&

FACTS FIGURES
HOW DOES YOUR STATE COMPARE?

2012

$10

In 1941, we introduced our first edition of Facts
& Figures. “There is need for concise and accurate
data,” we wrote. “Facts give a broader perspective,
facts dissipate predilections and prejudices…
[and] this collection of data is an important step
to meet the challenge presented by the broad
problems of public finance.”
Facts & Figures 2012: How Does Your State
Compare? builds on these seven decades of tradition. Mailed to every state legislator and governor,
this handbook is designed to be a pocket- and
purse-sized guide to state ranks on tax rates, collections, burdens, and more.
The tables were compiled by Tax Foundation staff
and edited by economist Scott W. Drenkard.
We hope these facts contribute to a healthy public
debate.
Scott A. Hodge
President
Tax Foundation

© 2012 Tax Foundation. All rights reserved.
Printed in the United States of America
ISBN: 978-1-884096-23-5
Tax Foundation
National Press Building
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Washington, DC 20045-1000
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www.TaxFoundation.org

TF@TaxFoundation.org

Facts & Figures 2012

How Does Your State Compare?
Table of Contents
Number Title
Taxes and Tax Measures

Date

1

Tax Freedom Day by State

2011

2

State and Local Tax Burden Per Capita

2009

3

State and Local Tax Burden as a
Percentage of State Income

2009

4

State Business Tax Climate Index

2012

5

State Tax Collections Per Capita

2010

6

State Revenue Per Capita

2010

7

State and Local Revenue Per Capita

2009

8

Sources of State and Local Tax Revenue 2009

9

Federal Income Tax Payments by
Income Percentile

2009

10

Federal Tax Rates

2012

Individual Income Taxes
11

State Individual Income Tax Rates

12

State Individual Income Tax
Collections Per Capita

Jan. 1, 2012
2010

13

State and Local Individual Income
Tax Collections Per Capita

2009

Corporate Income Taxes
14

State Corporate Income Tax Rates

15

State Corporate Income Tax Collections

Per Capita
16

State and Local Corporate Income Tax
Collections Per Capita

Jan. 1, 2012
2010
2009

Sales Taxes
17

State and Local Sales Tax Rates

18

State General Sales Tax Collections

Per Capita
19

State and Local General Sales Tax
Collections Per Capita

20

State Gross Receipts Taxes

Jan. 1, 2012
2010
2009
Jan. 1, 2012

Excise Taxes
21

State Gasoline Tax Rates

22

State Cigarette Excise Tax Rates

Jan. 1, 2012
Jan. 1, 2012

23

State Spirits Excise Tax Rates

Sept. 1, 2011

Table of Contents
continued
Number Title

Date

Excise Taxes (continued)
24

State Table Wine Excise Tax Rates

Sept. 1, 2011

25

State Beer Excise Tax Rates

Sept. 1, 2011

26

State and Local Cell Phone Tax Rates Jul. 1, 2010

27

Sales Tax Treatment of Groceries,
Candy, and Soda

28

State and Local Excise and Selective
Sales Tax Collections Per Capita

Jan. 1, 2012
2009

Property Taxes
29

Property Taxes on Owner-Occupied
Housing as Percentage of Median
Home Value

2010

30

State and Local Property Tax Collections
Per Capita

2009

Estate and Inheritance Taxes
31

Estate Tax Rates and Exemptions

32

Inheritance Tax Rates and Exemptions

Lottery
33

State Implicit Lottery Tax Revenue
Per Capita

2010

State Debt
34

State Debt Per Capita

2010

35

State and Local Debt Per Capita

2009

Data
36

Income Per Capita by State

37

People Per Household

2010
2009-2010

Table 1
Tax Freedom Day by State,
Calendar Year 2011

Tax Freedom
State Day Rank

Tax Freedom
State Day Rank

U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

April 12
April 2
April 3
April 2
April 3
April 16
April 8
May 2
April 10
April 11
April 3
April 6
April 3
April 15
April 5
April 6
April 10
April 2
March 30
April 4
April 17
April 14
April 7
April 16
March 26
April 4


43
38
39
35
6
24
1
21
16
37
30
36
9
32
29
20
42
47
34
4
10
26
8
50
33

April 5
April 12
April 2
April 9
April 29
March 31
April 24
April 6
April 11
April 6
April 2
April 8
April 14
April 13
March 29
March 30
March 27
April 7
April 10
April 10
April 12
April 16
March 31
April 16
April 13
April 16

31
15
40
22
2
45
3
27
17
28
41
23
11
13
48
46
49
25
19
18
14
5
44
7
12

Note: Tax Freedom Day represents how long Americans must work
into the year before they earn enough money to pay all federal,
state and local taxes for the year. New Tax Freedom Day data is
released every year in April.
Source: Tax Foundation, Tax Freedom Day 2011 Arrives on April
12, which is based on data from the Bureau of Economic Analysis and includes all federal, state, and local taxes.

Taxes and Tax Measures

Table 2
State and Local Tax Burden Per Capita,
Fiscal Year 2009

State

Tax Burden
Per Capita

Rank

U.S. $4,160 –
Ala.
$2,967 47
Alaska $2,973 46
Ariz. $3,140 40
Ark. $3,281 35
Calif. $4,910 6
Colo. $4,011 18
Conn. $7,256 1
Del. $4,091 17
Fla.
$3,897 21
Ga.
$3,350 32
Hawaii $4,399 12
Idaho $3,276 36
Ill.
$4,596 9
Ind.
$3,396 31
Iowa $3,688 26
Kans. $3,911 20
Ky.
$3,059 41
La.
$3,037 43
Maine $3,832 23
Md. $5,218 5
Mass. $5,316 4
Mich. $3,565 29
Minn. $4,651 7
Miss. $2,678 50
Mo.
$3,425 30

State

Tax Burden
Per Capita

Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rank

$3,216 38
$3,960 19
$3,311 34
$3,765 24
$6,751 2
$2,997 45
$6,157 3
$3,583 28
$3,892 22
$3,652 27
$3,259 37
$3,761 25
$4,190 15
$4,647 8
$2,742 49
$3,042 42
$2,752 48
$3,197 39
$3,349 33
$4,181 16
$4,392 13
$4,408 11
$3,034 44
$4,427 10
$4,205 14
$6,076
(3)

Note: Data for years 1977 to present are available at www.TaxFoundation.org. Payments made to out-of-state governments are
tallied in taxpayer’s state of residence where possible. See Table
37 for average people per household by state.
Source: Tax Foundation calculation of state and local tax burdens,
Tax Foundation Special Report No. 189.

Taxes and Tax Measures

Table 3
State and Local Tax Burden As a Percentage of
State Income, Fiscal Year 2009

State
Tax Burden

Rank

U.S. 9.8% –
Ala. 8.5% 40
Alaska 6.3% 50
Ariz. 8.7% 38
Ark. 9.9% 14
Calif. 10.6% 6
Colo. 8.6% 39
Conn. 12.0% 3
Del. 9.6% 23
Fla.
9.2% 31
Ga.
9.1% 32
Hawaii 9.6% 22
Idaho 9.4% 28
Ill.
10.0% 13
Ind.
9.5% 25
Iowa 9.5% 24
Kans. 9.7% 19
Ky.
9.3% 30
La.
8.2% 42
Maine 10.1% 9
Md. 10.0% 12
Mass. 10.0% 11
Mich. 9.7% 21
Minn. 10.3% 7
Miss. 8.7% 36
Mo.
9.0% 34

State
Tax Burden

Rank

Mont. 8.7% 35
Nebr. 9.8% 15
Nev. 7.5% 49
N.H. 8.0% 44
N.J. 12.2% 1
N.M. 8.4% 41
N.Y. 12.1% 2
N.C. 9.8% 16
N.D. 9.5% 26
Ohio 9.7% 18
Okla. 8.7% 37
Ore. 9.8% 17
Pa. 10.1% 10
R.I. 10.7% 5
S.C. 8.1% 43
S.D. 7.6% 48
Tenn. 7.6% 47
Tex. 7.9% 45
Utah 9.7% 20
Vt. 10.2% 8
Va.
9.1% 33
Wash. 9.3% 29
W.Va. 9.4% 27
Wis. 11.0% 4
Wyo. 7.8% 46
D.C.
9.6%
(24)

Note: Data for years 1977 to present are available at www.TaxFoundation.org. Payments made to out-of-state governments are
tallied in taxpayer’s state of residence where possible.
Source: Tax Foundation calculation of state and local tax burdens,
Tax Foundation Special Report No. 189.

