Facts and Figures 2014

Facts & Figures 2014
How Does Your State Compare?

Table of Contents
Title
Number
Taxes and Tax Measures
1 Tax Freedom Day by State
2 State and Local Tax Burden Per Capita and as a Percentage of State
Income
3 State Business Tax Climate Index
4 State Tax Collections Per Capita
5 State Revenue Per Capita
6 State and Local Tax Collections Per Capita
7 State and Local Revenue Per Capita
8 Sources of State and Local Tax Collections
9 Federal Aid as a Percentage of State Revenue
10 Federal Income Tax Payments by Income Percentile
11 Federal Tax Rates
Individual Income Taxes
12 State Individual Income Tax Rates
13 State Individual Income Tax Collections Per Capita
14
State and Local Individual Income Tax Collections Per Capita
Corporate Income Taxes
15 State Corporate Income Tax Rates
16 State Corporate Income Tax Collections Per Capita
17
State and Local Corporate Income Tax Collections Per Capita
18 State Gross Receipts Taxes
General Sales Taxes
19 State and Local Sales Tax Rates
20 State General Sales Tax Collections Per Capita
21 State and Local Sales Tax Collections Per Capita
Excise Taxes
22 State Gasoline Tax Rates
23 Share of State & Local Road Spending Covered by State & Local
Tolls, User Fees, & User Taxes
24 State Cigarette Excise Tax Rates
25 State Spirits Excise Tax Rates
26 State Wine Excise Tax Rates
27 State Beer Excise Tax Rates
28 State & Local Cell Phone Tax Rates
29 Sales Tax Treatment of Groceries, Candy and Soda
30
State and Local Excise and Selective Sales Tax Collections Per Capita
Property Taxes
31 Property Taxes Paid as a Percentage of Owner-Occupied Housing
Value
32 State and Local Property Tax Collections Per Capita
33 Capital Stock Tax Rates
Estate and Inheritance Taxes
34 Estate Tax Rates and Exemptions
35 Inheritance Tax Rates and Exemptions
Date
2013
2011
2014
2012
2012
2011
2011
2011
2012
2011
2014
Jan. 1, 2014
2012
2011
Jan. 1, 2014
2012
2011
Jan. 1, 2014
Jan. 1, 2014
2012
2011
Jan. 1, 2014
2011
Jan. 1, 2014
Jan. 1, 2014
Jan. 1, 2014
Jan. 1, 2014
July 1, 2013
Jan 1, 2014
2011
2012
2011
Jan. 1, 2014
Jan. 1, 2014
Jan. 1, 2014
State Debt
36 State Debt Per Capita
37 State and Local Debt Per Capita
2012
2011
Data
38 Income Per Capita by State
39 People Per Household
Tax Foundation
www.TaxFoundation.org
2012
2011-2012
Table 1
Tax Freedom Day by State

Calendar Year 2013
State
U.S.
Ala.
Alaska
Ariz.
Tax Freedom
Day
April 18
April 5
April 6
April 5
Ark.
Calif.
Colo.
Conn.
April 7
April 24
April 17
May 13
39
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
April 14
April 15
April 9
April 14
April 9
April 25
22
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.
April 13
April 9
April 9
April 6
March 29
April 8
April 21
April 25
April 14
April 23
March 29
April 8
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
26
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.
April 20
April 20
April 19
April 20
April 16
April 17
10
Rank
44
40
43
6
16
1
19
33
24
36
5
34
35
41
49
38
8
4
23
7
50
37
32
28
21
20
3
46
2
30
14
29
42
18
15
12
47
45
48
31
27
25
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.
Tax Foundation
Table 2
State and Local Tax Burden Per Capita and as a Percentage of Income
Fiscal Year 2011
State
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.
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.
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%
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
Total Tax Burden

(per capita)
$4,217
41
$2,886
49
$3,319
34
$3,194
12
$3,405
4
$5,136
32
$4,220
3
$7,150
15
$4,209
31
$3,699
35
$3,237
20
$4,259
24
$3,189
13
$4,658
22
$3,385
29
$3,740
26
$3,849
23
$3,169
46
$2,872
14
$3,836
7
$5,598
11
$5,586
21
$3,505
6
$4,858
40
$2,620
33
$3,380
38
$3,137
25
$3,991
43
$3,221
44
$3,769
2
$6,675
37
$3,044
1
$6,622
17
$3,564
36
$4,057
18
$3,687
39
$3,187
16
$3,861
10
$4,374
8
$4,676
42
$2,784
48
$3,052
45
$2,777
47
$3,088
28
$3,304
9
$4,351
30
$4,469
27
$4,366
19
$3,160
5
$4,477
50
$3,500
(20)
$6,641
Note: Data for years 1977 to present are available at www.TaxFoundation.org. Payments made to out-of-state governments are tallied in taxpayer's state
of residence where possible. See table 37 for average people per household by state.
Source: Tax Foundation calculation of state and local tax burdens, Tax Foundation Special Report No. 189.
Tax Foundation
Table 3
State Business Tax Climate Index, 2014

as of July 1, 2013
Ranking on Five Component Taxes
State
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.
Overall
Index Rank
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
36
12
24
46
37
2
15
11
9
45
26
6
23
43
1
44
Corp. Tax
Index
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
12
32
46
43
10
1
14
38
5
42
6
30
20
33
1
35
Ind. Income
Tax Index
Sales Tax
Index
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
39
31
16
36
40
1
8
7
12
45
37
1
24
43
1
34
Unemp.
Ins. Tax
Index
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
39
4
19
27
22
34
43
36
20
13
6
48
25
15
14
41
Prop. Tax
Index
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
3
34
39
50
30
37
27
14
18
22
35
20
26
25
31
26
Note: The State Business Tax Climate Index is a measure of how each state's tax laws affect economic
performance. A rank of 1 means the state's tax system is more favorable for business; a rank of 50 means the
state's tax system is less favorable for business. 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 is law as of July 1, 2013
Tax Foundation
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
11
15
43
46
21
18
37
35
4
48
26
23
27
36
34
44
Table 4
State Tax Collections Per Capita

