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FACTS FIGURES
HOW DOES YOUR STATE COMPARE?

2014

$5

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& Figures. There is need for concise and accurate
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[and] this collection of data is an important step
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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 Lyman Stone. We
hope these facts contribute to a healthy public
debate.
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President
Tax Foundation

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Tax Foundation

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SIMPLICITY: Administrative costs are a loss to society, and
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TRANSPARENCY: Tax legislation should be based on sound
legislative procedures and careful analysis. A good tax system requires
informed taxpayers who understand how tax assessment, collection,
and compliance works. There should be open hearings and revenue
estimates should be fully explained and replicable.
NEUTRALITY: The fewer economic decisions that are made for tax
reasons, the better. The primary purpose of taxes is to raise needed
revenue, not to micromanage the economy. The tax system should
not favor certain industries, activities, or products.
STABILITY: When tax laws are in constant flux, long-range financial
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NO RETROACTIVITY: As a corollary to the principle of stability,
taxpayers should rely with confidence on the law as it exists when
contracts are signed and transactions made.
BROAD BASES AND LOW RATES: As a corollary to the principle of
neutrality, lawmakers should avoid enacting targeted deductions,
credits and exclusions. If such tax preferences are few, substantial
revenue can be raised with low tax rates. Broad-based taxes can also
produce relatively stable tax revenues from year to year.

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Facts & Figures 2014

How Does Your State Compare?


Table of Contents

Number Title
Taxes and Tax Measures

Date

Tax Freedom Day by State

2013

State Business Tax Climate Index

2014

State Revenue Per Capita

2012

4
5
6
7
8
9
10
11

State-Local Tax Burden

State Tax Collections Per Capita

State and Local Revenue Per Capita

2011

Federal Aid as a Percentage of


State Revenue

2012

Selected Federal Tax Rates

2014

Sources of State and Local Tax Collections 2011

Federal Income Tax Payments by Income


Percentile 2011

12

State Individual Income Tax Rates

14

State and Local Individual Income


Tax Collections Per Capita

State Individual Income Tax


Collections Per Capita

Corporate Income Taxes


15
16

State Corporate Income Tax Rates

State Corporate Income Tax Collections

Per Capita
17
18

2012

State and Local Tax Collections Per Capita 2011

Individual Income Taxes


13

2011

State and Local Corporate Income Tax


Collections Per Capita
State Gross Receipts Taxes

General Sales Taxes


19

State and Local Sales Tax Rates

21

State and Local Sales Tax Collections


Per Capita

Jan. 1, 2014
2012
2011

Jan. 1, 2014
2012
2011

Jan. 1, 2014

Jan. 1, 2014

20
State General Sales Tax Collections
Per Capita 2012

Excise Taxes
22

State Gasoline Tax Rates

2011

Jan. 1, 2014

Table of Contents
(continued)
Number Title

Date

Excise Taxes (continued)


23

24
25
26
27
28
29

30

Share of State & Local Road Spending


Covered by State & Local Tolls, User
Fees, & User Taxes

2011

State Cigarette Excise Tax Rates

Jan. 1, 2014

State Wine Excise Tax Rates

Jan. 1, 2014

State Spirits Excise Tax Rates


State Beer Excise Tax Rates

Jan. 1, 2014
Jan. 1, 2014

State and Local Cell Phone Tax Rates Jul. 1, 2013


Sales Tax Treatment of Groceries,
Candy, and Soda

State and Local Excise Collections


Per Capita

Jan. 1, 2014
2011

Property Taxes
31
32
33

Mean Property Taxes as a Percentage of


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

Estate and Inheritance Taxes


34
35

Estate Tax Rates and Exemptions

37

State Debt Per Capita

State and Local Debt Per Capita

Data
38
39

2011

Jan. 1, 2014

Jan. 1, 2014

Inheritance Tax Rates and Exemptions Jan. 1, 2014

State Debt
36

2012

Income Per Capita by State

People Per Household by State

2012
2011

2012

2011-2012

Table 1
Tax Freedom Day by State
Calendar Year 2013

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

April 18
April 5
April 6
April 5
April 7
April 24
April 17
May 13
April 14
April 15
April 9
April 14
April 9
April 25
April 13
April 9
April 9
April 6
March 29
April 8
April 21
April 25
April 14
April 23
March 29
April 8

44
40
43
39
6
16
1
22
19
33
24
36
5
26
34
35
41
49
38
8
4
23
7
50
37


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

April 10
April 12
April 14
April 15
May 4
April 3
May 6
April 10
April 18
April 12
April 6
April 15
April 17
April 19
April 3
April 4
April 2
April 10
April 13
April 14
April 20
April 20
April 19
April 20
April 16
April 17

32
28
21
20
3
46
2
30
14
29
42
18
15
12
47
45
48
31
27
25
10
9
13
11
17
(16)

Note: Tax Freedom Day represents how long Americans work into
the year before they have earned enough money to pay all federal,
state, and local taxes for the year. New Tax Freedom Day data is
released every spring at www.TaxFreedomDay.org
Source: Tax Freedom Day 2013, which is based on data from the
Bureau of Economic Analysis.

Taxes and Tax Measures

Table 2
State-Local Tax Burden
Fiscal Year 2011

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

State-Local
Tax Burden as
Share of State
Income
9.8%
8.3%
7.0%
8.9%
10.3%
11.4%
9.0%
11.9%
10.1%
9.2%
8.8%
9.6%
9.5%
10.2%
9.5%
9.3%
9.4%
9.5%
7.6%
10.2%
10.6%
10.3%
9.6%
10.7%
8.4%
9.0%
8.6%
9.4%
8.1%
8.0%
12.3%

Taxes and Tax Measures

Rank

41
49
34
12
4
32
3
15
31
35
20
24
13
22
29
26
23
46
14
7
11
21
6
40
33
38
25
43
44
2

Total Tax
Burden

(per capita)

$4,217
$2,886
$3,319
$3,194
$3,405
$5,136
$4,220
$7,150
$4,209
$3,699
$3,237
$4,259
$3,189
$4,658
$3,385
$3,740
$3,849
$3,169
$2,872
$3,836
$5,598
$5,586
$3,505
$4,858
$2,620
$3,380
$3,137
$3,991
$3,221
$3,769
$6,675

Table 2 (continued)
State-Local Tax Burden
Fiscal Year 2011

State
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

State-Local
Tax Burden as
Share of State
Income
8.6%
12.6%
9.8%
8.8%
9.7%
8.5%
10.1%
10.3%
10.5%
8.3%
7.1%
7.6%
7.5%
9.4%
10.5%
9.2%
9.4%
9.7%
11.0%
6.9%
9.7%

Rank
37
1
17
36
18
39
16
10
8
42
48
45
47
28
9
30
27
19
5
50
(20)

Total Tax
Burden

(per capita)

$3,044
$6,622
$3,564
$4,057
$3,687
$3,187
$3,861
$4,374
$4,676
$2,784
$3,052
$2,777
$3,088
$3,304
$4,351
$4,469
$4,366
$3,160
$4,477
$3,500
$6,641

Notes: As a unique state-local entity, DC is not included in


rankings, but the figure in parentheses shows where it would
rank.
Sources: Tax Foundation calculations. Please see methodology
paper for more information on all data sources and complete
methodology.

Taxes and Tax Measures

Table 3
State Business Tax Climate Index 2014
as of July 1, 2013

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH

21
4
22
35
48
19
42
13
5
32
30
18
31
10
40
20
27
33
29
41
25
14
47
17
16
7
34
3
8
49
38
50
44
28
39

19
28
26
39
31
21
35
50
13
8
4
18
47
24
49
37
27
17
45
15
34
9
44
11
7
16
36
1
48
41
40
25
29
22
23

22
1
18
26
50
15
33
28
1
41
35
23
11
10
32
17
29
25
21
46
13
14
47
20
27
19
30
1
9
48
34
49
42
38
44

Taxes and Tax Measures

37
5
49
42
41
44
32
2
18
12
16
23
33
11
24
31
10
50
9
8
17
7
35
28
26
3
29
40
1
46
45
38
47
21
30

15
29
1
11
16
28
23
2
6
24
38
47
43
13
36
12
48
4
33
40
49
44
41
5
9
21
8
42
46
32
17
45
7
19
10

10
25
6
19
14
22
49
13
16
31
12
3
44
5
38
29
17
24
40
41
47
28
33
32
7
8
39
9
42
50
1
45
30
2
20

Table 3 (continued)
State Business Tax Climate Index 2014
as of July, 2013

Ranking on Five Component Taxes
Overall Ind.
Unemp.

