%
Rank
37
1
17
36
18
39
16
10
8
42
48
45
47
28
9
30
27
19
5
50
(20)
Total Tax
Burden
(per capita)
$3,044
$6,622
$3,564
$4,057
$3,687
$3,187
$3,861
$4,374
$4,676
$2,784
$3,052
$2,777
$3,088
$3,304
$4,351
$4,469
$4,366
$3,160
$4,477
$3,500
$6,641
Notes: As a unique state-local entity, DC is not included in

rankings, but the figure in parentheses shows where it would
rank.
Sources: Tax Foundation calculations. Please see methodology
paper for more information on all data sources and complete
methodology.
Table 3
State Business Tax Climate Index 2014
as of July 1, 2013

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
21
4
22
35
48
19
42
13
5
32
30
18
31
10
40
20
27
33
29
41
25
14
47
17
16
7
34
3
8
49
38
50
44
28
39
19
28
26
39
31
21
35
50
13
8
4
18
47
24
49
37
27
17
45
15
34
9
44
11
7
16
36
1
48
41
40
25
29
22
23
22
1
18
26
50
15
33
28
1
41
35
23
11
10
32
17
29
25
21
46
13
14
47
20
27
19
30
1
9
48
34
49
42
38
44
37
5
49
42
41
44
32
2
18
12
16
23
33
11
24
31
10
50
9
8
17
7
35
28
26
3
29
40
1
46
45
38
47
21
30
15
29
1
11
16
28
23
2
6
24
38
47
43
13
36
12
48
4
33
40
49
44
41
5
9
21
8
42
46
32
17
45
7
19
10
10
25
6
19
14
22
49
13
16
31
12
3
44
5
38
29
17
24
40
41
47
28
33
32
7
8
39
9
42
50
1
45
30
2
20
Table 3 (continued)
State Business Tax Climate Index 2014
as of July, 2013

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
36
12
24
46
37
2
15
11
9
45
26
6
23
43
1
44
12
32
46
43
10
1
14
38
5
42
6
30
20
33
1
35
39
31
16
36
40
1
8
7
12
45
37
1
24
43
1
34
39
4
19
27
22
34
43
36
20
13
6
48
25
15
14
41
3
34
39
50
30
37
27
14
18
22
35
20
26
25
31
26
11
15
43
46
21
18
37
35
4
48
26
23
27
36
34
44

Note: The State Business Tax Climate Index is a measure of how
each states tax laws affect economic performance. A rank of
1 means the states tax system is more favorable for business;
a rank of 50 means the states tax system is less favorable for
business. Component rankings do not average across to total.
States without a given tax rank equally as number 1.
Source: Tax Foundation, 2014 State Business Tax Climate Index,
www.taxfoundation.org/index.
Snapshot date is law as of July 1, 2013.
Table 4
State Tax Collections Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$2,557
$1,880
$9,688
$1,993
$2,814
$3,040
$1,990
$4,292
$3,667
$1,719
$1,680
$3,982
$2,123
$2,818
$2,406
$2,552
$2,577
$2,402
$1,960
$2,842
$2,907
$3,442
$2,421
$3,834
$2,332
$1,796
Rank
43
1
39
17
12
40
5
8
47
49
6
37
16
28
23
21
29
41
15
13
10
27
7
32
46
Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
$2,456
$2,343
$2,473
$1,674
$3,103
$2,446
$3,662
$2,341
$8,119
$2,246
$2,326
$2,240
$2,584
$2,692
$1,710
$1,836
$1,864
$1,880
$2,049
$4,403
$2,227
$2,569
$2,849
$2,797
$4,461
Rank
25
30
24
50
11
26
9
31
2
34
33
35
20
19
48
45
44
42
38
4
36
22
14
18
3
Note: See Table 39 for average number of people per household

by state.
Source: U.S. Census Bureau; Tax Foundation.
Table 5
State Revenue Per Capita
Fiscal Year 2012
Revenue
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$5,215
$4,618
$19,686
$4,197
$5,816
$5,263
$4,245
$6,824
$8,128
$3,710
$3,673
$7,211
$4,469
$4,740
$4,853
$5,949
$5,236
$5,161
$5,522
$5,945
$5,657
$6,767
$5,355
$6,369
$5,714
$4,403
Rank
39
1
46
16
26
45
8
5
49
50
7
41
37
34
14
28
29
22
15
20
10
25
13
19
43
Revenue
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
$5,718
$4,947
$4,009
$4,425
$5,775
$6,784
$7,605
$4,711
$12,340
$5,139
$5,452
$5,587
$5,243
$6,477
$4,521
$4,817
$4,247
$4,184
$5,001
$8,740
$4,841
$4,967
$6,627
$5,493
$10,749
Rank
18
33
48
42
17
9
6
38
2
30
24
21
27
12
40
36
44
47
31
4
35
32
11
23
3
Note: Revenue here refers to the Census Bureaus General

Revenue classification. This measure includes taxes, fees,
licenses, and intergovernmental revenue but excludes revenue
from government enterprises such as utilities and liquor stores,
as well as insurance trust revenue. See Table 39 for average
people per household by state. DC is included only in state-local
combined data.
Table 6
State and Local Tax Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$4,320
$2,895
$10,143
$3,363
$3,395
$4,938
$4,288
$6,355
$4,505
$3,441
$3,189
$4,793
$2,987
$4,634
$3,560
$4,137
$4,104
$3,341
$3,644
$4,559
$4,995
$5,443
$3,655
$5,033
$3,117
$3,272
Rank
50
1
39
38
11
19
5
16
37
44
13
48
14
33
22
23
40
31
15
10
7
30
8
46
42
Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$3,455
$4,249
$3,766
$4,032
$6,027
$3,499
$7,441
$3,510
$6,930
$3,910
$3,184
$3,662
$4,382
$4,831
$2,953
$3,292
$2,991
$3,569
$3,241
$5,014
$3,987
$4,188
$3,761
$4,492
$6,492
$8,772
Rank
36
20
27
24
6
35
2
34
3
26
45
29
18
12
49
41
47
32
43
9
25
21
28
17
4
(2)
Table 7
State and Local Revenue Per Capita
Fiscal Year 2011
Revenue
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$6,348
$5,211
$17,329
$4,812
$5,057
$7,151
$6,701
$7,745
$7,705
$5,634
$4,870
$7,097
$4,928
$6,191
$5,499
$6,556
$6,416
$5,101
$5,904
$6,084
$6,650
$7,499
$5,705
$7,171
$5,196
$4,962
Rank
40
1
49
45
10
14
6
7
33
48
11
47
22
35
16
18
43
26
24
15
8
32
9
41
46
Revenue
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$5,303
$6,343
$5,351
$5,823
$7,891
$5,818
$9,814
$5,520
$9,488
$5,862
$5,185
$5,976
$6,248
$6,886
$5,717
$5,059
$4,646
$5,316
$5,392
$6,943
$6,098
$6,428
$5,848
$6,357
$11,003
$10,878
Rank
39
20
37
29
5
30
3
34
4
27
42
25
21
13
31
44
50
38
36
12
23
17
28
19
2
(3)
Note: Revenue here refers to the Census Bureaus General

Revenue classification. This measure includes revenue such as
taxes, fees, licenses, and intergovernmental revenue but excludes
revenue from government enterprises such as utilities and liquor
stores, as well as insurance trust revenue. See Table 39 for average people per household by state.
Table 8
Sources of State and Local Tax Collections,
Percentage of Total from Each Source
Fiscal Year 2011

State
Property
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
33.1%
18.7%
20.5%
32.8%
18.2%
28.9%
38.2%
40.5%
16.4%
39.7%
33.2%
20.2%
29.0%
40.6%
27.3%
34.5%
33.3%
20.6%
21.3%
39.7%
29.0%
37.1%
37.6%
30.5%
27.5%
29.9%
39.0%
36.8%
29.5%
62.5%
48.0%
18.8%
31.4%
25.6%
15.5%
29.2%
General Individual Corporate Other