Taxes and Tax Measures

Table 4
State Business Tax Climate Index 2012,
as of July 1, 2011

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
Ala. 20 16 18 41 11 6
Alaska 4 27 1 5 28 13
Ariz. 27 28 17 50 1 5
Ark. 31 36 27 38 17 18
Calif. 48 43 50 40 13 17
Colo. 16 20 16 44 23 9
Conn. 40 25 31 30 32 50
Del. 12 50 28 2 3 14
Fla.
5 12 1 19 5 24
Ga. 34 9 40 12 22 39
Hawaii 35 4 41 31 30 15
Idaho 21 19 26 23 48 2
Ill.
28 45 13 33 43 44
Ind. 11 18 10 11 16 11
Iowa 41 48 32 25 35 36
Kans. 25 35 21 32 6 28
Ky. 22 26 25 8 47 19
La. 32 17 24 49 4 23
Maine 37 47 30 10 40 38
Md. 42 14 46 9 45 40
Mass. 24 34 15 17 49 47
Mich. 18 49 11 7 44 30
Minn. 45 42 44 36 34 26
Miss. 17 11 19 28 8 29
Mo. 15 8
23
26 9 7
Mont. 8 15 20 3 20 8
Nebr. 30 33 29 27 12 37
Nev. 3 1 1 42 42 16
N.H. 6 46 9 1 39 41
N.J. 50 39 48 46 25 49
N.M. 38 38 33 45 14 1
N.Y. 49 23 49 37 46 45
N.C. 44 29 43 47 7 35
N.D. 29 21 35 15 31 4
Ohio 39 22 42 29 10 33

Taxes and Tax Measures

Table 4 (continued)

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
Okla. 33 7 38 39 2 12
Ore. 13 31 34 4 33 10
Pa. 19 44 12 21 37 42
R.I. 46 40 36 24 50 46
S.C. 36 10 39 20 38 21
S.D. 2 1 1 34 41 20
Tenn. 14 13 8 43 27 48
Tex. 9 37 7 35 15 31
Utah 10 5 14 22 24 3
Vt. 47 41 47 14 19 43
Va. 26 6 37 6 36 27
Wash. 7 30 1 48 18 22
W.Va. 23 24 22 18 26 25
Wis. 43 32 45 16 21 32
Wyo. 1 1 1 13 29 34
D.C. (41) (35) (32) (41) (24) (48)

Note: The State Business Tax Climate Index is a measure of how
each state’s tax laws affect economic performance. A rank of 1
means the state’s tax system is more favorable for business; a rank
of 50 means the state’s tax system is less favorable for business.
Rankings do not average across to total. States without a given tax
rank equally as number 1.
Source: Tax Foundation, 2012 State Business Tax Climate Index.

Taxes and Tax Measures

Table 5
State Tax Collections Per Capita,
Fiscal Year 2010
Collections
State
Per Capita

Rank

U.S. $2,287 –
Ala.
$1,715 40
Alaska $6,395 1
Ariz. $1,599 47
Ark. $2,502 17
Calif. $2,822 12
Colo. $1,714 41
Conn. $3,442 6
Del. $3,092 9
Fla.
$1,680 42
Ga.
$1,529 49
Hawaii $3,570 5
Idaho $1,889 38
Ill.
$2,322 21
Ind.
$2,131 30
Iowa $2,239 25
Kans. $2,281 23
Ky.
$2,200 26
La.
$1,938 36
Maine $2,627 14
Md.
$2,644 13
Mass. $3,067 10
Mich. $2,288 22
Minn. $3,249 8
Miss. $2,115 31
Mo.
$1,623 44

Collections
State
Per Capita
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Rank

$2,170 27
$2,091 32
$2,166 28
$1,614 45
$2,954 11
$2,152 29
$3,283 7
$2,263 24
$3,950 3
$2,045 34
$1,893 37
$1,955 35
$2,378 20
$2,439 18
$1,475 50
$1,607 46
$1,661 43
$1,574 48
$1,852 39
$4,016 2
$2,058 33
$2,402 19
$2,515 16
$2,530 15
$3,766 4

Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Taxes and Tax Measures

Table 6
State Revenue Per Capita,
Fiscal Year 2010

Revenue
State
Per Capita

Rank

U.S. $5,076 –
Ala.
$4,818 33
Alaska $15,622 1
Ariz. $4,127 44
Ark. $5,576 20
Calif. $5,292 24
Colo. $3,978 47
Conn. $6,142 13
Del. $8,075 5
Fla.
$3,805 48
Ga.
$3,774 49
Hawaii $7,104 7
Idaho $4,304 43
Ill.
$4,343 42
Ind.
$4,603 40
Iowa $5,627 19
Kans. $4,995 29
Ky.
$5,278 25
La.
$6,074 15
Maine $6,208 12
Md.
$5,416 22
Mass. $6,456 10
Mich. $5,326 23
Minn. $5,941 16
Miss. $5,879 17
Mo.
$4,367 41

Revenue
State
Per Capita
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Rank

$6,085 14
$4,763 35
$3,688 50
$4,726 36
$5,830 18
$6,830 8
$7,233 6
$4,635 39
$8,086 4
$4,987 30
$5,211 26
$4,969 31
$5,035 27
$6,729 9
$4,663 37
$4,896 32
$4,030 45
$3,992 46
$4,810 34
$8,524 3
$4,652 38
$5,027 28
$6,246 11
$5,430 21
$9,937 2

Note: “Revenue” here refers to the U.S. Census Bureau’s 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 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Taxes and Tax Measures

Table 7
State and Local Revenue Per Capita,
Fiscal Year 2009
Revenue
State
Per Capita

Rank

U.S. $7,902 –
Ala.
$6,643 44
Alaska $20,302 1
Ariz. $6,563 45
Ark. $6,542 46
Calif. $8,634 13
Colo. $7,482 28
Conn. $8,946 10
Del. $9,052 8
Fla.
$7,210 32
Ga.
$6,340 48
Hawaii $8,719 12
Idaho $6,246 49
Ill.
$7,598 25
Ind.
$7,162 33
Iowa $8,174 17
Kans. $7,668 24
Ky.
$6,769 43
La. $9,001 9
Maine $8,352 15
Md.
$7,985 19
Mass. $9,189 5
Mich. $7,390 30
Minn. $8,248 16
Miss. $7,866 21
Mo.
$6,532 47

Revenue
State
Per Capita

Rank

Mont. $8,026 18
Nebr. $7,700 23
Nev. $6,826 41
N.H. $6,907 40
N.J. $9,122 7
N.M. $8,445 14
N.Y. $11,909 3
N.C. $6,912 39
N.D. $9,767 4
Ohio $7,480 29
Okla. $7,057 37
Ore. $7,371 31
Pa.
$7,510 27
R.I.
$8,759 11
S.C. $7,137 34
S.D. $7,092 36
Tenn. $6,064 50
Tex. $6,805 42
Utah $6,939 38
Vt. $9,143 6
Va.
$7,096 35
Wash. $7,969 20
W.Va. $7,546 26
Wis. $7,751 22
Wyo. $15,403 2
D.C.
$16,636
(1)

Note: Revenue here refers to the Census Bureau’s 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 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Taxes and Tax Measures

Table 8
Sources of State and Local Tax Revenue,
Percentage of Total from Each Source,
Fiscal Year 2009


Property

General Individual Corporate Other
Sales
Income
Income Taxes (a)

U.S.
33.4% 22.9% 21.3% 3.6% 18.9%
Ala.
17.9% 29.0% 20.9% 3.7% 28.5%
Alaska 18.8% 3.2% 0.0% 9.9%
68.1%
Ariz. 34.2% 35.9% 12.5% 2.9% 14.6%
Ark.
16.8% 39.0% 23.8% 3.7% 16.8%
Calif. 31.8% 22.0% 26.2% 5.6% 14.4%
Colo. 33.6% 27.0% 23.5% 1.8% 14.2%
Conn. 41.7% 15.6% 26.6% 2.1% 14.0%
Del.
17.6% 0.0% 26.9% 5.9% 49.6%
Fla.
43.1% 30.0% 0.0% 2.7% 24.2%
Ga.
33.1% 28.5% 24.8% 2.2% 11.4%
Hawaii 20.6% 38.5% 21.0% 1.2% 18.7%
Idaho 27.8% 26.7% 26.0% 3.1% 16.4%
Ill.
40.1% 19.0% 16.2% 3.0% 21.6%
Ind.
30.3% 26.0% 23.9% 3.5% 16.3%
Iowa 33.2% 23.6% 23.5% 2.2% 17.5%
Kans. 33.3% 25.8% 23.8% 3.2% 13.9%
Ky.
20.6% 20.6% 31.3% 3.6% 23.8%
La.
17.9% 38.0% 16.8% 3.5% 23.7%
Maine 38.6% 17.9% 24.3% 2.5% 16.7%
Md.
25.5% 14.3% 39.9% 2.8% 17.6%
Mass. 37.7% 12.0% 32.8% 5.5% 11.9%
Mich. 40.1% 25.1% 17.5% 2.0% 15.4%
Minn. 29.5% 18.7% 28.9% 3.2% 19.7%
Miss. 26.0% 33.6% 16.5% 3.6% 20.2%
Mo.
28.7% 25.0% 26.4% 1.7% 18.2%
Mont. 36.6% 0.0% 23.7% 4.7% 35.0%
Nebr. 35.3% 24.4% 21.8% 2.7% 15.8%
Nev.
34.7% 29.6% 0.0% 0.0% 35.7%
N.H. 64.4% 0.0% 2.0% 9.9%
23.8%
N.J.
45.7% 16.1% 20.9% 4.7% 12.6%
N.M. 17.5% 38.7% 13.7% 2.3% 27.8%
N.Y.
30.4% 16.6% 32.8% 7.7% 12.4%
N.C.
25.7% 23.3% 30.2% 2.8% 18.0%
N.D.
23.2% 21.3% 11.2% 3.9% 40.4%
Ohio 29.8% 20.4% 28.7% 1.4% 19.7%

Taxes and Tax Measures

Table 8 (continued)
Sources of State and Local Tax Revenue,
Percentage of Total from Each Source,
Fiscal Year 2009


Property
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

General Individual Corporate Other
Sales
Income
Income Taxes (a)

18.0% 30.7% 20.8%
35.6% 0.0% 41.4%
29.9% 17.0% 25.8%
44.6% 17.1% 20.2%
33.8% 23.9% 21.5%
34.9% 40.5% 0.0%
26.3% 46.4% 1.2%
42.0% 30.8% 0.0%
26.6% 26.9% 26.6%
44.2% 11.3% 18.3%
35.8% 14.0% 29.2%
30.0% 45.7% 0.0%
20.4% 17.3% 24.3%
38.3% 18.2% 24.8%
31.2% 30.1% 0.0%
35.7% 16.9% 22.5%

2.8% 27.7%
2.3% 20.7%
3.4% 24.0%
2.3% 15.8%
1.9% 18.9%
1.9% 22.7%
4.6% 21.5%
0.0% 27.2%
2.8% 17.1%
3.0% 23.1%
2.0% 18.9%
0.0% 24.3%
6.6% 31.4%
2.7% 16.0%
0.0% 38.6%
6.8% 18.1%

Note: Percentages may not add to 100% due to rounding.
(a) “Other Taxes” include excise taxes (such as those on alcohol,
tobacco, motor vehicles, utilities, and licenses), severance taxes,
stock transfer taxes, and estate and gift taxes.
Source: U.S. Census Bureau, Tax Foundation.

