2010 Facts Figures -...

&How Does Your State Compare?

2010 Facts Figures

Taxes and Tax Measures

1 StateandLocalTaxBurdenPerCapita 2008

2 StateandLocalTaxBurdenasaPercentageofStateIncome 2008

3 StateTaxIndices 2010

4 TaxFreedomDaybyState 2009

5 StateTaxCollectionsPerCapita 2008

6 StateRevenuesPerCapita 2008

7 StateandLocalRevenuesPerCapita 2007

Individual Income Taxes

8 StateIndividualIncomeTaxRates Feb.1,2010

9 StateIndividualIncomeTaxCollectionsPerCapita 2008

10 StateandLocalIndividualIncomeTaxCollectionsPerCapita 2007

Corporate Income Taxes

11 StateCorporateIncomeTaxRates Feb.1,2010

12 StateCorporateIncomeTaxCollectionsPerCapita 2008

13 StateandLocalCorporateIncomeTaxCollectionsPerCapita 2007

General Sales Tax

14 StateGeneralSalesandUseTaxRates Feb.1,2010

15 StateGeneralSalesTaxCollectionsPerCapita 2008

16 StateLocalSalesTaxRates Oct.16,2009

17 StateandLocalGeneralandSelectiveSalesTaxCollectionsPerCapita 2007

Selective Sales Taxes

18 StateGasolineTaxRates Jan.4,2010

19 StateCigaretteExciseTaxRates Feb.1,2010

20 StateSpiritsExciseTaxRates Feb.1,2010

21 StateTableWineExciseTaxRates Feb.1,2010

22 StateBeerExciseTaxRates Feb.1,2010

23 StateSelectiveSalesTaxCollectionsPerCapita 2008

Table of Contents

Number Title Date

©2010TaxFoundation.Allrightsreserved.

PrintedintheUnitedStatesofAmerica

TaxFoundationNationalPressBuilding52914thStreet,NWSuite420Washington,DC20045-1000

ph.202.464.6200

[email protected]

Property Taxes

24 PropertyTaxesonOwner-OccupiedHousingasPercentageofMedianHomeValue 2008

25 StateandLocalPropertyTaxCollectionsPerCapita 2007

Lottery

26 ImplicitTaxRatesonStateLotterySales 2008

27 StateLotterySalesPerCapita 2008

State Debt

28 StateDebtPerCapita 2008

29 StateandLocalDebtPerCapita 2007

Data

30 IncomePerCapitabyState 2008

31 PeoplePerHousehold 2007-2008

Table of Contents-continued

Number Title Date

Introduction

Since 1937, the Tax Foundation has published reliable information on government finances at the federal, state and local levels. In that tradition, we mail this handbook, Facts & Figures: How Does Your State Compare? to every state legislator and governor.

As the states begin their legislative sessions, most legislators face deficits for the current year after numerous revenue estimates have proven to be overoptimistic. Struggling to choose among reprioritized services and different types of tax increases, state legislators should lean toward spending cuts as the most fiscally prudent course. Why? Because the upcoming fiscal year doesn’t look rosy either. In fact, a survey from the National Governors Association says that the fiscal 2011 year will be “the most difficult to date.”

Fiscal 2011 may even be a repeat of 2002, the last time states actually spent a lower amount than they had the year before, although infusions of federal money may prevent that. When legislatures do raise taxes, we urge them to consider base-broadening first. The mantra of sound tax policy is “broad base, low rate” because raising revenue causes less economic damage if the new revenue comes from individuals or companies who have been escaping taxation due to holes in the tax base.

We hope this booklet will help inform those fiscal choices. It is designed to give taxpayers and their lawmakers a simple, pocket- and purse-sized guide to how their states rank on tax rates, collections, burdens, spending and many more. The tables were compiled by analyst Justin Higginbottom, and you can find them at www.TaxFoundation.org. We hope these facts contribute to a healthy public debate.

Scott A. HodgePresident

(a)FiscalYear2008figuresareadvancedestimatescalculatedinAugust,2008.Dataforyears1977topresentareavailableatwww.TaxFoundation.org.Paymentsmadetoout-of-stategovernmentsaretalliedintaxpayer’sstateofresidencewherepossible.

Note:Seetable31foraveragepeopleperhouseholdbystate.

Source:Tax Foundation Special Report,No.163,“State-LocalTaxBurdensDipasIncomeGrowthOutpacesTaxGrowth.”

U.S. $4,283 –Ala. $3,144 44Alaska $2,871 49Ariz. $3,244 40Ark. $3,351 37Calif. $5,028 6Colo. $4,359 13Conn. $7,007 1Del. $4,253 16Fla. $3,441 36Ga. $3,735 23Hawaii $4,920 7Idaho $3,670 27Ill. $4,346 14Ind. $3,502 34Iowa $3,589 31Kans. $3,911 20Ky. $3,243 41La. $3,286 38Maine $3,835 21Md. $5,669 4Mass. $5,377 5Mich. $3,694 26Minn. $4,688 8Miss. $2,834 50Mo. $3,508 33

Mont. $3,158 43Nebr. $3,983 19Nev. $3,245 39N.H. $3,642 29N.J. $6,610 2N.M. $3,114 46N.Y. $6,419 3N.C. $3,663 28N.D. $3,637 30Ohio $4,049 18Okla. $3,761 22Ore. $3,719 24Pa. $4,463 11R.I. $4,533 10S.C. $3,127 45S.D. $3,079 47Tenn. $3,160 42Tex. $3,580 32Utah $3,446 35Vt. $4,410 12Va. $4,669 9Wash. $4,334 15W.Va. $3,000 48Wis. $4,194 17Wyo. $3,714 25D.C. $7,308 –

State and Local Tax Burden Per Capita, Fiscal Year 2008

Table1

TaxBurdenState PerCapita(a) Rank

TaxBurdenState PerCapita(a) Rank

U.S. 9.7% –Ala. 8.6% 38Alaska 6.4% 50Ariz. 8.5% 41Ark. 10.0% 14Calif. 10.5% 6Colo. 9.0% 34Conn. 11.1% 3Del. 9.5% 24Fla. 7.4% 47Ga. 9.9% 16Hawaii 10.6% 5Idaho 10.1% 13Ill. 9.3% 30Ind. 9.4% 28Iowa 9.3% 31Kans. 9.6% 21Ky. 9.4% 25La. 8.4% 42Maine 10.0% 15Md. 10.8% 4Mass. 9.5% 23Mich. 9.4% 27Minn. 10.2% 12Miss. 8.9% 36Mo. 9.2% 32

Mont. 8.6% 40Nebr. 9.8% 17Nev. 6.6% 49N.H. 7.6% 46N.J. 11.8% 1N.M. 8.6% 39N.Y. 11.7% 2N.C. 9.8% 20N.D. 9.2% 33Ohio 10.4% 7Okla. 9.8% 19Ore. 9.4% 26Pa. 10.2% 11R.I. 10.2% 10S.C. 8.8% 37S.D. 7.9% 45Tenn. 8.3% 44Tex. 8.4% 43Utah 9.6% 22Vt. 10.3% 8Va. 9.8% 18Wash. 8.9% 35W.Va. 9.3% 29Wis. 10.2% 9Wyo. 7.0% 48D.C. 10.3% –

Table2

State and Local Tax Burden As a Percentage of State Income, Fiscal Year 2008

Note:BasedonFiscalYear2008advancedestimatescalculatedinAugust,2008.Dataforyears1977topresentareavailableatwww.TaxFoundation.org.Paymentsmadetoout-of-stategovernmentsaretalliedintaxpayer’sstateofresidencewherepossible.

Source:Tax Foundation Special Report,No.163,“State-LocalTaxBurdensDipasIncomeGrowthOutpacesTaxGrowth.”