Sales
Income
Income Taxes (a)
22.5%
28.6%
4.6%
38.0%
36.7%
21.7%
24.0%
14.3%
0.0%
32.4%
27.4%
38.0%
25.2%
15.3%
27.1%
22.9%
27.9%
19.9%
39.5%
16.7%
13.4%
13.7%
26.3%
17.8%
32.0%
25.2%
0.0%
21.7%
31.7%
0.0%
15.3%
38.6%
16.6%
24.6%
19.2%
21.1%
21.3%
20.9%
0.0%
13.2%
22.8%
27.3%
20.8%
28.4%
30.2%
0.0%
24.6%
19.0%
24.8%
18.8%
26.8%
23.3%
22.9%
30.9%
14.5%
23.5%
36.5%
32.4%
18.8%
27.9%
15.1%
24.6%
23.7%
22.1%
0.0%
1.6%
20.0%
15.1%
30.8%
29.3%
9.2%
29.0%
3.6%
2.2%
9.9%
2.6%
3.8%
5.2%
1.8%
3.0%
8.5%
2.9%
2.2%
1.0%
3.6%
5.1%
3.1%
2.0%
2.1%
4.3%
1.2%
3.5%
2.7%
5.4%
2.0%
3.7%
3.8%
2.0%
3.6%
2.0%
0.0%
11.0%
4.2%
3.2%
7.0%
3.2%
3.4%
0.8%
19.4%
29.6%
65.1%
13.4%
18.5%
17.0%
15.3%
13.8%
44.9%
25.0%
12.6%
21.9%
17.3%
20.2%
15.8%
17.3%
13.7%
24.2%
23.6%
16.7%
18.4%
11.5%
15.3%
20.1%
21.7%
18.3%
33.7%
17.4%
38.8%
25.0%
12.5%
24.3%
14.2%
17.3%
52.7%
20.0%
Table 8 (continued)
Sources of State and Local Tax Collections,
Percentage of Total from Each Source
Fiscal Year 2011

Property
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
18.5%
35.8%
29.8%
44.7%
35.0%
36.3%
26.7%
43.6%
28.2%
43.8%
34.5%
30.5%
20.5%
38.4%
33.5%
32.7%
General Individual Corporate Other

Sales
Income
Income Taxes (a)
32.6%
0.0%
17.2%
16.2%
22.9%
40.7%
42.7%
30.0%
27.0%
10.7%
13.9%
45.5%
17.4%
17.3%
28.5%
16.4%
19.9%
38.9%
25.0%
20.0%
21.2%
0.0%
1.0%
0.0%
25.4%
17.7%
29.6%
0.0%
23.9%
25.1%
0.0%
24.4%
2.9%
3.7%
4.1%
2.9%
1.6%
0.6%
5.6%
0.0%
2.7%
3.3%
2.5%
0.0%
4.4%
3.3%
0.0%
7.1%
26.0%
21.6%
24.0%
16.1%
19.4%
22.4%
24.0%
26.4%
16.8%
24.5%
19.4%
24.0%
33.9%
15.9%
38.0%
19.3%
(a) Other Taxes include excise taxes (such as those on alcohol,

tobacco, motor vehicles, utilities, and licenses), severance taxes,
stock transfer taxes, estate, gift taxes, and other miscellaneous.
Note: Percentages may not add to 100% due to rounding.
Table 9

State
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
Federal Aid as a Percentage of

State Revenue
Fiscal Year 2012
Fed. Aid
as % State
Gen. Rev.
32.8%
37.0%
20.0%
39.4%
34.5%
28.8%
29.2%
23.7%
25.4%
32.6%
38.9%
23.6%
35.2%
26.2%
33.2%
34.8%
27.2%
35.8%
44.3%
36.6%
31.3%
29.6%
34.1%
28.5%
45.8%
40.8%
Rank
12
50
7
24
39
37
47
45
30
8
48
19
44
29
23
43
17
2
13
33
35
27
40
1
5

State
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
Fed. Aid
as % State
Gen. Rev.
38.5%
34.9%
27.5%
32.1%
27.5%
37.9%
37.7%
33.9%
21.0%
35.9%
36.2%
36.2%
30.9%
34.5%
34.5%
41.5%
41.3%
35.1%
31.7%
34.9%
24.8%
29.4%
35.5%
28.9%
39.7%
Rank
9
21
42
31
41
10
11
28
49
16
14
15
34
26
25
3
4
20
32
22
46
36
18
38
6

Note: Figures are calculated by dividing each states Intergovernmental Revenue into its General Revenue. General Revenue
includes all tax revenue but excludes utility revenue, liquor store
revenue, and investment income from state pension funds.

Source: U.S. Census Bureau; Tax Foundation calculations.
Table 10
Federal Income Tax Payments
by Income Percentile
2011
Income
Percentile
Income
Taxes Paid
($ millions)
Groups
Share of
Total AGI
All Taxpayers
Top 1%
Top 5%
Top 10%
Top 25%
Top 50%
Bottom 50%
$1,042,571
$365,518
$588,967
$711,663
$892,616
$1,012,460
$30,109
100.0%
18.7%
33.9%
45.4%
67.8%
88.5%
11.6%
Groups
Share of
Income
Taxes
100.0%
35.1%
56.5%
68.3%
85.6%
97.1%
2.9%
Avg.
Income
Tax Rate
12.5%
23.5%
20.9%
18.9%
15.8%
13.8%
3.1%
Note: There are 136,585,712 total federal income tax filers. Total
Adjusted Gross Income (AGI) is $8,317,188,000,000. The top
1% of earners have AGI above $388,905; the top 5% have above
$167,728; the top 10% have above $120,136; the top 25% have
above $70,492; and the top 50% have above $34,823.
Source: Summary of Latest Federal Individual Income Tax Data
Tax Foundation Fiscal Fact No. 408 (Dec. 2013).
Table 11
Selected Federal Tax Rates
2014
Rates Brackets
Individual Income Tax
Single
10% >
15% >
25% >
28% >
33% >
35% >
39.6% >
$0
$9,075
$36,900
$89,350
$186,350
$405,100
$406,750
Married Filing Jointly

10% >
15% >
25% >
28% >
33% >
35% >
39.6% >
$0
$18,950
$73,800
$148,850
$226,850
$405,100
$457,600
Head of Household
10% >
15% >
25% >
28% >
33% >
35% >
39.6% >
$0
$12,950
$49,400
$127,550
$206,600
$405,100
$432,200
Rates Brackets
Social Security and Medicare
Payroll Tax (a)
15.3% >
$0
2.9% >
$117,000
3.8% >
$200,000

Corporate Income Tax
15%
25%
34%
39%
34%
35%
38%
35%
>
>
>
>
>
>
>
>
$0
$50,000
$75,000

$100,000
$335,000
$10,000,000
$15,000,000
$18,333,333

Select Federal Excise Taxes (b)

Item
Tax Rate
Pistols & Revolvers
10%
Other firearms
11%
Ammunition
11%
Medical Devices
2.3%
Indoor Tanning
10%
Tackle Boxes
3%
Arrow Shafts
48/shaft
Air Transportation
7.5%
Truck Bodies
12%
Liq. Natural Gas
24.3/gallon
Surface Coal 4.4% or $1.10/ton
(a) These are total payroll tax rates. The Social Security tax is split evenly between
employer and employee (6.2% each) for all income up to $113,700. The 1.45%
medicare tax is levied on both employers and employees on all income. The
Additional Medicare Tax of 0.9% is levied only on employees with wages and
compensation exceeding $200,000.
(b) In state excise tax Tables 22-28, federal gasoline, alcohol, cell phone, and tobacco excise taxes are included under the Fed. line and are in addition to any state
taxes.
Source: Tax Foundation, Internal Revenue Service, Commerce Clearinghouse,
American Petroleum Institute, and Alcohol and Tobacco Tax and Trade Bureau.
Table 12
as of January 1, 2014
State Rates Brackets(a)
AL
(e, f)
DE (f)
AK
AZ
AR
(c, d)
CA
(a, d)
CO
CT
2%
4%
5%
None
2.59%
2.88%
3.36%
4.24%
4.54%
1.0%
2.5%
3.5%
4.5%
6.0%
7.0%
1.0%
2.0%
4.0%
6.0%
8.0%
9.3%
10.3%
11.3%
12.3%
13.3%
>
>
>
$0
$500
$3,000
>
>
>
>
>
$0
$10,000
$25,000
$50,000
$150,000
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$0
$4,199
$8,299
$12,399
$20,699
$34,599
$0
$7,582
$17,976
$28,371
$39,384
$49,774
$254,250
$305,100
$508,500
$1mil.
4.63% of federal taxable