Taxes and Tax Measures

Table 9
Federal Income Tax Payments by Income
Percentile, 2009

Group’s
Average

Income
Group’s Share of Income
Income
Taxes Paid
Share of
Income
Tax
Percentile
($ millions)
Total AGI
Taxes
Rate
All Taxpayers $865,863
100.0% 100.0%
11.1%
Top 1%
$318,043
16.9% 36.7% 24.0%
Top 5% $507,907
31.7%
58.7%
20.5%
Top 10%
$610,156
43.2% 70.5% 18.1%
Top 25%
$755,903
65.8% 87.3% 14.7%
Top 50%
$846,352
86.5% 97.7% 12.5%
Bottom 50%
$19,511 13.5% 2.3% 1.9%
Note: There are 137,982,203 total federal income tax filers. Total
Adjusted Gross Income (AGI) is $7,825,389,000,000. The top
1% of earners make above $343,927; the top 5% make above
$154,643; the top 10% make above $112,124; the top 25% make
above $66,193; and the top 50% make above $32,396.
Source: Tax Foundation, Summary of Latest Federal Individual
Income Tax Data (Oct. 2011).

Taxes and Tax Measures

Table 10
Selected Federal Tax Rates,
2012

Rates Brackets
Individual Income Tax
Married Filing Jointly (a)
10% >
$0
15% > $17,400
25% > $70,700
28% > $142,700
33% > $217,450
35% > $388,350
Single
10% >
$0
15% > $8,700
25% > $35,350
28% > $85,650
33% > $178,650
35% > $388,350
Head of Household
10% >
$0
15% > $12,400
25% > $47,350
28% > $122,300
33% > $198,050
35% > $388,350

Rates Brackets
Corporate Income Tax
15.0% >
$0
25.0% > $50,000
34.0% > $75,000
39.0% > $100,000
34.0% > $335,000
35.0% > $10,000,000
38.0% > $15,000,000
35.0% > $18,333,333
Select Federal Excise Taxes
Item
Tax Rate
Gasoline 18.4¢/gal.
Distilled Spirits $13.5/proof gal.
Wine $1.07/gal.
Beer $18/barrel
Cigarettes $50.33/1000
Cigars $50.33/1000
Pipe tobacco
$2.8311/lb.
Pistols and revolvers
10%
Other firearms
11%
Ammunition
11%
Indoor tanning
10%

Social Security and Medicare
Payroll Taxes (b)
15.3% >
$0
2.9% > $110,100
(a) Bracket widths for filers who are married filing separately are
half those of married filing jointly.
(b) These are total payroll tax rates, which are split evenly between
employer and employee (7.65% each). At the time of publication, a payroll tax reduction is in effect through February 2012,
during which time the rate is 13.3% (5.65% employee and 7.65%
employer).
Source: Tax Foundation, Internal Revenue Service, Commerce
Clearing House.

Individual Income Taxes

Table 11
State Individual Income Tax Rates,
as of January 1, 2012

State Rates Brackets(a)

State Rates Brackets(a)

Ala.
2%
>
$0
(f, g) 4% > $500

5% > $3,000

Ga.




1% > $0
2% > $750
3% > $2,250
4% > $3,750
5% > $5,250
6% > $7,000

Hawaii










1.4% >
$0
3.2% > $2,400
5.5% > $4,800
6.4% > $9,600
6.8% > $14,400
7.2% > $19,200
7.6% > $24,000
7.9% > $36,000
8.25% > $48,000
9.0% > $150,000
10.0% > $175,000
11.0% > $200,000

Idaho
(a, e)





1.6% >
$0
3.6% > $1,338
4.1% > $2,676
5.1% > $4,014
6.1% > $5,352
7.1% > $6,690
7.4% > $10,035
7.8% > $26,760

Ill.

5% of federal
adjusted gross
income with
modification

Ind. (g)

3.4% of federal
adjusted gross
income with
modification

Alaska None
Ariz.



2.59% >
$0
2.88% > $10,000
3.36% > $25,000
4.24% > $50,000
4.54% > $150,000

Ark.
(a,d,e)



1.0% >
$0
2.5% > $4,000
3.5% > $8,000
4.5% > $11,900
6.0% > $19,900
7.0% > $33,200

Calif.
(a, e)




1.0% >
$0
2.0% > $7,124
4.0% > $17,346
6.0% > $27,377
8.0% > $38,004
9.3% > $48,029
10.3% >
$1M

Colo.

4.63% of federal
taxable income

Conn.




3.0% >
$0
5.0% > $10,000
5.5% > $50,000
6.0% > $100,000
6.5% > $200,000
6.7% > $250,000

Del.
(g)



2.20% > $2,000
3.90% > $5,000
4.80% > $10,000
5.20% > $20,000
5.55% > $25,000
6.75% > $60,000

Fla. None

Individual Income Taxes

Table 11 (continued)

State Rates Brackets(a)

State Rates Brackets(a)

Iowa
(e, f, g)






0.36% >
$0
0.72% > $1,469
2.43% > $2,938
4.50% > $5,876
6.12% > $13,221
6.48% > $22,035
6.80% > $29,380
7.92% > $44,070
8.98% > $66,105

Kans.

3.50% >
$0
6.25% > $15,000
6.45% > $30,000

Mo. (f, g)








Ky. (g)




2.0% >
$0
3.0% > $3,000
4.0% > $4,000
5.0% > $5,000
5.8% > $8,000
6.0% > $75,000

La. (f)

2%
4%
6%

>
$0
> $12,500
> $50,000

Maine (e) 2.0% >
$0

4.5% > $5,100

7.0% > $10,150

8.5% > $20,350
Md. (g)





2.00% >
$0
3.00% > $1,000
4.00% > $2,000
4.75% > $3,000
5.00% > $150,000
5.25% > $300,000
5.50% > $500K

Mass. 5.3% >

$0

Mich. (g) 4.35% of federal
adjusted gross
income with
modification
Minn. (e) 5.35% >
$0

7.05% > $23,670

7.85% > $77,730
Miss. 3% > $0

4% > $5,000

5% > $10,000

Individual Income Taxes

1.5% >
$0
2.0% > $1,000
2.5% > $2,000
3.0% > $3,000
3.5% > $4,000
4.0% > $5,000
4.5% > $6,000
5.0% > $7,000
5.5% > $8,000
6.0% > $9,000

Mont.
1.0% >
$0
(a, e, f) 2.0% > $2,700

3.0% > $4,700

4.0% > $7,200

5.0% > $9,700

6.0% > $12,500

6.9% > $16,000
Nebr.


2.56% >
$0
3.57% > $2,400
5.12% > $17,500
6.84% > $27,000

Nev. None
N.H. (b) 5%

>

$0

N.J.




1.40% >
$0
1.75% > $20,000
3.500% > $35,000
5.53% > $40,000
6.37% > $75,000
8.97% > $500,000

N.M.


1.7% >
$0
3.2% > $5,500
4.7% > $11,000
4.9% > $16,000

N.Y. (g)





4.00% >
$0
4.50% > $8,000
5.25% > $11,000
5.90% > $13,000
6.45% > $20,000
6.65% > $75,000
6.85% > $200,000
8.82% >
$1M

N.C.

6.00% >
$0
7.00% > $12,750
7.75% > $60,000

Table 11 (continued)

State Rates Brackets(a)

State Rates Brackets(a)

N.D. (e)



1.51% >
$0
2.82% > $35,350
3.13% > $85,650
3.63% > $178,650
3.99% > $388,350

S.D. None

Ohio
(a, e, g)






0.587% >
$0
1.174% > $5,100
2.348% > $10,200
2.935% > $15,350
3.521% > $20,450
4.109% > $40,850
4.695% > $81,650
5.451% > $102,100
5.925% > $204,200

Vt. (a,e)



3.55% >
$0
6.80% > $34,500
7.80% > $83,600
8.80% > $174,400
8.95% > $379,150

Okla.





0.5% >
$0
1.0% > $1,000
2.0% > $2,500
3.0% > $3,750
4.0% > $4,900
5.0% > $7,200
5.25% > $8,700

Va.


