Facts and Figures 2014 (2)

Table of ContentsFacts & Figures 2014How Does Your State Compare?Table of ContentsNumberTitleDateTaxes and Tax Measures1Tax Freedom Day by State20132State and Local Tax Burden Per Capita and as a Percentage of State Income20113State Business Tax Climate Index20144State Tax Collections Per Capita20125State Revenue Per Capita20126State and Local Tax Collections Per Capita20117State and Local Revenue Per Capita20118Sources of State and Local Tax Collections20119Federal Aid as a Percentage of State Revenue201210Federal Income Tax Payments by Income Percentile201111Federal Tax Rates2014

Individual Income Taxes12State Individual Income Tax RatesJan. 1, 201413State Individual Income Tax Collections Per Capita201214State and Local Individual Income Tax Collections Per Capita2011

Corporate Income Taxes 15State Corporate Income Tax RatesJan. 1, 201416State Corporate Income Tax Collections Per Capita201217State and Local Corporate Income Tax Collections Per Capita201118State Gross Receipts TaxesJan. 1, 2014

General Sales Taxes19State and Local Sales Tax RatesJan. 1, 201420State General Sales Tax Collections Per Capita201221State and Local Sales Tax Collections Per Capita2011

Excise Taxes22State Gasoline Tax RatesJan. 1, 201423Share of State & Local Road Spending Covered by State & Local Tolls, User Fees, & User Taxes201124State Cigarette Excise Tax RatesJan. 1, 201425State Spirits Excise Tax RatesJan. 1, 201426State Wine Excise Tax RatesJan. 1, 201427State Beer Excise Tax RatesJan. 1, 201428State & Local Cell Phone Tax RatesJuly 1, 201329Sales Tax Treatment of Groceries, Candy and SodaJan 1, 201430State and Local Excise and Selective Sales Tax Collections Per Capita2011

Property Taxes31Property Taxes Paid as a Percentage of Owner-Occupied Housing Value201232State and Local Property Tax Collections Per Capita201133Capital Stock Tax RatesJan. 1, 2014

Estate and Inheritance Taxes34Estate Tax Rates and ExemptionsJan. 1, 201435Inheritance Tax Rates and ExemptionsJan. 1, 2014

State Debt36State Debt Per Capita201237State and Local Debt Per Capita2011

Data38Income Per Capita by State201239People Per Household2011-2012Tax Foundationwww.TaxFoundation.org

1Table 1Tax Freedom Day by StateCalendar Year 2013

StateTax Freedom DayRankU.S.April 18Ala.April 544AlaskaApril 640Ariz.April 543Ark.April 739Calif.April 246Colo.April 1716Conn.May 131Del.April 1422Fla.April 1519Ga.April 933HawaiiApril 1424IdahoApril 936Ill.April 255Ind.April 1326IowaApril 934Kans.April 935Ky.April 641La.March 2949MaineApril 838Md.April 218Mass.April 254Mich.April 1423Minn.April 237Miss.March 2950Mo.April 837Mont.April 1032Nebr.April 1228Nev.April 1421N.H.April 1520N.J.May 43N.M.April 346N.Y.May 62N.C.April 1030N.D.April 1814OhioApril 1229Okla.April 642Ore.April 1518Pa.April 1715R.I.April 1912S.C.April 347S.D.April 445Tenn.April 248Tex.April 1031UtahApril 1327Vt.April 1425Va.April 2010Wash.April 209W.Va.April 1913Wis.April 2011Wyo.April 1617D.C.April 17-16Note: 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.orgSource: Tax Freedom Day 2013, which is based on data from the Bureau of Economic Analysis.

Tax Foundationwww.TaxFoundation.org

2Table 2State and Local Tax Burden Per Capita and as a Percentage of IncomeFiscal Year 2011

StateState-Local Tax Burden as Share of State IncomeRankTotal Tax Burden (per capita)US9.8%$4,217Ala.8.3%41$2,886Alaska7.0%49$3,319Ariz.8.9%34$3,194Ark.10.3%12$3,405Calif.11.4%4$5,136Colo.9.0%32$4,220Conn.11.9%3$7,150Del.10.1%15$4,209Fla.9.2%31$3,699Ga.8.8%35$3,237Hawaii9.6%20$4,259Idaho9.5%24$3,189Ill.10.2%13$4,658Ind.9.5%22$3,385Iowa9.3%29$3,740Kans.9.4%26$3,849Ky.9.5%23$3,169La.7.6%46$2,872Maine10.2%14$3,836Md.10.6%7$5,598Mass.10.3%11$5,586Mich.9.6%21$3,505Minn.10.7%6$4,858Miss.8.4%40$2,620Mo.9.0%33$3,380Mont.8.6%38$3,137Nebr.9.4%25$3,991Nev.8.1%43$3,221N.H.8.0%44$3,769N.J.12.3%2$6,675N.M.8.6%37$3,044N.Y.12.6%1$6,622N.C.9.8%17$3,564N.D.8.8%36$4,057Ohio9.7%18$3,687Okla.8.5%39$3,187Ore.10.1%16$3,861Pa.10.3%10$4,374R.I.10.5%8$4,676S.C.8.3%42$2,784S.D.7.1%48$3,052Tenn.7.6%45$2,777Tex.7.5%47$3,088Utah9.4%28$3,304Vt.10.5%9$4,351Va.9.2%30$4,469Wash.9.4%27$4,366W.Va.9.7%19$3,160Wis.11.0%5$4,477Wyo.6.9%50$3,500D.C.9.7%(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 Foundationwww.TaxFoundation.org