State TaxBurden Rank

State TaxBurden Rank

State Business Tax Climate Index, 2010

Table3

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

RankingonFiveMajorSubindices Ind. Unemp. Overall Corp. Income Sales Ins. Prop. Index Tax Tax Tax Tax TaxState Rank Index Index Index Index Index

Table3

Okla. 31 7 26 45 1 27Ore. 14 31 45 4 30 9Pa. 27 37 13 29 41 42R.I. 44 36 38 13 50 47S.C. 26 9 28 18 43 26S.D. 1 1 1 30 35 11Tenn. 22 11 8 49 32 46Tex. 11 46 7 39 9 30Utah 10 6 12 28 24 2Vt. 41 28 41 14 18 44Va. 15 4 20 8 44 29Wash. 9 33 1 50 26 21W.Va. 37 24 39 22 31 28Wis. 42 29 43 19 23 25Wyo. 2 1 1 15 27 35

(a)Theindexisameasureofhoweachstate’staxlawsaffecteconomicperformance.Thelowertherank,themorefavorableastate’staxsystemisforbusiness.Allranksareforfiscalyears.

Source:Tax Foundation Background Paper,No.59,“2010StateBusinessTaxClimateIndex.”

RankingonFiveMajorSubindices Ind. Unemp. Overall Corp. Income Sales Ins. Prop. Index Tax Tax Tax Tax TaxState Rank Index Index Index Index Index

Note:TaxFreedomDayrepresentshowlongAmericansmustworkthisyearbeforetheyhaveearnedenoughmoneytopayallfederal,stateandlocaltaxesfortheyear.NewTaxFreedomDaydataisreleasedeveryyearinApril.

Source:Tax Foundation Special Report,No.165,“AmericaCelebratesTaxFreedomDay,”whichisbasedondatafromtheBureauofEconomicAnalysisandincludesallfederal,stateandlocaltaxes.

U.S. April13 –Ala. April2 44Alaska March23 50Ariz. April10 23Ark. April4 37Calif. April20 4Colo. April12 16Conn. April30 1Del. April11 20Fla. April9 27Ga. April12 17Hawaii April13 14Idaho April12 18Ill. April13 15Ind. April8 28Iowa April4 39Kans. April8 30Ky. April3 41La. March28 49Maine April6 33Md. April19 5Mass. April16 7Mich. April10 24Minn. April15 9Miss. March28 48Mo. April6 34

Mont. April3 42Nebr. April8 31Nev. April8 29N.H. April10 22N.J. April29 2N.M. April2 43N.Y. April25 3N.C. April9 25N.D. April1 46Ohio April11 21Okla. April4 40Ore. April9 26Pa. April14 11R.I. April14 10S.C. April4 38S.D. March29 47Tenn. April5 36Tex. April6 32Utah April13 13Vt. April12 19Va. April16 6Wash. April16 8W.Va. April1 45Wis. April13 12Wyo. April5 35D.C. April13 –

Tax Freedom Day by State, Calendar Year 2009

Table4

TaxFreedomState Day Rank

TaxFreedomState Day Rank


Mont. $2,553 23Nebr. $2,381 29Nev. $2,360 31N.H. $1,711 49N.J. $3,540 7N.M. $2,855 13N.Y. $3,362 10N.C. $2,488 26N.D. $3,614 6Ohio $2,289 37Okla. $2,338 34Ore. $1,937 43Pa. $2,561 22R.I. $2,619 20S.C. $1,894 44S.D. $1,650 50Tenn. $1,859 46Tex. $1,856 47Utah $2,205 38Vt. $4,099 3Va. $2,373 30Wash. $2,754 16W.Va. $2,691 17Wis. $2,687 18Wyo. $4,105 2

Table5

State Tax Collections Per Capita, Fiscal Year 2008


Source:U.S.CensusBureau,TaxFoundation.

CollectionsState PerCapita Rank


(a)Revenuereferstogeneralrevenue.Thismeasureexcludesrevenuefrom“governmententerprisesactivities”suchasutilitiesandliquorlicensing.




Mont. $5,704 16Nebr. $4,706 34Nev. $3,626 50N.H. $4,330 40N.J. $5,942 13N.M. $6,934 7N.Y. $6,840 8N.C. $4,707 33N.D. $7,276 5Ohio $4,745 31Okla. $4,956 24Ore. $4,430 39Pa. $4,875 28R.I. $6,059 11S.C. $4,704 35S.D. $4,279 42Tenn. $4,057 46Tex. $4,114 44Utah $4,830 30Vt. $7,824 3Va. $4,659 36Wash. $4,951 25W.Va. $5,930 14Wis. $4,983 23Wyo. $10,200 2

State Revenues Per Capita, Fiscal Year 2008

Table6

RevenuesState PerCapita Rank

RevenuesState PerCapita Rank



Table7

State and Local Revenues Per Capita, Fiscal Year 2007

(a)Revenuereferstogeneralrevenue.Thismeasureexcludesrevenuefrom“governmententerprisesactivities”suchasutilitiesandliquorlicensing.





State Individual Income Tax Rates, As of February 1, 2010

Table 8

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

5% > $3,000

Alaska None

Ariz. 2.59% > $0(b) 2.88% > $10K 3.36% > $25K 4.24% > $50K

4.54% > $150K

Ark. 1% > $0(d,e,h) 2.5% > $3,900 3.5% > $7,800 4.5% > $11,700 6% > $19,600 7% > $32,600

Calif. 1.25% > $0(b,e,l) 2.25% > $7,168 4.25% > $16,994 6.25% > $26,821 8.25% > $37,233 9.55% > $47,055 10.55% > $1M

Colo. 4.63% of federal taxable income

Conn. 3% > $0(b,m) 5% > $10K 6.5% > $500K

Del. (h) 2.2% > $2K 3.9% > $5K 4.8% > $10K 5.2% > $20K 5.55% > $25K 6.95% > $60K

Fla. None

Ga. (b) 1% > $0 2% > $750 3% > $2,250 4% > $3,750 5% > $5,250 6% > $7,000

State Rates Brackets(a)

Hawaii 1.4% > $0(b) 3.2% > $2,400 5.5% > $4,800 6.4% > $9,600 6.8% > $14,400 7.2% > $19,200 7.6% > $24K 7.9% > $36K 8.25% > $48K 9% > $150K 10% > $175K 11% > $200K

Idaho 1.6% > $0(b,e) 3.6% > $1,323 4.1% > $2,642 5.1% > $3,963 6.1% > $5,284 7.1% > $6,604 7.4% > $9,907 7.8% > $26,418

Ill. 3% of federal adjusted gross

income with modification

Ind. (h) 3.4% of federal adjusted gross

income with modification

Iowa 0.36% > $0(e,f,h) 0.72% > $1,407 2.43% > $2,814 4.5% > $5,628 6.12% > $12,663 6.48% > $21,105 6.8% > $28,140 7.92% > $42,210 8.98% > $63,315

Kans. 3.5% > $0(b) 6.25% > $15K 6.45% > $30K


Table8


Ky.(h) 2% > $0 3% > $3K 4% > $4K 5% > $5K 5.8% > $8K 6% > $75K

La. 2% > $0(b,f) 4% > $12,500 6% > $50,000

Maine 6.5% > $0(b,e) 6.85% > $250K

Md. 2% > $0(b,h) 3% > $1K 4% > $2K 4.75% > $3K 5% > $150K 5.25% > $300K 5.5% > $500K 6.25% > $1M

Mass. 5.3% > $0

Mich. 4.35%offederal(h) adjustedgross

incomewithmodification

Minn. 5.35% > $0(b,e) 7.05% > $22,770 7.85% > $74,780

Miss. 3% > $0 4% > $5K 5% > $10K

Mo. 1.5% > $0(f,h) 2% > $1K 2.5% > $2K 3% > $3K 3.5% > $4K 4% > $5K 4.5% > $6K 5% > $7K 5.5% > $8K 6% > $9K