2.00% >
3.00% >
5.00% >
5.75% >

Ore.
5.0% >
$0
(a, e, f, g) 7.0% > $3,100

9.0% > $7,750

9.9% > $125,000
Pa. (g)

3.07% >

R.I. (e)

3.75% >
$0
4.75% > $57,150
5.99% > $129,900

$0

S.C. (e)



3%
4%
5%
6%
7%

> $2,800
> $5,600
> $8,400
> $11,200
> $14,000

Tenn. (b) 6%

>

$0

Tex. None
Utah 5% >

$0

$0
$3K
$5K
$17K

Wash. None
W.Va.



3.0% >
$0
4.0% > $10,000
4.5% > $25,000
6.0% > $40,000
6.5% > $60,000

Wis. (a, e) 4.60% >
$0

6.15% > $10,180

6.50% > $20,360

6.75% > $152,740

7.75% > $224,210
Wyo. None
D.C.


4% > $0
6% > $10,000
8.5% > $40,000
8.95 > $350,000

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.

Individual Income Taxes

Table 11 (continued)
(a) 2012 rates but 2011 brackets. 2012 brackets were not available
as of press time.
(b) Tax applies to interest and dividend income only.
(d) Rates apply to regular tax table. A special tax table is available
for low income taxpayers which reduces their tax payments.
(e) Bracket levels adjusted for inflation each year.
(f) These states allow some or all of federal income tax paid to be
deducted from state taxable income.
(g) Local income taxes are excluded. 14 states have county or city
level income taxes. The average rate, weighted by total personal
income within each jurisdiction, is: 0.08% in Ala., 0.16% in Del.,
0.64% in Ind., 0.08% in Iowa., 0.74% in Ky., 1.57% in Md., 0.13%
in Mich., 0.14% in Mo., 0.85% in N.Y., 1.06% in Ohio, 0.01% in
Ore., and 0.78% in Pa (weighted local rates are from Tax Foundation, 2012 State Business Tax Climate Index).
Source: Tax Foundation, state tax forms and instructions.

Individual Income Taxes

Table 12
State Individual Income Tax Collections
Per Capita, Fiscal Year 2010

Collections
State
Per Capita

Rank

U.S.
$767 –
Ala.
$543 35
Alaska (a)
$0
44
Ariz.
$379 41
Ark.
$719 29
Calif. $1,229 5
Colo.
$816 19
Conn. $1,616 2
Del.
$952 14
Fla. (a)
$0
44
Ga.
$726 26
Hawaii $1,127 8
Idaho
$684 31
Ill.
$736 24
Ind.
$597 32
Iowa
$871 16
Kans.
$944 15
Ky.
$728 25
La.
$506 36
Maine $981 12
Md.
$1,077 10
Mass. $1,549 3
Mich.
$555 34
Minn. $1,219 6
Miss.
$456 39
Mo.
$724 28

Collections
State
Per Capita
Mont.
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (a)
Tenn. (b)
Tex. (a)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)

Rank

$724 27
$832 18
$0
44
$63
42
$1,176 7
$466 38
$1,796 1
$961 13
$454 40
$684 30
$595 33
$1,293 4
$737 23
$864 17
$473 37
$0
44
$27
43
$0
44
$765 22
$782 20
$1,086 9
$0
44
$782 21
$1,020 11
$0
44

(a) State does not tax wage income.
(b) State does not tax wage income, but does tax interest and
dividend income.
Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Individual Income Taxes

Table 13
State and Local Individual Income Tax
Collections Per Capita, Fiscal Year 2009
Collections
State
Per Capita
U.S.
Ala.
Alaska (a)
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla. (a)
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Rank

$886 –
$590
37
$0
44
$408
41
$776
30
$1,206
8
$893
21
$1,578
4
$1,089
11
$0
44
$816
29
$999
17
$761
31
$722
32
$885
23
$925
19
$969
18
$1,008
16
$659
34
$1,031
14
$1,885
2
$1,632
3
$632
35
$1,320
6
$503
39
$854
25

Collections
State
Per Capita
Mont.
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (a)
Tenn. (b)
Tex. (a)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)
D.C.

Rank

$844
28
$888
22
$0
44
$75
42
$1,221
7
$474
40
$2,311
1
$1,019
15
$560
38
$1,094
10
$689
33
$1,363
5
$1,062
12
$911
20
$617
36
$0
44
$35
43
$0
44
$861
24
$853
26
$1,167
9
$0
44
$845
27
$1,056
13
$0
44
$1,921 –

(a) State does not tax wage income.
(b) State does not tax wage income, but does tax interest and
dividend income.
Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Individual Income Taxes

Table 14
State Corporate Income Tax Rates,
as of January 1, 2012

State Rates Brackets
Ala. 6.5% > $0
Alaska 1%
>
$0

2% > $10K

3% > $20K

4% > $30K

5% > $40K

6% > $50K

7% > $60K

8% > $70K

9% > $80K

9.4% > $90K
Ariz.

6.968% >

Ark. (a)




1%
>
$0
2% > $3K
3% > $6K
5% > $11K
6% > $25K
6.5% > $100K

$0

State Rates

Brackets

Ky. 4% > $0

5% > $50K

6% > $100K
La. 4% > $0

5% > $25K

6% > $50K

7% > $100K

8% > $200K
Maine 3.50% >
$0

7.93% > $25K

8.33% > $75K

8.93% > $250K
Md. 8.25% >

$0

Mass. 8.00% >

$0

Mich. 6.00% >

$0

Minn. 9.8% >

$0

Miss. 3% >
$0
4% > $5K

5% > $10K

Calif. 8.84% >

$0

Colo. 4.63% >

$0

Conn. (b) 9%

$0

Mo. 6.25% >

$0

$0

Mont. 6.75% >

$0

$0

Nebr. 5.58% >
$0

7.81% > $100K

Del. (c) 8.7%

>
>

Fla. 5.5% >

Ga. 6% > $0
Hawaii 4.4% >
$0

5.4% > $25K

6.4% > $100K
Idaho 7.6% >

$0

Ill. (d)

9.5%

>

$0

Ind. (e) 8.5%

>

$0

Iowa 6%

8%

10%

12%

> $0
> $25K
> $100K
> $250K

Kans. 4% >
$0

7% > $50K

Nev. None
N.H. 8.5% >
N.J. (f) 9%

>

$0

$100K

N.M. 4.8% > $0

6.4% > $500K

7.6% > $1M
N.Y. 7.1% >

$0

N.C.(a) 6.9%

$0

>

N.D. 1.7% > $0

4.23% > $25K

5.2% > $50K
Ohio (c)
Okla. 6%

>

$0

Corporate Income Taxes

Table 14 (continued)

State Rates

Brackets

Ore. 6.6% > $0

7.6% > $250K
Pa.

9.99% >

$0

State Rates

Brackets

Vt. 6.0% > $0

7.0% > $10K

8.5% > $25K

R.I. 9% > $0

Va. (c) 6%

S.C. 5% >

$0

Wash. (c)
W.Va. 7.75% >

$0

$0

Wis. 7.9% >

$0

S.D. None
Tenn. 6.5% >

$0

Wyo. None

Tex. (c)
Utah 5% >

>

$0

D.C.

9.975% >

$0

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.
Some states impose special rates on financial institutions.
(a) North Carolina and Arkansas assess a surcharge of 3% of the
taxpayer’s total liability.
(b) Rate includes a 20% surtax, which effectively increases the
rate from 7.5% to 9%.
(c) 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.
(d) Illinois’s rate includes two separate corporate income taxes,
one at a 7% rate and one at a 2.5% rate.
(e) The tax rate in Indiana will decrease to 8% on July 1, 2012.
(f) Corporations with entire net income greater than $100K pay 9%
on all taxable income, corporations with entire net income greater
than $50K and less than or equal to $100K pay 7.5% on all taxable
income, and corporations with entire net income less than or equal
to $50K pay 6.5% on all taxable income.
Source: Tax Foundation, state tax forms and instructions.

Corporate Income Taxes

Table 15
State Corporate Income Tax Collections
Per Capita, Fiscal Year 2010
Collections
State
Per Capita
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Rank

$124 –
$90 29
$910 1
$65 37
$132 17
$245 4
$72 34
$142 13
$159 9
$96 25
$71 35
$59 41
$63 39
$210 6
$92 28
$63 38
$124 21
$89 31
$87 32
$132 18
$155 10
$281 3
$70 36
$136 14
$107 23
$35 44

Collections
State
Per Capita
Mont.
Nebr.
Nev. (a)
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex. (b)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)

Rank

$94 26
$85 33
$0
47
$380 2
$233 5
$61 40
$201 7
$136 16
$132 19
$12 46
$58 42
$92 27
$130 20
$116 22
$28 45
$38 43
$142 12
$0
47
$89 30
$136 15
$99 24
$0
47
$198 8
$150 11
$0
47

(a) No corporate income tax.
(b) The Census Bureau does not classify revenue from Texas’s
margins tax as corporate income tax revenue.
Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Corporate Income Taxes

Table 16
State and Local Corporate Income Tax
Collections Per Capita, Fiscal Year 2009
Collections
State
Per Capita
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Rank

$151 –
$104 27
$912 1
$94 31
$120 21
$259 6
$67 41
$125 20
$240 7
$99 29
$73 39
$59 43
$92 33
$134 15
$130 18
$87 35
$132 16
$117 22
$137 14
$108 26
$131 17
$276 4
$71 40
$148 11
$110 25
$55 44

Collections
State
Per Capita
Mont.
Nebr.
Nev. (a)
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex. (b)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)
D.C.