income
3.0% > $0
5.0% > $10,000
5.5% > $50,000
6.0% > $100,000
6.5% > $200,000
6.7% > $250,000
FL
GA
HI
ID
(a, d)
IL
IN (f)
2.20%
3.90%
4.80%
5.20%
5.55%
6.60%
none
1%
2%
3%
4%
5%
6%
1.40%
3.20%
5.50%
6.40%
6.80%
7.20%
7.60%
7.90%
8.25%
9.00%
10.00%
11.00%
1.6%
3.6%
4.1%
5.1%
6.1%
7.1%
7.4%
>
>
>
>
>
>
$2,000
$5,000
$10,000
$20,000
$25,000
$60,000
>
>
>
>
>
>
$0
$750
$2,250
$3,750
$5,250
$7,000
>
>
>
>
>
>
>
$0
$1,408
$2,817
$4,226
$5,635
$7,044
$10,567
>
>
>
>
>
>
>
>
>
>
>
>
$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24,000
$36,000
$48,000
$150,000
$175,000
$200,000
5% of federal
with modification
3.4% of federal adjusted
gross income with
modification
Table 12 (continued)
IA
(d, e, f)
MS
KS
0.36%
0.72%
2.43%
4.50%
6.12%
6.48%
6.80%
7.92%
8.98%
>
>
>
>
>
>
>
>
>
$0
$1,515
$3,030
$6,060
$13,635
$22,725
$30,300
$45,450
$68,175
2.0%
3.0%
4.0%
5.0%
5.8%
6.0%
>
>
>
>
>
>
$0
$3,000
$4,000
$5,000
$8,000
$75,000
2.7%
4.8%
KY (f)
LA (e)
2%
4%
6%
ME
(d, h)
>
>
>
>
>
6.50% >
7.95% >
MD (f)
2.00%
3.00%
4.00%
4.75%
5.00%
5.25%
5.50%
5.75%
MA
MI (f)
MN (d)
>
>
>
>
>
>
>
MO
(e, f)
$0
$15,000
$0
$12,500
$50,000
$5,200
$20,900
$0
$1,000
$2,000
$3,000
$100,000
$125,000
MT
(a, d, e)
NE (g)
NV
NH (b)
NJ (f)
$250,000
5.2% > $0
4.25% of federal
adjusted gross income
with modification
5.35% > $0
7.05% > $24,680
7.85% > $81,080
9.85% > $152,540
NM
3%
4%
5%
>
>
>
$0
$5,000
$10,000
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
6.9%
>
>
>
>
>
>
>
$0
$2,800
$4,900
$7,400
$10,100
$13,000
$16,700
None
5%
1.40%
1.75%
3.50%
5.52%
6.37%
8.97%
>
>
>
>
>
>
>
$0
$0
$20,000
$35,000
$40,000
$75,000
$500,000
1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
4.5%
5.0%
5.5%
6.0%
2.46%
3.51%
5.01%
6.84%
1.7%
3.2%
4.7%
4.9%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$0
$3,000
$18,000
$29,000
$0
$5,500
$11,000
$16,000
NY
(f, g)
RI (d)
NC
ND
(d)
OH
(a, d, f, h)
OK
OR
(d, e, f)
PA (f)
4.00%
4.50%
5.25%
5.90%
6.45%
6.65%
6.85%
8.82%
5.8%
1.22%
2.27%
2.52%
2.93%
3.22%
0.534%
1.068%
2.137%
2.671%
3.204%
3.739%
4.272%
4.960%
5.392%
0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
5.25%
5.0%
7.0%
9.0%
9.9%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
3.07% >
$0
$8,200
$11,300
$13,350
$20,550
$77,150
$205,850
$1,029,250
$0
$0
$36,900
$89,350
$186,350
$405,100
$0
$5,200
$10,400
$15,650
$20,900
$41,700
$83,350
$104,250
$208,500
$0
$1,000
$2,500
$3,750
$4,900
$7,200
$8,700
$0
$3,300
$8,250
$125,000
$0
SC (d)
SD
TN (b)
TX
UT
VT (d)
VA
WA
WV
WI (d)
WY
DC
3.75% >
4.75% >
5.99% >
3%
4%
5%
6%
7%
None
6%
None
5%
3.55%
6.80%
7.80%
8.80%
8.95%
>
>
>
>
>
$0
$59,600
$135,500
$2,880
$5,760
$8,640
$11,520
$14,400
>
$0
>
>
>
>
>
>
$0
$0
$36,900
$89,350
$186,350
$405,100
None
3.0%
4.0%
4.5%
6.0%
6.5%
>
>
>
>
>
$0
$10,000
$25,000
$40,000
$60,000
None
4.00%
6.00%
8.50%
8.95%
>
>
>
>
$0
$10,000
$40,000
$350,000
2.00%
3.00%
5.00%
5.75%
4.40%
5.84%
6.27%
7.65%
>
>
>
>
>
>
>
>
$0
$3,000
$5,000
$17,000
$0
$10,910
$21,820
$240,190
(a) 2014 rates but 2013 brackets for California, Idaho, Montana,
and Ohio. Laws in these states forbid revenue officials from
inflation-indexing brackets until mid-year.
(b) Tax applies to interest and dividend income only.
(c) Rates apply to regular tax table. A special tax table is available
for low income taxpayers which reduces their tax payments.
(d) Bracket levels adjusted for inflation each year.
(e) These states allow some or all of federal income tax paid to be
deducted from state taxable income.
(f) Local income taxes are excluded. Twelve states have county or
city level income taxes; the average rate within each jurisdiction
is: 0.5% in AL; 1.38% in DE; 1.49% in IN; 0.5% in KS; 2.08% in
KY; 2.88% in MD; 1.75% in MI; 0.5% in MO; 2.11% in NY; 2.25%
in OH; 0.36% in OR; and 2% in PA (weighted local rates are from
Tax Foundation, 2014 State Business Tax Climate Index)
(g) New York and Nebraska have tax benefit recapture, by which
many high-income taxpayers pay their top tax rate on all income,
not just on amounts above the bracket threshold
(h) Ohio has suspended inflation indexing for the years 20132015. Maine has suspended inflation indexing for the years 20142015.

Note: Brackets are for single taxpayers. Some states double
bracket widths for joint filers (AL, AZ, CT, HI, ID, KS, LA, ME, NE,
OR). NY doubles all except the 6.85% bracket, which is effective
at $300,000. CA doubles all but the top bracket. Some states
increase but do not double brackets for joint filers (GA, MN, NM,
NC, ND, OK, RI, VT, WI). MD decreases some and increases
others. NJ adds a 2.45% rate and doubles some bracket widths.
Consult Tax Foundation website for tables for joint filers and
married filing separately.
Source: Tax Foundation; state statutes, state tax forms and
instructions; Commerce Clearinghouse
Table 13
State Individual Income Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE
FL (a)
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$899
$627
$0
$475
$816
$1,453
$946
$2,054
$1,307
$0
$825
$1,112
$763
$1,206
$730
$987
$1,005
$803
$539
$1,085
$1,214
$1,801
$701
$1,489
$504
$853
Rank
36
44
41
27
6
22
1
7
44
26
13
31
11
33
19
17
28
39
14
10
3
34
5
40
25
Collections
State
Per Capita
MT
NE
NV (a)
NH (b)
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD (a)
TN (b)
TX (a)
UT
VT
VA
WA (a)
WV
WI
WY (a)
Rank
$899
$994
$0
$62
$1,257
$553
$1,985
$1,070
$625
$782
$730
$1,500
$792
$1,029
$659
$0
$28
$0
$870
$956
$1,254
$0
$946
$1,183
$0
23
18
44
42
8
38
2
15
37
30
32
4
29
16
35
44
43
44
24
20
9
44
21
12
44

(a) State has no individual income tax.
(b) State does not tax wage income, but does tax interest and
dividend income.
by state.
Table 14
State and Local Individual Income
Tax Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE
FL (a)
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$918
$606
$0
$445
$775
$1,347
$893
$1,806
$1,360
$0
$784
$910
$741
$874
$954
$963
$940
$1,033
$527
$1,070
$1,823
$1,761
$688
$1,404
$470
$806
Rank
37
44
41
31
8
24
3
7
44
30
22
32
26
19
18
20
15
39
14
2
4
33
6
40
29
Collections
State
Per Capita
MT
NE
NV (a)
NH (b)
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD (a)
TN (b)
TX (a)
UT
VT
VA
WA (a)
WV
WI
WY (a)
DC
$817
$938
$0
$63
$1,204
$529
$2,289
$1,028
$637
$1,135
$632
$1,426
$1,095
$966
$625
$0
$30
$0
$822
$888
$1,182
$0
$898
$1,128
$0
$2,142
Rank
28
21
44
42
9
38
1
16
34
11
35
5
13
17
36
44
43
44
27
25
10
44
23
12
44
(2)
(a) State has no individual income tax.