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

Ranking on Five Component TaxesStateOverall Index RankOverall Index RankCorp. Tax IndexInd. Income Tax IndexSales Tax IndexUnemp. Ins. Tax IndexProp. Tax IndexAla.21211922371510Alaska4428152925Ariz.252226184916Ark.33353926421119Calif.48483150411614Colo.18192115442822Conn.40423533322349Del.141350282213Fla.5513118616Ga.3432841122431Hawaii3730435163812Idaho2018182323473Ill.29314711334344Ind.1110241011135Iowa42404932243638Kans.26203717311229Ky.24272729104817La.3233172550424Maine3029452193340Md.4141154684041Mass.22253413174947Mich.121491474428Minn.45474447354133Miss.1717112028532Mo.16167272697Mont.8716193218Nebr.3134363029839Nev.331140429N.H.7848914642N.J.49494148463250N.M.3838403445171N.Y.50502549384545N.C.4444294247730N.D.2828223821192Ohio39392344301020Okla.3536123939311Ore.1312323143415Pa.19244616193943R.I.46464336275046S.C.36371040223021S.D.2211343718Tenn.1515148432737Tex.911387361435Utah10951220184Vt.47454245132248Va.272663763526Wash.66301482023W.Va.23232024252627Wis.43433343152536Wyo.1111143134D.C.(44)443534412644

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, 2013Tax Foundationwww.TaxFoundation.org

4Table 4State Tax Collections Per CapitaFiscal Year 2012

StateCollections Per CapitaRankU.S.$2,557Ala.$1,88043Alaska$9,6881Ariz.$1,99339Ark.$2,81417Calif.$3,04012Colo.$1,99040Conn.$4,2925Del.$3,6678Fla.$1,71947Ga.$1,68049Hawaii$3,9826Idaho$2,12337Ill.$2,81816Ind.$2,40628Iowa$2,55223Kans.$2,57721Ky.$2,40229La.$1,96041Maine$2,84215Md.$2,90713Mass.$3,44210Mich.$2,42127Minn.$3,8347Miss.$2,33232Mo.$1,79646Mont.$2,45625Nebr.$2,34330Nev.$2,47324N.H.$1,67450N.J.$3,10311N.M.$2,44626N.Y.$3,6629N.C.$2,34131N.D.$8,1192Ohio$2,24634Okla.$2,32633Ore.$2,24035Pa.$2,58420R.I.$2,69219S.C.$1,71048S.D.$1,83645Tenn.$1,86444Tex.$1,88042Utah$2,04938Vt.$4,4034Va.$2,22736Wash.$2,56922W.Va.$2,84914Wis.$2,79718Wyo.$4,4613

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.


5Table 5State Revenue Per CapitaFiscal Year 2012

StateRevenue Per CapitaRankU.S.$5,215Ala.$4,61839Alaska$19,6861Ariz.$4,19746Ark.$5,81616Calif.$5,26326Colo.$4,24545Conn.$6,8248Del.$8,1285Fla.$3,71049Ga.$3,67350Hawaii$7,2117Idaho$4,46941Ill.$4,74037Ind.$4,85334Iowa$5,94914Kans.$5,23628Ky.$5,16129La.$5,52222Maine$5,94515Md.$5,65720Mass.$6,76710Mich.$5,35525Minn.$6,36913Miss.$5,71419Mo.$4,40343Mont.$5,71818Nebr.$4,94733Nev.$4,00948N.H.$4,42542N.J.$5,77517N.M.$6,7849N.Y.$7,6056N.C.$4,71138N.D.$12,3402Ohio$5,13930Okla.$5,45224Ore.$5,58721Pa.$5,24327R.I.$6,47712S.C.$4,52140S.D.$4,81736Tenn.$4,24744Tex.$4,18447Utah$5,00131Vt.$8,7404Va.$4,84135Wash.$4,96732W.Va.$6,62711Wis.$5,49323Wyo.$10,7493

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.



6Table 6State and Local Tax Collections Per CapitaFiscal Year 2011

StateCollections Per CapitaRankU.S.$4,320Ala.$2,89550Alaska$10,1431Ariz.$3,36339Ark.$3,39538Calif.$4,93811Colo.$4,28819Conn.$6,3555Del.$4,50516Fla.$3,44137Ga.$3,18944Hawaii$4,79313Idaho$2,98748Ill.$4,63414Ind.$3,56033Iowa$4,13722Kans.$4,10423Ky.$3,34140La.$3,64431Maine$4,55915Md.$4,99510Mass.$5,4437Mich.$3,65530Minn.$5,0338Miss.$3,11746Mo.$3,27242Mont.$3,45536Nebr.$4,24920Nev.$3,76627N.H.$4,03224N.J.$6,0276N.M.$3,49935N.Y.$7,4412N.C.$3,51034N.D.$6,9303Ohio$3,91026Okla.$3,18445Ore.$3,66229Pa.$4,38218R.I.$4,83112S.C.$2,95349S.D.$3,29241Tenn.$2,99147Tex.$3,56932Utah$3,24143Vt.$5,0149Va.$3,98725Wash.$4,18821W.Va.$3,76128Wis.$4,49217Wyo.$6,4924D.C.$8,7722

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.