Rank

$168 10
$110 24
$0
47
$375 3
$275 5
$80 37
$543 2
$96 30
$196 9
$54 46
$93 32
$76 38
$139 13
$103 28
$55 45
$61 42
$130 19
$0
47
$91 34
$139 12
$80 36
$0
47
$228 8
$116 23
$0
47
$585
(2)

(a) No corporate income tax.
(b) Census does not classify revenue from Texas’s margins tax as
corporate income tax revenue.
Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Corporate Income Taxes

Table 17
State and Local Sales Tax Rates,
as of January 1, 2012

State
Ala.
Alaska
Ariz.
Ark.
Calif. (b)
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii (c)
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont. (d)
Nebr.
Nev.
N.H.
N.J. (e)
N.M. (c)
N.Y.
N.C.
N.D.
Ohio

State
Avg. Local Combined
Tax Rate
Rank Tax Rate (a)
Rate
4.00% 38
None 46
6.60% 9
6.00% 16
7.25%
1
2.90% 45
6.35% 11
None 46
6.00% 16
4.00% 38
4.00%
38
6.00% 16
6.25% 13
7.00% 2
6.00% 16
6.30% 12
6.00% 16
4.00% 38
5.00% 31
6.00% 16
6.25% 13
6.00% 16
6.875% 7
7.00% 2
4.225% 37
None
46
5.50% 28
6.85% 8
None 46
7.00%
2
5.125%
30
4.00% 38
4.75% 35
5.00% 31
5.50% 28

4.33%
1.77%
2.52%
2.58%
0.86%
4.54%
None
None
0.62%
2.84%
0.35%
0.02%
1.95%
None
0.81%
1.96%
None
4.85%
None
None
None
None
0.30%
0.004%
3.26%
None
1.27%
1.08%
None
-0.03%
2.12%
4.48%
2.10%
1.39%
1.25%

Rank

8.33% 8
1.77% 46
9.12% 2
8.58% 6
8.11%
12
7.44% 15
6.35% 31
0.00% 47
6.62% 29
6.84% 24
4.35%
45
6.02% 35
8.20% 10
7.00% 20
6.81% 25
8.26% 9
6.00% 36
8.85% 3
5.00% 43
6.00% 36
6.25% 33
6.00% 36
7.18% 17
7.00% 19
7.49% 14
0.00%
47
6.77% 26
7.93% 13
0.00% 47
6.97%
22
7.24%
16
8.48% 7
6.85% 23
6.39% 30
6.75% 27

Sales Tax

Table 17 (continued)

State

State
Avg. Local Combined
Tax Rate
Rank Tax Rate (a)
Rate

Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (c)
Tenn.
Tex.
Utah (b)
Vt.
Va. (b)
Wash.
W.Va.
Wis.
Wyo.
D.C.

4.50% 36
None 46
6.00% 16
7.00% 2
6.00% 16
4.00%
38
7.00% 2
6.25% 13
5.95%
27
6.00% 16
5.00%
31
6.50% 10
6.00% 16
5.00% 31
4.00% 38
6.00% (16)

4.16%
None
0.34%
None
1.13%
1.39%
2.45%
1.89%
0.73%
0.14%
None
2.30%
None
0.43%
1.34%

Rank

8.66% 5
0.00% 47
6.34% 32
7.00% 20
7.13% 18
5.39%
41
9.45% 1
8.14% 11
6.68%
28
6.14% 34
5.00%
43
8.80% 4
6.00% 36
5.43% 40
5.34% 42
6.00% (36)

Note: Some states levy gross receipts taxes in addition to sales
taxes. See Table 20 for information on gross receipts taxes.
(a) City, county, and municipal rates vary. These rates are weighted
by population to compute an average local tax rate.
(b) Three states collect a separate, uniform “local” add-on sales
tax: California (1%), Utah (1.25%), 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 services, so their rates are not
strictly comparable to other states.
(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 the statewide
sales tax rate and collect a local rate of 3.5%. Their average local
score is represented as a negative.
Source: Tax Foundation, Sales Tax Clearinghouse.

Sales Tax

Table 18
State General Sales Tax Collections
Per Capita, Fiscal Year 2010
Collections
State
Per Capita

Rank

U.S. $1,117 –
Ala.
$440 44
Alaska (a)
$0
46
Ariz.
$691 27
Ark.
$899 13
Calif.
$840 15
Colo.
$409 45
Conn. $881 14
Del. (a)
$0
46
Fla.
$989 4
Ga.
$503 40
Hawaii (b) $1,709
1
Idaho
$721 22
Ill.
$690 28
Ind.
$918 9
Iowa
$698 25
Kans.
$756 20
Ky.
$645 30
La.
$571 37
Maine $745 21
Md.
$652 29
Mass. $708 24
Mich. $936 8
Minn.
$836 17
Miss. $961 6
Mo.
$488 42

Collections
State
Per Capita

Rank

Mont. (a)
$0
46
Nebr.
$717 23
Nev.
$950 7
N.H. (a)
$0
46
N.J.
$900 12
N.M. (b)
$838
16
N.Y.
$546 38
N.C.
$616 33
N.D.
$901 11
Ohio
$629 32
Okla.
$526 39
Ore. (a)
$0
46
Pa.
$633 31
R.I.
$758 19
S.C.
$614 34
S.D. (b)
$915
10
Tenn. $968 5
Tex.
$786 18
Utah
$596 35
Vt.
$498 41
Va.
$444 43
Wash. $1,433 2
W.Va.
$592 36
Wis.
$694 26
Wyo. $1,404 3

Note: May include gross receipts taxes in some states. See Table
37 for average people per household by state.
(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.
Source: U.S. Census Bureau, Tax Foundation.

Sales Tax

Table 19
State and Local General Sales Tax Collections
Per Capita, Fiscal Year 2009
Collections
State
Per Capita

Rank

U.S.
$953 –
Ala.
$817 30
Alaska $290 46
Ariz. $1,173 9
Ark. $1,273 8
Calif. $1,015 19
Colo. $1,027 16
Conn. $926 25
Del.
$0 47
Fla.
$1,108 12
Ga.
$939 22
Hawaii $1,838 3
Idaho
$781 33
Ill.
$845 29
Ind.
$963 21
Iowa
$928 24
Kans. $1,048 15
Ky.
$664 41
La. $1,490 4
Maine $761 37
Md.
$675 40
Mass. $598 43
Mich.
$907 26
Minn.
$853 28
Miss. $1,025 17
Mo.
$808 31

Collections
State
Per Capita

Rank

Mont.
$0 47
Nebr.
$995 20
Nev. $1,122 11
N.H.
$0 47
N.J.
$938 23
N.M. $1,338 5
N.Y. $1,170 10
N.C.
$785 32
N.D. $1,067 14
Ohio
$780 34
Okla. $1,017 18
Ore.
$0 47
Pa.
$697 38
R.I.
$773 36
S.C.
$686 39
S.D. $1,289 7
Tenn. $1,322 6
Tex. $1,081 13
Utah
$872 27
Vt.
$527 45
Va.
$559 44
Wash. $1,864 2
W.Va.
$602 42
Wis.
$777 35
Wyo. $2,203 1
D.C.
$1,449
(5)

Note: Revenue may include gross receipts taxes in some states.
See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Sales Tax

Table 20
State Gross Receipts Taxes,
as of January 1, 2012

State
Name of Tax
Del.
Ohio
Tex.
Va. (a)
Wash.

Range
of Rates

Manufacturers’ & Merchants’
License Tax
0.1006% - 0.7543%
Commercial Activities Tax (CAT)
0.26%
Margin Tax
0.5% - 1.0%
Business/Professional/Occupational
License Tax (BPOL)
0.03% - 0.58%
Business & Occupation Tax (B&O)
0.13% - 3.3%

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.
(a) Virginia’s tax is levied locally and rates vary by business and
jurisdiction.
Source: Commerce Clearing House, state revenue departments,
Tax Foundation.

Sales Tax

Table 21
State Gasoline Tax Rates,
as of January 1, 2012 (Cents Per Gallon)

State

Excise
Tax

Other Taxes
and Fees

Total

Rank

Ala. 16.0¢ 4.9¢ 20.9¢ 37
Alaska
8.0¢

8.0¢
50
Ariz. 18.0¢ 1.0¢ 19.0¢ 42
Ark. 21.5¢ 0.3¢ 21.8¢ 35
Calif. 35.7¢ 12.9¢ 48.6¢ 2
Colo.
22.0¢

22.0¢
33
Conn. 25.0¢ 23.6¢ 48.6¢
2
Del.
23.0¢

23.0¢
31
Fla. 4.0¢ 31.0¢ 35.0¢ 10
Ga. 7.5¢ 21.9¢ 29.4¢ 18
Hawaii 17.0¢ 30.1¢
47.1¢
4
Idaho
25.0¢

25.0¢
25
Ill. 19.0¢ 19.9¢ 38.9¢ 7
Ind. 18.0¢ 20.9¢ 38.9¢ 7
Iowa 21.0¢ 1.0¢ 22.0¢ 33
Kans. 24.0¢ 1.0¢ 25.0¢ 25
Ky. 26.4¢ 1.4¢ 27.8¢ 21
La.
20.0¢