(b) State does not tax wage income but does tax interest and dividend income.
by state.
Table 15

State Rates
Brackets
AL 6.5% >
$0
AK 0% > $0

2%
> $25,000

3%
> $49,000

4%
> $74,000

5%
> $99,000

6%
> $124,000

7%
> $148,000

8%
> $173,000

9%
> $198,000

9.4%
> $222,000
AZ (a) 6.5%
>
AR (b)

1%
2%
3%
5%
6%
6.5%
>
$0
> $3,000
> $6,000
> $11,000
> $25,000
> $100,000
$0
CA
8.84%
>
CO
4.63% >
$0
$0
CT (d) 9%
>
$0
DE (e) 8.7%
>
$0
FL 5.5% >
$0

State Rates

5%
6%
LA 4% > $0

5%
> $25,000

6%
> $50,000

7%
> $100,000

8%
> $200,000
ME

3.50% >
$0
7.93% > $25,000
8.33% > $75,000
8.93% > $250,000
MD 8.25% >
$0
MA 8.0% >
$0
MI 6.0% >
$0
MN 9.8% >
$0
MS 3% > $0

4% > $5,000

5%
> $10,000
MO 6.25% >
$0
MT
6.75% >
$0
NE

5.58% >
$0
7.81% > $100,000
GA 6% > $0
NV None
HI 4.4% > $0

5.4% > $25,000

6.4%
> $100,000
NJ (h)
ID 7.4% >
$0
IL (f)
9.5%
>
$0
IN (g)
7.5%
>
$0
Brackets
> $50,000
> $100,000
NH 8.5% >
9%
$0
> $100,000
NM 4.8% > $0

6.4%
> $500,000

7.3% > $1mil.
NY 7.1% >
$0
IA 6% > $0

8%
> $25,000

10%
> $100,000

12%
> $250,000
NC(c) 6.0% >
$0
KS 4% > $0

7%
> $50,000
OH (e)
KY 4% > $0
ND

1.48% >
$0
3.73% > $25,000
4.53% > $50,000
OK 6% > $0

State Rates
Brackets
OR 6.6% > $0

7.6%
> $1 mil.
PA
9.99% >
$0
RI 9% > $0
SC 5% > $0
SD None
TN 6.5% >
$0
TX (e)
UT 5% > $0

State Rates
Brackets
VT 6.0% > $0

7.0% > $10,000

8.5% > $25,000
VA (e)
6%
>
$0
WA (e)
WV 6.5% >
$0
WI 7.9% >
$0
WY None
DC
9.975% >
$0
(a) Arizonas rate is scheduled to decrease to 6% in 2015.

(b) Arkansas assesses a surcharge of 3% of the taxpayers total
liability.
(c) The tax rate in North Carolina will decrease to 5% in 2015.
(d) Rate includes a 20% surtax, which effectively increases the
rate from 7.5% to 9%. Surtax is required by businesses with at
least $100 million annual gross income.
(e) Ohio, Texas, and Washington do not have a corporate
income tax but do have a gross receipts tax with rates not strictly
comparable to corporate income tax rates. See Table 18 for more
information. Delaware and Virginia have a gross receipts tax in
addition to the corporate income tax
(f) Illinoiss rate includes two separate corporate income taxes,
one at a 7% rate and one at a 2.5% rate.
(g) The tax rate in Indiana will decrease to 7% on July 1, 2014.
(h) Corporations with entire net income greater than $100,000
pay 9% on all taxable income, companies with entire net income
greater than $50,000 and less than or equal to $100,000 pay 7.5%
on all taxable income, and companies with entire net income less
than or equal to $50,000 pay 6.5% on all taxable income.
Note: In addition to regular income taxes, many states impose
other taxes on corporations such as gross receipts taxes and
franchise taxes. Some states also impose an alternative minimum
tax and special rates on financial institutions
Source: Tax Foundation; state tax statutes, forms, and
instructions; Commerce Clearinghouse
Table 16
State Corporate Income Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE (b)
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$135
$86
$911
$100
$137
$210
$96
$174
$288
$104
$60
$58
$119
$272
$147
$139
$110
$132
$63
$175
$150
$302
$81
$199
$133
$50
Rank
38
1
35
20
9
36
13
5
32
42
43
27
6
17
19
31
24
41
12
16
4
39
10
22
45
Collections
State
Per Capita
MT
NE
NV (a)
NH
NJ
NM
NY
NC
ND
OH (b)
OK
OR
PA
RI
SC
SD (a)
TN
TX (b)
UT
VT
VA (b)
WA (a, b)
WV
WI
WY (a)
Rank
$132
$127
$0
$395
$218
$135
$234
$126
$312
$10
$117
$112
$144
$117
$54
$72
$191
$0
$91
$154
$103
$0
$104
$163
$0
23
25
47
2
8
21
7
26
3
46
28
30
18
29
44
40
11
47
37
15
34
47
33
14
47

(a) No corporate income tax. Also includes special financial institution taxes.
(b) The Census Bureau does not classify revenue from gross
receipts taxes such as those in Delaware, Ohio, Texas, Virginia,
Washington as corporate tax revenue. See Table 18 for gross
receipts taxes.
by state.
Table 17
State and Local Corporate
Income Tax Collections Per Capita
Fiscal Year 2011

State
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE (b)
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
Collections
Per Capita Rank
$156
$63
$1,002
$87
$129
$256
$75
$188
$384
$99
$69
$49
$108
$235
$110
$82
$86
$144
$43
$157
$133
$293
$73
$188
$117
$65
41
1
33
22
6
37
11
4
30
39
42
28
9
27
36
34
18
44
16
21
5
38
10
24
40

State
Collections
Per Capita Rank
MT
NE
NV (a)
NH
NJ
NM
NY
NC
ND
OH (b)
OK
OR
PA
RI
SC
SD (a)
TN
TX (b)
UT
VT
VA (b)
WA (a, b)
WV
WI
WY (a)
DC
$125
$84
$0
$443
$251
$111
$523
$114
$236
$29
$94
$134
$179
$141
$46
$19
$168
$0
$89
$168
$99
$0
$166
$149
$0
$624
23
35
47
3
7
26
2
25
8
45
31
20
12
19
43
46
14
47
32
13
29
47
15
17
47
(2)
(a) No corporate income tax. Also includes special financial

institution taxes.
(b) The Census Bureau does not classify revenue from gross
receipts taxes such as those in Delaware, Ohio, Texas, Virginia,
Washington as corporate tax revenue. See Table 18 for gross
receipts taxes.
by state.
Table 18
State Gross Receipts Taxes

State
Name of Tax
Range of Rates
DE
Manufacturers & Merchants

License Tax
0.0996% - 0.7468%
OH
Commercial Activities Tax (CAT) 0.26%
TX
Margin Tax
0.4875% - 0.975%
VA (a)
Business/Professional/Occupational

License Tax (BPOL)
0.02% - 0.58%
WA Business & Occupation Tax (B&O)
0.13% - 3.3%
(a) Virginias tax is locally levied and rates vary by business and
jurisdiction.
Note: Gross receipts taxes are complex business taxes imposed
at a low rate but on a wide base of transactions, resulting in high
effective tax rates that can vary by industry. These taxes also
often have minimum taxes that can result in much higher effective
rates for some small businesses.
Source: Commerce Clearing House; state revenue departments;
Weldon Cooper Center for Public Service.
Table 19

State
AL
AK
AZ
AR
CA (b)
CO
CT
DE
FL
GA
HI (c)
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT (d)
NE
NV
NH
NJ (e)
NM (c)
NY
NC
ND
OH
State Tax
Avg. Local Combined
Rate
Rank Tax Rate(a)
Rate
Rank
4.00% 38 4.51% 8.51% 6
None 46 1.69% 1.69% 46
5.60% 28 2.57% 8.17% 9
6.50% 9 2.69% 9.19% 2
7.50%
1
0.91%
8.41%
8
2.90% 45 4.49% 7.39% 15
6.35% 11 None 6.35% 31
None 46 None None 47
6.00% 16 0.62% 6.62% 29
4.00% 38 2.97% 6.97% 23
4.00%
38
0.35%
4.35%
45
6.00% 16 0.03% 6.03% 36
6.25% 12 1.91% 8.16% 10
7.00% 2 None 7.00% 21
6.00% 16 0.78% 6.78% 27
6.15% 15 2.00% 8.15% 12
6.00% 16 None 6.00% 37
4.00% 38 4.89% 8.89% 3
5.50% 29 None 5.50% 42
6.00% 16 None 6.00% 37
6.25% 12 None 6.25% 33
6.00% 16 None 6.00% 37
6.875% 7 0.31% 7.19% 18
7.00% 2 0.004% 7.00% 20
4.225% 37 3.36% 7.58% 14
None
46
None
None
47
5.50% 29 1.29% 6.79% 26
6.85% 8 1.08% 7.93% 13
7.00%
2
-0.03%
6.97%
24
5.125%
32
2.14%
7.26%
16
4.00% 38 4.47% 8.47% 7
4.75% 35 2.15% 6.90% 25
5.00% 33 1.55% 6.55% 30
5.75% 27 1.36% 7.11% 19
General Sales Taxes