Mont. 1% > $0(e,f) 2% > $2,600 3% > $4,500 4% > $6,900 5% > $9,300 6% > $12,000 6.9% > $15,400

Nebr. 2.56% > $0(b) 3.57% > $2,400 5.12% > $17,500 6.84% > $27,000

Nev. None

N.H.(c) 5% > $0

N.J. 1.4% > $0(b,h) 1.75% > $20K 3.5% > $35K 5.525%> $40K 6.37% > $75K 8.97% > $500K

N.M. 1.7% > $0(b) 3.2% > $5,500 4.7% > $11,000 4.9% > $16,000

N.Y. 4% > $0(b,h,j) 4.5% > $8K 5.25% > $11K 5.9% > $13K 6.85% > $20K 7.85% > $200K 8.97% > $500K

N.C. 6% > $0(b,k) 7% > $12,750 7.75% > $60,000

N.D. 1.84% > $0(b,e) 3.44% > $34,000 3.81% > $82,400 4.42% >$171,850 4.86% >$373,650

Ohio 0.587%> $0(h) 1.174%> $5K 2.348%> $10K 2.935%> $15K 3.521%> $20K 4.109%> $40K 4.695%> $80K 5.451%> $100K 5.925%> $200K

Okla. 0.5% > $0(b) 1% > $1,000 2% > $2,500 3% > $3,750 4% > $4,900 5% > $7,200 5.5% > $8,700


Ore.(b,e,f,h,I,n) 5% > $0 7% > $3,050 9% > $7,650 10.8% > $125K 11% > $250K

Pa.(h) 3.07% > $0

R.I. 3.75% > $0(b,e,g) 7% > $34,000 7.75% > $82,400 9% >$171,850 9.9% >$373,650

S.C. 0% > $0(e) 3% > $2,740 4% > $5,480 5% > $8,220 6% > $10,960 7% > $13,700

S.D. None

Tenn.(c) 6% > $0

Tex. None

Utah 5% > $0

Vt. 3.55% > $0(b,e,o) 7% > $34,000 8.25% > $82,400 8.9% >$171,850 8.95% >$373,650

Va. 2% > $0 3% > $3K 5% > $5K 5.75% > $17K

Wash. None

W.Va. 3% > $0 4% > $10K 4.5% > $25K 6% > $40K 6.5% > $60K

Wis. 4.6% > $0(b,e) 6.15% > $10,220 6.5% > $20,440 6.75% >$153,280 7.75% >$225,000

Wyo. None

D.C. 4% > $0 6% > $10K 8.5% > $40K

(a)Appliestosingletaxpayersandmarriedpeoplefilingseparate-ly.Somestatesincreasebracketwidthsforjointfilers.Seenote(b).

(b)Somestateseffectivelydoublebracketwidthsformarriedcouplesfilingjointly(AL,AZ,CT,HI,ID,KS,LA,ME,NE,OR).NYdoublesallexceptthetoptwobrackets;the$200Kbracketisincreasedto$300K.CAdoublesallbracketwidthsexceptthe$1,000,000bracket.Somestatesincrease,butdon’tdouble,allorsomebracketwidthsforjointfilers(GA,MN,NM,NC,ND,OK,RI,VT,WI).MDdecreasessomeofitsbracketwidthsandincreasesothers.NJaddsa2.45%rateanddoublessomebracketwidths.

(c)Appliestointerestanddividendincomeonly.

(d)Ratesapplytoregulartaxtable.Aspecialtaxtableisavailableforlowincometaxpayerswhichreducestheirtaxpayments.

State Rates Brackets(a) State Rates Brackets(a)

Table8

(e)Bracketlevelsadjustedforinflationeachyear.Releasedatesfortaxbracketinflationadjustmentsvarybystateandmayfallaftertheendoftheapplicabletaxyear.California,Iowa,andWisconsinbracketsapplytotaxyear2009.Allotherbracketslistedarefortaxyear2010.

(f)Thesestatesallowsomeoralloffederalincometaxpaidtobedeductedfromstatetaxableincome.

(g)Residentsmaychoosebetweenthisratescheduleoraflattaxwithnoexemptionsordeductions,leviedatarateof6%in2010and5.5%in2011andbeyond.

(h)Localratesareexcluded;14stateshavecountyorcitylevelincometaxes.Ineachofthesestatestheaveragerateforcountiesandlargemunicipalities,weightedbytotalpersonalincomewithineachjurisdiction,is:0.19%inAla.;0.06%inArk.;0.16%inDel.;1.16%inInd.;0.3%inIowa.;0.76%inKy.;2.98%inMd.;0.44%inMich.;0.12%inMo.;0.09%inN.J.;1.7%inN.Y.;1.82%inOhio;0.36%inOre.;and1.25%inPa(weightedlocalratesarefromTaxFoundationBackgroundPaper,No.58,“2009StateBusinessTaxClimateIndex”).

(j)NewYorkaddedtwoincometaxbrackets(7.85%and8.97%),retroactivetoJanuary1,2009.Thenewrateswillbeineffectfor3years.

(k)NorthCarolinaaddedataxsurchargeof2%onthosewithincomesover$60,000and3%onthosewithincomesover$150,000,retroactivetoJanuary1,2009andexpiringDecember31,2010.

(l)Californiaadded0.25%toeachincometaxbracket,retroactivetoJanuary1,2009andexpiringDecember31,2010.

(m)Connecticutaddedanewtopbracketof6.5%onincomeover$500,000,retroactivetoJanuary1,2009.

(n)OregonapprovedtheadditionoftwonewbracketsretroactivetoJanuary1,2009andexpiringDecember31,2011:10.8%onincomeover$125,000and11%onincomeover$250,000.After2011,the10.8%ratewilldropto9.9%andthetopbracketwillbeeliminated.

(o)Vermontreducedincometaxesslightlyacrosstheboard,ret-roactivelytoJanuary1,2009.Thetopratedroppedfrom9.5%to9.4%.TheywereloweredagainacrosstheboardonJanuary1,2010;thetopratefellto8.95%.

Source:TaxFoundation;statetaxformsandinstructions.

Table8

(a)Noincometax.

(b)Notaxonwages,butinterestanddividendincometaxed.



U.S. $918 –Ala. $661 37Alaska(a) $0 –Ariz. $530 39Ark. $821 29Calif. $1,531 4Colo. $1,037 16Conn. $2,002 1Del. $1,157 13Fla.(a) $0 –Ga. $920 23Hawaii $1,205 10Idaho $951 22Ill. $806 31Ind. $760 33Iowa $954 21Kans. $1,057 15Ky. $815 30La. $718 35Maine $1,098 14Md. $1,229 9Mass. $1,916 2Mich. $716 36Minn. $1,493 5Miss. $529 40Mo. $863 25

Mont. $904 24Nebr. $972 19Nev.(a) $0 –N.H.(b) $89 42N.J. $1,457 6N.M. $614 38N.Y. $1,880 3N.C. $1,201 11N.D. $496 41Ohio $854 26Okla. $768 32Ore. $1,322 7Pa. $830 28R.I. $1,036 17S.C. $748 34S.D.(a) $0 –Tenn.(b) $47 43Tex.(a) $0 –Utah $962 20Vt. $1,004 18Va. $1,304 8Wash.(a) $0 –W.Va. $838 27Wis. $1,183 12Wyo.(a) $0 –