20.0¢
38
Maine 30.0¢
1.5¢ 31.5¢ 16
Md.
23.5¢

23.5¢
29
Mass. 21.0¢ 2.5¢ 23.5¢ 29
Mich. 19.0¢ 20.4¢ 39.4¢ 5
Minn. 28.0¢ 0.1¢ 28.1¢ 19
Miss. 18.0¢ 0.8¢ 18.8¢ 44
Mo. 17.0¢ 0.3¢ 17.3¢ 45
Mont. 27.0¢ 0.8¢ 27.8¢ 21
Nebr. 26.7¢ 0.9¢ 27.6¢ 23
Nev. 23.0¢ 10.1¢ 33.1¢ 12
N.H. 18.0¢ 1.6¢ 19.6¢ 41
N.J. 10.5¢ 4.0¢ 14.5¢ 48
N.M. 17.0¢ 1.9¢ 18.9¢ 43
N.Y. 8.1¢ 40.9¢ 49.0¢ 1
N.C. 38.9¢ 0.3¢ 39.2¢ 6
N.D.
23.0¢

23.0¢
31
Ohio
28.0¢

28.0¢
20

Excise Taxes

Table 21 (continued)

State

Excise
Tax

Other Taxes
and Fees

Total

Rank

Okla. 16.0¢ 1.0¢ 17.0¢ 46
Ore. 30.0¢ 1.0¢ 31.0¢ 17
Pa. 12.0¢ 20.3¢ 32.3¢ 15
R.I. 32.0¢ 1.0¢ 33.0¢ 13
S.C. 16.0¢ 0.8¢ 16.8¢ 47
S.D. 22.0¢ 2.0¢ 24.0¢ 28
Tenn. 20.0¢ 1.4¢ 21.4¢ 36
Tex.
20.0¢

20.0¢
38
Utah
24.5¢

24.5¢
27
Vt. 19.0¢ 7.1¢ 26.1¢ 24
Va. 17.5¢ 2.3¢ 19.8¢ 40
Wash. 37.5¢
0.0
37.5¢
9
W.Va. 20.5¢ 12.9¢ 33.4¢ 11
Wis. 30.9¢ 2.0¢ 32.9¢ 14
Wyo. 13.0¢ 1.0¢ 14.0¢ 49
D.C.
23.5¢

23.5¢
(29)

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: CA, CT, GA, IL, IN, MI, NY.
Source: American Petroleum Institute.

Excise Taxes

Table 22
State Cigarette Excise Tax Rates,
as of January 1, 2012 (Dollars Per 20-Pack)

State
Tax Rate (a) Rank

State

Ala. $0.425 46
Alaska $2.00 10
Ariz. $2.00 10
Ark. $1.15 28
Calif. $0.87 32
Colo. $0.84 33
Conn. $3.40 3
Del. $1.60 19
Fla. $1.339 25
Ga. $0.37 47
Hawaii $3.20 4
Idaho $0.57 41
Ill. $0.98 31
Ind. $0.995 30
Iowa $1.36 24
Kans. $0.79 35
Ky. $0.60 39
La. $0.36 48
Maine $2.00 10
Md. $2.00 10
Mass. $2.51 9
Mich. $2.00 10
Minn. $1.586 21
Miss. $0.68 36
Mo. $0.17 50
Mont. $1.70 15

Nebr. $0.64 37
Nev. $0.80 34
N.H. $1.68 17
N.J. $2.70 6
N.M. $1.66 18
N.Y. $4.35 1
N.C. $0.45 44
N.D. $0.44 45
Ohio $1.25 26
Okla. $1.03 29
Ore. $1.18 27
Pa. $1.60 19
R.I. $3.46 2
S.C. $0.57 41
S.D. $1.53 22
Tenn. $0.62 38
Tex. $1.41 23
Utah $1.70 15
Vt. $2.62 7
Va. $0.30 49
Wash. $3.025 5
W.Va. $0.55 43
Wis. $2.52 8
Wyo. $0.60 39
DC
$2.86
(6)

Tax Rate (a) Rank

(a) The federal excise tax of $1.0066 per pack and local taxes are
not included.
Source: Tax Foundation; Orzechowski & Walker, Tax Burden on
Tobacco; state revenue departments.

Excise Taxes

Table 23
State Spirits Excise Tax Rates,
as of September 1, 2011 (Dollars Per Gallon)

State
Tax Rate (a) Rank

State
Tax Rate (a) Rank

Ala. (b)
$18.61
Alaska
$12.80
Ariz.
$3.00
Ark. (d, e) $6.52
Calif.
$3.30
Colo.
$2.28
Conn.
$5.40
Del.
$3.75
Fla.
$6.50
Ga.
$3.79
Hawaii
$5.98
Idaho (b) $11.28
Ill.
$8.55
Ind.
$2.68
Iowa (b) $13.18
Kans.
$2.50
Ky. (c)
$6.85
La.
$2.50
Maine (b) $6.15
Md. (e)
$4.45
Mass.
$4.05
Mich. (b) $13.24
Minn. (d, e) $8.88
Miss. (b)
$8.43
Mo.
$2.00
Mont. (b)
$9.45

Nebr.
Nev.
N.H. (b)
N.J.
N.M.
N.Y.
N.C. (b)
N.D. (e)
Ohio (b)
Okla.
Ore. (b)
Pa. (b)
R.I.
S.C. (d, e)
S.D.
Tenn. (d)
Tex.
Utah (b)
Vt. (b)
Va. (b)
Wash. (b)
W.Va. (b)
Wis.
Wyo. (b)
D.C. (e)

4
8
40
18
38
46
27
34
19
33
23
10
14
41
6
43
17
43
21
31
32
5
13
15
47
12

$3.75
$3.60
$0.00
$5.50
$6.06
$6.44
$13.03
$4.66
$10.16
$5.56
$23.03
$7.57
$3.75
$5.42
$4.68
$4.46
$2.40
$11.63
$0.32
$20.91
$26.70
$2.55
$3.25
$0.83
$5.43

34
37
50
25
22
20
7
29
11
24
2
16
34
26
28
30
45
9
49
3
1
42
39
48
(26)

Note: Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers.
(a) Local excise taxes excluded.
(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 the
size of the container.
(e) Includes sales taxes specific to alcoholic beverages.
Source: Distilled Spirits Council of the United States, Tax Foundation.

Excise Taxes

Table 24
State Table Wine Excise Tax Rates,
as of September 1, 2011 (Dollars Per Gallon)

State
Tax Rate

Rank

Ala. (b)
$1.70
4
Alaska $2.50 1
Ariz. $0.84 23
Ark. (c)
$1.39
9
Calif. $0.20 44
Colo. $0.32 39
Conn. $0.72 25
Del. $0.97 19
Fla. $2.25 2
Ga. $1.51 6
Hawaii $1.38 11
Idaho $0.45 36
Ill. $1.39 10
Ind. $0.47 35
Iowa $1.75 3
Kans. $0.30 40
Ky. $0.50 34
La. $0.11 45
Maine $0.60 29
Md. (c)
$1.40
8
Mass. $0.55 31
Mich. $0.51 33
Minn. (c)
$1.21
13
Miss. (a)


Mo. $0.42 37
Mont. $1.06 17

State

Tax Rate

Rank

Nebr. $0.95 20
Nev. $0.70 27
N.H. (a)


N.J. $0.88 22
N.M. $1.70 4
N.Y. $0.30 40
N.C. $0.79 24
N.D. $1.06 16
Ohio $0.32 38
Okla. $0.72 25
Ore. $0.67 28
Pa. (a)


R.I. $0.60 29
S.C. $1.08 15
S.D. (c)
$1.21
14
Tenn. $1.27 12
Tex. $0.20 43
Utah (a)


Vt. $0.55 31
Va. $1.51 6
Wash. $0.88 21
W.Va. $1.00 18
Wis. $0.25 42
Wyo. (a)


D.C. (c)
$1.63
(6)

Note: Rates are those applicable to off-premise sales of 11% alcohol by volume (a.b.v.) non-carbonated wine in 750ml containers.
(a) Control states, where the government controls all sales. Products can be subject to ad valorem mark-up and excise taxes.
(b) Includes $0.26 statewide local rate in Alabama.
(c) Includes sales taxes specific to alcoholic beverages.
Source: Distilled Spirits Council of the United States, state revenue
departments.

Excise Taxes

Table 25
State Beer Excise Tax Rates,
as of September 1, 2011 (Dollars Per Gallon)

State
Tax Rate

Rank

Ala. (b)
$1.05
2
Alaska $1.07 1
Ariz. $0.16 33
Ark. (c)
$0.31
17
Calif. $0.20 27
Colo. $0.08 46
Conn. $0.23 24
Del. $0.16 35
Fla. $0.48 8
Ga. (b)
$1.01
3
Hawaii $0.93 4
Idaho $0.15 36
Ill. $0.23 25
Ind. $0.12 41
Iowa $0.19 29
Kans. $0.18 30
Ky. $0.08 45
La. $0.32 16
Maine $0.35 15
Md. (c)
$0.44
9
Mass. $0.11 43
Mich. $0.20 26
Minn. (c)
$0.48
7
Miss. $0.43 10
Mo. $0.06 49
Mont. $0.14 38

State
Tax Rate

Rank

Nebr. $0.31 18
Nev. $0.16 33
N.H. $0.30 19
N.J. $0.12 40
N.M. $0.41 12
N.Y. $0.14 37
N.C. $0.53 6
N.D. $0.39 14
Ohio $0.18 31
Okla. $0.40 13
Ore. $0.08 44
Pa. $0.08 46
R.I. $0.11 42
S.C. $0.77 5
S.D. $0.27 20
Tenn. $0.14 39
Tex. $0.20 28
Utah $0.41 11
Vt. $0.27 21
Va. $0.26 23
Wash. $0.26 22
W.Va. $0.18 32
Wis. $0.06 48
Wyo. $0.02 50
D.C. (c)
$0.56
(6)

Note: Rates are those applicable to off-premise sales of 4.7%
a.b.v. beer in 12 ounce containers.
(a) Local excise taxes excluded.
(b) Includes statewide local rate in Alabama ($0.52) and Georgia
($0.53).
(c) Includes sales taxes specific to alcoholic beverages.
Source: Distilled Spirits Council of the United States, Tax Foundation.