Index Corp. Income Sales Ins. Prop.
State Rank Tax Tax Tax Tax Tax
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

36
12
24
46
37
2
15
11
9
45
26
6
23
43
1
44

12
32
46
43
10
1
14
38
5
42
6
30
20
33
1
35

39
31
16
36
40
1
8
7
12
45
37
1
24
43
1
34

39
4
19
27
22
34
43
36
20
13
6
48
25
15
14
41

3
34
39
50
30
37
27
14
18
22
35
20
26
25
31
26

11
15
43
46
21
18
37
35
4
48
26
23
27
36
34
44



Note: The State Business Tax Climate Index is a measure of how
each states tax laws affect economic performance. A rank of
1 means the states tax system is more favorable for business;
a rank of 50 means the states tax system is less favorable for
business. Component rankings do not average across to total.
States without a given tax rank equally as number 1.
Source: Tax Foundation, 2014 State Business Tax Climate Index,
www.taxfoundation.org/index.
Snapshot date is law as of July 1, 2013.

Taxes and Tax Measures

Table 4
State Tax Collections Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$2,557
$1,880
$9,688
$1,993
$2,814
$3,040
$1,990
$4,292
$3,667
$1,719
$1,680
$3,982
$2,123
$2,818
$2,406
$2,552
$2,577
$2,402
$1,960
$2,842
$2,907
$3,442
$2,421
$3,834
$2,332
$1,796

Rank

43
1
39
17
12
40
5
8
47
49
6
37
16
28
23
21
29
41
15
13
10
27
7
32
46

Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

$2,456
$2,343
$2,473
$1,674
$3,103
$2,446
$3,662
$2,341
$8,119
$2,246
$2,326
$2,240
$2,584
$2,692
$1,710
$1,836
$1,864
$1,880
$2,049
$4,403
$2,227
$2,569
$2,849
$2,797
$4,461

Rank
25
30
24
50
11
26
9
31
2
34
33
35
20
19
48
45
44
42
38
4
36
22
14
18
3

Note: See Table 39 for average number of people per household


by state.
Source: U.S. Census Bureau; Tax Foundation.

Taxes and Tax Measures

Table 5
State Revenue Per Capita
Fiscal Year 2012
Revenue
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$5,215
$4,618
$19,686
$4,197
$5,816
$5,263
$4,245
$6,824
$8,128
$3,710
$3,673
$7,211
$4,469
$4,740
$4,853
$5,949
$5,236
$5,161
$5,522
$5,945
$5,657
$6,767
$5,355
$6,369
$5,714
$4,403

Rank

39
1
46
16
26
45
8
5
49
50
7
41
37
34
14
28
29
22
15
20
10
25
13
19
43

Revenue
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

$5,718
$4,947
$4,009
$4,425
$5,775
$6,784
$7,605
$4,711
$12,340
$5,139
$5,452
$5,587
$5,243
$6,477
$4,521
$4,817
$4,247
$4,184
$5,001
$8,740
$4,841
$4,967
$6,627
$5,493
$10,749

Rank
18
33
48
42
17
9
6
38
2
30
24
21
27
12
40
36
44
47
31
4
35
32
11
23
3

Note: Revenue here refers to the Census Bureaus General


Revenue classification. This measure includes taxes, fees,
licenses, and intergovernmental revenue but excludes revenue
from government enterprises such as utilities and liquor stores,
as well as insurance trust revenue. See Table 39 for average
people per household by state. DC is included only in state-local
combined data.
Source: U.S. Census Bureau; Tax Foundation.

Taxes and Tax Measures

Table 6
State and Local Tax Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$4,320
$2,895
$10,143
$3,363
$3,395
$4,938
$4,288
$6,355
$4,505
$3,441
$3,189
$4,793
$2,987
$4,634
$3,560
$4,137
$4,104
$3,341
$3,644
$4,559
$4,995
$5,443
$3,655
$5,033
$3,117
$3,272

Rank

50
1
39
38
11
19
5
16
37
44
13
48
14
33
22
23
40
31
15
10
7
30
8
46
42

Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

Source: U.S. Census Bureau; Tax Foundation.

Taxes and Tax Measures

$3,455
$4,249
$3,766
$4,032
$6,027
$3,499
$7,441
$3,510
$6,930
$3,910
$3,184
$3,662
$4,382
$4,831
$2,953
$3,292
$2,991
$3,569
$3,241
$5,014
$3,987
$4,188
$3,761
$4,492
$6,492
$8,772

Rank
36
20
27
24
6
35
2
34
3
26
45
29
18
12
49
41
47
32
43
9
25
21
28
17
4
(2)

Table 7
State and Local Revenue Per Capita
Fiscal Year 2011
Revenue
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$6,348
$5,211
$17,329
$4,812
$5,057
$7,151
$6,701
$7,745
$7,705
$5,634
$4,870
$7,097
$4,928
$6,191
$5,499
$6,556
$6,416
$5,101
$5,904
$6,084
$6,650
$7,499
$5,705
$7,171
$5,196
$4,962

Rank

40
1
49
45
10
14
6
7
33
48
11
47
22
35
16
18
43
26
24
15
8
32
9
41
46

Revenue
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$5,303
$6,343
$5,351
$5,823
$7,891
$5,818
$9,814
$5,520
$9,488
$5,862
$5,185
$5,976
$6,248
$6,886
$5,717
$5,059
$4,646
$5,316
$5,392
$6,943
$6,098
$6,428
$5,848
$6,357
$11,003
$10,878

Rank
39
20
37
29
5
30
3
34
4
27
42
25
21
13
31
44
50
38
36
12
23
17
28
19
2
(3)

Note: Revenue here refers to the Census Bureaus General


Revenue classification. This measure includes revenue such as
taxes, fees, licenses, and intergovernmental revenue but excludes
revenue from government enterprises such as utilities and liquor
stores, as well as insurance trust revenue. See Table 39 for average people per household by state.
Source: U.S. Census Bureau; Tax Foundation.

Taxes and Tax Measures

Table 8
Sources of State and Local Tax Collections,
Percentage of Total from Each Source
Fiscal Year 2011

State
Property
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH

33.1%
18.7%
20.5%
32.8%
18.2%
28.9%
38.2%
40.5%
16.4%
39.7%
33.2%
20.2%
29.0%
40.6%
27.3%
34.5%
33.3%
20.6%
21.3%
39.7%
29.0%
37.1%
37.6%
30.5%
27.5%
29.9%
39.0%
36.8%
29.5%
62.5%
48.0%
18.8%
31.4%
25.6%
15.5%
29.2%

General Individual Corporate Other


Sales
Income
Income Taxes (a)
22.5%
28.6%
4.6%
38.0%
36.7%
21.7%
24.0%
14.3%
0.0%
32.4%
27.4%
38.0%
25.2%
15.3%
27.1%
22.9%
27.9%
19.9%
39.5%
16.7%
13.4%
13.7%
26.3%
17.8%
32.0%
25.2%
0.0%
21.7%
31.7%
0.0%
15.3%
38.6%
16.6%
24.6%
19.2%
21.1%

Taxes and Tax Measures

21.3%
20.9%
0.0%
13.2%
22.8%
27.3%
20.8%
28.4%
30.2%
0.0%
24.6%
19.0%
24.8%
18.8%
26.8%
23.3%
22.9%
30.9%
14.5%
23.5%
36.5%
32.4%
18.8%
27.9%
15.1%
24.6%
23.7%
22.1%
0.0%
1.6%
20.0%
15.1%
30.8%
29.3%
9.2%
29.0%

3.6%
2.2%
9.9%
2.6%
3.8%
5.2%
1.8%
3.0%
8.5%
2.9%
2.2%
1.0%
3.6%
5.1%
3.1%
2.0%
2.1%
4.3%
1.2%
3.5%
2.7%
5.4%
2.0%
3.7%
3.8%
2.0%
3.6%
2.0%
0.0%
11.0%
4.2%
3.2%
7.0%
3.2%
3.4%
0.8%

19.4%
29.6%
65.1%
13.4%
18.5%
17.0%
15.3%
13.8%
44.9%
25.0%
12.6%
21.9%
17.3%
20.2%
15.8%
17.3%
13.7%
24.2%
23.6%
16.7%
18.4%
11.5%
15.3%
20.1%
21.7%
18.3%
33.7%
17.4%
38.8%
25.0%
12.5%
24.3%
14.2%
17.3%
52.7%
20.0%

Table 8 (continued)
Sources of State and Local Tax Collections,
Percentage of Total from Each Source
Fiscal Year 2011


Property
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

18.5%
35.8%
29.8%
44.7%
35.0%
36.3%
26.7%
43.6%
28.2%
43.8%
34.5%
30.5%
20.5%
38.4%
33.5%
32.7%

General Individual Corporate Other


Sales
Income
Income Taxes (a)
32.6%
0.0%
17.2%
16.2%
22.9%
40.7%
42.7%
30.0%
27.0%
10.7%
13.9%
45.5%
17.4%
17.3%
28.5%
16.4%

19.9%
38.9%
25.0%
20.0%
21.2%
0.0%
1.0%
0.0%
25.4%
17.7%
29.6%
0.0%
23.9%
25.1%
0.0%
24.4%

2.9%
3.7%
4.1%
2.9%
1.6%
0.6%
5.6%
0.0%
2.7%
3.3%
2.5%
0.0%
4.4%
3.3%
0.0%
7.1%

26.0%
21.6%
24.0%
16.1%
19.4%
22.4%
24.0%
26.4%
16.8%
24.5%
19.4%
24.0%
33.9%
15.9%
38.0%
19.3%

(a) Other Taxes include excise taxes (such as those on alcohol,


tobacco, motor vehicles, utilities, and licenses), severance taxes,
stock transfer taxes, estate, gift taxes, and other miscellaneous.
Note: Percentages may not add to 100% due to rounding.
Source: U.S. Census Bureau; Tax Foundation.