Fiscal Year 2012
State
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.
Collections Per
Capita
$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
$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
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
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 people per household by state. DC is included only in state-local combined data.
Source: U.S. Census Bureau, Tax Foundation calculations.
Tax Foundation
Table 5
State Revenue Per Capita

Fiscal Year 2012
State
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.
Revenue Per Capita

$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
$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
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
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 Bureau's 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.

Tax Foundation
Table 6
State and Local Tax Collections Per Capita

Fiscal Year 2011
State
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.
Collections Per Capita

$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
$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
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
36
20
27
24
6
35
2
34
3
26
45
29
18
12
49
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.
$3,292
$2,991
$3,569
$3,241
$5,014
$3,987
$4,188
$3,761
$4,492
$6,492
$8,772
41
47
32
43
9
25
21
28
17
4
2
Note: "Revenue" here refers to the Census Bureau's General Revenue classification. This measure includes
revenue such as taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government
enterprises such as utilities and liquor stores, as well as insurance trust revenue. See Table 39 for average people
per household by state.
Tax Foundation
measure includes
e from government
39 for average people
Table 7
State and Local Revenue Per Capita

Fiscal Year 2011
State
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.
Revenue Per Capita

$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
$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
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
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 Bureau's General Revenue classification. This measure includes
revenue such as taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government
enterprises such as utilities and liquor stores, as well as insurance trust revenue. See Table 39 for average people
per household by state.
Tax Foundation
Table 8
Sources of State and Local Tax Collections

Percentage of Total from Each Source
Fiscal Year 2011
Individual Income
State
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.
Property
General Sales
33.1%
22.5%
18.7%
28.6%
20.5%
4.6%
32.8%
38.0%
18.2%
36.7%
28.9%
21.7%
38.2%
24.0%
40.5%
14.3%
16.4%
0.0%
39.7%
32.4%
33.2%
27.4%
20.2%
38.0%
29.0%
25.2%
40.6%
15.3%
27.3%
27.1%
34.5%
22.9%
33.3%
27.9%
20.6%
19.9%
21.3%
39.5%
39.7%
16.7%
29.0%
13.4%
37.1%
13.7%
37.6%
26.3%
30.5%
17.8%
27.5%
32.0%
29.9%
25.2%
39.0%
0.0%
36.8%
21.7%
29.5%
31.7%
62.5%
0.0%
48.0%
15.3%
18.8%
38.6%
31.4%
16.6%
25.6%
24.6%
15.5%
19.2%
29.2%
21.1%
18.5%
32.6%
35.8%
0.0%
29.8%
17.2%
44.7%
16.2%
35.0%
22.9%
36.3%
40.7%
26.7%
42.7%
43.6%
30.0%
28.2%
27.0%
43.8%
10.7%
34.5%
13.9%
30.5%
45.5%
20.5%
17.4%
38.4%
17.3%
33.5%
28.5%
32.7%
16.4%
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%
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%
Other
Corporate Income
Taxes (a)
3.6%
19.4%
2.2%
29.6%
9.9%
65.1%
2.6%
13.4%
3.8%
18.5%
5.2%
17.0%
1.8%
15.3%
3.0%
13.8%
8.5%
44.9%
2.9%
25.0%
2.2%
12.6%
1.0%
21.9%
3.6%
17.3%
5.1%
20.2%
3.1%
15.8%
2.0%
17.3%
2.1%
13.7%
4.3%
24.2%
1.2%
23.6%
3.5%
16.7%
2.7%
18.4%
5.4%
11.5%
2.0%
15.3%
3.7%
20.1%
3.8%
21.7%
2.0%
18.3%
3.6%
33.7%
2.0%
17.4%
0.0%
38.8%
11.0%
25.0%
4.2%
12.5%
3.2%
24.3%
7.0%
14.2%
3.2%
17.3%
3.4%
52.7%
0.8%
20.0%
2.9%
26.0%
3.7%
21.6%
4.1%
24.0%
2.9%
16.1%
1.6%
19.4%
0.6%
22.4%
5.6%
24.0%
0.0%
26.4%
2.7%
16.8%
3.3%
24.5%
2.5%
19.4%
0.0%
24.0%
4.4%
33.9%
3.3%
15.9%
0.0%
38.0%
7.1%
19.3%
Note: Percentages may not add to 100% due to rounding.

