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Facts Figures: How Does Your State Compare?
Facts Figures: How Does Your State Compare?
Facts Figures
How Does Your State Compare?
2012
$10
TF@TaxFoundation.org
Date
2011
2009
2009
2012
2010
2010
2009
2009
10
2012
12
Jan. 1, 2012
2010
13
2009
15
Per Capita
16
Jan. 1, 2012
2010
2009
Sales Taxes
17
18
Per Capita
19
20
Jan. 1, 2012
2010
2009
Jan. 1, 2012
Excise Taxes
21
22
Jan. 1, 2012
Jan. 1, 2012
23
Sept. 1, 2011
Table of Contents
continued
Number Title
Date
Sept. 1, 2011
25
Sept. 1, 2011
26
27
28
Jan. 1, 2012
2009
Property Taxes
29
2010
30
2009
32
Lottery
33
2010
State Debt
34
2010
35
2009
Data
36
37
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.
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 taxpayers 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.
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 taxpayers state of residence where possible.
Source: Tax Foundation calculation of state and local tax burdens,
Tax Foundation Special Report No. 189.
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
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 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.
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.
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
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
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.
$16,636
(1)
Table 8
Sources of State and Local Tax Revenue,
Percentage of Total from Each Source,
Fiscal Year 2009
Property
U.S.
33.4% 22.9% 21.3% 3.6% 18.9%
Ala.
17.9% 29.0% 20.9% 3.7% 28.5%
Alaska 18.8% 3.2% 0.0% 9.9%
68.1%
Ariz. 34.2% 35.9% 12.5% 2.9% 14.6%
Ark.
16.8% 39.0% 23.8% 3.7% 16.8%
Calif. 31.8% 22.0% 26.2% 5.6% 14.4%
Colo. 33.6% 27.0% 23.5% 1.8% 14.2%
Conn. 41.7% 15.6% 26.6% 2.1% 14.0%
Del.
17.6% 0.0% 26.9% 5.9% 49.6%
Fla.
43.1% 30.0% 0.0% 2.7% 24.2%
Ga.
33.1% 28.5% 24.8% 2.2% 11.4%
Hawaii 20.6% 38.5% 21.0% 1.2% 18.7%
Idaho 27.8% 26.7% 26.0% 3.1% 16.4%
Ill.
40.1% 19.0% 16.2% 3.0% 21.6%
Ind.
30.3% 26.0% 23.9% 3.5% 16.3%
Iowa 33.2% 23.6% 23.5% 2.2% 17.5%
Kans. 33.3% 25.8% 23.8% 3.2% 13.9%
Ky.
20.6% 20.6% 31.3% 3.6% 23.8%
La.
17.9% 38.0% 16.8% 3.5% 23.7%
Maine 38.6% 17.9% 24.3% 2.5% 16.7%
Md.
25.5% 14.3% 39.9% 2.8% 17.6%
Mass. 37.7% 12.0% 32.8% 5.5% 11.9%
Mich. 40.1% 25.1% 17.5% 2.0% 15.4%
Minn. 29.5% 18.7% 28.9% 3.2% 19.7%
Miss. 26.0% 33.6% 16.5% 3.6% 20.2%
Mo.
28.7% 25.0% 26.4% 1.7% 18.2%
Mont. 36.6% 0.0% 23.7% 4.7% 35.0%
Nebr. 35.3% 24.4% 21.8% 2.7% 15.8%
Nev.
34.7% 29.6% 0.0% 0.0% 35.7%
N.H. 64.4% 0.0% 2.0% 9.9%
23.8%
N.J.
45.7% 16.1% 20.9% 4.7% 12.6%
N.M. 17.5% 38.7% 13.7% 2.3% 27.8%
N.Y.
30.4% 16.6% 32.8% 7.7% 12.4%
N.C.
25.7% 23.3% 30.2% 2.8% 18.0%
N.D.
23.2% 21.3% 11.2% 3.9% 40.4%
Ohio 29.8% 20.4% 28.7% 1.4% 19.7%
Table 8 (continued)
Sources of State and Local Tax Revenue,
Percentage of Total from Each Source,
Fiscal Year 2009
Property
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.
2.8% 27.7%
2.3% 20.7%
3.4% 24.0%
2.3% 15.8%
1.9% 18.9%
1.9% 22.7%
4.6% 21.5%
0.0% 27.2%
2.8% 17.1%
3.0% 23.1%
2.0% 18.9%
0.0% 24.3%
6.6% 31.4%
2.7% 16.0%
0.0% 38.6%
6.8% 18.1%
Table 9
Federal Income Tax Payments by Income
Percentile, 2009
Groups
Average
Income
Groups Share of Income
Income
Taxes Paid
Share of
Income
Tax
Percentile
($ 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).
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%
Table 11
State Individual Income Tax Rates,
as of January 1, 2012
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)
Fla. None
Table 11 (continued)
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
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
$0
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)
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.
(e, f, g)
5.0% >
$0
7.0% > $2,000
9.0% > $5,000
9.9% > $125,000
Pa. (g)
3.07% >
R.I. (e)
3.75% >
$0
4.75% > $57,150
5.99% > $129,900
S.C. (e)
3%
4%
5%
6%
7%
$0
> $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
4% > $0
6% > $10,000
8.5% > $40,000
8.95 > $350,000
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.
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
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
Table 14
State Corporate Income Tax Rates,
as of January 1, 2012
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
$0
$0
$0
Miss. 3% >
$0
4% > $5K
5% > $10K
$0
$0
Conn. (b) 9%
$0
$0
$0
$0
$0
>
>
Ga. 6% > $0
Hawaii 4.4% >
$0
5.4% > $25K
6.4% > $100K
Idaho 7.6% >
$0
Ill. (d)
9.5%
>
$0
>
$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
$0
N.C.(a) 6.9%
$0
>
>
$0
Table 14 (continued)
State Rates
Brackets
9.99% >
$0
State Rates
Brackets
R.I. 9% > $0
Va. (c) 6%
S.C. 5% >
$0
Wash. (c)
W.Va. 7.75% >
$0
$0
$0
S.D. None
Tenn. 6.5% >
$0
Wyo. None
Tex. (c)
Utah 5% >
>
$0
D.C.
9.975% >
$0
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
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)
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)
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)
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
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
Excise Taxes
Table 21 (continued)
State
Excise
Tax
Other Taxes
and Fees
Total
Rank
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)
(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)
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)
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
$859,350
$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%
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)
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
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
Data
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