Source: U.S. Census Bureau, Tax Foundation calculations.Tax Foundationwww.TaxFoundation.org

7Table 7State and Local Revenue Per CapitaFiscal Year 2011

StateRevenue Per CapitaRankU.S.$6,348Ala.$5,21140Alaska$17,3291Ariz.$4,81249Ark.$5,05745Calif.$7,15110Colo.$6,70114Conn.$7,7456Del.$7,7057Fla.$5,63433Ga.$4,87048Hawaii$7,09711Idaho$4,92847Ill.$6,19122Ind.$5,49935Iowa$6,55616Kans.$6,41618Ky.$5,10143La.$5,90426Maine$6,08424Md.$6,65015Mass.$7,4998Mich.$5,70532Minn.$7,1719Miss.$5,19641Mo.$4,96246Mont.$5,30339Nebr.$6,34320Nev.$5,35137N.H.$5,82329N.J.$7,8915N.M.$5,81830N.Y.$9,8143N.C.$5,52034N.D.$9,4884Ohio$5,86227Okla.$5,18542Ore.$5,97625Pa.$6,24821R.I.$6,88613S.C.$5,71731S.D.$5,05944Tenn.$4,64650Tex.$5,31638Utah$5,39236Vt.$6,94312Va.$6,09823Wash.$6,42817W.Va.$5,84828Wis.$6,35719Wyo.$11,0032D.C.$10,8783

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.

Source: U.S. Census Bureau, Tax Foundation calculations.Tax Foundationwww.TaxFoundation.org

8Table 8Sources of State and Local Tax CollectionsPercentage of Total from Each SourceFiscal Year 2011

StatePropertyGeneral Sales Individual Income Corporate Income Other Taxes (a)U.S.33.1%22.5%21.3%3.6%19.4%Ala.18.7%28.6%20.9%2.2%29.6%Alaska20.5%4.6%0.0%9.9%65.1%Ariz.32.8%38.0%13.2%2.6%13.4%Ark.18.2%36.7%22.8%3.8%18.5%Calif.28.9%21.7%27.3%5.2%17.0%Colo.38.2%24.0%20.8%1.8%15.3%Conn.40.5%14.3%28.4%3.0%13.8%Del.16.4%0.0%30.2%8.5%44.9%Fla.39.7%32.4%0.0%2.9%25.0%Ga.33.2%27.4%24.6%2.2%12.6%Hawaii20.2%38.0%19.0%1.0%21.9%Idaho29.0%25.2%24.8%3.6%17.3%Ill.40.6%15.3%18.8%5.1%20.2%Ind.27.3%27.1%26.8%3.1%15.8%Iowa34.5%22.9%23.3%2.0%17.3%Kans.33.3%27.9%22.9%2.1%13.7%Ky.20.6%19.9%30.9%4.3%24.2%La.21.3%39.5%14.5%1.2%23.6%Maine39.7%16.7%23.5%3.5%16.7%Md.29.0%13.4%36.5%2.7%18.4%Mass.37.1%13.7%32.4%5.4%11.5%Mich.37.6%26.3%18.8%2.0%15.3%Minn.30.5%17.8%27.9%3.7%20.1%Miss.27.5%32.0%15.1%3.8%21.7%Mo.29.9%25.2%24.6%2.0%18.3%Mont.39.0%0.0%23.7%3.6%33.7%Nebr.36.8%21.7%22.1%2.0%17.4%Nev.29.5%31.7%0.0%0.0%38.8%N.H.62.5%0.0%1.6%11.0%25.0%N.J.48.0%15.3%20.0%4.2%12.5%N.M.18.8%38.6%15.1%3.2%24.3%N.Y.31.4%16.6%30.8%7.0%14.2%N.C.25.6%24.6%29.3%3.2%17.3%N.D.15.5%19.2%9.2%3.4%52.7%Ohio29.2%21.1%29.0%0.8%20.0%Okla.18.5%32.6%19.9%2.9%26.0%Ore.35.8%0.0%38.9%3.7%21.6%Pa.29.8%17.2%25.0%4.1%24.0%R.I.44.7%16.2%20.0%2.9%16.1%S.C.35.0%22.9%21.2%1.6%19.4%S.D.36.3%40.7%0.0%0.6%22.4%Tenn.26.7%42.7%1.0%5.6%24.0%Tex.43.6%30.0%0.0%0.0%26.4%Utah28.2%27.0%25.4%2.7%16.8%Vt.43.8%10.7%17.7%3.3%24.5%Va.34.5%13.9%29.6%2.5%19.4%Wash.30.5%45.5%0.0%0.0%24.0%W.Va.20.5%17.4%23.9%4.4%33.9%Wis.38.4%17.3%25.1%3.3%15.9%Wyo.33.5%28.5%0.0%0.0%38.0%D.C.32.7%16.4%24.4%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.