(a) "Other Taxes" include excise taxes (such as those on alcohol, tobacco, motor vehicles, utilities, and licenses),
severance taxes, stock transfer taxes, estate and gift taxes, and other miscellaneous taxes.
Tax Foundation
Table 9
Federal Aid as a Percent of State General Revenue
Fiscal Year 2012
Federal Aid as
Percentage of
General Revenue
State
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.
Rank
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%
38.5%
34.9%
27.5%
32.1%
27.5%
37.9%
37.7%
33.9%
21.0%
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
9
21
42
31
41
10
11
28
49
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
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%
16
14
15
34
26
25
3
4
20
32
22
46
36
18
38
6
Note: Figures are calculated by dividing each state's "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. DC is included only in
state-local combined data.
Source: U.S. Census Bureau, Tax Foundation calculations
Table 10
Federal Income Tax Payments by Income Percentile

2011
Income Percentile
All Taxpayers
Top 1%
Top 5%
Top 10%
Top 25%
Top 50%
Bottom 50%
Income Taxes Paid ($

millions)
$1,042,571
$365,518
$588,967
$711,663
$892,616
$1,012,460
$30,109
Group's Share of
Total AGI
100.0%
18.7%
33.9%
45.4%
67.8%
88.5%
11.6%
Group's Share of
Income Taxes
100.0%
35.1%
56.5%
68.3%
85.6%
97.1%
2.9%
Average 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).
Tax Foundation
Table 11
Selected Federal Rates

2014
Individual Income Tax
Single
Rates
Brackets
10%
>
$0
15%
>
$9,075
25%
>
$36,900
28%
>
$89,350
33%
>
$186,350
35%
>
$405,100
39.6%
>
$406,750
Married Filing Jointly
Rates
Brackets
10%
>
$0
15%
>
$18,150
25%
>
$73,800
28%
>
$148,850
33%
>
$226,850
35%
>
$405,100
39.6%
>
$457,600
Head of Household
Rates
Brackets
10%
>
$0
15%
>
$12,950
25%
>
$49,400
28%
>
$127,550
33%
>
$206,600
35%
>
$405,100
39.6%
>
$432,200
Social Security and Medicare Payroll Tabs (a)
15.3%
>
$0
2.9%
>
$117,000
3.8%
>
$200,000
Corporate Income Tax
Rates
Brackets
15%
>
$0
25%
>
$50,000
34%
>
$75,000
39%
>
$100,000
34%
>
$335,000
35%
>
$10,000,000
38%
>
$15,000,000
35%
>
$18,333,333
Select Federal Excise Taxes (b)
Item
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 Alchohol and Tobacco Tax and Trade Bureau.
Tax Foundation
Table 12
State Individual Income Tax Rates

As of January 1, 2014
State
Ala. (e, f)
Alaska
Ariz.
Ark. (c, d)
Calif. (a, d)
Colo.
Conn.
Del. (f)
Fla.
Ga.
Hawaii
Rates
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%
>
4.63% of federal
taxable income
>
3.0%
>
5.0%
>
5.5%
>
6.0%
>
6.5%
>
6.7%
>
2.20%
>
3.90%
>
4.80%
>
5.20%
>
5.55%
>
6.60%
None
>
1%
>
2%
>
3%
>
4%
>
5%
>
6%
>
1.4%
>
3.2%
>
5.5%
>
6.4%
>
6.8%
>
7.2%
>
7.6%
>
7.9%
Brackets
$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
$1,000,000
$0
$10,000
$50,000
$100,000
$200,000
$250,000
$2,000
$5,000
$10,000
$20,000
$25,000
$60,000
$0
$750
$2,250
$3,750
$5,250
$7,000
$0
$2,400
$4,800
$9,600
$14,400
$19,200
$24,000
$36,000
Idaho (a, d)
Ill.
Ind. (f)
Iowa (d, e)
Kans. (f)
Ky. (f)
La. (e)
Maine (d, h)
Md. (f)
Mass.
Mich. (f)
Minn. (d)
Miss.
Mo. (e, f)
>
8.25%
>
9%
>
10%
>
11%
>
1.6%
>
3.6%
>
4.1%
>
5.1%
>
6.1%
>
7.1%
>
7.4%
5% of federal
adjusted gross income
with modification
3.4% of federal
with modification
>
0.36%
>
0.72%
>
2.43%
>
4.50%
>
6.12%
>
6.48%
>
6.80%
>
7.92%
>
8.98%
>
2.70%
>
4.80%
>
2.0%
>
3.0%
>
4.0%
>
5.0%
>
5.8%
>
6.0%
>
2%
>
4%
>
6%
>
6.5%
>
7.95%
>
2.00%
>
3.00%
>
4.00%
>
4.75%
>
5.00%
>
5.25%
>
5.50%
>
5.75%
>
5.2%
4.25% of federal
with modification
>
5.35%
>
7.05%
>
7.85%
>
9.85%
>
3%
>
4%
>
5%
>
1.5%
>
2.0%
>
2.5%
>
3.0%
$48,000
$150,000
$175,000
$200,000
$0
$1,408
$2,817
$4,226
$5,635
$7,044
$10,567
$0
$1,515
$3,030
$6,060
$13,635
$22,725
$30,300
$45,450
$68,175
$0
$15,000
$0
$3,000
$4,000
$5,000
$8,000
$75,000
$0
$12,500
$50,000
$5,200
$20,900
$0
$1,000
$2,000
$3,000
$100,000
$125,000
$150,000
$250,000
$0
$0
$24,680
$81,080
$152,540
$0
$5,000
$10,000
$0
$1,000
$2,000
$3,000
Mont. (a, d, e)
Nebr. (g)
Nev.
N.H. (b)
N.J. (f)
N.M.
N.Y. (f, g)
N.C.
N.D. (d)
Ohio (a, d, f, h)
Okla.
Ore. (d, e, f)
3.5%
4.0%
4.5%
5.0%
5.5%
6.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
6.9%
2.46%
3.51%
5.01%
6.84%
5%
1.40%
1.75%
3.50%
5.525%
6.37%
8.97%
1.7%
3.2%
4.7%
4.9%
4.00%
4.50%
5.25%
5.90%
6.45%
6.65%
6.85%
8.82%
5.80%
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%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
None
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
$0
$2,800
$4,900
$7,400
$10,100
$13,000
$16,700
$0
$3,000
$18,000
$29,000
$0
$0
$20,000
$35,000
$40,000
$75,000
$500,000
$0
$5,500
$11,000
$16,000
$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
Pa. (f)
R.I. (d)
S.C. (d)
S.D.
Tenn. (b)
Tex.
Utah
Vt. (d)
Va.
Wash.
W.Va.
Wis. (d)
Wyo.
D.C.
9.9%
3.07%
3.75%
4.75%
5.99%
3%
4%
5%
6%
7%
6%
5%
3.55%
6.80%
7.80%
8.80%
8.95%
2.00%
3.00%
5.00%
5.75%
3.0%
4.0%
4.5%
6.0%
6.5%
4.40%
5.84%
6.27%
7.65%
4.00%
6.00%
8.50%
8.95%
>
>
>
>
>
>
>
>
>
>
None
>
None
>
>
>
>
>
>
>
>
>
>
None
>
>
>
>
>
>
>
>
>
None
>
>
>
>
$125,000
$0
$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
$0
$3,000
$5,000
$17,000
$0
$10,000
$25,000
$40,000
$60,000
$0
$10,910
$21,820
$240,190
$0
$10,000
$40,000
$350,000
Note: Brackets are for single taxpayers. Some states double bracket widths for joint filers (AL, AZ, CT, HI, ID, KS, LA,
ME, NE, OR). NY doubles all except the 6.85% bracket, which is effective at $300,000. CA doubles all but the top
bracket. Some states increase but do not double brackets for joint filers (GA, MN, NM, NC, ND, OK, RI, VT, WI). MD
decreases some and increases others. NJ adds a 2.45% rate and doubles some bracket widths. Consult Tax Foundation
website for tables for joint filers and married filing separately.
(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 Ala; 1.38% in Del.; 1.49% in Ind.; 0.5% in Kans; 2.08% in Ky.; 2.88% in Md.; 1.75% in Mich.; 0.5%
in Mo.; 2.11% in N.Y.; 2.25% in Ohio; 0.36% in Ore.; 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 2013-2015. Maine has suspended inflation indexing for the years
2014-2015.
Source: Tax Foundation; state statutes, state tax forms and instructions; Commerce Clearinghouse.
Tax Foundation
Table 13
State Individual Income Tax Collections Per Capita