State Individual Income Tax Collections Per Capita, Fiscal Year 2008

Table9



U.S. $964 –Ala. $661 37Alaska(a) $0 –Ariz. $597 39Ark. $767 31Calif. $1,477 6Colo. $1,000 18Conn. $1,817 3Del. $1,249 10Fla.(a) $0 –Ga. $933 25Hawaii $1,223 11Idaho $949 22Ill. $738 35Ind. $825 29Iowa $923 26Kans. $993 19Ky. $954 21La. $746 33Maine $1,032 16Md. $1,911 2Mass. $1,758 4Mich. $687 36Minn. $1,399 7Miss. $482 41Mo. $878 27

Mont. $875 28Nebr. $935 24Nev.(a) $0 –N.H.(b) $82 42N.J. $1,359 8N.M. $602 38N.Y. $2,200 1N.C. $1,181 13N.D. $497 40Ohio $1,194 12Okla. $772 30Ore. $1,515 5Pa. $1,065 15R.I. $1,026 17S.C. $739 34S.D.(a) $0 –Tenn.(b) $41 43Tex.(a) $0 –Utah $976 20Vt. $937 23Va. $1,333 9Wash.(a) $0 –W.Va. $752 32Wis. $1,134 14Wyo.(a) $0 –D.C. $2,244 –

Table10

State and Local Individual Income Tax Collections Per Capita, Fiscal Year 2007

(a)Noincometax.

(b)Notaxonwages,butinterestanddividendsincometaxed.





Table11

Ala. 6.5% > $0

Alaska 1% > $0 2% > $10K 3% > $20K 4% > $30K 5% > $40K 6% > $50K 7% > $60K 8% > $70K 9% > $80K 9.4% > $90K

Ariz. 6.968% > $0

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

Calif. 8.84% > $0

Colo. 4.63% > $0

Conn. 7.5% > $0

Del. 8.7% > $0

Fla. 5.5% > $0

Ga. 6% > $0

Hawaii 4.4% > $0 5.4% > $25K 6.4% > $100K

Idaho 7.6% > $0

Ill. 7.3% > $0

Ind. 8.5% > $0

Iowa 6% > $0 8% > $25K 10% > $100K 12% > $250K

Kans. 4% > $0 7.05% > $50K

Ky. 4% > $0 5% > $50K 6% > $100K

La. 4% > $0 5% > $25K 6% > $50K 7% > $100K 8% > $200K

Maine 3.5% > $0 7.93% > $25K 8.33% > $75K 8.93% > $250K

Md. 8.25% > $0

Mass. 8.8% > $0

Mich.(b)4.95% > $0

Minn. 9.8% > $0

Miss. 3% > $0 4% > $5K 5% > $10K

Mo. 6.25% > $0

Mont. 6.75% > $0

Nebr. 5.58% > $0 7.81% > $100K

Nev. None

N.H. 8.5% > $0

N.J.(c) 9% > $100K

N.M. 4.8% > $0 6.4% > $500K 7.6% > $1M

N.Y. 7.1% > $0

N.C. 6.9% > $0

N.D. 2.1% > $0 5.3% > $25K 6.4% > $50K

Ohio(d)0.26% > $0

Okla. 6% > $0

State Corporate Income Tax Rates, As of February 1st, 2010

State Rates(a) Brackets State Rates(a) Brackets

Ore.(e) 6.6% > $0 7.9% > $250K

Pa. 9.99% > $0

R.I. 9% > $0

S.C. 5% > $0

S.D. None

Tenn. 6.5% > $0

Tex. None

Utah 5% > $0

Vt. 6% > $0 7% > $10K 8.5% > $25K

Va. 6% > $0

Wash. None

W.Va. 8.5% > $0

Wis. 7.9% > $0

Wyo. None

D.C. 9.975% > $0

State Rates(a) Brackets State Rates(a) Brackets

(a)Inadditiontoregularincometaxes,manystatesimposeothertaxesoncorporationssuchasgrossreceiptstaxesandfranchisetaxes.Somestatesalsoimposeanalternativeminimumtax.

(b)Thereisanadditionalsurchargeequaltothelesserof21.99%oftaxliabilityor$6,000,000andan.8%grossrecieptstax.

(c)Businesseswithentirenetincomegreaterthan$100Kpay9%onalltaxableincome,companieswithentirenetincomegreaterthan$50Kandlessthanorequalto$100Kpay7.5%onalltaxableincome,andcompanieswithentirenetincomelessthanorequalto$50Kpay6.5%onalltaxableincome.

(d)Ataxongrossreceipts,thecommercialactivitytax(CAT),wasphasedinfrom2005to2009whilethecorporatefranchisetax(CFT,Ohio’scorporatenetincometax)wasphasedout.BeginningApril1,2009,theCATratewasfullyphasedinat0.26%.Fortaxyear2009companiesowe20%ofCFTliability.Fortaxyear2010andthereaftertheCFTisfullyphasedout.

(e)Thetopincometaxrate(7.9%onincomeover$250,000)appliestotaxyearsbeginningonorafterJanuary1,2009,andbeforeJanuary1,2011.

Source:TaxFoundation;statetaxformsandinstructions.

Table11

(a)Nocorporateincometax.

(b)TheCensusBureaudoesnotclassifyrevenuefromTexas’smarginstaxascorporateincometaxrevenue.



U.S. $167 –Ala. $113 37Alaska $1,433 1Ariz. $122 33Ark. $120 35Calif. $325 6Colo. $104 38Conn. $153 20Del. $355 3Fla. $120 34Ga. $98 41Hawaii $82 43Idaho $126 31Ill. $243 10Ind. $143 22Iowa $116 36Kans. $189 12Ky. $125 32La. $159 18Maine $140 23Md. $130 29Mass. $334 4Mich. $177 14Minn. $200 11Miss. $131 27Mo. $65 46

Mont. $168 16Nebr. $131 28Nev.(a) $0 –N.H. $466 2N.J. $326 5N.M. $179 13N.Y. $259 8N.C. $132 26N.D. $253 9Ohio $65 45Okla. $99 40Ore. $127 30Pa. $175 15R.I. $138 24S.C. $72 44S.D. $87 42Tenn. $162 17Tex.(b) $0 –Utah $146 21Vt. $137 25Va. $101 39Wash.(a) $0 –W.Va. $297 7Wis. $154 19Wyo.(a) $0 –

State Corporate Income Tax Collections Per Capita, Fiscal Year 2008

Table12



U.S. $202 –Ala. $110 38Alaska $1,197 1Ariz. $157 24Ark. $128 32Calif. $309 7Colo. $100 42Conn. $237 10Del. $352 4Fla. $134 31Ga. $108 40Hawaii $79 44Idaho $127 33Ill. $230 12Ind. $156 26Iowa $109 39Kans. $191 15Ky. $262 9La. $175 20Maine $140 28Md. $139 29Mass. $325 6Mich. $177 19Minn. $229 13Miss. $127 34Mo. $66 46

Mont. $188 16Nebr. $121 36Nev.(a) $0 –N.H. $453 3N.J. $335 5N.M. $235 11N.Y. $640 2N.C. $175 21N.D. $214 14Ohio $105 41Okla. $156 25Ore. $125 35Pa. $183 17R.I. $169 22S.C. $71 45S.D. $97 43Tenn. $183 18Tex.(b) $0 –Utah $152 27Vt. $134 30Va. $114 37Wash.(a) $0 –W.Va. $298 8Wis. $165 23Wyo.(a) $0 –D.C. $713 –

Table13

State and Local Corporate Income Tax Collections Per Capita, Fiscal Year 2007

(a)Nocorporateincometax.

(b)CensusdoesnotclassifyrevenuefromTexas’smarginstaxascorporateincometaxrevenue.