State
OK
OR
PA
RI
SC
SD (c)
TN
TX
UT (b)
VT
VA (b)
WA
WV
WI
WY
DC
State Tax
Avg. Local Combined
Rate
Rank Tax Rate(a)
Rate
Rank
4.50% 36 4.22% 8.72% 5

6.00% 16 0.34% 6.34% 32
7.00% 2 None 7.00% 21
6.00% 16 1.19% 7.19% 17
4.00%
38
1.83%
5.83%
40
7.00% 2 2.45% 9.45% 1
6.25% 12 1.90% 8.15% 11
5.95%
26
0.73%
6.68%
28
6.00% 16 0.14% 6.14% 34
5.30%
31
0.33%
5.63%
41
6.50% 9 2.38% 8.88% 4
6.00%
16
0.07%
6.07%
35
5.00% 33 0.43% 5.43% 44
4.00% 38 1.49% 5.49% 43
5.75% (27)
None 5.75% (41)
(a) City county and municipal rates vary. These rates are weighted
by population to compute an average local tax rate.
(b) Three states levy mandatory, statewide, local add-on sales
taxes at the state level: California (1%), Utah (1.25%), and Virginia
(1%). We include these in their state sales tax.
(c) The sales taxes in Hawaii, New Mexico, and South Dakota
have broad bases that include many business-to-business
services.
(d) Due to data limitations, table does not include sales taxes in
local resort areas in Montana.
(e) Some counties in New Jersey are not subject to statewide
sales tax rates and collect a local rate of 3.5%. Their average local
score is represented as a negative.
Source: Sales Tax Clearinghouse; Tax Foundation.
General Sales Taxes
Table 20
State General Sales Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE (a)
FL
GA
HI (b)
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$786
$473
$0
$954
$954
$825
$447
$1,047
$0
$1,011
$538
$1,948
$770
$624
$1,015
$790
$982
$698
$614
$801
$695
$766
$904
$921
$1,031
$516
Rank
43
46
15
14
21
44
6
46
11
41
1
25
35
8
24
12
30
37
23
31
26
19
17
7
42
Collections
State
Per Capita
MT (a)
NE
NV
NH (a)
NJ
NM (b)
NY
NC
ND
OH
OK
OR (a)
PA
RI
SC
SD (b)
TN
TX
UT
VT
VA
WA
WV
WI
WY
$0
$849
$1,254
$0
$915
$956
$609
$575
$1,622
$717
$636
$0
$719
$802
$623
$1,012
$1,013
$948
$655
$546
$428
$1,547
$689
$750
$1,738
Rank
46
20
5
46
18
13
38
39
3
29
34
46
28
22
36
10
9
16
33
40
45
4
32
27
2

(a) No state-level general sales tax.
(b) The sales taxes in Hawaii, New Mexico, and South Dakota have
broad bases that include many services, so figures are not strictly
comparable to other states.
Note: Some states levy gross receipts taxes in addition to sales taxes,
which Census includes in sales tax collections data. See Table 18 for
information on gross receipts taxes. See Table 39 for average people
per household by state. DC is included only in state-local combined
data.
General Sales Taxes
Table 21
State and Local General Sales Tax Collections
Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$971
$829
$465
$1,276
$1,246
$1,069
$1,028
$908
$0
$1,114
$875
$1,820
$753
$707
$964
$949
$1,147
$665
$1,438
$761
$670
$747
$959
$894
$999
$825
Rank
30
46
9
10
16
18
25
47
14
27
3
37
39
20
22
13
42
4
35
41
38
21
26
19
31
Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$0
$921
$1,194
$0
$923
$1,350
$1,234
$862
$1,329
$823
$1,039
$0
$753
$784
$677
$1,338
$1,277
$1,071
$874
$535
$555
$1,904
$653
$779
$1,851
$1,440
Rank
47
24
12
47
23
5
11
29
7
32
17
47
36
33
40
6
8
15
28
45
44
1
43
34
2
(4)
Note: Some states levy gross receipts taxes in addition to sales

taxes, which Census includes in collections data. See Table 18
for information on gross receipts taxes. See Table 39 for average
people per household by state.
General Sales Taxes
Table 22
State Gasoline Tax Rates (Cents Per Gallon)

Other Taxes
State
Excise Tax
and Fees
Total
Rank
Fed. 18.4

AL 16.0 4.95 20.95 38
AK
8.0
4.4
12.40
50
AZ 18.0
1.0 19.00 42
AR 21.5
0.3 21.80 36
CA 39.5 12.97 52.47 1
CO 22.0
0.0 22.00 33
CT 25.0 24.3 49.30 3
DE 23.0
0.0 23.00 31
FL
4.0 32.03 36.03 11
GA
7.5 20.95 28.45 21
HI 17.0 32.11 49.11 4
ID
25.0
0.0 25.00 27
IL
19.0 20.1 39.10 6
IN
18.0 20.69 38.69 8
IA
21.0
1.0 22.00 33
KS 24.0
1.0 25.00 27
KY 29.4
1.4 30.80 16
LA 20.0
0.0 20.00 39
ME 30.0 0.01 30.01 18
MD 23.9
3.1 27.00 25
MA 24.0
2.5 26.50 26
MI 19.0 20.1 39.10 6
MN 28.5
0.1 28.60 20
MS 18.0 0.38 18.38 44
MO 17.0
0.3 17.30 45
MT 27.0 0.75 27.75 23
NE 26.4
0.9 27.30 24
NV 23.0 10.14 33.14 13
NH 18.0 1.63 19.63 41
NJ 10.5
4.0 14.50 49
NM 17.0 1.88 18.88 43
NY 8.05 41.52 49.57 2
NC 37.5 0.25 37.75 9
ND 23.0
0.0 23.00 31
OH 28.0
0.0 28.00 22
Excise Taxes
State Gasoline Tax Rates (Cents Per Gallon)

State

Excise Tax
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
Other Taxes
and Fees
16.0
30.0
0.0
32.0
16.0
22.0
20.0
20.0
24.5
18.2
14.78
37.5
20.5
30.9
23.0
23.5
Total
Rank
1.0 17.00 47
1.07 31.07 19
41.8 41.80 5
1.0 33.00 14
0.75 16.75 48
0.0 22.00 33
1.4 21.40 37
0.0 20.00 39
0.0 24.50 29
13.77 31.97 17
2.5 17.28 46
0.0 37.50 10
15.2 35.70 12
2.0 32.90 15
1.0 24.00 30
0.0 23.50 20
Note: The American Petroleum Institute (API) has developed a

methodology for determining the average tax rate on a gallon
of fuel. Rates may include any of the following: excise taxes,
environmental fees, storage tank taxes, other fees or taxes,
and general sales tax. In states where gasoline is subject to the
general sales tax, or where the fuel tax is based on the average
sale price, the average rate determined by API is sensitive to
changes in the price of gasoline. States that fully or partially apply
general sales taxes to gasoline are CA, CT, GA, IL, IN, MI, and NY.
Source: American Petroleum Institute.
Excise Taxes
Table 23
Share of State & Local Road Spending Covered
by State & Local Tolls, User Fees, & User Taxes
Fiscal Year 2011

State

Tolls &
User Fees Rank
Gasoline & Total, Tolls,

License
User Fees,
Taxes (a) & User Taxes
U.S. 8.3%
AL
0.7% 39
AK 3.9% 22
AZ 0.7% 38
AR 1.9% 30
CA
4.4%
20
CO 5.2% 17
CT 0.1% 49
DE
48.1%
1
FL
15.1%
6
GA 1.0% 36
HI
0.8%
37
ID
2.9% 27
IL
9.8% 10
IN
0.2% 48
IA
0.4% 43
KS 5.2% 18
KY 0.2% 47
LA
1.6% 33
ME
12.7%
7
MD
12.5%
8
MA
18.2%
5
MI
3.3% 25
MN 1.4% 34
MS 0.2% 46
MO 0.6% 40
MT 1.6% 32
NE 3.7% 24
NV 0.5% 41
NH
19.5%
4
NJ
32.8%
2
NM 1.3% 35
NY
29.1%
3
NC
0.3%
44
ND 1.9% 29
OH 5.6% 15
Excise Taxes
42.1% 50.4%
38.1% 38.9%
6.7% 10.5%
40.1% 40.8%
44.3% 46.2%
60.0%
64.4%
45.7% 50.9%
43.5% 43.6%
30.5%
78.6%
53.7%
68.8%
42.3% 43.4%
76.6%
77.3%
38.0% 40.9%
44.4% 54.2%
42.9% 43.1%
46.2% 46.6%
36.5% 41.7%
43.9% 44.1%
23.8% 25.4%
36.2%
48.8%
40.6%
53.1%
40.5%
58.7%
53.8% 57.0%
40.6% 41.9%
32.9% 33.1%
31.0% 31.6%
39.8% 41.4%
42.6% 46.3%
37.6% 38.1%
38.5%
58.0%
25.7%
58.5%
31.8% 33.1%
27.4%
56.5%
59.3%
59.6%
27.9% 29.8%
50.5% 56.1%
Rank
38
50
37
25
4
20
29
1
3
30
2
36
16
31
23
34
27
47
22
17
6
10
32
41
43
35
24
39
9
8
42
11
5
44
12
Share of State & Local Road Spending Covered
by State & Local Tolls, User Fees, and User
Taxes
Fiscal Year 2011