Taxes and Tax Measures

Table 9



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

Federal Aid as a Percentage of


State Revenue
Fiscal Year 2012

Fed. Aid
as % State
Gen. Rev.
32.8%
37.0%
20.0%
39.4%
34.5%
28.8%
29.2%
23.7%
25.4%
32.6%
38.9%
23.6%
35.2%
26.2%
33.2%
34.8%
27.2%
35.8%
44.3%
36.6%
31.3%
29.6%
34.1%
28.5%
45.8%
40.8%

Rank

12
50
7
24
39
37
47
45
30
8
48
19
44
29
23
43
17
2
13
33
35
27
40
1
5



State
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

Fed. Aid
as % State
Gen. Rev.
38.5%
34.9%
27.5%
32.1%
27.5%
37.9%
37.7%
33.9%
21.0%
35.9%
36.2%
36.2%
30.9%
34.5%
34.5%
41.5%
41.3%
35.1%
31.7%
34.9%
24.8%
29.4%
35.5%
28.9%
39.7%

Rank
9
21
42
31
41
10
11
28
49
16
14
15
34
26
25
3
4
20
32
22
46
36
18
38
6


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

Source: U.S. Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 10
Federal Income Tax Payments
by Income Percentile
2011
Income
Percentile

Income
Taxes Paid
($ millions)

Groups
Share of
Total AGI

All Taxpayers
Top 1%
Top 5%
Top 10%
Top 25%
Top 50%
Bottom 50%

$1,042,571
$365,518
$588,967
$711,663
$892,616
$1,012,460
$30,109

100.0%
18.7%
33.9%
45.4%
67.8%
88.5%
11.6%

Groups
Share of
Income
Taxes
100.0%
35.1%
56.5%
68.3%
85.6%
97.1%
2.9%

Avg.
Income
Tax Rate
12.5%
23.5%
20.9%
18.9%
15.8%
13.8%
3.1%

Note: There are 136,585,712 total federal income tax filers. Total
Adjusted Gross Income (AGI) is $8,317,188,000,000. The top
1% of earners have AGI above $388,905; the top 5% have above
$167,728; the top 10% have above $120,136; the top 25% have
above $70,492; and the top 50% have above $34,823.
Source: Summary of Latest Federal Individual Income Tax Data
Tax Foundation Fiscal Fact No. 408 (Dec. 2013).

Taxes and Tax Measures

Table 11
Selected Federal Tax Rates
2014
Rates Brackets
Individual Income Tax

Single
10% >
15% >
25% >
28% >
33% >
35% >
39.6% >

$0
$9,075
$36,900
$89,350
$186,350
$405,100
$406,750

Married Filing Jointly


10% >
15% >
25% >
28% >
33% >
35% >
39.6% >

$0
$18,950
$73,800
$148,850
$226,850
$405,100
$457,600

Head of Household
10% >
15% >
25% >
28% >
33% >
35% >
39.6% >

$0
$12,950
$49,400
$127,550
$206,600
$405,100
$432,200

Rates Brackets
Social Security and Medicare
Payroll Tax (a)

15.3% >
$0
2.9% >
$117,000
3.8% >
$200,000

Corporate Income Tax
15%
25%
34%
39%
34%
35%
38%
35%

>
>
>
>
>
>
>
>

$0
$50,000
$75,000

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

Select Federal Excise Taxes (b)


Item
Tax Rate
Pistols & Revolvers
10%
Other firearms
11%
Ammunition
11%
Medical Devices
2.3%
Indoor Tanning
10%
Tackle Boxes
3%
Arrow Shafts
48/shaft
Air Transportation
7.5%
Truck Bodies
12%
Liq. Natural Gas
24.3/gallon
Surface Coal 4.4% or $1.10/ton

(a) These are total payroll tax rates. The Social Security tax is split evenly between
employer and employee (6.2% each) for all income up to $113,700. The 1.45%
medicare tax is levied on both employers and employees on all income. The
Additional Medicare Tax of 0.9% is levied only on employees with wages and
compensation exceeding $200,000.
(b) In state excise tax Tables 22-28, federal gasoline, alcohol, cell phone, and tobacco excise taxes are included under the Fed. line and are in addition to any state
taxes.
Source: Tax Foundation, Internal Revenue Service, Commerce Clearinghouse,
American Petroleum Institute, and Alcohol and Tobacco Tax and Trade Bureau.

Taxes and Tax Measures

Table 12
State Individual Income Tax Rates
as of January 1, 2014

State Rates Brackets(a)

State Rates Brackets(a)

AL
(e, f)

DE (f)

AK
AZ

AR
(c, d)

CA
(a, d)

CO
CT

2%
4%
5%

None
2.59%
2.88%
3.36%
4.24%
4.54%
1.0%
2.5%
3.5%
4.5%
6.0%
7.0%

1.0%
2.0%
4.0%
6.0%
8.0%
9.3%
10.3%
11.3%
12.3%
13.3%

>
>
>

$0
$500
$3,000

>
>
>
>
>

$0
$10,000
$25,000
$50,000
$150,000

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

$0
$4,199
$8,299
$12,399
$20,699
$34,599

$0
$7,582
$17,976
$28,371
$39,384
$49,774
$254,250
$305,100
$508,500
$1mil.

4.63% of federal taxable


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

FL
GA

HI

ID
(a, d)

IL
IN (f)

2.20%
3.90%
4.80%
5.20%
5.55%
6.60%
none
1%
2%
3%
4%
5%
6%

1.40%
3.20%
5.50%
6.40%
6.80%
7.20%
7.60%
7.90%
8.25%
9.00%
10.00%
11.00%
1.6%
3.6%
4.1%
5.1%
6.1%
7.1%
7.4%

>
>
>
>
>
>

$2,000
$5,000
$10,000
$20,000
$25,000
$60,000

>
>
>
>
>
>

$0
$750
$2,250
$3,750
$5,250
$7,000

>
>
>
>
>
>
>

$0
$1,408
$2,817
$4,226
$5,635
$7,044
$10,567

>
>
>
>
>
>
>
>
>
>
>
>

$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24,000
$36,000
$48,000
$150,000
$175,000
$200,000

5% of federal
with modification
3.4% of federal adjusted
gross income with
modification

Individual Income Taxes

Table 12 (continued)
State Individual Income Tax Rates
as of January 1, 2014

State Rates Brackets(a)

State Rates Brackets(a)

IA
(d, e, f)

MS

KS

0.36%
0.72%
2.43%
4.50%
6.12%
6.48%
6.80%
7.92%
8.98%

>
>
>
>
>
>
>
>
>

$0
$1,515
$3,030
$6,060
$13,635
$22,725
$30,300
$45,450
$68,175

2.0%
3.0%
4.0%
5.0%
5.8%
6.0%

>
>
>
>
>
>

$0
$3,000
$4,000
$5,000
$8,000
$75,000

2.7%
4.8%

KY (f)

LA (e)

2%
4%
6%

ME
(d, h)

>
>

>
>
>

6.50% >
7.95% >

MD (f)

2.00%
3.00%
4.00%
4.75%
5.00%
5.25%
5.50%
5.75%

MA
MI (f)
MN (d)

>
>
>
>
>
>
>

MO
(e, f)

$0
$15,000

$0
$12,500
$50,000
$5,200
$20,900

$0
$1,000
$2,000
$3,000
$100,000
$125,000

MT
(a, d, e)

NE (g)

NV
NH (b)
NJ (f)

$250,000

5.2% > $0
4.25% of federal
adjusted gross income
with modification
5.35% > $0
7.05% > $24,680
7.85% > $81,080
9.85% > $152,540

Individual Income Taxes

NM

3%
4%
5%

>
>
>

$0
$5,000
$10,000

1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
6.9%

>
>
>
>
>
>
>

$0
$2,800
$4,900
$7,400
$10,100
$13,000
$16,700

None
5%
1.40%
1.75%
3.50%
5.52%
6.37%
8.97%

>
>
>
>
>
>
>

$0
$0
$20,000
$35,000
$40,000
$75,000
$500,000

1.5%
2.0%
2.5%
3.0%
3.5%
4.0%
4.5%
5.0%
5.5%
6.0%

2.46%
3.51%
5.01%
6.84%

1.7%
3.2%
4.7%
4.9%

>
>
>
>
>
>
>
>
>
>

>
>
>
>

>
>
>
>

$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000

$0
$3,000
$18,000
$29,000

$0
$5,500
$11,000
$16,000

Table 12 (continued)
State Individual Income Tax Rates
as of January 1, 2014

State Rates Brackets(a)