Note:Stateratesonly,exceptwherenoted.Somestatespermitcountiesorcitiestolevylocalsalestaxes;foranaverageoflocalratesineachstateseetable16.Inadditiontosalestaxessomestateslevygrossreceiptstaxes(GRTs).GRTsarecollectedatthefirmlevelinsteadofatretail,andapplytoabroadrangeofinter-mediategoods,unlikesalestaxeswhichinprincipleshouldapplyonlytoendproducts.SomestateslevyonlyaGRT,andsomelevybothaGRTandasalestax.

Ala. 4% 39Alaska None –Ariz.(b) 5.6% 28Ark. 6% 13Calif.(a) 8.25% 1Colo. 2.9% 46Conn. 6% 13Del.(c) 1.92% 47Fla. 6% 13Ga. 4% 39Hawaii(d) 4% 39Idaho 6% 13Ill. 6.25% 10Ind. 7% 2Iowa 6% 13Kans. 5.3% 32Ky.(e) 6% 13La. 4% 39Maine 5% 33Md. 6% 13Mass. 6.25% 10Mich. 6% 13Minn. 6.875% 7Miss. 7% 2Mo. 4.225% 38Mont. None –

Nebr. 5.5% 29Nev. 6.85% 8N.H. None –N.J. 7% 2N.M.(f) 5.375% 31N.Y. 4% 39N.C. 5.75% 27N.D. 5% 33Ohio(g) 5.5% 29Okla. 4.5% 37Ore. None –Pa. 6% 13R.I. 7% 2S.C. 6% 13S.D. 4% 39Tenn. 7% 2Tex.(h) 6.25% 10Utah(a) 5.95% 26Vt. 6% 13Va.(a) 5% 33Wash.(i) 6.5% 9W.Va. 6% 13Wis. 5% 33Wyo. 4% 39D.C. 6% 13

State General Sales and Use Tax Rates, As of February 1, 2010

Table14

State TaxRate Rank

State TaxRate Rank

(a)Threestateslevyamandatory,statewide,“local”add-on.InCaliforniaandVirginiaitis1%,inUtah1.25%.Thestatesexcludethemwhenlistingthestaterates,butweincludethem.

(b)Arizonahasnosalestaxbutdoeshavea5.6%GRTcalledthetransactionprivilegetax.

(c)DelawarehasnosalestaxbutdoeshaveaGRT.Businessandoccupationalgrossreceiptstaxratesrangefrom0.096%to1.92%,dependingonthebusinessactivity.

(d)HawaiihasnosalestaxbutdoeshaveaGRT.Theratevariesdependingonthebusinessactivity;itis0.15%oninsurancecom-missions,0.5%oncertainactivitiessuchaswholesaling,and4%onmostactivitiesattheconsumerlevel.

(e)KentuckyhasaGRTcalledthelimitedliabilityentitytax(LLET)inadditiontoits6%salestax.CorporationspaytheLLET,whichisthelesserof0.095%ofgrossreceiptsor0.75%ofgrossprofits.Thetaxphasesinbetween$3millionand$6millionofgrossre-ceiptsorprofits.Minimumtax$175.

(f)NewMexicohasnosalestaxbutdoeshaveaGRT.Theratevariesbymunicipality,withaminimumof5.375%.

(g)OhiohasaGRTthatisleviedinadditiontoits5.5%salestax.Itiscalledthecommercialactivitytax(CAT).Firmswithreceiptsover$1millionpaytheCAT;firmswithreceiptsbetween$150Kand$1millionpayaminimumtaxof$150.Therateincreasedtoitsfinalrateof0.26%asof4/1/2009.

(h)TexashasaGRTthatisleviedinadditiontoits6.25%salestax.Itiscalledthemarginstaxandtherateis1%(.5%forretailers).

(i)WashingtonhasaGRTinadditiontoits6.5%salestax.Itiscalledthebusinessandoccupationtaxandisleviedatvariousrates.Themajorratesare0.471%forretailsales,0.484%forwholesaleandmanufacturing,and1.5%forserviceandotheractivities.

Source:formsandtablespublishedbystaterevenuedepartments.

Table14

*Mayincludegrossreceiptstaxesinsomestates.

(a)Nostate-levelgeneralsalestax.



U.S. $794 –Ala. $491 43Alaska(a) $0 –Ariz. $1,000 9Ark. $984 11Calif. $878 17Colo. $473 44Conn. $909 13Del.(a) $0 –Fla. $1,173 5Ga. $603 37Hawaii $2,043 1Idaho $890 16Ill. $619 34Ind. $901 14Iowa $616 35Kans. $813 23Ky. $673 31La. $784 25Maine $813 22Md. $664 32Mass. $628 33Mich. $820 21Minn. $873 18Miss. $1,070 7Mo. $544 42

Mont.(a) $0 –Nebr. $864 19Nev. $1,187 4N.H.(a) $0 –N.J. $1,031 8N.M. $986 10N.Y. $581 38N.C. $576 40N.D. $828 20Ohio $683 30Okla. $578 39Ore.(a) $0 –Pa. $707 28R.I. $803 24S.C. $684 29S.D. $915 12Tenn. $1,101 6Tex. $900 15Utah $729 27Vt. $546 41Va. $471 45Wash. $1,741 2W.Va. $612 36Wis. $760 26Wyo. $1,409 3

State General Sales Tax Collections Per Capita*, Fiscal Year 2008

Table15



Ala. 6.15% 31Alaska 1.13% 46Ariz. 7.92% 9Ark. 7.79% 10Calif.(b) 9.06% 2Colo. 7.24% 13Conn. 6.00% 32Del. 1.92% 47Fla. 7.01% 18Ga. 7.02% 17Hawaii 4.38% 45Idaho 6.00% 32Ill. 8.40% 6Ind. 7.00% 19Iowa 6.94% 24Kans. 6.95% 23Ky. 6.00% 32La. 8.43% 5Maine 5.00% 43Md. 6.00% 32Mass. 6.25% 29Mich. 6.00% 32Minn. 7.22% 14Miss. 7.00% 19Mo. 7.18% 15

Mont. None –Nebr. 6.51% 27Nev. 7.59% 11N.H. None –N.J. 7.00% 19N.M. 6.78% 28N.Y. 8.30% 7N.C. 8.07% 8N.D. 6.00% 32Ohio 6.83% 25Okla. 8.44% 4Ore. None –Pa. 6.22% 30R.I. 7.00% 19S.C. 7.04% 16S.D. 5.52% 40Tenn. 9.41% 1Tex. 7.39% 12Utah(b) 6.61% 26Vt. 6.00% 32Va.(b) 5.00% 43Wash. 8.78% 3W.Va. 6.00% 32Wis. 5.42% 41Wyo. 5.38% 42

Table16

Combined State & Local Sales Tax Rates As of September 29, 2009

(a)Localcountyandmunicipalratesvary.Weweightthembypopulationtocomputeastatewideaverage.

(b)CaliforniaandVirginiabothmandateandcollecta1percent“localrate”andUtahmandatesa1.25percent“local”add-onrate.Theseratesareincludedonlyinthestateandlocalcombinedrankbecauselocalitiesdonothavetheauthoritytochangeit.

Source:Tax Foundation Fiscal Fact,No.196,“UpdatedStateandLocalOptionSalesTax.”

CombinedState Rate(a) Rank

CombinedState Rate(a) Rank

*Mayincludegrossreceiptstaxesinsomestates.