9Table 9Federal Aid as a Percent of State General RevenueFiscal Year 2012

StateFederal Aid as Percentage of General RevenueRankU.S.32.8% Ala.37.0%12Alaska20.0%50Ariz.39.4%7Ark.34.5%24Calif.28.8%39Colo.29.2%37Conn.23.7%47Del.25.4%45Fla.32.6%30Ga.38.9%8Hawaii23.6%48Idaho35.2%19Ill.26.2%44Ind.33.2%29Iowa34.8%23Kans.27.2%43Ky.35.8%17La.44.3%2Maine36.6%13Md.31.3%33Mass.29.6%35Mich.34.1%27Minn.28.5%40Miss.45.8%1Mo.40.8%5Mont.38.5%9Nebr.34.9%21Nev.27.5%42N.H.32.1%31N.J.27.5%41N.M.37.9%10N.Y.37.7%11N.C.33.9%28N.D.21.0%49Ohio35.9%16Okla.36.2%14Ore.36.2%15Pa.30.9%34R.I.34.5%26S.C.34.5%25S.D.41.5%3Tenn.41.3%4Tex.35.1%20Utah31.7%32Vt.34.9%22Va.24.8%46Wash.29.4%36W.Va.35.5%18Wis.28.9%38Wyo.39.7%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

10Table 10Federal Income Tax Payments by Income Percentile2011

Income PercentileIncome Taxes Paid ($ millions)Group's Share of Total AGIGroup's Share of Income TaxesAverage Tax RateAll Taxpayers$1,042,571100.0%100.0%12.5%Top 1%$365,51818.7%35.1%23.5%Top 5%$588,96733.9%56.5%20.9%Top 10%$711,66345.4%68.3%18.9%Top 25%$892,61667.8%85.6%15.8%Top 50%$1,012,46088.5%97.1%13.8%Bottom 50%$30,10911.6%2.9%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).


11Table 11Selected Federal Rates2014Individual Income TaxSingleRatesBrackets10%>$015%>$9,07525%>$36,90028%>$89,35033%>$186,35035%>$405,10039.6%>$406,750Married Filing JointlyRatesBrackets10%>$015%>$18,15025%>$73,80028%>$148,85033%>$226,85035%>$405,10039.6%>$457,600Head of HouseholdRatesBrackets10%>$015%>$12,95025%>$49,40028%>$127,55033%>$206,60035%>$405,10039.6%>$432,200Social Security and Medicare Payroll Tabs (a)15.3%>$02.9%>$117,0003.8%>$200,000Corporate Income TaxRatesBrackets15%>$025%>$50,00034%>$75,00039%>$100,00034%>$335,00035%>$10,000,00038%>$15,000,00035%>$18,333,333Select Federal Excise Taxes (b)ItemRatePistols & Revolvers10%Other Firearms11%Ammunition11%Medical Devices2.3%Indoor Tanning10%Tackle Boxes3%Arrow Shafts48/shaftAir Transportation7.5%Truck Bodies12%Liq. Natural Gas24.3/gallonSurface Coal4.4% 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 Foundationwww.TaxFoundation.org

12 Table 12State Individual Income Tax RatesAs of January 1, 2014StateRatesBracketsAla. (e, f)2%>$04%>$5005%>$3,000AlaskaNoneAriz.2.59%>$02.88%>$10,0003.36%>$25,0004.24%>$50,0004.54%>$150,000Ark. (c, d)1.0%>$02.5%>$4,1993.5%>$8,2994.5%>$12,3996.0%>$20,6997.0%>$34,599Calif. (a, d)1.0%>$02.0%>$7,5824.0%>$17,9766.0%>$28,3718.0%>$39,3849.3%>$49,77410.3%>$254,25011.3%>$305,10012.3%>$508,50013.3%>$1,000,000Colo.4.63% of federaltaxable incomeConn.3.0%>$05.0%>$10,0005.5%>$50,0006.0%>$100,0006.5%>$200,0006.7%>$250,000Del. (f)2.20%>$2,0003.90%>$5,0004.80%>$10,0005.20%>$20,0005.55%>$25,0006.60%>$60,000Fla.NoneGa.1%>$02%>$7503%>$2,2504%>$3,7505%>$5,2506%>$7,000Hawaii1.4%>$03.2%>$2,4005.5%>$4,8006.4%>$9,6006.8%>$14,4007.2%>$19,2007.6%>$24,0007.9%>$36,0008.25%>$48,0009%>$150,00010%>$175,00011%>$200,000Idaho (a, d)1.6%>$03.6%>$1,4084.1%>$2,8175.1%>$4,2266.1%>$5,6357.1%>$7,0447.4%>$10,567Ill.5% of federaladjusted gross incomewith modificationInd. (f)3.4% of federaladjusted gross incomewith modificationIowa (d, e)0.36%>$00.72%>$1,5152.43%>$3,0304.50%>$6,0606.12%>$13,6356.48%>$22,7256.80%>$30,3007.92%>$45,4508.98%>$68,175Kans. (f)2.70%>$04.80%>$15,000Ky. (f)2.0%>$03.0%>$3,0004.0%>$4,0005.0%>$5,0005.8%>$8,0006.0%>$75,000La. (e)2%>$04%>$12,5006%>$50,000Maine (d, h)6.5%>$5,2007.95%>$20,900Md. (f)2.00%>$03.00%>$1,0004.00%>$2,0004.75%>$3,0005.00%>$100,0005.25%>$125,0005.50%>$150,0005.75%>$250,000Mass.5.2%>$0Mich. (f)4.25% of federaladjusted gross incomewith modificationMinn. (d)5.35%>$07.05%>$24,6807.85%>$81,0809.85%>$152,540Miss.3%>$04%>$5,0005%>$10,000Mo. (e, f)1.5%>$02.0%>$1,0002.5%>$2,0003.0%>$3,0003.5%>$4,0004.0%>$5,0004.5%>$6,0005.0%>$7,0005.5%>$8,0006.0%>$9,000Mont. (a, d, e)1.0%>$02.0%>$2,8003.0%>$4,9004.0%>$7,4005.0%>$10,1006.0%>$13,0006.9%>$16,700Nebr. (g)2.46%>$03.51%>$3,0005.01%>$18,0006.84%>$29,000Nev.NoneN.H. (b)5%>$0N.J. (f)1.40%>$01.75%>$20,0003.50%>$35,0005.525%>$40,0006.37%>$75,0008.97%>$500,000N.M.1.7%>$03.2%>$5,5004.7%>$11,0004.9%>$16,000N.Y. (f, g)4.00%>$04.50%>$8,2005.25%>$11,3005.90%>$13,3506.45%>$20,5506.65%>$77,1506.85%>$205,8508.82%>$1,029,250N.C.5.80%>$0N.D. (d)1.22%>$02.27%>$36,9002.52%>$89,3502.93%>$186,3503.22%>$405,100Ohio (a, d, f, h)0.534%>$01.068%>$5,2002.137%>$10,4002.671%>$15,6503.204%>$20,9003.739%>$41,7004.272%>$83,3504.960%>$104,2505.392%>$208,500Okla.0.50%>$01.00%>$1,0002.00%>$2,5003.00%>$3,7504.00%>$4,9005.00%>$7,2005.25%>$8,700Ore. (d, e, f)5.0%>$07.0%>$3,3009.0%>$8,2509.9%>$125,000Pa. (f)3.07%>$0R.I. (d)3.75%>$04.75%>$59,6005.99%>$135,500S.C. (d)3%>$2,8804%>$5,7605%>$8,6406%>$11,5207%>$14,400S.D.NoneTenn. (b)6%>$0Tex.NoneUtah5%>$0Vt. (d)3.55%>$06.80%>$36,9007.80%>$89,3508.80%>$186,3508.95%>$405,100Va.2.00%>$03.00%>$3,0005.00%>$5,0005.75%>$17,000Wash.NoneW.Va.3.0%>$04.0%>$10,0004.5%>$25,0006.0%>$40,0006.5%>$60,000Wis. (d)4.40%>$05.84%>$10,9106.27%>$21,8207.65%>$240,190Wyo.NoneD.C.4.00%>$06.00%>$10,0008.50%>$40,0008.95%>$350,000