State Rates Brackets(a)

NY
(f, g)

RI (d)

NC
ND
(d)

OH
(a, d, f, h)

OK

OR
(d, e, f)

PA (f)

4.00%
4.50%
5.25%
5.90%
6.45%
6.65%
6.85%
8.82%
5.8%
1.22%
2.27%
2.52%
2.93%
3.22%

0.534%
1.068%
2.137%
2.671%
3.204%
3.739%
4.272%
4.960%
5.392%
0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
5.25%
5.0%
7.0%
9.0%
9.9%

>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>

3.07% >

$0
$8,200
$11,300
$13,350
$20,550
$77,150
$205,850
$1,029,250
$0
$0
$36,900
$89,350
$186,350
$405,100
$0
$5,200
$10,400
$15,650
$20,900
$41,700
$83,350
$104,250
$208,500
$0
$1,000
$2,500
$3,750
$4,900
$7,200
$8,700

$0
$3,300
$8,250
$125,000
$0

SC (d)

SD
TN (b)
TX
UT
VT (d)

VA

WA
WV

WI (d)

WY
DC

3.75% >
4.75% >
5.99% >
3%
4%
5%
6%
7%

None
6%
None
5%
3.55%
6.80%
7.80%
8.80%
8.95%

>
>
>
>
>

$0
$59,600
$135,500
$2,880
$5,760
$8,640
$11,520
$14,400

>

$0

>
>
>
>
>
>

$0
$0
$36,900
$89,350
$186,350
$405,100

None
3.0%
4.0%
4.5%
6.0%
6.5%

>
>
>
>
>

$0
$10,000
$25,000
$40,000
$60,000

None
4.00%
6.00%
8.50%
8.95%

>
>
>
>

$0
$10,000
$40,000
$350,000

2.00%
3.00%
5.00%
5.75%

4.40%
5.84%
6.27%
7.65%

>
>
>
>

>
>
>
>

$0
$3,000
$5,000
$17,000

$0
$10,910
$21,820
$240,190

Individual Income Taxes

Table 12 (continued)
State Individual Income Tax Rates
as of January 1, 2014

(a) 2014 rates but 2013 brackets for California, Idaho, Montana,
and Ohio. Laws in these states forbid revenue officials from
inflation-indexing brackets until mid-year.
(b) Tax applies to interest and dividend income only.
(c) Rates apply to regular tax table. A special tax table is available
for low income taxpayers which reduces their tax payments.
(d) Bracket levels adjusted for inflation each year.
(e) These states allow some or all of federal income tax paid to be
deducted from state taxable income.
(f) Local income taxes are excluded. Twelve states have county or
city level income taxes; the average rate within each jurisdiction
is: 0.5% in AL; 1.38% in DE; 1.49% in IN; 0.5% in KS; 2.08% in
KY; 2.88% in MD; 1.75% in MI; 0.5% in MO; 2.11% in NY; 2.25%
in OH; 0.36% in OR; and 2% in PA (weighted local rates are from
Tax Foundation, 2014 State Business Tax Climate Index)
(g) New York and Nebraska have tax benefit recapture, by which
many high-income taxpayers pay their top tax rate on all income,
not just on amounts above the bracket threshold
(h) Ohio has suspended inflation indexing for the years 20132015. Maine has suspended inflation indexing for the years 20142015.

Note: Brackets are for single taxpayers. Some states double
bracket widths for joint filers (AL, AZ, CT, HI, ID, KS, LA, ME, NE,
OR). NY doubles all except the 6.85% bracket, which is effective
at $300,000. CA doubles all but the top bracket. Some states
increase but do not double brackets for joint filers (GA, MN, NM,
NC, ND, OK, RI, VT, WI). MD decreases some and increases
others. NJ adds a 2.45% rate and doubles some bracket widths.
Consult Tax Foundation website for tables for joint filers and
married filing separately.
Source: Tax Foundation; state statutes, state tax forms and
instructions; Commerce Clearinghouse

Individual Income Taxes

Table 13
State Individual Income Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE
FL (a)
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$899
$627
$0
$475
$816
$1,453
$946
$2,054
$1,307
$0
$825
$1,112
$763
$1,206
$730
$987
$1,005
$803
$539
$1,085
$1,214
$1,801
$701
$1,489
$504
$853

Rank

36
44
41
27
6
22
1
7
44
26
13
31
11
33
19
17
28
39
14
10
3
34
5
40
25

Collections
State
Per Capita
MT
NE
NV (a)
NH (b)
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD (a)
TN (b)
TX (a)
UT
VT
VA
WA (a)
WV
WI
WY (a)

Rank

$899
$994
$0
$62
$1,257
$553
$1,985
$1,070
$625
$782
$730
$1,500
$792
$1,029
$659
$0
$28
$0
$870
$956
$1,254
$0
$946
$1,183
$0

23
18
44
42
8
38
2
15
37
30
32
4
29
16
35
44
43
44
24
20
9
44
21
12
44


(a) State has no individual income tax.
(b) State does not tax wage income, but does tax interest and
dividend income.
Note: See Table 39 for average number of people per household
by state.
Source: U.S. Census Bureau; Tax Foundation.

Individual Income Taxes

Table 14
State and Local Individual Income
Tax Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE
FL (a)
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$918
$606
$0
$445
$775
$1,347
$893
$1,806
$1,360
$0
$784
$910
$741
$874
$954
$963
$940
$1,033
$527
$1,070
$1,823
$1,761
$688
$1,404
$470
$806

Rank

37
44
41
31
8
24
3
7
44
30
22
32
26
19
18
20
15
39
14
2
4
33
6
40
29

Collections
State
Per Capita
MT
NE
NV (a)
NH (b)
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD (a)
TN (b)
TX (a)
UT
VT
VA
WA (a)
WV
WI
WY (a)
DC

$817
$938
$0
$63
$1,204
$529
$2,289
$1,028
$637
$1,135
$632
$1,426
$1,095
$966
$625
$0
$30
$0
$822
$888
$1,182
$0
$898
$1,128
$0
$2,142

Rank
28
21
44
42
9
38
1
16
34
11
35
5
13
17
36
44
43
44
27
25
10
44
23
12
44
(2)

(a) State has no individual income tax.


(b) State does not tax wage income but does tax interest and dividend income.
Note: See Table 39 for average number of people per household
by state.
Source: U.S. Census Bureau; Tax Foundation.

Individual Income Taxes

Table 15
State Corporate Income Tax Rates
as of January 1, 2014

State Rates

Brackets

AL 6.5% >

$0

AK 0% > $0

2%
> $25,000

3%
> $49,000

4%
> $74,000

5%
> $99,000

6%
> $124,000

7%
> $148,000

8%
> $173,000

9%
> $198,000

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

>

AR (b)




1%
2%
3%
5%
6%
6.5%

>
$0
> $3,000
> $6,000
> $11,000
> $25,000
> $100,000

$0

CA

8.84%

>

CO

4.63% >

$0
$0

CT (d) 9%

>

$0

DE (e) 8.7%

>

$0

FL 5.5% >

$0


State Rates

5%
6%

LA 4% > $0

5%
> $25,000

6%
> $50,000

7%
> $100,000

8%
> $200,000
ME


3.50% >
$0
7.93% > $25,000
8.33% > $75,000
8.93% > $250,000

MD 8.25% >

$0

MA 8.0% >

$0

MI 6.0% >

$0

MN 9.8% >

$0

MS 3% > $0

4% > $5,000

5%
> $10,000
MO 6.25% >

$0

MT

6.75% >

$0

NE

5.58% >
$0
7.81% > $100,000

GA 6% > $0

NV None

HI 4.4% > $0

5.4% > $25,000

6.4%
> $100,000

NJ (h)

ID 7.4% >

$0

IL (f)

9.5%

>

$0

IN (g)

7.5%

>

$0

Brackets
> $50,000
> $100,000

NH 8.5% >
9%

$0

> $100,000

NM 4.8% > $0

6.4%
> $500,000

7.3% > $1mil.
NY 7.1% >

$0

IA 6% > $0

8%
> $25,000

10%
> $100,000

12%
> $250,000

NC(c) 6.0% >

$0

KS 4% > $0

7%
> $50,000

OH (e)

KY 4% > $0

ND

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

OK 6% > $0

Corporate Income Taxes

Table 15 (continued)
State Corporate Income Tax Rates
as of January 1, 2014

State Rates

Brackets

OR 6.6% > $0

7.6%
> $1 mil.
PA

9.99% >

$0

RI 9% > $0
SC 5% > $0
SD None
TN 6.5% >

$0

TX (e)
UT 5% > $0


State Rates

Brackets

VT 6.0% > $0

7.0% > $10,000

8.5% > $25,000
VA (e)

6%

>

$0

WA (e)
WV 6.5% >

$0

WI 7.9% >

$0

WY None
DC

9.975% >

$0

(a) Arizonas rate is scheduled to decrease to 6% in 2015.