U.S. $1,462 –Ala. $1,391 23Alaska $717 46Ariz. $1,800 7Ark. $1,727 9Calif. $1,502 15Colo. $1,374 25Conn. $1,424 21Del. $544 49Fla. $1,963 6Ga. $1,354 26Hawaii $2,664 1Idaho $1,148 40Ill. $1,458 16Ind. $1,241 33Iowa $1,165 39Kans. $1,454 18Ky. $1,200 36La. $2,168 4Maine $1,286 30Md. $1,126 42Mass. $952 45Mich. $1,180 38Minn. $1,456 17Miss. $1,438 19Mo. $1,226 35

Mont. $563 47Nebr. $1,310 28Nev. $2,402 3N.H. $559 48N.J. $1,424 22N.M. $1,789 8N.Y. $1,677 11N.C. $1,230 34N.D. $1,435 20Ohio $1,635 12Okla. $1,267 32Ore. $298 50Pa. $1,197 37R.I. $1,295 29S.C. $1,110 44S.D. $1,632 13Tenn. $1,709 10Tex. $1,624 14Utah $1,328 27Vt. $1,380 24Va. $1,111 43Wash. $2,661 2W.Va. $1,278 31Wis. $1,145 41Wyo. $2,069 5D.C. $2,273 –

State and Local General and Selective Sales Tax Collections Per Capita*, Fiscal Year 2007

Table17



Ala. 20.9¢ 36Alaska 8¢ 50Ariz. 19¢ 42Ark. 21.8¢ 34Calif. 46.6¢ 1Colo. 22¢ 32Conn. 41.9¢ 4Del. 23¢ 29Fla. 34.5¢ 8Ga. 20.9¢ 36Hawaii 44.4¢ 3Idaho 25¢ 21Ill. 39¢ 5Ind. 34.1¢ 9Iowa 22¢ 32Kans. 25¢ 21Ky. 22.5¢ 31La. 20¢ 38Maine 31¢ 15Mass. 23.5¢ 27Md. 23.5¢ 27Mich. 35¢ 7Minn. 27.2¢ 20Miss. 18.8¢ 43Mo. 17.3¢ 45Mont. 27.8¢ 18

N.C. 30.2¢ 16N.D. 23¢ 29N.H. 19.6¢ 40N.J. 14.5¢ 48N.M. 18.8¢ 43N.Y. 44.6¢ 2Nebr. 27.7¢ 19Nev. 33.1¢ 10Ohio 28¢ 17Okla. 17¢ 46Ore. 25¢ 21Pa. 32.3¢ 13R.I. 33¢ 11S.C. 16.8¢ 47S.D. 24¢ 26Tenn. 21.4¢ 35Tex. 20¢ 38Utah 24.5¢ 24Va. 19.5¢ 41Vt. 24.5¢ 24W.Va. 32.2¢ 14Wash. 37.5¢ 6Wis. 32.9¢ 12Wyo. 14¢ 49D.C. 23.5¢ –

Table18

State Gasoline Tax Rates, As of January 4, 2010

(Cents Per Gallon)

Note:TheAmericanPetroleumInstitute(API)hasdevelopedamethodologyfordeterminingtheaveragetaxrateonagallonoffuel.Ratesmayincludeanyofthefollowing:excisetaxes,environ-mentalfees,storagetanktaxes,otherfeesortaxes,andgeneralsalestax.Instateswheregasolineissubjecttothegeneralsalestax,orwherethefueltaxisbasedontheaveragesaleprice,theaverageratedeterminedbyAPIissensitivetochangesinthepriceofgasoline.Statesthatfullyorpartiallyapplygeneralsalestaxestogasoline:CA,CO,GA,IL,IN,MI,NY.

Source:AmericanPetroleumInstitute.

State TaxRate Rank

State TaxRate Rank

Note:Localoptiontaxesnotincluded.

(a)Hawaii’scigaretteexcisetaxwillincreaseto$3.00onJuly1,2011.

Source:TaxFoundation,staterevenuedepartments.

Ala. $0.425 45Alaska $2.00 10Ariz. $2.00 10Ark. $1.15 26Calif. $0.87 31Colo. $0.84 32Conn. $3.00 2Del. $1.60 17Fla. $1.34 23Ga. $0.37 46Hawaii(a) $2.80 3Idaho $0.57 41Ill. $0.98 29Ind. $0.995 28Iowa $1.36 22Kans. $0.79 34Ky. $0.60 39La. $0.36 47Maine $2.00 10Md. $2.00 10Mass. $2.51 7Mich. $2.00 10Minn. $1.504 20Miss. $0.68 36Mo. $0.17 49Mont. $1.70 16

Nebr. $0.64 37Nev. $0.80 33N.H. $1.78 15N.J. $2.70 5N.M. $0.91 30N.Y. $2.75 4N.C. $0.45 43N.D. $0.44 44Ohio $1.25 24Okla. $1.03 27Ore. $1.18 25Pa. $1.60 17R.I. $3.46 1S.C. $0.07 50S.D. $1.53 19Tenn. $0.62 38Tex. $1.41 21Utah $0.695 35Vt. $2.24 8Va. $0.30 48Wash. $2.025 9W.Va. $0.55 42Wis. $2.52 6Wyo. $0.60 39D.C. $2.50 –

State Cigarette Excise Tax Rates, As of February 1, 2010 (Dollars Per 20-Pack)

Table19

State TaxRate Rank

State TaxRate Rank

Ala.(a) $18.78 4Alaska $12.80 6Ariz. $3.00 36Ark. $2.58 38Calif. $3.30 34Colo. $2.28 43Conn. $4.50 26Del. $5.46 22Fla. $6.50 16Ga. $3.79 30Hawaii $5.98 19Idaho(a) $10.96 9Ill. $8.55 13Ind. $2.68 37Iowa(a) $12.47 7Kans. $2.50 39Ky. $1.92 45La. $2.50 39Maine(a) $5.21 24Md. $1.50 47Mass. $4.05 28Mich.(a) $10.91 10Minn. $5.03 25Miss.(a) $6.75 14Mo. $2.00 44Mont.(a) $8.62 12

Nebr. $3.75 31Nev. $3.60 33N.H.(a) $0.00 –N.J. $5.50 21N.M. $6.06 18N.Y. $6.44 17N.C.(a) $13.39 5N.D. $2.50 39Ohio(a) $9.04 11Okla. $5.56 20Ore.(a) $24.63 2Pa.(a) $6.54 15R.I. $3.75 31S.C.(b) $5.42 23S.D. $3.93 29Tenn. $4.40 27Tex. $2.40 42Utah(a) $11.41 8Vt.(a) $0.68 48Va.(a) $20.13 3Wash.(a) $26.45 1W.Va.(a) $1.85 46Wis. $3.25 35Wyo.(a) $0.00 –D.C. $1.50 –

Table20

State Spirits Excise Tax Rates, As of February 1, 2010 (Dollars Per Gallon)

Note:Localexcisetaxesexcluded.

(a)Stateswherethegovernmentcontrolssales.Incontrolstates,productsaresubjecttoadvaloremmark-upandexcisetaxes.TheexcisetaxrateiscalculatedusingmethodologydevelopedbytheDistilledSpiritsCounciloftheUnitedStates.

(b)Includesawholesaletaxof$5.36percase.

Source:Staterevenuedepartments,DistilledSpiritsCounciloftheUnitedStates(DISCUS).

State TaxRate Rank

State TaxRate Rank

Note:Localexcisetaxesexcludedunlesstheyareuniformandstatewide.

(a)Includesalocalrateof$0.26pergallonstatewide.

(b)Stateswherethegovernmentcontrolsallsales.However,eveninthesestates,productscanbesubjecttoadvaloremmark-upandexcisetaxes.

Source:TaxFoundation;staterevenuedepartments.