Fiscal Year 2012
State
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.
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)
Collections Per
Capita
$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
$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
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
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.
Tax Foundation
Table 14
State and Local Individual Income Tax Collections Per Capita

Fiscal Year 2011
State
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.
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.
Collections Per
Capita
$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
$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
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
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 people per household by state. DC is included only in state-local combined data
Tax Foundation
Table 15
State Corporate Income Tax Rates

State
Ala.
Alaska
Ariz. (a)
Ark. (b)
Calif.
Colo.
Conn. (d)
Del. (e)
Fla.
Ga.
Hawaii
Idaho
Ill. (f)
Ind. (g)
Iowa
Kans.
Ky.
Rates
6.5%
0%
2%
3%
4%
5%
6%
7%
8%
9%
9.4%
6.5%
1%
2%
3%
5%
6%
6.5%
8.84%
4.63%
9%
8.7%
5.5%
6%
4.4%
5.4%
6.4%
7.4%
9.5%
7.5%
6%
8%
10%
12%
4%
7%
4%
5%
6%
Brackets
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$0
$0
$25,000
$49,000
$74,000
$99,000
$124,000
$148,000
$173,000
$198,000
$222,000
$0
$0
$3,000
$6,000
$11,000
$25,000
$100,000
$0
$0
$0
$0
$0
$0
$0
$25,000
$100,000
$0
$0
$0
$0
$25,000
$100,000
$250,000
$0
$50K
$0
$50,000
$100,000
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J. (h)
N.M.
N.Y.
N.C. (c)
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
4%
5%
6%
7%
8%
3.50%
7.93%
8.33%
8.93%
8.25%
8.00%
6.00%
9.8%
3%
4%
5%
6.25%
6.75%
5.58%
7.81%
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
>
$0
$25,000
$50,000
$100,000
$200,000
$0
$25,000
$75,000
$250,000
$0
$0
$0
$0
$0
$5,000
$10,000
$0
$0
$0
$100,000
>
>
>
>
>
>
>
>
>
>
$0
$100,000
$0
$500,000
$1,000,000
$0
$0
$0
$25,000
$50,000
>
>
>
>
>
>
$0
$0
$1,000,000
$0
$0
$0
>
$0
>
>
>
>
$0
$0
$10,000
$25,000
None
8.5%
9%
4.8%
6.4%
7.3%
7.1%
6.0%
1.48%
3.73%
4.53%
(e)
6%
6.6%
7.6%
9.99%
9%
5%
None
6.5%
(e)
5%
6.0%
7.0%
8.5%
Va. (e)
Wash.
W.Va.
Wis.
Wyo.
D.C.
6%
>
$0
>
>
$0
$0
>
$0
(e)
6.5%
7.9%
None
9.975%
Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts ta
franchise taxes. Some states also impose an alternative minimum tax. Some states impose special rates on financia
institutions.
(a) Arizona's rate is scheduled to decrease to 6% in 2015.