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


13Table 13State Individual Income Tax Collections Per Capita Fiscal Year 2012

StateCollections Per CapitaRankU.S.$899Ala.$62736Alaska (a)$044Ariz.$47541Ark.$81627Calif.$1,4536Colo.$94622Conn.$2,0541Del.$1,3077Fla. (a)$044Ga.$82526Hawaii$1,11213Idaho$76331Ill.$1,20611Ind.$73033Iowa$98719Kans.$1,00517Ky.$80328La.$53939Maine$1,08514Md.$1,21410Mass.$1,8013Mich.$70134Minn.$1,4895Miss.$50440Mo.$85325Mont.$89923Nebr.$99418Nev. (a)$044N.H. (b)$6242N.J.$1,2578N.M.$55338N.Y.$1,9852N.C.$1,07015N.D.$62537Ohio$78230Okla.$73032Ore.$1,5004Pa.$79229R.I.$1,02916S.C.$65935S.D. (a)$044Tenn. (b)$2843Tex. (a)$044Utah$87024Vt.$95620Va.$1,2549Wash. (a)$044W.Va.$94621Wis.$1,18312Wyo. (a)$044

(a) State has no individual income tax.(b) State does not tax wage income, but does tax interest and dividend income.




14Table 14State and Local Individual Income Tax Collections Per Capita Fiscal Year 2011StateCollections Per CapitaRankU.S.$918 Ala.$60637Alaska (a)$044Ariz.$44541Ark.$77531Calif.$1,3478Colo.$89324Conn.$1,8063Del.$1,3607Fla. (a)$044Ga.$78430Hawaii$91022Idaho$74132Ill.$87426Ind.$95419Iowa$96318Kans.$94020Ky.$1,03315La.$52739Maine$1,07014Md.$1,8232Mass.$1,7614Mich.$68833Minn.$1,4046Miss.$47040Mo.$80629Mont.$81728Nebr.$93821Nev. (a)$044N.H. (b)$6342N.J.$1,2049N.M.$52938N.Y.$2,2891N.C.$1,02816 N.D.$63734Ohio$1,13511Okla.$63235Ore.$1,4265 Pa.$1,09513R.I.$96617S.C.$62536S.D. (a)$044Tenn. (b)$3043Tex. (a)$044Utah$82227Vt.$88825Va.$1,18210Wash. (a)$044W.Va.$89823Wis.$1,12812Wyo. (a)$044D.C.$2,1422