Ala.(a) $1.70 5Alaska $2.50 1Ariz. $0.84 20Ark. $0.77 21Calif. $0.20 45Colo. $0.28 42Conn. $0.60 25Del. $0.97 15Fla. $2.25 3Ga. $1.51 7Hawaii $1.38 10Idaho $0.45 34Ill. $1.39 9Ind. $0.47 33Iowa $1.75 4Kans. $0.30 39Ky. $0.50 31La. $0.11 46Maine $0.60 25Md. $0.40 37Mass. $0.55 28Mich. $0.51 30Minn. $0.30 39Miss. $0.427 35Mo. $0.42 36Mont. $1.06 13

Nebr. $0.95 16Nev. $0.70 23N.H.(b) – –N.J. $0.875 18N.M. $1.70 5N.Y. $0.30 39N.C. $2.34 2N.D. $0.50 31Ohio $0.32 38Okla. $0.72 22Ore. $0.67 24Pa.(b) – –R.I. $0.60 25S.C. $1.08 12S.D. $0.93 17Tenn. $1.21 11Tex. $0.204 44Utah(b) – –Vt. $0.55 28Va. $1.51 7Wash. $0.87 19W.Va. $1.00 14Wis. $0.25Wyo.(b) – –D.C. $0.30 –

State Table Wine Excise Tax Rates, As of February 1, 2010 (Dollars Per Gallon)

Table21

State TaxRate Rank

State TaxRate Rank

Ala.(a) $1.05 2Alaska $1.07 1Ariz. $0.16 30Ark. $0.21 21Calif. $0.20 22Colo. $0.08 45Conn. $0.20 22Del. $0.16 30Fla. $0.48 7Ga.(b) $1.01 3Hawaii $0.93 5Idaho $0.15 34Ill. $0.231 20Ind. $0.115 40Iowa $0.19 26Kans. $0.18 27Ky. $0.08 45La. $0.32 13Maine $0.35 12Md. $0.09 43Mass. $0.11 41Mich. $0.20 22Minn. $0.15 34Miss. $0.427 8Mo. $0.06 48Mont. $0.14 36

Nebr. $0.31 14Nev. $0.16 30N.H. $0.30 15N.J. $0.12 39N.M. $0.41 9N.Y. $0.14 36N.C. $0.9971 4N.D. $0.16 30Ohio $0.18 27Okla. $0.40 11Ore. $0.0839 44Pa. $0.08 45R.I. $0.11 41S.C. $0.77 6S.D. $0.27 16Tenn. $0.14 36Tex. $0.20 22Utah $0.41 9Vt. $0.265 17Va. $0.2565 19Wash. $0.26 18W.Va. $0.18 27Wis. $0.06 48Wyo. $0.019 50D.C. $0.09 –

Table22

State Beer Excise Tax Rates, As of February 1, 2010 (Dollars Per Gallon)

Note:Localexcisetaxesexcludedunlesstheyareuniformandstatewide.

(a)Includesalocalrateof$0.52pergallonstatewide.

(b)Includesalocalrateof$0.53pergallonstatewide.

Source:StateRevenueDepartments;BeerInstitute.

State TaxRate Rank

State TaxRate Rank

Note:Selectivesalestaxesincludetaxesontobaccoproducts,al-coholicbeverages,motorfuels,amusements,insurancepremiums,pari-mutuelsandpublicutilities.Seetable31foraveragepeopleperhouseholdbystate.


U.S. $386 –Ala. $461 18Alaska $408 26Ariz. $266 41Ark. $340 34Calif. $216 48Colo. $247 47Conn. $572 6Del. $557 8Fla. $424 23Ga. $197 50Hawaii $532 11Idaho $262 42Ill. $588 5Ind. $386 28Iowa $375 29Kans. $297 37Ky. $431 21La. $471 16Maine $487 14Md. $443 20Mass. $300 36Mich. $368 31Minn. $553 9Miss. $370 30Mo. $260 43

Mont. $566 7Nebr. $282 39Nev. $715 2N.H. $601 4N.J. $417 25N.M. $361 33N.Y. $455 19N.C. $400 27N.D. $537 10Ohio $423 24Okla. $258 44Ore. $202 49Pa. $513 12R.I. $507 13S.C. $275 40S.D. $424 22Tenn. $287 38Tex. $486 15Utah $252 46Vt. $832 1Va. $314 35Wash. $469 17W.Va. $638 3Wis. $365 32Wyo. $255 45

State Selective Sales Tax Collections Per Capita, Fiscal Year 2008

Table23



U.S. 0.96% –Ala. 0.32% 48Alaska 1.00% 19Ariz. 0.57% 39Ark. 0.51% 43Calif. 0.61% 37Colo. 0.58% 38Conn. 1.50% 8Del. 0.43% 47Fla. 0.85% 24Ga. 0.77% 28Hawaii 0.24% 49Idaho 0.66% 35Ill. 1.57% 6Ind. 0.96% 21Iowa 1.24% 15Kans. 1.25% 13Ky. 0.70% 32La. 0.14% 50Maine 1.05% 18Md. 0.77% 29Mass. 0.96% 20Mich. 1.45% 9Minn. 0.94% 22Miss. 0.47% 46Mo. 0.87% 23

Mont. 0.81% 26Nebr. 1.72% 3Nev. 0.63% 36N.H. 1.70% 5N.J. 1.74% 2N.M. 0.51% 42N.Y. 1.14% 17N.C. 0.75% 30N.D. 1.41% 10Ohio 1.29% 12Okla. 0.72% 31Ore. 0.81% 27Pa. 1.34% 11R.I. 1.24% 16S.C. 0.49% 44S.D. 1.24% 14Tenn. 0.67% 34Tex. 1.76% 1Utah 0.56% 40Vt. 1.53% 7Va. 0.69% 33Wash. 0.84% 25W.Va. 0.48% 45Wis. 1.71% 4Wyo. 0.54% 41D.C.** 0.43% 47

Table24

Property Taxes on Owner-Occupied Housing as Percentage of Median Home Value, by State*

Fiscal Year 2008

*Thefiguresinthistableareforpropertytaxespaidbyhouseholdsonowner-occupiedhousing.Asaresult,theyexcludepropertytaxespaidbybusinesses,renters,andothers.Alldatacomefromthe2008AmericanCommunitySurveyfromtheU.S.CensusBu-reau.“MedianPropertyTaxesPaidonHomes”isthemedianrealestatetaxpaidonowner-occupiedhousingunitsforthatcounty.Thehomevaluestatisticusedisthemedianvalueofowner-occu-piedhousingunitsforthatcounty.Theincomestatisticusedisthemedianhouseholdincomeforthosehouseholdsthatareowner-occupiedhousingunits.

**D.C.’srankdoesnotaffectotherstates’ranks,butisincludedmerelytoshowwhatrankD.C.wouldhaveifitwereranked.

Source:U.S.CensusBureau;TaxFoundationcalculations.

State TaxRate Rank

State TaxRate Rank



U.S. $1,277 –Ala. $454 50Alaska $1,525 11Ariz. $991 33Ark. $477 49Calif. $1,156 26Colo. $1,180 22Conn. $2,315 2Del. $662 43Fla. $1,476 13Ga. $1,009 32Hawaii $891 37Idaho $752 41Ill. $1,605 9Ind. $972 35Iowa $1,217 20Kans. $1,251 18Ky. $609 45La. $606 46Maine $1,564 10Md. $1,164 23Mass. $1,703 8Mich. $1,444 15Minn. $1,184 21Miss. $758 40Mo. $893 36

Mont. $1,163 24Nebr. $1,353 16Nev. $1,136 28N.H. $2,215 4N.J. $2,490 1N.M. $516 48N.Y. $1,964 6N.C. $815 38N.D. $1,096 29Ohio $1,160 25Okla. $537 47Ore. $1,068 30Pa. $1,237 19R.I. $1,857 7S.C. $980 34S.D. $1,035 31Tenn. $714 42Tex. $1,449 14Utah $777 39Vt. $1,994 5Va. $1,304 17Wash. $1,149 27W.Va. $628 44Wis. $1,505 12Wyo. $2,310 3D.C. $2,591 –