(b) Arkansas assesses a surcharge of 3% of the taxpayer's 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 business
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
comparable to corporate income tax rates. See Table 18 for more information. Delaware and Virginia have a gross r
tax in addition to the corporate income tax.
(f) Illinois' 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
income greater than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income, and companies wi
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 ta
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
Tax Foundation
s such as gross receipts taxes and

se special rates on financial
tax is required by businesses with
receipts tax with rates not strictly

and Virginia have a gross receipts
t a 2.5% rate.
me, companies with entire net

ncome, and companies with entire
s such as gross receipts taxes and

n financial institutions
Table 16
State Corporate Income Tax Collections Per Capita

Fiscal Year 2012
State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del. (b)
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev. (a)
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio (b)
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (a)
Tenn.
Tex. (b)
Utah
Vt.
Va. (b)
Wash. (a, b)
W.Va.
Wis.
Wyo. (a)
Collections Per
Capita
$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
$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
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
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. May include special taxes on financial corporations.
(b) The Census Bureau does not classify revenue from gross receipts taxes such as those
in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18
for gross receipts taxes.
Tax Foundation
Table 17
State and Local Corporate Income Tax Collections Per Capita

Fiscal Year 2011
State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del. (b)
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev. (a)
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio (b)
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex. (b)
Utah
Vt.
Va. (b)
Wash. (a, b)
W.Va.
Wis.
Wyo. (a)
D.C.
Collections Per
Capita
$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
$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
Rank
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
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.

(b) The Census Bureau does not classify revenue from gross receipts taxes such as those in
Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross
receipts taxes.
Note: See Table 39 for average people per household by state.
Tax Foundation
Table 18
State Gross Receipts Taxes

as of January 1, 2014
State
Del.
Ohio
Tex.
Va. (a)
Wash.
Name of Tax
Range of Rates
Manufacturers' & Merchants' License Tax

Commercial Activities Tax (CAT)
Margin Tax
Business/Professional/Occupational License Tax
(BPOL)
Business & Occupation Tax (B&O)
0.0996% - 0.7468%
0.26%
0.4875% - 0.975%
0.02% - 0.58%
0.13% - 3.3%
Note: Gross receipts taxes are complex business taxes imposed at a low rate but on a wide base
of transactions, resulting in high effective tax rates that can vary by industry. These taxes also
often have minimum taxes that can result in much higher effective rates for some small
businesses.
(a) Virginia's tax is locally levied and rates vary by business and jurisdiction. Approximately half of
counties do not levy the tax. Some counties instead levy a capital stock tax.
Source: Commerce Clearing House; state revenue departments;
Weldon Cooper Center for Public Service.
Tax Foundation
Table 19
State and Local Sales Tax Rates

State
State Tax Rate
Rank
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
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (c)
Tenn.
Tex.
Utah (b)
Vt.
Va. (b)
Wash.
W.Va.
Wis.
Wyo.
D.C.
4.00%
None
5.60%
6.50%
7.50%
2.90%
6.35%
None
6.00%
4.00%
4.00%
6.00%
6.25%
7.00%
6.00%
6.15%
6.00%
4.00%
5.50%
6.00%
6.25%
6.00%
6.875%
7.00%
4.225%
None
5.50%
6.85%
None
7.00%
5.125%
4.00%
4.75%
5.00%
5.75%
4.50%
None
6.00%
7.00%
6.00%
4.00%
7.00%
6.25%
5.95%
6.00%
5.30%
6.50%
6.00%
5.00%
4.00%
5.75%
38
46
28
9
1
45
11
46
16
38
38
16
12
2
16
15
16
38
29
16
12
16
7
2
37
46
29
8
46
2
32
38
35
33
27
36
46
16
2
16
38
2
12
26
16
31
9
16
33
38
(27)
Avg. Local Tax

Rate (a)
4.51%
1.69%
2.57%
2.69%
0.91%
4.49%
None
None
0.62%
2.97%
0.35%
0.03%
1.91%
None
0.78%
2.00%
None
4.89%
None
None
None
None
0.31%
0.004%
3.36%
None
1.29%
1.08%
None
-0.03%
2.14%
4.47%
2.15%
1.55%
1.36%
4.22%
None
0.34%
None
1.19%
1.83%
2.45%
1.90%
0.73%
0.14%
0.33%
2.38%
0.07%
0.43%
1.49%
None
Combined Rate
8.51%
1.69%
8.17%
9.19%
8.41%
7.39%
6.35%
None
6.62%
6.97%
4.35%
6.03%
8.16%
7.00%
6.78%
8.15%
6.00%
8.89%
5.50%
6.00%
6.25%
6.00%
7.19%
7.00%
7.58%
None
6.79%
7.93%
None
6.97%
7.26%
8.47%
6.90%
6.55%
7.11%
8.72%
None
6.34%
7.00%
7.19%
5.83%
9.45%
8.15%
6.68%
6.14%
5.63%
8.88%
6.07%
5.43%
5.49%
5.75%
Rank
6
46
9
2
8
15
31
47
29
23
45
36
10
21
27
12
37
3
42
37
33
37
18
20
14
47
26
13
47
24
16
7
25
30
19
5
47
32
21
17
40
1
11
28
34
41
4
35
44
43
(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 Calculations
Tax Foundation
Table 20
State General Sales Tax Collections Per Capita