(b) Arkansas assesses a surcharge of 3% of the taxpayers total
liability.
(c) The tax rate in North Carolina will decrease to 5% in 2015.
(d) Rate includes a 20% surtax, which effectively increases the
rate from 7.5% to 9%. Surtax is required by businesses with at
least $100 million annual gross income.
(e) Ohio, Texas, and Washington do not have a corporate
income tax but do have a gross receipts tax with rates not strictly
comparable to corporate income tax rates. See Table 18 for more
information. Delaware and Virginia have a gross receipts tax in
addition to the corporate income tax
(f) Illinoiss rate includes two separate corporate income taxes,
one at a 7% rate and one at a 2.5% rate.
(g) The tax rate in Indiana will decrease to 7% on July 1, 2014.
(h) Corporations with entire net income greater than $100,000
pay 9% on all taxable income, companies with entire net income
greater than $50,000 and less than or equal to $100,000 pay 7.5%
on all taxable income, and companies with entire net income less
than or equal to $50,000 pay 6.5% on all taxable income.
Note: In addition to regular income taxes, many states impose
other taxes on corporations such as gross receipts taxes and
franchise taxes. Some states also impose an alternative minimum
tax and special rates on financial institutions
Source: Tax Foundation; state tax statutes, forms, and
instructions; Commerce Clearinghouse

Corporate Income Taxes

Table 16
State Corporate Income Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE (b)
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$135
$86
$911
$100
$137
$210
$96
$174
$288
$104
$60
$58
$119
$272
$147
$139
$110
$132
$63
$175
$150
$302
$81
$199
$133
$50

Rank

38
1
35
20
9
36
13
5
32
42
43
27
6
17
19
31
24
41
12
16
4
39
10
22
45

Collections
State
Per Capita
MT
NE
NV (a)
NH
NJ
NM
NY
NC
ND
OH (b)
OK
OR
PA
RI
SC
SD (a)
TN
TX (b)
UT
VT
VA (b)
WA (a, b)
WV
WI
WY (a)

Rank

$132
$127
$0
$395
$218
$135
$234
$126
$312
$10
$117
$112
$144
$117
$54
$72
$191
$0
$91
$154
$103
$0
$104
$163
$0

23
25
47
2
8
21
7
26
3
46
28
30
18
29
44
40
11
47
37
15
34
47
33
14
47


(a) No corporate income tax. Also includes special financial institution taxes.
(b) The Census Bureau does not classify revenue from gross
receipts taxes such as those in Delaware, Ohio, Texas, Virginia,
Washington as corporate tax revenue. See Table 18 for gross
receipts taxes.
Note: See Table 39 for average number of people per household
by state.
Source: U.S. Census Bureau; Tax Foundation.

Corporate Income Taxes

Table 17
State and Local Corporate
Income Tax Collections Per Capita
Fiscal Year 2011

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

Collections
Per Capita Rank
$156
$63
$1,002
$87
$129
$256
$75
$188
$384
$99
$69
$49
$108
$235
$110
$82
$86
$144
$43
$157
$133
$293
$73
$188
$117
$65

41
1
33
22
6
37
11
4
30
39
42
28
9
27
36
34
18
44
16
21
5
38
10
24
40


State

Collections
Per Capita Rank

MT
NE
NV (a)
NH
NJ
NM
NY
NC
ND
OH (b)
OK
OR
PA
RI
SC
SD (a)
TN
TX (b)
UT
VT
VA (b)
WA (a, b)
WV
WI
WY (a)
DC

$125
$84
$0
$443
$251
$111
$523
$114
$236
$29
$94
$134
$179
$141
$46
$19
$168
$0
$89
$168
$99
$0
$166
$149
$0
$624

23
35
47
3
7
26
2
25
8
45
31
20
12
19
43
46
14
47
32
13
29
47
15
17
47
(2)

(a) No corporate income tax. Also includes special financial


institution taxes.
(b) The Census Bureau does not classify revenue from gross
receipts taxes such as those in Delaware, Ohio, Texas, Virginia,
Washington as corporate tax revenue. See Table 18 for gross
receipts taxes.
Note: See Table 39 for average number of people per household
by state.
Source: U.S. Census Bureau; Tax Foundation.

Corporate Income Taxes

Table 18
State Gross Receipts Taxes
as of January 1, 2014

State
Name of Tax

Range of Rates

DE
Manufacturers & Merchants

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

License Tax (BPOL)
0.02% - 0.58%
WA Business & Occupation Tax (B&O)
0.13% - 3.3%

(a) Virginias tax is locally levied and rates vary by business and
jurisdiction.
Note: Gross receipts taxes are complex business taxes imposed
at a low rate but on a wide base of transactions, resulting in high
effective tax rates that can vary by industry. These taxes also
often have minimum taxes that can result in much higher effective
rates for some small businesses.
Source: Commerce Clearing House; state revenue departments;
Weldon Cooper Center for Public Service.

Corporate Income Taxes

Table 19
State and Local Sales Tax Rates
as of January 1, 2014

State
AL
AK
AZ
AR
CA (b)
CO
CT
DE
FL
GA
HI (c)
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT (d)
NE
NV
NH
NJ (e)
NM (c)
NY
NC
ND
OH

State Tax
Avg. Local Combined
Rate
Rank Tax Rate(a)
Rate
Rank
4.00% 38 4.51% 8.51% 6
None 46 1.69% 1.69% 46
5.60% 28 2.57% 8.17% 9
6.50% 9 2.69% 9.19% 2
7.50%
1
0.91%
8.41%
8
2.90% 45 4.49% 7.39% 15
6.35% 11 None 6.35% 31
None 46 None None 47
6.00% 16 0.62% 6.62% 29
4.00% 38 2.97% 6.97% 23
4.00%
38
0.35%
4.35%
45
6.00% 16 0.03% 6.03% 36
6.25% 12 1.91% 8.16% 10
7.00% 2 None 7.00% 21
6.00% 16 0.78% 6.78% 27
6.15% 15 2.00% 8.15% 12
6.00% 16 None 6.00% 37
4.00% 38 4.89% 8.89% 3
5.50% 29 None 5.50% 42
6.00% 16 None 6.00% 37
6.25% 12 None 6.25% 33
6.00% 16 None 6.00% 37
6.875% 7 0.31% 7.19% 18
7.00% 2 0.004% 7.00% 20
4.225% 37 3.36% 7.58% 14
None
46
None
None
47
5.50% 29 1.29% 6.79% 26
6.85% 8 1.08% 7.93% 13
None 46 None None 47
7.00%
2
-0.03%
6.97%
24
5.125%
32
2.14%
7.26%
16
4.00% 38 4.47% 8.47% 7
4.75% 35 2.15% 6.90% 25
5.00% 33 1.55% 6.55% 30
5.75% 27 1.36% 7.11% 19

General Sales Taxes

Table 19 (continued)
State and Local Sales Tax Rates
as of January 1, 2014

State
OK
OR
PA
RI
SC
SD (c)
TN
TX
UT (b)
VT
VA (b)
WA
WV
WI
WY
DC

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

Rank

4.50% 36 4.22% 8.72% 5


None 46 None None 47
6.00% 16 0.34% 6.34% 32
7.00% 2 None 7.00% 21
6.00% 16 1.19% 7.19% 17
4.00%
38
1.83%
5.83%
40
7.00% 2 2.45% 9.45% 1
6.25% 12 1.90% 8.15% 11
5.95%
26
0.73%
6.68%
28
6.00% 16 0.14% 6.14% 34
5.30%
31
0.33%
5.63%
41
6.50% 9 2.38% 8.88% 4
6.00%
16
0.07%
6.07%
35
5.00% 33 0.43% 5.43% 44
4.00% 38 1.49% 5.49% 43
5.75% (27)
None 5.75% (41)

(a) City county and municipal rates vary. These rates are weighted
by population to compute an average local tax rate.
(b) Three states levy mandatory, statewide, local add-on sales
taxes at the state level: California (1%), Utah (1.25%), and Virginia
(1%). We include these in their state sales tax.
(c) The sales taxes in Hawaii, New Mexico, and South Dakota
have broad bases that include many business-to-business
services.
(d) Due to data limitations, table does not include sales taxes in
local resort areas in Montana.
(e) Some counties in New Jersey are not subject to statewide
sales tax rates and collect a local rate of 3.5%. Their average local
score is represented as a negative.
Source: Sales Tax Clearinghouse; Tax Foundation.