Excise Taxes

Table 26
State and Local Cell Phone Tax Rates,
as of July 1, 2010
Average
State-Local
State
Tax Rate (a) Rank

Average
State-Local
State
Tax Rate (a) Rank

Ala.
7.45% 38
Alaska 6.69% 42
Ariz. 11.97% 14
Ark. 11.07% 16
Calif. 10.67% 19
Colo. 10.40% 22
Conn. 6.96% 41
Del.
6.25% 45
Fla. 16.57% 4
Ga.
8.57% 29
Hawaii 7.75% 37
Idaho 2.20% 48
Ill.
15.85% 5
Ind.
9.84% 23
Iowa
7.91% 35
Kans. 13.34% 9
Ky.
10.42% 21
La.
6.28% 44
Maine 7.16% 40
Md.
12.23% 11
Mass. 7.81% 36
Mich. 7.27% 39
Minn. 9.38% 26
Miss. 9.08% 27
Mo. 14.23% 7
Mont. 6.03% 47

Nebr. 18.64% 1
Nev.
2.08% 49
N.H.
8.18% 32
N.J.
8.87% 28
N.M. 10.52% 20
N.Y. 17.78% 3
N.C.
9.43% 25
N.D. 10.68% 18
Ohio
7.95% 33
Okla. 10.74% 17
Ore.
1.81% 50
Pa. 14.08% 8
R.I. 14.62% 6
S.C.
9.52% 24
S.D. 12.02% 13
Tenn. 11.58% 15
Tex. 12.43% 10
Utah 12.16% 12
Vt.
8.50% 30
Va.
6.56% 43
Wash. 17.95% 2
W.Va. 6.23% 46
Wis.
8.34% 31
Wyo.
7.94% 34
D.C.
11.58%
(15)

(a) 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 27
Sales Tax Treatment of Groceries,
Candy, and Soda,
as of January 1, 2012

State
Candy
Soda

General
Grocery
Treated as Treated as
State
Sales Tax
Treatment Groceries Groceries
Ala.
4.00% Included in Base Yes
Yes
Alaska

– – –
Ariz. 6.60% Exempt Yes Yes
Ark. 6.00% 2.00% Yes Yes
Calif. 7.25% Exempt Yes No
Colo. 2.90% Exempt No No
Conn. 6.00% Exempt No No
Del.

– – –
Fla. 6.00% Exempt No No
Ga. 4.00% Exempt Yes Yes
Hawaii
4.00% Included in Base Yes
Yes
Idaho
6.25% Included in Base Yes
Yes
Ill. 6.25% 1.00% No No
Ind. 7.00% Exempt No No
Iowa 6.00% Exempt No No
Kans.
6.30% Included in Base Yes
Yes
Ky. 6.00% Exempt No No
La. 4.00% Exempt Yes Yes
Maine 5.00% Exempt No No
Md. 6.00% Exempt No No
Mass. 6.25% Exempt Yes Yes
Mich. 6.00% Exempt Yes Yes
Minn. 6.875% Exempt No
No
Miss.
7.00% Included in Base Yes
Yes
Mo. 4.225% 1.23% Yes Yes
Mont.

– – –
Nebr. 5.50% Exempt Yes Yes
Nev. 6.85% Exempt Yes Yes
N.H.

– – –
N.J. 7.00% Exempt No No
N.M. 5.13% Exempt Yes Yes
N.Y. 4.00% Exempt No No
N.C. 5.75% Exempt No No
N.D. 5.00% Exempt No No
Ohio 5.50% Exempt Yes No

Excise Taxes

Table 27 (continued)

State

State
General
Grocery
Sales Tax
Treatment

Candy
Treated as
Groceries

Soda
Treated as
Groceries

Okla.
4.50% Included in Base Yes
Yes
Ore.

– – –
Pa. 6.00% Exempt Yes No
R.I. 7.00% Exempt No No
S.C. 6.00% Exempt Yes Yes
S.D.
4.00% Included in Base Yes
Yes
Tenn. 7.00% 5.50% Yes Yes
Tex. 6.25% Exempt No No
Utah 5.95% 1.75% Yes Yes
Vt.
6.00% Exempt Yes Yes
Va. 5.00% 2.50% Yes Yes
Wash. 6.50% Exempt Yes No
W.Va. 6.00% 3.00% Yes No
Wis. 5.00% Exempt No No
Wyo. 4.00% Exempt Yes Yes
D.C. 6.00% Exempt Yes No
Source: Tax Foundation, Overreaching on Obesity: Governments
Consider New Taxes on Soda and Candy (Oct. 2011).

Excise Taxes

Table 28
State and Local Excise Tax Collections Per
Capita,
Fiscal Year 2009

State

Collections
Per Capita

U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Rank

$467 –
$510 20
$474 23
$342 41
$398 33
$323 43
$300 47
$602 9
$547 15
$615 8
$283 49
$650 5
$255 50
$696 3
$433 27
$416 30
$365 37
$545 17
$575 12
$476 22
$505 21
$372 36
$379 35
$599 10
$411 31
$386 34

State

Collections
Per Capita

Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rank

$545 16
$350 39
$848 1
$630 6
$419 29
$347 40
$580 11
$398 32
$537 19
$438 26
$317 45
$321 44
$554 13
$554 14
$310 46
$433 28
$331 42
$543 18
$352 38
$813 2
$461 25
$628 7
$670 4
$467 24
$294 48
$843
(2)

Note: Includes both excise and selective sales taxes. Excise taxes
include taxes such as those levied on tobacco products, alcoholic
beverages, and motor fuels. Selective sales taxes include taxes
such as those levied on amusements, insurance premiums, parimutuels, and public utilities. See Table 37 for average people per
household by state.
Source: U.S. Census Bureau, Tax Foundation.

Excise Taxes

Table 29
Property Taxes on Owner-Occupied Housing as
a Percentage of Median Home Value,
by State, Calendar Year 2010
Effective
State
Tax Rate
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Rank

1.14% –
0.41% 49
1.24% 18
0.85% 29
0.57% 45
0.78% 34
0.61% 43
1.70% 8
0.49% 47
1.09% 21
0.93% 28
0.27% 50
0.74% 37
1.93% 2
0.84% 31
1.34% 16
1.35% 15
0.78% 34
0.43% 48
1.17% 19
0.98% 23
1.08% 22
1.82% 6
1.10% 20
0.73% 38
0.94% 27

Effective
State
Tax Rate
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rank

0.85% 29
1.82% 6
0.98% 23
1.92% 3
2.01% 1
0.66% 40
1.38% 13
0.81% 32
1.36% 14
1.44% 11
0.80% 33
0.98% 23
1.40% 12
1.47% 10
0.55% 46
1.32% 17
0.70% 39
1.90% 4
0.65% 41
1.61% 9
0.77% 36
0.98% 23
0.58% 44
1.85% 5
0.62% 42
0.54%
(47)

Note: The figures in this table are median effective property tax
rates on owner-occupied housing (median real taxes paid / median
home value). As a result, the data exclude property taxes paid by
businesses, renters, and others.
Source: 2010 American Community Survey, available from the U.S.
Census Bureau, Tax Foundation calculations.

Property Taxes

Table 30
State and Local Property Tax Collections Per
Capita, Fiscal Year 2009
Collections
State
Per Capita

Rank

U.S. $1,388 –
Ala.
$503 50
Alaska $1,728 10
Ariz. $1,119 32
Ark.
$549 49
Calif. $1,465 15
Colo. $1,277 24
Conn. $2,473 2
Del.
$712 43
Fla.
$1,589 13
Ga.
$1,092 34
Hawaii $983 35
Idaho
$813 40
Ill.
$1,782 9
Ind.
$1,124 31
Iowa $1,305 22
Kans. $1,353 19
Ky.
$663 46
La.
$702 45
Maine $1,640 11
Md.
$1,205 27
Mass. $1,874 8
Mich. $1,452 16
Minn. $1,346 20
Miss.
$793 41
Mo.
$929 37

Collections
State
Per Capita
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rank

$1,301 23
$1,437 17
$1,318 21
$2,440 3
$2,663 1
$606 47
$2,136 5
$867 38
$1,165 29
$1,135 30
$597 48
$1,172 28
$1,227 25
$2,018 7
$970 36
$1,111 33
$748 42
$1,475 14
$863 39
$2,056 6
$1,431 18
$1,226 26
$709 44
$1,633 12
$2,285 4
$3,053
(1)

Note: See Table 37 for average people per household by state.
Source: U.S. Census Bureau, Tax Foundation.

Property Taxes

Table 31
Estate Tax Rates and Exemptions,
as of January 1, 2012

State

Exemption

Rate
(Min. to Max.)

Conn.
Del.
Hawaii
Ill.
Maine (a)
Md. (b)
Mass.
Minn.
N.J. (b)
N.Y.
N.C.
Ohio (c)
Ore.
R.I.
Tenn. (d)
Vt.
Wash.
D.C.