State

Tolls &
User Fees Rank
Gasoline & Total, Tolls,

License
User Fees,
Taxes (a) & User Taxes
Rank
OK 9.7% 11 45.5% 55.2% 14

OR 3.1% 26 51.9% 55.0% 15
PA
9.6% 12 32.2% 41.8% 33
RI
5.3%
16
53.3%
58.6%
7
SC 4.6% 19 47.3% 51.9% 19
SD 0.5% 42 21.0% 21.5% 49
TN 0.0% 50 52.9% 53.0% 18
TX
10.0%
9
46.0%
56.0%
13
UT 2.0% 28 26.8% 28.8% 46
VT 0.2% 45 28.7% 29.0% 45
VA
3.7% 23 40.9% 44.7% 26
WA 6.7% 14 42.2% 48.9% 21
WV 7.4% 13 30.7% 38.1% 40
WI
4.3% 21 39.4% 43.6% 28
WY 1.7% 31 22.7% 24.5% 48
DC 0.0% 51 22.4% 22.5% (49)

(a) Previous editions of Facts and Figures have not included
license taxes; if such taxes were excluded as in previous years,
state and local road spending would be only 35.2% funded by user
fees and user taxes, similar to Fiscal Year 2010.

Source: Tax Foundation calculations from U.S. Census
Bureau;State and Local Government Financeand Federal
Highway Administration data. State-local table includes state-local
road expenses but excludes federal aid. More information at http://
taxfoundation.org/article/gasoline-taxes-and-user-fees-pay-onlyhalf-state-local-road-spending.
Excise Taxes
Table 24
State Cigarette Excise Tax Rates
(Dollars Per 20-Pack)

State
Tax Rate
Fed.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$1.0066
$0.425
$2.00
$2.00
$1.15
$0.87
$0.84
$3.40
$1.60
$1.339
$0.37
$3.20
$0.57
$1.98
$0.995
$1.36
$0.79
$0.60
$0.36
$2.00
$2.00
$3.51
$2.00
$2.83
$0.68
$0.17
Rank
46
11
11
29
32
33
4
21
26
47
5
41
16
31
25
35
39
48
11
11
2
11
7
36
50

State
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
Tax Rate
$1.70
$0.64
$0.80
$1.78
$2.70
$1.66
$4.35
$0.45
$0.44
$1.25
$1.03
$1.18
$1.60
$3.50
$0.57
$1.53
$0.62
$1.41
$1.70
$2.62
$0.30
$3.025
$0.55
$2.52
$0.60
$2.86
Rank
18
37
34
17
8
20
1
44
45
27
30
28
21
3
41
23
38
24
18
9
49
6
43
10
39
(7)
Note: Local taxes are not included and can be substantial.

Source: Tax Foundation; RJ Reynolds; state revenue departments.
Excise Taxes
Table 25
State Spirits Excise Tax Rates,
(Dollars Per Gallon)

State
Tax Rate(a) Rank
Fed.
AL (b)
AK (a)
AZ
AR (d, e)
CA (a)
CO
CT (a)
DE (a)
FL (a)
GA (a)
HI
ID (b)
IL (a)
IN (a)
IA (b)
KS
KY (c)
LA (a)
ME (b)
MD (a, e)
MA (a)
MI (b)
MN (d, e)
MS (b)
MO
$13.50
$18.23
$12.80
$3.00
$6.57
$3.30
$2.28
$5.40
$3.75
$6.50
$3.79
$5.98
$10.92
$8.55
$2.68
$12.43
$2.50
$6.76
$2.50
$5.80
$4.41
$4.05
$11.91
$8.71
$7.41
$2.00
4
5
41
18
39
46
28
35
19
34
22
10
14
42
6
43
17
43
24
32
33
9
13
15
47

State
Tax Rate(a) Rank
MT (b)
NE
NV (a)
NH (b)
NJ
NM
NY (a)
NC (b)
ND (a, e)
OH (b)
OK
OR (b)
PA (b)
RI (a)
SC (d)
SD (a, e)
TN (d)
TX (a)
UT (b)
VT (b)
VA (b)
WA (e, f)
WV (b)
WI
WY (b)
DC (e)
$9.34
$3.75
$3.60
$0.00
$5.50
$6.06
$6.44
$12.36
$4.66
$9.32
$5.56
$22.73
$7.21
$3.75
$5.42
$4.68
$4.46
$2.40
$12.19
$5.86
$19.19
$35.22
$1.87
$3.25
$0.00
$5.37
11
35
38
49
26
21
20
7
30
12
25
2
16
35
27
29
31
45
8
23
3
1
48
40
49
(29)
(a) Different rates also applicable according to alcohol content, place of production,
size of container, or place purchased (on- or off-premise or on board airlines).
(b) States where the government controls sales. In these control states, products
are subject to ad valorem mark-up and excise taxes. The excise tax rate is calculated
using a methodology developed by the Distilled Spirits Council of the United States.
(c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate.
(d) Includes case fees and/or bottle fees which may vary with size of container.
(e) Includes sales taxes specific to alcoholic beverages.
(f) Includes the retail (17%) and distributor (10%) license fees, converted into a
gallonage excise tax rate.

Note: Rates are those applicable to off-premise sales of 40% alcohol by volume
(a.b.v.) distilled spirits in 750mL containers.
Source: Distilled Spirits Council of the United States; Tax Foundation.
Excise Taxes
Table 26

State
Fed.
AL
AK
AZ
AR (c, b)
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY(d)
LA
ME
MD (c)
MA
MI
MN (c, b)
MS (a)
MO
State Wine Excise Tax Rates

Tax Rate
$1.07
$1.70
$2.50
$0.84
$1.42
$0.20
$0.32
$0.72
$0.97
$2.25
$1.51
$1.38
$0.45
$1.39
$0.47
$1.75
$0.30
$3.56
$0.11
$0.60
$1.38
$0.55
$0.51
$1.18
$0.42
Rank
5
2
26
10
45
40
27
22
3
8
12
37
11
36
4
41
1
46
31
12
33
35
16
38
Average
State-Local
State
Tax Rate (a) Rank
MT
NE
NV
NH (a)
NJ
NM
NY
NC
ND
OH
OK
OR
PA (a)
RI
SC
SD (c)
TN (b)
TX
UT (a)
VT
VA
WA
WV
WI
WY (a)
DC (c)
$1.06
$0.95
$0.70
$0.88
$1.70
$0.30
$1.00
$1.06
$0.32
$0.72
$0.67
$0.60
$1.08
$1.21
$1.27
$0.20
$0.55
$1.51
$0.87
$1.00
$0.25
$1.61
19
23
29
24
5
41
21
18
39
27
30
31
17
15
14
44
33
8
25
20
43
(7)
(a) Control states, where the government controls all sales. Products can
be subject to ad valorem mark-up and excise taxes.
(b) Includes case fees and/or bottle fees which may vary with size of
container.
(c) Includes sales taxes specific to alcoholic beverages.
(d) Includes the wholesale tax rate of 11%, converted into a gallonage
excise tax rate.
Note: Rates are those applicable to off-premise sales of 11% alcohol by
volume (a.b.v.) non-carbonated wine in 750ml containers. States may
apply different rates to other wines, such as sparkling wines. Federal
rates vary by alcohol content and type of wine, ranging up to $3.15 for
21-24 percent alcohol and $3.40 for sparking wine.
Excise Taxes
Table 27
State Beer Excise Tax Rates

State
Fed.
AL (b)
AK
AZ
AR (c, d)
CA
CO
CT
DE
FL
GA (b)
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD (c)
MA
MI
MN (c)
MS
MO
Tax Rate(a) Rank

$0.58
$1.05
$1.07
$0.16
$0.34
$0.20
$0.08
$0.23
$0.16
$0.48
$1.01
$0.93
$0.15
$0.23
$0.12
$0.19
$0.18
$0.78
$0.32
$0.35
$0.45
$0.11
$0.20
$0.47
$0.43
$0.06
3
2
35
18
29
46
26
37
9
4
5
38
27
42
31
32
6
19
17
11
44
28
10
12
49

State
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI (d)
SC
SD
TN (e)
TX
UT
VT
VA
WA
WV
WI
WY
DC (c)
Tax Rate(a) Rank

$0.14
$0.31
$0.16
$0.30
$0.12
$0.41
$0.14
$0.62
$0.39
$0.18
$0.40
$0.08
$0.08
$0.11
$0.77
$0.27
$1.17
$0.20
$0.41
$0.27
$0.26
$0.26
$0.18
$0.06
$0.02
$0.58
40
20
35
21
41
14
39
8
16
33
15
45
46
43
7
22
1
30
13
23
25
24
34
48
50
(9)
(a) Local excise taxes excluded.