Fiscal Year 2012
State
U.S.
Ala.
Alaska (a)
Ariz.
Ark.
Calif.
Colo.
Conn.
Del. (a)
Fla.
Ga.
Hawaii (b)
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont. (a)
Nebr.
Nev.
N.H. (a)
N.J.
N.M. (b)
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore. (a)
Pa.
R.I.
S.C.
S.D. (b)
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
Collections Per
Capita
$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
$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
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
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.
Tax Foundation
Table 21
State and Local General Sales Tax Collections

Per Capita
Fiscal Year 2011
State
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.
Collections Per
Capita
$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
$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
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
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.
Tax Foundation
Table 22
State Gasoline Tax Rates

(Cents Per Gallon)
as of January 1, 2014
State
Federal
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.
Excise Tax
18.4
16.0
8.0
18.0
21.5
39.5
22.0
25.0
23.0
4.0
7.5
17.0
25.0
19.0
18.0
21.0
24.0
29.4
20.0
30.0
23.9
24.0
19.0
28.5
18.0
17.0
27.0
26.4
23.0
18.0
10.5
17.0
8.05
37.5
23.0
28.0
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
Other Taxes and

Fees
4.95
4.4
1.0
0.3
12.97
0.0
24.3
0.0
32.03
20.95
32.11
0.0
20.1
20.69
1.0
1.0
1.4
0.0
0.01
3.1
2.5
20.1
0.1
0.38
0.3
0.75
0.9
10.14
1.63
4.0
1.88
41.52
0.25
0.0
0.0
1.0
1.07
41.8
1.0
0.75
0.0
1.4
0.0
0.0
13.77
2.5
0.0
15.2
2.0
1.0
0.0
Total
20.95
12.40
19.00
21.80
52.47
22.00
49.30
23.00
36.03
28.45
49.11
25.00
39.10
38.69
22.00
25.00
30.80
20.00
30.01
27.00
26.50
39.10
28.60
18.38
17.30
27.75
27.30
33.14
19.63
14.50
18.88
49.57
37.75
23.00
28.00
17.00
31.07
41.80
33.00
16.75
22.00
21.40
20.00
24.50
31.97
17.28
37.50
35.70
32.90
24.00
23.50
Rank
38
50
42
36
1
33
3
31
11
21
4
27
6
8
33
27
16
39
18
25
26
6
20
44
45
23
24
13
41
49
43
2
9
31
22
47
19
5
14
48
33
37
39
29
17
46
10
12
15
30
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: CA, CT, GA, IL, IN, MI, and NY.
Source: American Petroleum Institute.
Tax Foundation
Table 23
Share of State & Local Road Spending Covered by State

& Local Tolls, User Fees, & User Taxes
Fiscal Year 2011
State
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.
Tolls & User

Fees
8.3%
0.7%
3.9%
0.7%
1.9%
4.4%
5.2%
0.1%
48.1%
15.1%
1.0%
0.8%
2.9%
9.8%
0.2%
0.4%
5.2%
0.2%
1.6%
12.7%
12.5%
18.2%
3.3%
1.4%
0.2%
0.6%
1.6%
3.7%
0.5%
19.5%
32.8%
1.3%
29.1%
0.3%
1.9%
5.6%
9.7%
3.1%
9.6%
Rank
39
22
38
30
20
17
49
1
6
36
37
27
10
48
43
18
47
33
7
8
5
25
34
46
40
32
24
41
4
2
35
3
44
29
15
11
26
12
Gasoline &
License Taxes
(a)
42.1%
38.1%
6.7%
40.1%
44.3%
60.0%
45.7%
43.5%
30.5%
53.7%
42.3%
76.6%
38.0%
44.4%
42.9%
46.2%
36.5%
43.9%
23.8%
36.2%
40.6%
40.5%
53.8%
40.6%
32.9%
31.0%
39.8%
42.6%
37.6%
38.5%
25.7%
31.8%
27.4%
59.3%
27.9%
50.5%
45.5%
51.9%
32.2%
Total, Tolls, User

Fees, & User Taxes
50.4%
38.9%
10.5%
40.8%
46.2%
64.4%
50.9%
43.6%
78.6%
68.8%
43.4%
77.3%
40.9%
54.2%
43.1%
46.6%
41.7%
44.1%
25.4%
48.8%
53.1%
58.7%
57.0%
41.9%
33.1%
31.6%
41.4%
46.3%
38.1%
58.0%
58.5%
33.1%
56.5%
59.6%
29.8%
56.1%
55.2%
55.0%
41.8%
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.
5.3%
4.6%
0.5%
0.0%
10.0%
2.0%
0.2%
3.7%
6.7%
7.4%
4.3%
1.7%
0.0%
16
19
42
50
9
28
45
23
14
13
21
31
51
53.3%
47.3%
21.0%
52.9%
46.0%
26.8%
28.7%
40.9%
42.2%
30.7%
39.4%
22.7%
22.4%
58.6%
51.9%
21.5%
53.0%
56.0%
28.8%
29.0%
44.7%
48.9%
38.1%
43.6%
24.5%
22.5%
(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 Finance
Federal Highway Administration data. State-local table includes state-local road expenses but exclu
federal aid.More information at http://taxfoundation.org/article/gasoline-taxes-and-user-fees-pay-only
state-local-road-spending.
Tax Foundation
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
14
15
33
7
19
49
18
13
46
45
26
21
40
28
48
49
ocal Government Financeand

al road expenses but excludes
xes-and-user-fees-pay-only-half-
Table 24
State Cigarette Excise Tax Rates

(Dollars Per 20-Pack)
State
Fed.
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.
Tax Rate
$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
$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
Note: Local taxes are not included and can be substantial.