General Sales Taxes

Table 20
State General Sales Tax Collections
Per Capita
Fiscal Year 2012
Collections
State
Per Capita
U.S.
AL
AK (a)
AZ
AR
CA
CO
CT
DE (a)
FL
GA
HI (b)
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$786
$473
$0
$954
$954
$825
$447
$1,047
$0
$1,011
$538
$1,948
$770
$624
$1,015
$790
$982
$698
$614
$801
$695
$766
$904
$921
$1,031
$516

Rank

43
46
15
14
21
44
6
46
11
41
1
25
35
8
24
12
30
37
23
31
26
19
17
7
42

Collections
State
Per Capita
MT (a)
NE
NV
NH (a)
NJ
NM (b)
NY
NC
ND
OH
OK
OR (a)
PA
RI
SC
SD (b)
TN
TX
UT
VT
VA
WA
WV
WI
WY

$0
$849
$1,254
$0
$915
$956
$609
$575
$1,622
$717
$636
$0
$719
$802
$623
$1,012
$1,013
$948
$655
$546
$428
$1,547
$689
$750
$1,738

Rank
46
20
5
46
18
13
38
39
3
29
34
46
28
22
36
10
9
16
33
40
45
4
32
27
2


(a) No state-level general sales tax.
(b) The sales taxes in Hawaii, New Mexico, and South Dakota have
broad bases that include many services, so figures are not strictly
comparable to other states.
Note: Some states levy gross receipts taxes in addition to sales taxes,
which Census includes in sales tax collections data. See Table 18 for
information on gross receipts taxes. See Table 39 for average people
per household by state. DC is included only in state-local combined
data.
Source: U.S. Census Bureau; Tax Foundation.

General Sales Taxes

Table 21
State and Local General Sales Tax Collections
Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$971
$829
$465
$1,276
$1,246
$1,069
$1,028
$908
$0
$1,114
$875
$1,820
$753
$707
$964
$949
$1,147
$665
$1,438
$761
$670
$747
$959
$894
$999
$825

Rank

30
46
9
10
16
18
25
47
14
27
3
37
39
20
22
13
42
4
35
41
38
21
26
19
31

Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$0
$921
$1,194
$0
$923
$1,350
$1,234
$862
$1,329
$823
$1,039
$0
$753
$784
$677
$1,338
$1,277
$1,071
$874
$535
$555
$1,904
$653
$779
$1,851
$1,440

Rank
47
24
12
47
23
5
11
29
7
32
17
47
36
33
40
6
8
15
28
45
44
1
43
34
2
(4)

Note: Some states levy gross receipts taxes in addition to sales


taxes, which Census includes in collections data. See Table 18
for information on gross receipts taxes. See Table 39 for average
people per household by state.
Source: U.S. Census Bureau; Tax Foundation.

General Sales Taxes

Table 22
State Gasoline Tax Rates (Cents Per Gallon)
as of January 1, 2014


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

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

Excise Taxes

Table 22 (continued)
State Gasoline Tax Rates (Cents Per Gallon)
as of January 1, 2014

State


Excise Tax

OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

Other Taxes
and Fees

16.0
30.0
0.0
32.0
16.0
22.0
20.0
20.0
24.5
18.2
14.78
37.5
20.5
30.9
23.0
23.5

Total

Rank

1.0 17.00 47
1.07 31.07 19
41.8 41.80 5
1.0 33.00 14
0.75 16.75 48
0.0 22.00 33
1.4 21.40 37
0.0 20.00 39
0.0 24.50 29
13.77 31.97 17
2.5 17.28 46
0.0 37.50 10
15.2 35.70 12
2.0 32.90 15
1.0 24.00 30
0.0 23.50 20

Note: The American Petroleum Institute (API) has developed a


methodology for determining the average tax rate on a gallon
of fuel. Rates may include any of the following: excise taxes,
environmental fees, storage tank taxes, other fees or taxes,
and general sales tax. In states where gasoline is subject to the
general sales tax, or where the fuel tax is based on the average
sale price, the average rate determined by API is sensitive to
changes in the price of gasoline. States that fully or partially apply
general sales taxes to gasoline are CA, CT, GA, IL, IN, MI, and NY.
Source: American Petroleum Institute.

Excise Taxes

Table 23
Share of State & Local Road Spending Covered
by State & Local Tolls, User Fees, & User Taxes
Fiscal Year 2011


State


Tolls &
User Fees Rank

Gasoline & Total, Tolls,


License
User Fees,
Taxes (a) & User Taxes

U.S. 8.3%
AL
0.7% 39
AK 3.9% 22
AZ 0.7% 38
AR 1.9% 30
CA
4.4%
20
CO 5.2% 17
CT 0.1% 49
DE
48.1%
1
FL
15.1%
6
GA 1.0% 36
HI
0.8%
37
ID
2.9% 27
IL
9.8% 10
IN
0.2% 48
IA
0.4% 43
KS 5.2% 18
KY 0.2% 47
LA
1.6% 33
ME
12.7%
7
MD
12.5%
8
MA
18.2%
5
MI
3.3% 25
MN 1.4% 34
MS 0.2% 46
MO 0.6% 40
MT 1.6% 32
NE 3.7% 24
NV 0.5% 41
NH
19.5%
4
NJ
32.8%
2
NM 1.3% 35
NY
29.1%
3
NC
0.3%
44
ND 1.9% 29
OH 5.6% 15

Excise Taxes

42.1% 50.4%
38.1% 38.9%
6.7% 10.5%
40.1% 40.8%
44.3% 46.2%
60.0%
64.4%
45.7% 50.9%
43.5% 43.6%
30.5%
78.6%
53.7%
68.8%
42.3% 43.4%
76.6%
77.3%
38.0% 40.9%
44.4% 54.2%
42.9% 43.1%
46.2% 46.6%
36.5% 41.7%
43.9% 44.1%
23.8% 25.4%
36.2%
48.8%
40.6%
53.1%
40.5%
58.7%
53.8% 57.0%
40.6% 41.9%
32.9% 33.1%
31.0% 31.6%
39.8% 41.4%
42.6% 46.3%
37.6% 38.1%
38.5%
58.0%
25.7%
58.5%
31.8% 33.1%
27.4%
56.5%
59.3%
59.6%
27.9% 29.8%
50.5% 56.1%

Rank

38
50
37
25
4
20
29
1
3
30
2
36
16
31
23
34
27
47
22
17
6
10
32
41
43
35
24
39
9
8
42
11
5
44
12

Table 23 (continued)
Share of State & Local Road Spending Covered
by State & Local Tolls, User Fees, and User
Taxes
Fiscal Year 2011


State


Tolls &
User Fees Rank

Gasoline & Total, Tolls,


License
User Fees,
Taxes (a) & User Taxes

Rank

OK 9.7% 11 45.5% 55.2% 14


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

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

Source: Tax Foundation calculations from U.S. Census
Bureau;State and Local Government Financeand Federal
Highway Administration data. State-local table includes state-local
road expenses but excludes federal aid. More information at http://
taxfoundation.org/article/gasoline-taxes-and-user-fees-pay-onlyhalf-state-local-road-spending.

Excise Taxes

Table 24
State Cigarette Excise Tax Rates
(Dollars Per 20-Pack)
as of January 1, 2014

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

$1.0066
$0.425
$2.00
$2.00
$1.15
$0.87
$0.84
$3.40
$1.60
$1.339
$0.37
$3.20
$0.57
$1.98
$0.995
$1.36
$0.79
$0.60
$0.36
$2.00
$2.00
$3.51
$2.00
$2.83
$0.68
$0.17

Rank

46
11
11
29
32
33
4
21
26
47
5
41
16
31
25
35
39
48
11
11
2
11
7
36
50


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

Tax Rate
$1.70
$0.64
$0.80
$1.78
$2.70
$1.66
$4.35
$0.45
$0.44
$1.25
$1.03
$1.18
$1.60
$3.50
$0.57
$1.53
$0.62
$1.41
$1.70
$2.62
$0.30
$3.025
$0.55
$2.52
$0.60
$2.86

Rank
18
37
34
17
8
20
1
44
45
27
30
28
21
3
41
23
38
24
18
9
49
6
43
10
39
(7)

Note: Local taxes are not included and can be substantial.


Source: Tax Foundation; RJ Reynolds; state revenue departments.

Excise Taxes

Table 25
State Spirits Excise Tax Rates,
(Dollars Per Gallon)
as of January 1, 2014

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

$13.50
$18.23
$12.80
$3.00
$6.57
$3.30
$2.28
$5.40
$3.75
$6.50
$3.79
$5.98
$10.92
$8.55
$2.68
$12.43
$2.50
$6.76
$2.50
$5.80
$4.41
$4.05
$11.91
$8.71
$7.41
$2.00

4
5
41
18
39
46
28
35
19
34
22
10
14
42
6
43
17
43
24
32
33
9
13
15
47


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

$9.34
$3.75
$3.60
$0.00
$5.50
$6.06
$6.44
$12.36
$4.66
$9.32
$5.56
$22.73
$7.21
$3.75
$5.42
$4.68
$4.46
$2.40
$12.19
$5.86
$19.19
$35.22
$1.87
$3.25
$0.00
$5.37

11
35
38
49
26
21
20
7
30
12
25
2
16
35
27
29
31
45
8
23
3
1
48
40
49
(29)

(a) Different rates also applicable according to alcohol content, place of production,
size of container, or place purchased (on- or off-premise or on board airlines).
(b) States where the government controls sales. In these control states, products
are subject to ad valorem mark-up and excise taxes. The excise tax rate is calculated
using a methodology developed by the Distilled Spirits Council of the United States.
(c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate.
(d) Includes case fees and/or bottle fees which may vary with size of container.
(e) Includes sales taxes specific to alcoholic beverages.
(f) Includes the retail (17%) and distributor (10%) license fees, converted into a
gallonage excise tax rate.