(b) Includes statewide local tax in Alabama ($0.52) and Georgia ($0.53).
(c) Includes sales taxes specific to alcoholic beverages.
(d) Includes case fees and/or bottle fees which may vary with size of
container.
(e) Includes the wholesale tax rate of 17%, converted into a gallonage
excise tax rate.
Note: Rates are those applicable to off-premise sales of 4.7% a.b.v. beer
in 12 ounce containers.
Excise Taxes
Table 28
State and Local Cell Phone Tax Rates
as of July 1, 2013

State
Fed. (a)
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
Avg. StateLocal Tax Rate Rank

5.6%
7.44%
11.84%
11.96%
13.39%
10.05%
10.70%
7.79%
6.23%
16.56%
8.82%
7.48%
2.63%
15.81%
10.71%
8.61%
13.10%
10.48%
7.06%
7.31%
12.53%
7.79%
7.45%
9.46%
9.05%
14.58%
40
15
14
9
24
21
36
45
4
29
38
48
5
20
30
10
23
43
41
13
35
39
26
27
7

State
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
Avg. StateLocal Tax Rate Rank

6.01%
18.48%
2.05%
8.17%
8.85%
11.02%
17.74%
8.46%
11.13%
8.20%
9.87%
1.79%
14.05%
14.59%
10.52%
13.02%
11.55%
11.73%
12.61%
8.32%
6.54%
18.60%
6.16%
7.10%
7.60%
11.56%
47
2
49
34
28
19
3
31
18
33
25
50
8
6
22
11
17
16
12
32
44
1
46
42
37
(17)
(a) The federal tax listed is the Federal Universal Service Fund
(USF).
Note: The local tax rate is calculated as the average of the tax in
the largest city and the capital city.
Source: Scott Mackey, KSE Partners, LLP, based on Methodology
from Council on State Taxation, 50-State Study and Report on
Telecommunications Taxation, May 2005.
Excise Taxes
Table 29

State

Candy, and Soda
State
General
Grocery
Sales Tax
Treatment
AL
AK
AZ
AR
CA (a)
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
Candy
Treated as
Groceries
Soda
Treated as
Groceries
4.00%
Included in Base Yes

5.60% Exempt Yes
6.50% 1.50% Yes
7.50%
Exempt
Yes
2.90% Exempt No
6.35% Exempt No

6.00% Exempt No
4.00% Exempt Yes
4.00%
6.00%
6.25% 1.00% No
7.00% Exempt No
6.00% Exempt No
6.15%
6.00% Exempt No
4.00% Exempt Yes
5.50% Exempt No
6.00% Exempt No
6.25% Exempt Yes
6.00% Exempt Yes
6.875% Exempt No
7.00%
4.225% 1.225% Yes

5.50%
Exempt
Yes
6.85% Exempt Yes

7.00% Exempt No
5.125% Exempt Yes
4.00% Exempt No
5.75% Exempt No
5.00% Exempt No
5.75% Exempt Yes
Yes
Yes
Yes
No
No
No
No
Yes
Yes
Yes
No
No
No
Yes
No
Yes
No
No
Yes
Yes
No
Yes
Yes
Yes
Yes
No
Yes
No
No
No
No
Excise Taxes

State

Candy, and Soda
State
General
Grocery
Sales Tax
Treatment
OK
OR
PA
RI
SC
SD
TN
TX
UT (a)
VT
VA (a)
WA
WV
WI
WY
DC
Candy
Treated as
Groceries
Soda
Treated as
Groceries
4.50%

6.00% Exempt Yes
7.00% Exempt No
6.00% Exempt Yes
4.00%
7.00% 5.00% Yes
6.25% Exempt No
5.95%
1.75%
Yes
6.00% Exempt Yes
5.30%
2.50%
Yes
6.50% Exempt Yes
6.00% Exempt Yes
5.00% Exempt No
4.00% Exempt Yes
5.75% Exempt Yes
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
No
Yes
No
(a) Three states collect a separate, uniform local add-on sales

tax: California (1%), Utah (1.25%), and Virginia (1%). We include
these in their state sales tax.
Source: Tax Foundation, Overreaching on Obesity: Governments
Consider New Taxes on Soda and Candy (Oct. 2011); Commerce
Clearinghouse.
Excise Taxes
Table 30
State and Local Excise Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$514
$559
$466
$320
$457
$509
$378
$634
$560
$594
$314
$756
$288
$672
$418
$426
$377
$590
$581
$511
$596
$368
$376
$705
$455
$398
Rank
19
26
47
27
23
41
11
18
15
48
3
49
8
34
33
42
16
17
22
14
44
43
5
28
36
Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$545
$391
$871
$686
$445
$383
$662
$416
$605
$436
$334
$379
$658
$628
$331
$450
$442
$541
$378
$938
$468
$682
$755
$488
$284
$862
Rank
20
37
2
6
30
38
9
35
13
32
45
39
10
12
46
29
31
21
40
1
25
7
4
24
50
(3)
Note: Excise taxes are sales and other special taxes imposed on
select items, such as tobacco products, alcoholic beverages, and
motor fuels. This table also includes excise taxes, or selective
sales taxes, on amusements, insurance premiums, parimutuels,
and public utilities. See Table 39 for average people per household
by state.
Excise Taxes
Table 31
Mean Property Taxes Paid as a Percentage of
Owner-Occupied Housing Value
2012
Effective
State
Tax Rate
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
1.15%
0.41%
1.01%
0.76%
0.62%
0.81%
0.62%
1.52%
0.54%
1.07%
0.96%
0.29%
0.74%
2.01%
0.87%
1.37%
1.32%
0.79%
0.49%
1.15%
1.02%
1.12%
1.58%
1.14%
0.63%
1.01%
Rank
49
25
35
43
33
42
10
46
21
27
50
38
2
29
14
15
34
48
17
23
20
8
19
41
24
Effective
State
Tax Rate
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
Rank
0.76%
1.68%
0.91%
1.90%
2.09%
0.64%
1.40%
0.83%
1.14%
1.55%
0.84%
1.03%
1.42%
1.49%
0.54%
1.18%
0.74%
1.72%
0.67%
1.63%
0.83%
1.00%
0.52%
1.76%
0.54%
0.61%
36
6
28
3
1
40
13
31
18
9
30
22
12
11
44
16
37
5
39
7
32
26
47
4
45
(44)
Note: The figures in this table are mean effective property tax
rates on owner-occupied housing (total real taxes paid/total
home value). As a result, the data exclude property taxes paid by
businesses, renters, and others.
Source: 2012 American Community Survey, available from the
U.S. Census Bureau; Tax Foundation calculations.
Property Taxes
Table 32
State and Local Property Tax Collections Per
Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$1,428
$540
$2,076
$1,103
$619
$1,426
$1,637
$2,577
$737
$1,368
$1,060
$966
$867
$1,881
$971
$1,429
$1,367
$689
$776
$1,808
$1,449
$2,018
$1,374
$1,535
$856
$979
Rank
50
8
31
48
19
13
2
45
22
33
37
40
10
36
18
23
46
43
11
17
9
21
16
41
35
Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$1,347
$1,566
$1,110
$2,518
$2,893
$659
$2,335
$900
$1,074
$1,140
$590
$1,312
$1,305
$2,162
$1,032
$1,196
$800
$1,557
$913
$2,197
$1,377
$1,279
$770
$1,724
$2,175
$2,871
Rank
24
14
30
3
1
47
4
39
32
29
49
25
26
7
34
28
42
15
38
5
20
27
44
12
6
(2)

by state.
Property Taxes
Table 33
Capital Stock Tax Rates

Max.
State
Tax Rate
Payment
AL
0.175% $15,000
AR
0.3% Unlimited
CT (a)
0.37%
$1,000,000
DE
0.0225% $180,000
GA
(b) $5,000
IL
0.1% $2,000,000
LA
0.3% Unlimited
MA
0.26% Unlimited
MS
0.25% Unlimited
MO
0.000133%
Unlimited (c)
NE
(b) $11,995
NY (a)
0.15%
$1,000,000
NC
0.15% Unlimited
OK
0.125% $20,000
PA
0.089% Unlimited
RI (a)
0.025%
Unlimited
SC
0.1% Unlimited
TN
0.25% Unlimited
WV
0.1% Unlimited
WY (a)
0.02%
Unlimited