$2M
$5M
$3.6M
$2M
$1M
$1M
$1M
$1M
$675,000
$1M
$5M
$338,333
$1M
$892,865
$1M
$2.75M
$2M
$1M

7.2% - 12%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
0.8% - 16%
6% - 7%
0.8% - 16%
0.8% - 16%
5.5% - 9.5%
0.8% - 16%
10% - 19%
0.8% - 16%

(a) Maine’s exemption will increase to $2M on Jan. 1, 2013.
(b) Maryland and New Jersey have both an estate and an inheritance tax. See Table 32.
(c) Ohio’s estate tax is repealed effective Jan. 1, 2013.
(d) Some sources (including the Tennessee Department of Revenue) list Tennessee’s estate tax as an inheritance tax, but it
functions as an estate tax.
Source: American Family Business Foundation.

Estate and Inheritance Taxes

Table 32
Inheritance Tax Rates and Exemptions,
as of January 1, 2012

Rate
State
Heir type
Exemption
(Min. to Max.)
Ind.


Spouse/Charity
Class A
Class B
Class C

100% Exempt
$100,000
$500
$100

0%
1% - 10%
7% - 15%
10% - 20%

Iowa

Class A
Class B
Class C

100% Exempt
No exemption
No exemption

0%
5% - 10%
10% - 15%

Ky.

Class A
Class B
Class C

100% Exempt
$1,000
$500

0%
4% - 16%
6%-16%

Lineal Heirs
All others

100% Exempt
No exemption

0%
10%

$40,000
$15,000
$10,000

1%
13%
18%

Class A
Class C
Class D

100% Exempt
$25,000
$500

0%
16%
16%

Lineal Heirs
Siblings
Others

$3,500
No exemption
No exemption

5%
12%
15%

Md. (a)

Nebr. (b) Immediate Relative

Remote Relative

All others
N.J. (a, c)


Pa.

Note: Inheritance taxes are levied on the 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 the size
of the gift itself.
(a) Maryland and New Jersey have both an estate and an inheritance tax.
(b) Nebraska’s inheritance tax is levied at the county level.
(c) New Jersey’s inheritance tax only applies to estates over $1M.
Source: American Family Business Foundation.

Estate and Inheritance Taxes

Table 33
State Implicit Lottery Tax Revenue Per Capita,
Fiscal Year 2010

Implicit Tax
Revenue
State
Per Capita Rank

Implicit Tax
Revenue
State
Per Capita Rank

U.S.
$58 –
Ala.
$0 44
Alaska
$0 44
Ariz.
$81 13
Ark.
$124 8
Calif.
$28 32
Colo.
$22 37
Conn.
$83 12
Del.
$370 1
Fla.
$67 15
Ga.
$92 10
Hawaii
$0 44
Idaho
$25 34
Ill.
$50 21
Ind.
$28 31
Iowa
$23 36
Kans.
$24 35
Ky.
$50 23
La.
$29 30
Maine
$40 27
Md.
$87 11
Mass. $137 7
Mich.
$68 14
Minn.
$17 41
Miss.
$0 44
Mo.
$42 26

Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

$11 42
$17 40
$0 44
$50 22
$105 9
$21 38
$138 6
$45 24
$9 43
$64 17
$25 33
$142 5
$64 16
$324 2
$54 18
$145 4
$51 20
$42 25
$0 44
$33 28
$54 19
$19 39
$314 3
$31 29
$0 44

Note: The implicit tax revenue is the portion of lottery revenue
kept by the state, or the “profit.” It does not include federal or state
income tax on winnings. See table 37 for average people per
household by state.
Source: U.S. Census Bureau, Tax Foundation calculations.

Lottery

Table 34
State Debt Per Capita,
Fiscal Year 2010
Debt
State
Per Capita

Rank

U.S. $3,614 –
Ala.
$1,841 43
Alaska $9,032 2
Ariz. $2,188 39
Ark. $1,464 47
Calif. $4,008 18
Colo. $3,335 27
Conn. $8,465 4
Del. $6,157 8
Fla.
$2,155 41
Ga.
$1,426 48
Hawaii $5,682 9
Idaho $2,478 35
Ill.
$4,790 11
Ind.
$3,650 22
Iowa $1,690 44
Kans. $2,276 37
Ky.
$3,323 28
La.
$3,861 20
Maine $4,542 12
Md.
$4,250 16
Mass. $11,310 1
Mich. $3,251 30
Minn. $2,206 38
Miss. $2,182 40
Mo.
$3,416 26

Debt
State
Per Capita
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Rank

$4,430 13
$1,279 49
$1,646 46
$6,341 7
$6,944 5
$4,261 15
$6,694 6
$1,983 42
$3,282 29
$2,703 32
$2,664 34
$3,533 23
$3,526 24
$9,018 3
$3,419 25
$4,291 14
$922 50
$1,679 45
$2,356 36
$5,585 10
$3,131 31
$4,098 17
$3,860 21
$3,929 19
$2,694 33

Note: Debt at end of fiscal year. See Table 37 for average people
per household by state.
Source: U.S. Census Bureau, Tax Foundation.

State Debt

Table 35
State and Local Debt Per Capita,
Fiscal Year 2009
Debt
State
Per Capita Rank

Debt
State
Per Capita Rank

U.S. $8,786 –
Ala.
$5,480 42
Alaska $14,792 3
Ariz. $7,658 25
Ark. $4,396 48
Calif. $10,159 8
Colo. $10,224 7
Conn. $10,709 5
Del. $9,272 15
Fla.
$7,917 22
Ga.
$5,540 41
Hawaii $8,566 18
Idaho $3,793 50
Ill.
$10,030 10
Ind.
$7,929 21
Iowa $5,113 45
Kans. $8,572 17
Ky.
$9,491 12
La.
$7,653 26
Maine $5,838 40
Md.
$6,789 34
Mass. $15,033 2
Mich. $7,857 23
Minn. $8,250 20
Miss. $4,552 47
Mo.
$7,126 31

Mont. $6,466 36
Nebr. $7,411 28
Nev. $9,704 11
N.H. $8,377 19
N.J. $10,606 6
N.M. $7,081 32
N.Y. $15,240 1
N.C. $5,350 43
N.D. $6,156 38
Ohio $6,417 37
Okla. $4,970 46
Ore. $8,776 16
Pa.
$9,311 13
R.I. $11,134 4
S.C. $7,797 24
S.D. $6,841 33
Tenn. $5,840 39
Tex. $9,297 14
Utah $6,586 35
Vt.
$7,260 30
Va.
$7,490 27
Wash. $10,092 9
W.Va. $5,328 44
Wis. $7,287 29
Wyo. $4,150 49
D.C. $16,581 (1)

Note: Debt at end of fiscal year. See table 37 for average people
per household by state.
Source: U.S. Census Bureau, Tax Foundation.

State Debt

Table 36
Income Per Capita by State,
Fiscal Year 2010
Income
State
Per Capita

Rank

Income
State
Per Capita

Rank

U.S. $39,945 –
Mont. $35,068 35
Ala. $33,516 42
Nebr. $39,674 20
Alaska $44,205 8
Nev. $36,919 30
Ariz. $34,553 40
N.H. $43,586 9
Ark. $32,678 44
N.J. $51,167 3
Calif. $42,578 12
N.M. $33,368 43
Colo. $42,226 14
N.Y. $48,450 5
Conn. $54,877 1
N.C. $34,977 36
Del. $39,664 21
N.D. $42,764 11
Fla. $38,222 24
Ohio $36,180 33
Ga. $34,800 38
Okla. $35,396 34
Hawaii $41,661 17
Ore. $36,427 32
Idaho $31,986 49
Pa. $40,599 18
Ill.
$42,057 16
R.I. $42,095 15
Ind. $34,042 41
S.C. $32,460 46
Iowa $38,084 26
S.D. $39,593 22
Kans. $39,005 23
Tenn. $34,955 37
Ky. $32,376 47
Tex. $37,706 27
La. $37,021 28
Utah $32,473 45
Maine $36,717 31
Vt. $40,098 19
Md. $49,070 4
Va. $44,246 7
Mass. $51,302 2
Wash. $42,570 13
Mich. $34,691 39
W.Va. $31,999 48
Minn. $42,847 10
Wis. $38,177 25
Miss. $31,046 50
Wyo. $44,861 6
Mo. $36,965 29
D.C.
$70,044
(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 37
People Per Household, by State,
2009-2010

State
2009
US
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

2010

2.63 2.63
2.48 2.57
2.86 2.70
2.84 2.69
2.49 2.55
2.96 2.94
2.57 2.52
2.57 2.55
2.63 2.66
2.59 2.62
2.75 2.72
2.82 2.96
2.71 2.67
2.64 2.64
2.52 2.55
2.37 2.41
2.48 2.52
2.47 2.51
2.59 2.61
2.35 2.37
2.65 2.65
2.56 2.51
2.54 2.53
2.46 2.47
2.60 2.66
2.49 2.48

State

2009 2010

Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

2.53 2.39
2.45 2.47
2.70 2.70
2.54 2.48
2.70 2.72
2.65 2.64
2.63 2.61
2.49 2.53
2.22 2.32
2.48 2.48
2.50 2.55
2.52 2.49
2.47 2.49
2.50 2.51
2.55 2.55
2.47 2.45
2.51 2.54
2.84 2.82
3.17 3.10
2.38 2.34
2.57 2.60
2.55 2.53
2.37 2.43
2.42 2.43
2.48 2.47
2.26 2.24

Note: Does not include persons in institutionalized housing.
Source: U.S. Census Bureau, Tax Foundation.

Data

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