Source: Tax Foundation; RJ Reynolds; state revenue departments.
Tax Foundation
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
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
Table 25
State Spirits Excise Tax Rates

(Dollars Per Gallon)
State
Fed.
Ala. (b)
Alaska (a)
Ariz.
Ark. (d, e)
Calif. (a)
Colo.
Conn. (a)
Del. (a)
Fla. (a)
Ga. (a)
Hawaii
Idaho (b)
Ill. (a)
Ind. (a)
Iowa (b)
Kans.
Ky. (c)
La. (a)
Maine (b)
Md. (a, e)
Mass. (a)
Mich. (b)
Minn. (d, e)
Miss. (b)
Mo.
Mont. (b)
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y. (a)
N.C. (b)
N.D. (a, e)
Ohio (b)
Okla.
Ore. (b)
Pa. (b)
R.I. (a)
S.C. (d)
S.D. (a, e)
Tenn. (d)
Tex. (a)
Utah (b)
Vt. (b)
Va. (b)
Wash. (e, f)
W.Va. (b)
Wis.
Wyo. (b)
D.C. (e)
Tax Rate (a)
Rank
$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
$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
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
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 onboard 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
Table 26
State Wine Excise Tax Rates

State
Fed.
Ala.
Alaska
Ariz.
Ark. (c, b)
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.(d)
La.
Maine
Md. (c)
Mass.
Mich.
Minn. (c, b)
Miss. (a)
Mo.
Mont.
Nebr.
Nev.
N.H. (a)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa. (a)
R.I.
S.C.
S.D. (c)
Tenn. (b)
Tex.
Utah (a)
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo. (a)
D.C. (c)
Tax Rate
Rank
$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
$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
5
2
25
9
44
39
26
21
3
7
11
36
10
35
4
40
1
45
30
11
32
34
15
37
18
22
28
23
5
40
20
17
38
26
29
30
16
14
13
43
32
7
24
19
42
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.
Tax Foundation
Table 27
State Beer Excise Tax Rates

State
Fed.
Ala. (b)
Alaska
Ariz.
Ark. (c, d)
Calif.
Colo.
Conn.
Del.
Fla.
Ga. (b)
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md. (c)
Mass.
Mich.
Minn. (c)
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I. (d)
S.C.
S.D.
Tenn. (e)
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C. (c)
Tax Rate (a)

$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
$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
Rank
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
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 rate 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.
Tax Foundation
Table 28
State & Local Cell Phone Tax Rates

as of July 1, 2013
State
Fed. (a)
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.
Average State-Local Tax

Rate (a)
5.60%
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%
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%
Rank
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
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
Note: The local tax rate is calculated as the average of the tax in the largest city and the capital city.
(a) The federal tax listed is the Federal Universal Service Fund (USF).
Source: Scott Mackey, KSE Partners, LLP, based on Methodology from Council on State Taxation, 50-State Study and
Report on Telecommunications Taxation, July, 2013
Tax Foundation
Table 29
Sales Tax Treatment of Groceries, Candy and Soda

State
Ala.
Alaska
Ariz.
Ark.
Calif. (a)
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 (a)
Vt.
Va. (a)
Wash.
W.Va.
Wis.
Wyo.
D.C.
State General
Sales Tax
Grocery Treatment
4.00% Included in Base
5.60% Exempt
6.50% 1.50%
7.50% Exempt
2.90% Exempt
6.35% Exempt
6.00% Exempt
4.00% Exempt
6.25% 1.00%
7.00% Exempt
6.00% Exempt
6.00% Exempt
4.00% Exempt
5.50% Exempt
6.00% Exempt
6.25% Exempt
6.00% Exempt
6.875% Exempt
4.225% 1.225%
5.50% Exempt
6.85% Exempt
7.00% Exempt
5.125% Exempt
4.00% Exempt
5.75% Exempt
5.00% Exempt
5.75% Exempt
6.00% Exempt
7.00% Exempt
6.00% Exempt
7.00% 5.00%
6.25% Exempt
5.95% 1.75%
6.00% Exempt
5.30% 2.50%
6.50% Exempt
6.00% Exempt
5.00% Exempt
4.00% Exempt
5.75% Exempt
Candy Treated as
Groceries?
Yes
Yes
Yes
Yes
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
Yes
Yes
Yes
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Soda Treated as
Groceries?
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
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%), 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
Tax Foundation
Table 30
State and Local Excise

and Selective Sales Collections Per Capita
Fiscal Year 2011
State
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.
Collections Per
Capita
$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
$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
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
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.
Tax Foundation
Table 31
Property Taxes Paid

as a Percentage of Owner-Occupied Housing Value
Calendar Year 2012
State
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.
Effective Tax Rate
Rank
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%
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%
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
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.
Tax Foundation
Table 32
State and Local Property Tax Collections Per

Capita
Fiscal Year 2011
State
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.
Collections Per Capita

$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
$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
Note: See Table 39 for average people per household by state.