( a) Taxpayer pays greater of corporate income tax or capital stock

tax liability.
(b) Based on a fixed dollar payment schedule. Effective tax rates
decrease as taxable capital increases.
(c) Tax is being phased out; liability limited to liability in tax year
ending Dec. 31, 2010.
Note: Capital stock taxes are complex business taxes imposed at
a low rate but directly on business capital. These taxes are levied
on the value of a business entity, such as the total value of its
stock or its market capitalization.
Source: Commerce Clearing House; state revenue departments.
Property Taxes
Table 34
Estate Tax Rates and Exemptions

State
CT
DE
HI
IL
ME
MD (a)
MA
MN
NJ (a)
NY
OR
RI
TN (b)
VT
WA
DC

Exemption
$2,000,000
$5,340,000
$5,340,000
$4,000,000
$2,000,000
$1,000,000
$1,000,000
$1,000,000
$675,000
$1,000,000
$1,000,000
$921,655
$2,000,000
$2,750,000
$2,012,000
$1,000,000
Rate
(Min. to Max.)
7.2% - 12.0%
0.8% - 16.0%
10.0% - 15.7%
0.8% - 16.0%
8.0% - 12.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
5.5% - 9.5%
0.8% - 16.0%
10.0% - 19.0%
0.8% - 16.0%
(a) Maryland and New Jersey have both an estate and an

inheritance tax. See Table 35.
(b) Some sources (including the Tennessee Department of
Revenue) list Tennessees estate tax as an inheritance tax, but it
functions as an estate tax. The tax phases out by 2016.
Source: Schoening Strategies; State statutes
Table 35
Inheritance Tax Rates and Exemptions
Rate
State
Heir Type
Exemption
(Min. to Max)
IA

KY

MD (b)

NE (c)

NJ (b, d)

PA (e)

Class A
Class B
Class C
Class A
Class B
Class C
Spouse/Lineal Heirs
All others
Immediate Relative
Remote Relative
All others
Class A
Class C
Class D
Spouses
Lineal Heirs
Siblings
Others
100% Exempt
No exemption
No exemption
100% Exempt
$1,000
$500
100% Exempt
No exemption
$40,000
$15,000
$10,000
100% Exempt
$25,000
$500
100% Exempt
$4,500
No exemption
No exemption
0%
5% - 10%
10% - 15%
0%
4% - 16%
6% - 16%
0%
10%
1%
13%
18%
0%
11 - 16%
15 - 16%
0%
4.5%
12%
15%
(a) Maryland and New Jersey have both an estate tax and an
inheritance tax. See Table 34.
(b) Nebraskas inheritance tax is levied at the county level.
(c) New Jerseys inheritance tax only applies to estates over $1M.
(d) Parent-to-child transfers to children 21 years and under,
transfers of farms and farming equipment, and transfers of some
family-owned businesses are exempt.
Note: Inheritance taxes are levied on the posthumous transfer of
assets based on relationship to the decedent. Generally, Class
A beneficiaries are spouses, children, and often siblings. Class
B beneficiaries are non-immediate family members. Class C
beneficiaries are non-family members. Unlike estate taxes, the
term exemption here applies not to the size of the estate but to
the size of the gift itself.
Source: Schoening Strategies; state statutes; Tax Foundation.
Table 36
State Debt Per Capita
Fiscal Year 2012
Debt
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$3,678
$1,812
$8,121
$2,179
$1,212
$4,036
$3,170
$8,908
$6,352
$1,988
$1,358
$6,063
$2,482
$4,997
$3,449
$2,009
$2,384
$3,453
$3,360
$4,218
$4,391
$12,042
$3,120
$2,467
$2,413
$3,389
Rank
44
4
40
48
16
28
2
7
42
47
9
35
11
24
41
38
23
27
15
12
1
31
36
37
26
Debt
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
$3,990
$1,121
$1,422
$6,087
$7,328
$3,626
$6,956
$1,885
$3,010
$3,164
$2,626
$3,549
$3,623
$8,769
$3,161
$4,355
$959
$1,765
$2,493
$5,414
$3,413
$4,240
$3,939
$4,022
$2,311
Rank
18
49
46
8
5
20
6
43
32
29
33
22
21
3
30
13
50
45
34
10
25
14
19
17
39
Note: Debt at end of fiscal year. See Table 39 for average number
of people per household by state. DC is included only in state-local
combined data.
State Debt
Table 37
State and Local Debt Per Capita
Fiscal Year 2011
Debt
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$9,366
$6,115
$14,184
$7,909
$4,621
$11,166
$10,268
$11,584
$9,157
$8,010
$5,568
$9,756
$3,951
$11,322
$7,597
$5,995
$9,469
$9,679
$8,471
$6,764
$7,672
$14,056
$7,476
$8,775
$4,771
$7,681
Rank
39
2
26
48
8
10
5
17
24
44
13
50
7
30
42
16
15
22
36
29
3
32
20
47
28
Debt
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$6,012
$7,049
$10,217
$8,531
$11,595
$8,036
$17,204
$5,329
$6,513
$6,719
$5,091
$9,019
$9,702
$11,353
$8,820
$6,994
$6,005
$10,152
$7,204
$7,551
$7,913
$10,922
$5,927
$7,767
$4,188
$18,426
Note: Total outstanding debt at end of fiscal year.

State Debt
Rank
40
34
11
21
4
23
1
45
38
37
46
18
14
6
19
35
41
12
33
31
25
9
43
27
49
(1)
Table 38
Income Per Capita by State
Calendar Year 2012
Income
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
$43,735
$35,926
$49,436
$36,243
$35,437
$46,477
$45,775
$59,687
$44,224
$41,012
$37,449
$44,767
$34,481
$45,832
$38,119
$43,935
$43,015
$35,643
$40,057
$40,087
$53,816
$55,976
$38,291
$46,925
$33,657
$39,133
Rank
42
8
41
45
12
16
1
22
27
40
20
49
15
38
23
24
44
30
29
5
2
36
11
50
33
Income
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
$38,555
$45,012
$38,221
$49,129
$54,987
$35,682
$53,241
$37,910
$54,871
$40,057
$40,620
$39,166
$45,083
$45,877
$35,056
$45,381
$38,752
$42,638
$35,430
$44,545
$48,377
$46,045
$35,082
$42,121
$50,567
$74,773
Rank
35
19
37
9
3
43
6
39
4
30
28
32
18
14
48
17
34
25
46
21
10
13
47
26
7
(1)
Note: Per capita personal income is total personal income divided

by total midyear population. All dollar estimates are in current
dollars (not adjusted for inflation).
Source: Bureau of Economic Analysis.
Data
Table 39
People Per Household by State
2011-2012

State
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
2011 2012

State
2011 2012
2.64
2.54
2.71
2.69
2.54
2.96
2.53
2.56
2.65
2.62
2.74
2.97
2.68
2.65
2.57
2.44
2.53
2.54
2.61
2.34
2.67
2.51
2.56
2.48
2.67
2.49
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC
2.40
2.48
2.74
2.47
2.73
2.66
2.63
2.55
2.32
2.48
2.55
2.50
2.49
2.45
2.57
2.44
2.53
2.84
3.13
2.34
2.63
2.54
2.46
2.44
2.49
2.15
2.64
2.55
2.80
2.68
2.51
2.97
2.54
2.56
2.62
2.62
2.73
3.01
2.69
2.64
2.56
2.42
2.52
2.49
2.60
2.33
2.66
2.54
2.53
2.48
2.65
2.48
2.39
2.46
2.70
2.47
2.71
2.67
2.62
2.55
2.32
2.47
2.56
2.51
2.49
2.44
2.57
2.47
2.54
2.84
3.14
2.32
2.61
2.56
2.44
2.44
2.52
2.22
Note: Does not include persons living institutionalized housing,

defined as adult or juvenile correctional institutions, some medical
and military facilities, hospital residents, and psychiatric facilities.
Source: US Census Bureau; Tax Foundation.
Data

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