(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



15

Table 15State Corporate Income Tax RatesAs of January 1, 2014

StateRatesBracketsAla.6.5%>$0Alaska0%>$02%>$25,0003%>$49,0004%>$74,0005%>$99,0006%>$124,0007%>$148,0008%>$173,0009%>$198,0009.4%>$222,000Ariz. (a)6.5%>$0 Ark. (b)1%>$02%>$3,0003%>$6,0005%>$11,0006%>$25,0006.5%>$100,000Calif. 8.84%>$0Colo.4.63%>$0 Conn. (d)9%>$0 Del. (e)8.7%>$0Fla.5.5%>$0Ga.6%>$0Hawaii4.4%>$05.4%>$25,0006.4%>$100,000 Idaho7.4%>$0Ill. (f)9.5%>$0 Ind. (g)7.5%>$0 Iowa6%>$08%>$25,00010%>$100,00012%>$250,000 Kans.4%>$07%>$50KKy.4%>$05%>$50,0006%>$100,000La.4%>$05%>$25,0006%>$50,0007%>$100,0008%>$200,000Maine3.50%>$07.93%>$25,0008.33%>$75,0008.93%>$250,000Md.8.25%>$0Mass.8.00%>$0Mich.6.00%>$0Minn.9.8%>$0Miss.3%>$04%>$5,0005%>$10,000Mo.6.25%>$0Mont.6.75%>$0Nebr.5.58%>$07.81%>$100,000Nev.NoneN.H.8.5%>$0N.J. (h)9%>$100,000N.M.4.8%>$06.4%>$500,0007.3%>$1,000,000N.Y.7.1%>$0 N.C. (c)6.0%>$0N.D.1.48%>$0 3.73%>$25,0004.53%>$50,000Ohio(e)Okla.6%>$0Ore.6.6%>$07.6%>$1,000,000 Pa.9.99%>$0R.I.9%>$0S.C.5%>$0S.D.NoneTenn.6.5%>$0Tex.(e) Utah5%>$0Vt.6.0%>$07.0%>$10,0008.5%>$25,000Va. (e)6%>$0Wash. (e) W.Va.6.5%>$0 Wis.7.9%>$0Wyo.NoneD.C.9.975%>$0

Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts taxes and franchise taxes. Some states also impose an alternative minimum tax. Some states impose special rates on financial institutions.

(a) 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 businesses with at least $100 million annual gross income.(e) Ohio, Texas, and Washington do not have a corporate income tax but do have a gross receipts tax with rates not strictly comparable to corporate income tax rates. See Table 18 for more information. Delaware and Virginia have a gross receipts tax in addition to the corporate income tax.

(f) 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 net income greater than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income, and companies with entire net income less than or equal to $50,000 pay 6.5% on all taxable income.

Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts taxes and franchise taxes. Some states also impose an alternative minimum tax and special rates on financial institutions

Source: Tax Foundation; state tax statutes, forms, and instructions; Commerce Clearinghouse


16Table 16State Corporate Income Tax Collections Per Capita Fiscal Year 2012

StateCollections Per CapitaRankU.S.$135Ala.$8638Alaska$9111Ariz.$10035Ark.$13720Calif.$2109Colo.$9636Conn.$17413Del. (b)$2885Fla.$10432Ga.$6042Hawaii$5843Idaho$11927Ill.$2726Ind.$14717Iowa$13919Kans.$11031Ky.$13224La.$6341Maine$17512Md.$15016Mass.$3024Mich.$8139Minn.$19910Miss.$13322Mo.$5045Mont.$13223Nebr.$12725Nev. (a)$047N.H.$3952N.J.$2188N.M.$13521N.Y.$2347N.C.$12626N.D.$3123Ohio (b)$1046Okla.$11728Ore.$11230Pa.$14418R.I.$11729S.C.$5444S.D. (a)$7240Tenn.$19111Tex. (b)$047Utah$9137Vt.$15415Va. (b)$10334Wash. (a, b)$047W.Va.$10433Wis.$16314Wyo. (a)$047

(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.




17Table 17State and Local Corporate Income Tax Collections Per CapitaFiscal Year 2011StateCollections Per CapitaRankU.S.$156 Ala.$6341Alaska$1,0021Ariz.$8733Ark.$12922Calif.$2566Colo.$7537Conn.$18811Del. (b)$3844Fla.$9930Ga.$6939Hawaii$4942Idaho$10828Ill.$2359Ind.$11027Iowa$8236Kans.$8634Ky.$14418La.$4344Maine$15716Md.$13321Mass.$2935Mich.$7338Minn.$18810Miss.$11724Mo.$6540Mont.$12523Nebr.$8435Nev. (a)$047N.H.$4433N.J.$2517N.M.$11126N.Y.$5232N.C.$11425N.D.$2368Ohio (b)$2945Okla.$9431Ore.$13420Pa.$17912R.I.$14119S.C.$4643S.D.$1946Tenn.$16814Tex. (b)$047Utah$8932Vt.$16813Va. (b)$9929Wash. (a, b)$047W.Va.$16615Wis.$14917Wyo. (a)$047D.C.$6242

(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.

Source: U.S. Census Bureau, Tax Foundation calculationsTax Foundationwww.TaxFoundation.org

18Table 18State Gross Receipts Taxesas of January 1, 2014

StateName of TaxRange of RatesDel.Manufacturers' & Merchants' License Tax0.0996% - 0.7468%OhioCommercial Activities Tax (CAT)0.26%Tex.Margin Tax0.4875% - 0.975%Va. (a)Business/Professional/Occupational License Tax (BPOL)0.02% - 0.58%Wash.Business & Occupation Tax (B&O)0.13% - 3.3%

Note: Gross receipts taxes are complex business taxes imposed at a low rate but on a wide base of transactions, resulting in high effective tax rates that can vary by industry. 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.