Tax Foundation
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
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
Table 33
Capital Stock Tax Rates

State
Ala.
Ark.
Conn. (a)
Del.
Ga.
Ill.
La.
Mass.
Miss.
Mo.
Nebr.
N.Y. (a)
N.C.
Okla.
Pa.
R.I. (a)
S.C.
Tenn.
W.Va.
Wyo. (a)
Tax Rate
Max Payment
0.175%
$15,000
0.3%
Unlimited
0.37%
$1,000,000
0.0225%
$180,000
(b)
$5,000
0.1%
$2,000,000
0.3%
Unlimited
0.26%
Unlimited
0.25%
Unlimited
0.000133%
Unlimited (c)
(b)
$11,995
0.15%
$1,000,000
0.15%
Unlimited
0.125%
$20,000
0.089%
Unlimited
0.025%
Unlimited
0.1%
Unlimited
0.25%
Unlimited
0.10%
Unlimited
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 capita
(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.
or capital stock tax liability.

ctive tax rates decrease as taxable capital increases.
y in tax year ending Dec. 31, 2010
xes imposed at a low rate but directly on

ue of a business entity, such as the total
Table 34
Estate Tax Rates and Exemptions

State
Conn.
Del.
Hawaii
Ill.
Maine
Md. (a)
Mass.
Minn.
N.J. (a)
N.Y.
Ore.
R.I.
Tenn. (b)
Vt.
Wash.
D.C.
Exemption
Rate (Min. to Max.)
$2,000,000
7.2% - 12.0%
$5,340,000
0.8% - 16.0%
$5,340,000
10% - 15.7%
$4,000,000
0.8% - 16.0%
$2,000,000
8.0% - 12.0%
$1,000,000
0.8% - 16.0%
$1,000,000
0.8% - 16.0%
$1,000,000
0.8% - 16.0%
$675,000
0.8% - 16.0%
$1,000,000
0.8% - 16.0%
$1,000,000
0.8% - 16.0%
$921,655
0.8% - 16.0%
$2,000,000
5.5% - 9.5%
$2,750,000
0.8% - 16.0%
$2,012,000
10.0% - 19.0%
$1,000,000
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 Tennessee's estate tax as an
inheritance tax, but it functions as an estate tax. The tax phases out by 2016.
Source: Schoening Strategies; State statutes
Tax Foundation
ee Table 35.
nessee's estate tax as an
Table 35
Inheritance Tax Rates and Exemptions

State
Iowa
Ky.
Md. (a)
Nebr. (b)
N.J. (a, c)
Pa. (d)
Heir type
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
Exemption
100% Exempt
No exemption
No exemption
100% Exempt
1000
500
100% Exempt
No exemption
$40,000
$15,000
10000
100% Exempt
$25,000
$500
100% Exempt
$4,500
No exemption
No exemption
(a) Maryland and New Jersey have both an estate tax and an inheritance tax. See table 34.
(b) Nebraska's inheritance tax is levied at the county level.
(c) New Jersey's 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 buessines
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 app
not to the size of the estate but to the size of the gift itself.
Source: Schoenig Strategies; State statutes

Tax Foundation
Exemptions
2014
Rate (Min. to Max.)
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%
e table 34.
n relationship to the decedent.

B beneficiaries are non-immediate
xes, the term "exemption" here applies
Table 36
State Debt Per Capita

Fiscal Year 2012
State
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.
Debt Per Capita

$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
$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
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
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 people per household
by state. DC is included only in state-local combined data
Tax Foundation
Table 37
State and Local Debt Per Capita

Fiscal Year 2011
State
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.
Debt Per Capita

$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
$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
Rank
Note: Total outstanding debt at end of fiscal year. See Table 39 for average
people per household by state.
Tax Foundation
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
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
State
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.
Income Per Capita

$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
$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
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.
Tax Foundation
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
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
Table 39
People Per Household, by State

2011-2012
State
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.
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.
2011
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
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
2012
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.
Tax Foundation

Facts and Figures 2014

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How Does Your State Compare?

Tax Freedom Day by State

Total Tax Burden

State Business Tax Climate Index, 2014

State Tax Collections Per Capita

State Revenue Per Capita

Revenue Per Capita

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

State and Local Tax Collections Per Capita

Collections Per Capita

State and Local Revenue Per Capita

Revenue Per Capita

Sources of State and Local Tax Collections

Note: Percentages may not add to 100% due to rounding.

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

Federal Income Tax Payments by Income Percentile

Income Taxes Paid ($

Selected Federal Rates

State Individual Income Tax Rates

State Individual Income Tax Collections Per Capita

(a) State has no individual income tax.

State and Local Individual Income Tax Collections Per Capita

(a) State has no individual income tax.

State Corporate Income Tax Rates

(a) Arizona's rate is scheduled to decrease to 6% in 2015.

s such as gross receipts taxes and

tax is required by businesses with

receipts tax with rates not strictly

me, companies with entire net

s such as gross receipts taxes and

State Corporate Income Tax Collections Per Capita

State and Local Corporate Income Tax Collections Per Capita

(a) No corporate income tax.

State Gross Receipts Taxes

Manufacturers' & Merchants' License Tax

State and Local Sales Tax Rates

State Tax Rate

Avg. Local Tax

Source: Sales Tax Clearinghouse; Tax Foundation Calculations

State General Sales Tax Collections Per Capita

(a) No state-level general sales tax.

State and Local General Sales Tax Collections

State Gasoline Tax Rates

Other Taxes and

Source: American Petroleum Institute.

Share of State & Local Road Spending Covered by State

Tolls & User

Total, Tolls, User

ocal Government Financeand

State Cigarette Excise Tax Rates

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

State Spirits Excise Tax Rates

Tax Rate (a)

State Wine Excise Tax Rates

State Beer Excise Tax Rates

Tax Rate (a)

(a) Local excise taxes excluded.

State & Local Cell Phone Tax Rates

Average State-Local Tax

Sales Tax Treatment of Groceries, Candy and Soda

State and Local Excise

Property Taxes Paid