State and Local Property Tax Collections Per Capita, Fiscal Year 2007

Table25



U.S. 41.81% –Ariz. 44.05% 15Calif. 54.00% 5Colo. 31.89% 37Conn. 39.99% 20Del.(a)(c) 52.18% 7Fla. 44.29% 14Ga. 32.72% 36Idaho 35.98% 29Ill. 46.23% 13Ind. 35.84% 30Iowa 29.69% 38Kans. 42.85% 17Ky. 32.78% 35La. 54.49% 3Maine 27.64% 40Md. 46.29% 12Mass. 24.05% 41Mich. 46.60% 11Minn. 33.68% 32Mo. 36.58% 27Mont. 33.54% 33

Nebr. 34.14% 31N.H. 40.79% 18N.J. 53.25% 6N.M. 38.38% 24N.Y. 51.20% 8N.C. 48.07% 10N.D. 37.82% 25Ohio 40.67% 19Okla. 54.16% 4Ore.(a)(c)119.74% 1Pa. 42.94% 16R.I.(b) 17.40% 43S.C. 36.22% 28S.D.(b) 21.07% 42Tenn. 36.73% 26Tex. 39.42% 22Vt. 28.46% 39Va. 48.89% 9Wash. 33.34% 34W.Va.(a)(c)61.33% 2Wis. 39.47% 21D.C. 38.72% 23

Table26

Implicit Tax Rates on State Lottery Sales, Fiscal Year 2008

*Theimplicittaxratemeasuresthetaxrevenue(profits)asapercentageofthevalueofthelotteryticket(prizemoneyplusad-ministrativecosts).Theimplicittaxratedoesnottakeintoaccountfederalorstateincometaxonwinnings.

(a)IncludesnetVLTsales(Cashinlesscashout).

(b)IncludegrossVLTsales(Cashin).

(c)Stateswithvideolotteryterminals(VLT)donotallreportlot-terysalesthesameway;therefore,thefiguresforthesestatesarenotstrictlycomparabletootherstateswithorwithoutvideolotteryterminalsandshouldbeconsideredonlyestimates(seenotes(a)and(b)).

Source:NorthAmericanAssociationofStateandProvincialLotter-ies;U.S.CensusBureau;TaxFoundationcalculations.

ImplicitState TaxRate*(c) Rank

ImplicitState TaxRate*(c) Rank

(a)IncludesnetVLTsales(Cashinlesscashout).

(b)IncludegrossVLTsales(Cashin).

(c)Stateswithvideolotteryterminals(VLT)donotallreportlot-terysalesthesameway;therefore,thefiguresforthesestatesarenotstrictlycomparabletootherstateswithorwithoutvideolotteryterminalsandshouldbeconsideredonlyestimates(seenotes(a)and(b)).


Source:LotterydatafromNorthAmericanAssociationofStateandProvincialLotteries;populationdatafromCensusBureau;TaxFoundationcalculations.

U.S. $199 –Ariz. $74 39Calif. $84 35Colo. $103 29Conn. $286 12Del.(a)(c) $846 3Fla. $227 15Ga. $366 8Idaho $90 30Ill. $162 25Ind. $129 27Iowa $83 36Kans. $85 33Ky. $182 19La. $85 34Maine $173 21Md. $296 10Mass. $722 5Mich. $232 14Minn. $89 31Mo. $168 23Mont. $46 42

Nebr. $69 40N.H. $198 18N.J. $293 11N.M. $74 38N.Y. $388 7N.C. $118 28N.D. $35 43Ohio $202 17Okla. $56 41Ore.(a)(c) $331 9Pa. $246 13R.I.(b) $2,275 1S.C. $222 16S.D.(b) $879 2Tenn. $172 22Tex. $153 26Vt. $164 24Va. $179 20Wash. $80 37W.Va.(a)(c) $840 4Wis. $88 32D.C. $429 6

State Lottery Sales Per Capita, Fiscal Year 2008

Table27

SalesState PerCapita(c) Rank

SalesState PerCapita(c) Rank


Mont. $5,116 10Nebr. $1,531 46Nev. $1,639 44N.H. $5,993 7N.J. $6,103 6N.M. $3,926 17N.Y. $5,875 8N.C. $2,141 40N.D. $3,051 28Ohio $2,333 35Okla. $2,516 33Ore. $3,099 27Pa. $3,242 25R.I. $8,453 3S.C. $3,408 21S.D. $4,256 13Tenn. $704 50Tex. $1,383 48Utah $2,191 38Vt. $5,432 9Va. $2,820 31Wash. $3,610 19W.Va. $3,511 20Wis. $3,937 16Wyo. $2,542 32

Table28

State Debt Per Capita, Fiscal Year 2008

Note:Debtatendoffiscalyear.Seetable31foraveragepeopleperhouseholdbystate.Source:U.S.CensusBureau,TaxFoundation.

DebtState PerCapita Rank


Note:Debtoutstanding.Includesshort-termandlong-termdebt.Seetable31foraveragepeopleperhouseholdbystate.




State and Local Debt Per Capita, Fiscal Year 2007

Table29





Table30

Income Per Capita by State, Fiscal Year 2008


Source:Tax Foundation Special Report,No.163,“State-LocalTaxBurdensDipasIncomeGrowthOutpacesTaxGrowth.”TheincomemeasureusedaddsthefollowingtoBureauofEconomicAnalysis’spersonalincomemeasure:capitalgainsrealizations,pensionandlifeinsurancedistributions,corporateincometaxespaid,andtaxesonproductionandimportslesssubsidies.Itsub-tractsfrompersonalincomethefungibleportionofMedicareandMedicaid,estimatedMedicarebenefitsthatareprovidedviasup-plementarycontributions,initialcontributionstopensionincomeandlifeinsurancefromemployers,andtheannualinvestmentincomeoflifeinsurancecarriersandpensionsthatisincludedinpersonalincome.

IncomeState PerCapita Rank

IncomeState PerCapita Rank

Note:Doesnotincludepersonsininstitutionalizedhousing.

Source:USCensusBureau,TaxFoundation.

U.S. 2.62 2.61Ala. 2.50 2.48Alaska 2.80 2.80Ariz. 2.81 2.77Ark. 2.49 2.50Calif. 2.95 2.93Colo. 2.55 2.56Conn. 2.55 2.56Del. 2.58 2.56Fla. 2.54 2.52Ga. 2.71 2.72Hawaii 2.87 2.84Idaho 2.63 2.61Ill. 2.63 2.63Ind. 2.49 2.50Iowa 2.38 2.37Kans. 2.45 2.47Ky. 2.46 2.49La. 2.64 2.61Maine 2.36 2.35Md. 2.62 2.63Mass. 2.53 2.55Mich. 2.56 2.55Minn. 2.43 2.45Miss. 2.59 2.61Mo. 2.46 2.47

Mont. 2.50 2.50Nebr. 2.46 2.46Nev. 2.69 2.65N.H. 2.53 2.54N.J. 2.69 2.70N.M. 2.62 2.62N.Y. 2.65 2.63N.C. 2.49 2.48N.D. 2.24 2.25Ohio 2.48 2.48Okla. 2.51 2.50Ore. 2.51 2.49Pa. 2.44 2.46R.I. 2.54 2.53S.C. 2.55 2.50S.D. 2.42 2.45Tenn. 2.49 2.49Tex. 2.82 2.83Utah 3.15 3.11Vt. 2.40 2.38Va. 2.54 2.55Wash. 2.51 2.53W.Va. 2.36 2.41Wis. 2.43 2.43Wyo. 2.48 2.47D.C. 2.23 2.20

People Per Household, by State, 2007-2008

Table31

State 2008 2007

State 2008 2007

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