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

StateState Tax RateRankAvg. Local Tax Rate (a)Combined RateRankAla.4.00%384.51%8.51%6AlaskaNone461.69%1.69%46Ariz.5.60%282.57%8.17%9Ark.6.50%92.69%9.19%2Calif. (b)7.50%10.91%8.41%8Colo.2.90%454.49%7.39%15Conn.6.35%11None6.35%31Del.None46NoneNone47Fla.6.00%160.62%6.62%29Ga.4.00%382.97%6.97%23Hawaii (c)4.00%380.35%4.35%45Idaho6.00%160.03%6.03%36Ill.6.25%121.91%8.16%10Ind.7.00%2None7.00%21Iowa6.00%160.78%6.78%27Kans.6.15%152.00%8.15%12Ky.6.00%16None6.00%37La.4.00%384.89%8.89%3Maine5.50%29None5.50%42Md.6.00%16None6.00%37Mass.6.25%12None6.25%33Mich.6.00%16None6.00%37Minn.6.875%70.31%7.19%18Miss.7.00%20.004%7.00%20Mo.4.225%373.36%7.58%14Mont. (d)None46NoneNone47Nebr.5.50%291.29%6.79%26Nev.6.85%81.08%7.93%13N.H.None46NoneNone47N.J. (e)7.00%2-0.03%6.97%24N.M. (c)5.125%322.14%7.26%16N.Y.4.00%384.47%8.47%7N.C.4.75%352.15%6.90%25N.D.5.00%331.55%6.55%30Ohio5.75%271.36%7.11%19Okla.4.50%364.22%8.72%5Ore.None46NoneNone47Pa.6.00%160.34%6.34%32R.I.7.00%2None7.00%21S.C.6.00%161.19%7.19%17S.D. (c)4.00%381.83%5.83%40Tenn.7.00%22.45%9.45%1Tex.6.25%121.90%8.15%11Utah (b)5.95%260.73%6.68%28Vt.6.00%160.14%6.14%34Va. (b)5.30%310.33%5.63%41Wash.6.50%92.38%8.88%4W.Va. 6.00%160.07%6.07%35Wis.5.00%330.43%5.43%44Wyo.4.00%381.49%5.49%43D.C.5.75%(27)None5.75%(41)

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

Source: Sales Tax Clearinghouse; Tax Foundation Calculations


20Table 20State General Sales Tax Collections Per CapitaFiscal Year 2012StateCollections Per CapitaRankU.S.$786Ala.$47343Alaska (a)$046Ariz.$95415Ark.$95414Calif.$82521Colo.$44744Conn.$1,0476Del. (a)$046Fla.$1,01111Ga.$53841Hawaii (b)$1,9481Idaho$77025Ill.$62435Ind.$1,0158Iowa$79024Kans.$98212Ky.$69830La.$61437Maine$80123Md.$69531Mass.$76626Mich.$90419Minn.$92117Miss.$1,0317Mo.$51642Mont. (a)$046Nebr.$84920Nev.$1,2545N.H. (a)$046N.J.$91518N.M. (b)$95613N.Y.$60938N.C.$57539N.D.$1,6223Ohio$71729Okla.$63634Ore. (a)$046Pa.$71928R.I.$80222S.C.$62336S.D. (b)$1,01210Tenn.$1,0139Tex.$94816Utah$65533Vt.$54640Va.$42845Wash.$1,5474W.Va.$68932Wis.$75027Wyo.$1,7382

(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.


21Table 21State and Local General Sales Tax Collections Per Capita Fiscal Year 2011StateCollections Per CapitaRankU.S.$971 Ala.$82930Alaska$46546Ariz.$1,2769Ark.$1,24610Calif.$1,06916Colo.$1,02818Conn.$90825Del.$047Fla.$1,11414Ga.$87527Hawaii$1,8203Idaho$75337Ill.$70739Ind.$96420Iowa$94922Kans.$1,14713Ky.$66542La.$1,4384Maine$76135Md.$67041Mass.$74738Mich.$95921Minn.$89426Miss.$99919Mo.$82531Mont.$047Nebr.$92124Nev.$1,19412N.H.$047N.J.$92323N.M.$1,3505N.Y.$1,23411N.C.$86229N.D.$1,3297Ohio$82332Okla.$1,03917Ore.$047Pa.$75336R.I.$78433S.C.$67740S.D.$1,3386Tenn.$1,2778Tex.$1,07115Utah$87428Vt.$53545Va.$55544Wash.$1,9041W.Va.$65343Wis.$77934Wyo.$1,8512D.C.$1,4404Note: 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.