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

Excise Taxes

Table 26



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

State Wine Excise Tax Rates


(Dollars Per Gallon)
as of January 1, 2014
Tax Rate
$1.07
$1.70
$2.50
$0.84
$1.42
$0.20
$0.32
$0.72
$0.97
$2.25
$1.51
$1.38
$0.45
$1.39
$0.47
$1.75
$0.30
$3.56
$0.11
$0.60
$1.38
$0.55
$0.51
$1.18

$0.42

Rank

5
2
26
10
45
40
27
22
3
8
12
37
11
36
4
41
1
46
31
12
33
35
16

38

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

$1.06
$0.95
$0.70

$0.88
$1.70
$0.30
$1.00
$1.06
$0.32
$0.72
$0.67

$0.60
$1.08
$1.21
$1.27
$0.20

$0.55
$1.51
$0.87
$1.00
$0.25

$1.61

19
23
29

24
5
41
21
18
39
27
30

31
17
15
14
44

33
8
25
20
43

(7)

(a) Control states, where the government controls all sales. Products can
be subject to ad valorem mark-up and excise taxes.
(b) Includes case fees and/or bottle fees which may vary with size of
container.
(c) Includes sales taxes specific to alcoholic beverages.
(d) Includes the wholesale tax rate of 11%, converted into a gallonage
excise tax rate.
Note: Rates are those applicable to off-premise sales of 11% alcohol by
volume (a.b.v.) non-carbonated wine in 750ml containers. States may
apply different rates to other wines, such as sparkling wines. Federal
rates vary by alcohol content and type of wine, ranging up to $3.15 for
21-24 percent alcohol and $3.40 for sparking wine.
Source: Distilled Spirits Council of the United States; Tax Foundation.

Excise Taxes

Table 27
State Beer Excise Tax Rates
(Dollars Per Gallon)
as of January 1, 2014

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

Tax Rate(a) Rank


$0.58
$1.05
$1.07
$0.16
$0.34
$0.20
$0.08
$0.23
$0.16
$0.48
$1.01
$0.93
$0.15
$0.23
$0.12
$0.19
$0.18
$0.78
$0.32
$0.35
$0.45
$0.11
$0.20
$0.47
$0.43
$0.06

3
2
35
18
29
46
26
37
9
4
5
38
27
42
31
32
6
19
17
11
44
28
10
12
49


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

Tax Rate(a) Rank


$0.14
$0.31
$0.16
$0.30
$0.12
$0.41
$0.14
$0.62
$0.39
$0.18
$0.40
$0.08
$0.08
$0.11
$0.77
$0.27
$1.17
$0.20
$0.41
$0.27
$0.26
$0.26
$0.18
$0.06
$0.02
$0.58

40
20
35
21
41
14
39
8
16
33
15
45
46
43
7
22
1
30
13
23
25
24
34
48
50
(9)

(a) Local excise taxes excluded.


(b) Includes statewide local tax in Alabama ($0.52) and Georgia ($0.53).
(c) Includes sales taxes specific to alcoholic beverages.
(d) Includes case fees and/or bottle fees which may vary with size of
container.
(e) Includes the wholesale tax rate of 17%, converted into a gallonage
excise tax rate.
Note: Rates are those applicable to off-premise sales of 4.7% a.b.v. beer
in 12 ounce containers.
Source: Distilled Spirits Council of the United States; Tax Foundation.

Excise Taxes

Table 28
State and Local Cell Phone Tax Rates
as of July 1, 2013

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

Avg. StateLocal Tax Rate Rank


5.6%
7.44%
11.84%
11.96%
13.39%
10.05%
10.70%
7.79%
6.23%
16.56%
8.82%
7.48%
2.63%
15.81%
10.71%
8.61%
13.10%
10.48%
7.06%
7.31%
12.53%
7.79%
7.45%
9.46%
9.05%
14.58%

40
15
14
9
24
21
36
45
4
29
38
48
5
20
30
10
23
43
41
13
35
39
26
27
7


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

Avg. StateLocal Tax Rate Rank


6.01%
18.48%
2.05%
8.17%
8.85%
11.02%
17.74%
8.46%
11.13%
8.20%
9.87%
1.79%
14.05%
14.59%
10.52%
13.02%
11.55%
11.73%
12.61%
8.32%
6.54%
18.60%
6.16%
7.10%
7.60%
11.56%

47
2
49
34
28
19
3
31
18
33
25
50
8
6
22
11
17
16
12
32
44
1
46
42
37
(17)

(a) The federal tax listed is the Federal Universal Service Fund
(USF).
Note: The local tax rate is calculated as the average of the tax in
the largest city and the capital city.
Source: Scott Mackey, KSE Partners, LLP, based on Methodology
from Council on State Taxation, 50-State Study and Report on
Telecommunications Taxation, May 2005.

Excise Taxes

Table 29



State

Sales Tax Treatment of Groceries,


Candy, and Soda
as of January 1, 2014
State
General
Grocery
Sales Tax
Treatment

AL
AK
AZ
AR
CA (a)
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH

Candy
Treated as
Groceries

Soda
Treated as
Groceries

4.00%
Included in Base Yes



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



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



5.50%
Exempt
Yes
6.85% Exempt Yes



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

Yes

Yes
Yes
No
No
No

No
Yes
Yes
Yes
No
No
No
Yes
No
Yes
No
No
Yes
Yes
No
Yes
Yes

Yes
Yes

No
Yes
No
No
No
No

Excise Taxes

Table 29 (continued)



State

Sales Tax Treatment of Groceries,


Candy, and Soda
as of January 1, 2014
State
General
Grocery
Sales Tax
Treatment

OK
OR
PA
RI
SC
SD
TN
TX
UT (a)
VT
VA (a)
WA
WV
WI
WY
DC

Candy
Treated as
Groceries

Soda
Treated as
Groceries

4.50%
Included in Base Yes



6.00% Exempt Yes
7.00% Exempt No
6.00% Exempt Yes
4.00%
Included in Base Yes
7.00% 5.00% Yes
6.25% Exempt No
5.95%
1.75%
Yes
6.00% Exempt Yes
5.30%
2.50%
Yes
6.50% Exempt Yes
6.00% Exempt Yes
5.00% Exempt No
4.00% Exempt Yes
5.75% Exempt Yes

Yes

No
No
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
No
Yes
No

(a) Three states collect a separate, uniform local add-on sales


tax: California (1%), Utah (1.25%), and Virginia (1%). We include
these in their state sales tax.
Source: Tax Foundation, Overreaching on Obesity: Governments
Consider New Taxes on Soda and Candy (Oct. 2011); Commerce
Clearinghouse.

Excise Taxes

Table 30
State and Local Excise Collections Per Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$514
$559
$466
$320
$457
$509
$378
$634
$560
$594
$314
$756
$288
$672
$418
$426
$377
$590
$581
$511
$596
$368
$376
$705
$455
$398

Rank

19
26
47
27
23
41
11
18
15
48
3
49
8
34
33
42
16
17
22
14
44
43
5
28
36

Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$545
$391
$871
$686
$445
$383
$662
$416
$605
$436
$334
$379
$658
$628
$331
$450
$442
$541
$378
$938
$468
$682
$755
$488
$284
$862

Rank
20
37
2
6
30
38
9
35
13
32
45
39
10
12
46
29
31
21
40
1
25
7
4
24
50
(3)

Note: Excise taxes are sales and other special taxes imposed on
select items, such as tobacco products, alcoholic beverages, and
motor fuels. This table also includes excise taxes, or selective
sales taxes, on amusements, insurance premiums, parimutuels,
and public utilities. See Table 39 for average people per household
by state.
Source: U.S. Census Bureau; Tax Foundation.

Excise Taxes

Table 31
Mean Property Taxes Paid as a Percentage of
Owner-Occupied Housing Value
2012
Effective
State
Tax Rate
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

1.15%
0.41%
1.01%
0.76%
0.62%
0.81%
0.62%
1.52%
0.54%
1.07%
0.96%
0.29%
0.74%
2.01%
0.87%
1.37%
1.32%
0.79%
0.49%
1.15%
1.02%
1.12%
1.58%
1.14%
0.63%
1.01%

Rank

49
25
35
43
33
42
10
46
21
27
50
38
2
29
14
15
34
48
17
23
20
8
19
41
24

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

Rank

0.76%
1.68%
0.91%
1.90%
2.09%
0.64%
1.40%
0.83%
1.14%
1.55%
0.84%
1.03%
1.42%
1.49%
0.54%
1.18%
0.74%
1.72%
0.67%
1.63%
0.83%
1.00%
0.52%
1.76%
0.54%
0.61%

36
6
28
3
1
40
13
31
18
9
30
22
12
11
44
16
37
5
39
7
32
26
47
4
45
(44)

Note: The figures in this table are mean effective property tax
rates on owner-occupied housing (total real taxes paid/total
home value). As a result, the data exclude property taxes paid by
businesses, renters, and others.
Source: 2012 American Community Survey, available from the
U.S. Census Bureau; Tax Foundation calculations.

Property Taxes

Table 32
State and Local Property Tax Collections Per
Capita
Fiscal Year 2011
Collections
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$1,428
$540
$2,076
$1,103
$619
$1,426
$1,637
$2,577
$737
$1,368
$1,060
$966
$867
$1,881
$971
$1,429
$1,367
$689
$776
$1,808
$1,449
$2,018
$1,374
$1,535
$856
$979

Rank

50
8
31
48
19
13
2
45
22
33
37
40
10
36
18
23
46
43
11
17
9
21
16
41
35

Collections
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$1,347
$1,566
$1,110
$2,518
$2,893
$659
$2,335
$900
$1,074
$1,140
$590
$1,312
$1,305
$2,162
$1,032
$1,196
$800
$1,557
$913
$2,197
$1,377
$1,279
$770
$1,724
$2,175
$2,871

Rank
24
14
30
3
1
47
4
39
32
29
49
25
26
7
34
28
42
15
38
5
20
27
44
12
6
(2)

Note: See Table 39 for average number of people per household


by state.
Source: U.S. Census Bureau; Tax Foundation.

Property Taxes

Table 33
Capital Stock Tax Rates
as of January 1, 2014



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

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


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

Property Taxes

Table 34
Estate Tax Rates and Exemptions
as of January 1, 2014

State

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


Exemption

$2,000,000
$5,340,000
$5,340,000
$4,000,000
$2,000,000
$1,000,000
$1,000,000
$1,000,000
$675,000
$1,000,000
$1,000,000
$921,655
$2,000,000
$2,750,000
$2,012,000
$1,000,000

Rate
(Min. to Max.)

7.2% - 12.0%
0.8% - 16.0%
10.0% - 15.7%
0.8% - 16.0%
8.0% - 12.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
5.5% - 9.5%
0.8% - 16.0%
10.0% - 19.0%
0.8% - 16.0%

(a) Maryland and New Jersey have both an estate and an


inheritance tax. See Table 35.
(b) Some sources (including the Tennessee Department of
Revenue) list Tennessees estate tax as an inheritance tax, but it
functions as an estate tax. The tax phases out by 2016.
Source: Schoening Strategies; State statutes

Estate and Inheritance Taxes

Table 35
Inheritance Tax Rates and Exemptions
as of January 1, 2014
Rate
State
Heir Type
Exemption
(Min. to Max)
IA


KY


MD (b)

NE (c)


NJ (b, d)


PA (e)



Class A
Class B
Class C
Class A
Class B
Class C
Spouse/Lineal Heirs
All others
Immediate Relative
Remote Relative
All others
Class A
Class C
Class D
Spouses
Lineal Heirs
Siblings
Others

100% Exempt
No exemption
No exemption
100% Exempt
$1,000
$500
100% Exempt
No exemption
$40,000
$15,000
$10,000
100% Exempt
$25,000
$500
100% Exempt
$4,500
No exemption
No exemption

0%
5% - 10%
10% - 15%
0%
4% - 16%
6% - 16%
0%
10%
1%
13%
18%
0%
11 - 16%
15 - 16%
0%
4.5%
12%
15%

(a) Maryland and New Jersey have both an estate tax and an
inheritance tax. See Table 34.
(b) Nebraskas inheritance tax is levied at the county level.
(c) New Jerseys inheritance tax only applies to estates over $1M.
(d) Parent-to-child transfers to children 21 years and under,
transfers of farms and farming equipment, and transfers of some
family-owned businesses are exempt.
Note: Inheritance taxes are levied on the posthumous transfer of
assets based on relationship to the decedent. Generally, Class
A beneficiaries are spouses, children, and often siblings. Class
B beneficiaries are non-immediate family members. Class C
beneficiaries are non-family members. Unlike estate taxes, the
term exemption here applies not to the size of the estate but to
the size of the gift itself.
Source: Schoening Strategies; state statutes; Tax Foundation.

Estate and Inheritance Taxes

Table 36
State Debt Per Capita
Fiscal Year 2012
Debt
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$3,678
$1,812
$8,121
$2,179
$1,212
$4,036
$3,170
$8,908
$6,352
$1,988
$1,358
$6,063
$2,482
$4,997
$3,449
$2,009
$2,384
$3,453
$3,360
$4,218
$4,391
$12,042
$3,120
$2,467
$2,413
$3,389

Rank

44
4
40
48
16
28
2
7
42
47
9
35
11
24
41
38
23
27
15
12
1
31
36
37
26

Debt
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY

$3,990
$1,121
$1,422
$6,087
$7,328
$3,626
$6,956
$1,885
$3,010
$3,164
$2,626
$3,549
$3,623
$8,769
$3,161
$4,355
$959
$1,765
$2,493
$5,414
$3,413
$4,240
$3,939
$4,022
$2,311

Rank
18
49
46
8
5
20
6
43
32
29
33
22
21
3
30
13
50
45
34
10
25
14
19
17
39

Note: Debt at end of fiscal year. See Table 39 for average number
of people per household by state. DC is included only in state-local
combined data.
Source: U.S. Census Bureau; Tax Foundation.

State Debt

Table 37
State and Local Debt Per Capita
Fiscal Year 2011
Debt
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$9,366
$6,115
$14,184
$7,909
$4,621
$11,166
$10,268
$11,584
$9,157
$8,010
$5,568
$9,756
$3,951
$11,322
$7,597
$5,995
$9,469
$9,679
$8,471
$6,764
$7,672
$14,056
$7,476
$8,775
$4,771
$7,681

Rank

39
2
26
48
8
10
5
17
24
44
13
50
7
30
42
16
15
22
36
29
3
32
20
47
28

Debt
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$6,012
$7,049
$10,217
$8,531
$11,595
$8,036
$17,204
$5,329
$6,513
$6,719
$5,091
$9,019
$9,702
$11,353
$8,820
$6,994
$6,005
$10,152
$7,204
$7,551
$7,913
$10,922
$5,927
$7,767
$4,188
$18,426

Note: Total outstanding debt at end of fiscal year.


Source: U.S. Census Bureau; Tax Foundation.

State Debt

Rank
40
34
11
21
4
23
1
45
38
37
46
18
14
6
19
35
41
12
33
31
25
9
43
27
49
(1)

Table 38
Income Per Capita by State
Calendar Year 2012
Income
State
Per Capita
U.S.
AL
AK
AZ
AR
CA
CO
CT
DE
FL
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO

$43,735
$35,926
$49,436
$36,243
$35,437
$46,477
$45,775
$59,687
$44,224
$41,012
$37,449
$44,767
$34,481
$45,832
$38,119
$43,935
$43,015
$35,643
$40,057
$40,087
$53,816
$55,976
$38,291
$46,925
$33,657
$39,133

Rank

42
8
41
45
12
16
1
22
27
40
20
49
15
38
23
24
44
30
29
5
2
36
11
50
33

Income
State
Per Capita
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

$38,555
$45,012
$38,221
$49,129
$54,987
$35,682
$53,241
$37,910
$54,871
$40,057
$40,620
$39,166
$45,083
$45,877
$35,056
$45,381
$38,752
$42,638
$35,430
$44,545
$48,377
$46,045
$35,082
$42,121
$50,567
$74,773

Rank
35
19
37
9
3
43
6
39
4
30
28
32
18
14
48
17
34
25
46
21
10
13
47
26
7
(1)

Note: Per capita personal income is total personal income divided


by total midyear population. All dollar estimates are in current
dollars (not adjusted for inflation).
Source: Bureau of Economic Analysis.

Data

Table 39
People Per Household by State
2011-2012

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

2011 2012


State

2011 2012

2.64
2.54
2.71
2.69
2.54
2.96
2.53
2.56
2.65
2.62
2.74
2.97
2.68
2.65
2.57
2.44
2.53
2.54
2.61
2.34
2.67
2.51
2.56
2.48
2.67
2.49

MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
TX
UT
VT
VA
WA
WV
WI
WY
DC

2.40
2.48
2.74
2.47
2.73
2.66
2.63
2.55
2.32
2.48
2.55
2.50
2.49
2.45
2.57
2.44
2.53
2.84
3.13
2.34
2.63
2.54
2.46
2.44
2.49
2.15

2.64
2.55
2.80
2.68
2.51
2.97
2.54
2.56
2.62
2.62
2.73
3.01
2.69
2.64
2.56
2.42
2.52
2.49
2.60
2.33
2.66
2.54
2.53
2.48
2.65
2.48

2.39
2.46
2.70
2.47
2.71
2.67
2.62
2.55
2.32
2.47
2.56
2.51
2.49
2.44
2.57
2.47
2.54
2.84
3.14
2.32
2.61
2.56
2.44
2.44
2.52
2.22

Note: Does not include persons living institutionalized housing,


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

Data