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

StateExcise TaxOther Taxes and FeesTotalRankFederal18.4Ala.16.04.9520.9538Alaska 8.04.412.4050Ariz.18.01.019.0042Ark.21.50.321.8036Calif.39.512.9752.471Colo.22.00.022.0033Conn.25.024.349.303Del.23.00.023.0031Fla.4.032.0336.0311Ga.7.520.9528.4521Hawaii17.032.1149.114Idaho25.00.025.0027Ill.19.020.139.106Ind.18.020.6938.698Iowa21.01.022.0033Kans.24.01.025.0027Ky.29.41.430.8016La.20.00.020.0039Maine30.00.0130.0118Md.23.93.127.0025Mass.24.02.526.5026Mich.19.020.139.106Minn.28.50.128.6020Miss.18.00.3818.3844Mo.17.00.317.3045Mont.27.00.7527.7523Nebr.26.40.927.3024Nev.23.010.1433.1413N.H.18.01.6319.6341N.J.10.54.014.5049N.M.17.01.8818.8843N.Y.8.0541.5249.572N.C.37.50.2537.759N.D.23.00.023.0031Ohio28.00.028.0022Okla.16.01.017.0047Ore.30.01.0731.0719Pa.0.041.841.805R.I.32.01.033.0014S.C.16.00.7516.7548S.D.22.00.022.0033Tenn.20.01.421.4037Tex.20.00.020.0039Utah24.50.024.5029Vt.18.213.7731.9717Va.14.782.517.2846Wash.37.50.037.5010W.Va.20.515.235.7012Wis.30.92.032.9015Wyo.23.01.024.0030D.C.23.50.023.5020

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 Foundationwww.TaxFoundation.org

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

StateTolls & User FeesRankGasoline & License Taxes (a)Total, Tolls, User Fees, & User TaxesRankU.S.8.3%42.1%50.4%Ala.0.7%3938.1%38.9%38Alaska3.9%226.7%10.5%50Ariz.0.7%3840.1%40.8%37Ark.1.9%3044.3%46.2%25Calif.4.4%2060.0%64.4%4Colo.5.2%1745.7%50.9%20Conn.0.1%4943.5%43.6%29Del.48.1%130.5%78.6%1Fla.15.1%653.7%68.8%3Ga.1.0%3642.3%43.4%30Hawaii0.8%3776.6%77.3%2Idaho2.9%2738.0%40.9%36Ill.9.8%1044.4%54.2%16Ind.0.2%4842.9%43.1%31Iowa0.4%4346.2%46.6%23Kans.5.2%1836.5%41.7%34Ky.0.2%4743.9%44.1%27La.1.6%3323.8%25.4%47Maine12.7%736.2%48.8%22Md.12.5%840.6%53.1%17Mass.18.2%540.5%58.7%6Mich.3.3%2553.8%57.0%10Minn.1.4%3440.6%41.9%32Miss.0.2%4632.9%33.1%41Mo.0.6%4031.0%31.6%43Mont.1.6%3239.8%41.4%35Nebr.3.7%2442.6%46.3%24Nev.0.5%4137.6%38.1%39N.H.19.5%438.5%58.0%9N.J.32.8%225.7%58.5%8N.M.1.3%3531.8%33.1%42N.Y.29.1%327.4%56.5%11N.C.0.3%4459.3%59.6%5N.D.1.9%2927.9%29.8%44Ohio5.6%1550.5%56.1%12Okla.9.7%1145.5%55.2%14Ore.3.1%2651.9%55.0%15Pa.9.6%1232.2%41.8%33R.I.5.3%1653.3%58.6%7S.C.4.6%1947.3%51.9%19S.D.0.5%4221.0%21.5%49Tenn.0.0%5052.9%53.0%18Tex.10.0%946.0%56.0%13Utah2.0%2826.8%28.8%46Vt.0.2%4528.7%29.0%45Va.3.7%2340.9%44.7%26Wash.6.7%1442.2%48.9%21W.Va.7.4%1330.7%38.1%40Wis.4.3%2139.4%43.6%28Wyo.1.7%3122.7%24.5%48D.C.0.0%5122.4%22.5%49

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

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


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

StateTax RateRankFed.$1.0066Ala.$0.42546Alaska $2.0011Ariz.$2.0011Ark.$1.1529Calif.$0.8732Colo.$0.8433Conn.$3.404Del.$1.6021Fla.$1.33926Ga.$0.3747Hawaii$3.205Idaho$0.5741Ill.$1.9816Ind.$0.99531Iowa$1.3625Kans.$0.7935Ky.$0.6039La.$0.3648Maine$2.0011Md.$2.0011Mass.$3.512Mich.$2.0011Minn.$2.837Miss.$0.6836Mo.$0.1750Mont.$1.7018Nebr.$0.6437Nev.$0.8034N.H.$1.7817N.J.$2.708N.M.$1.6620N.Y.$4.351N.C.$0.4544N.D.$0.4445Ohio$1.2527Okla.$1.0330Ore.$1.1828Pa.$1.6021R.I.$3.503S.C.$0.5741S.D.$1.5323Tenn.$0.6238Tex.$1.4124Utah$1.7018Vt.$2.629Va.$0.3049Wash.$3.0256W.Va.$0.5543Wis.$2.5210Wyo.$0.6039D.C.$2.867

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

Source: Tax Foundation; RJ Reynolds; state revenue departments.Tax Foundationwww.TaxFoundation.org

25Table 25State Spirits Excise Tax Rates (Dollars Per Gallon) As of January 1, 2014StateTax Rate (a)RankFed.$13.50Ala. (b)$18.234Alaska (a)$12.805Ariz.$3.0041Ark. (d, e) $6.5718Calif. (a)$3.3039Colo.$2.2846Conn. (a)$5.4028Del. (a)$3.7535Fla. (a)$6.5019Ga. (a)$3.7934Hawaii$5.9822Idaho (b)$10.9210Ill. (a)$8.5514Ind. (a)$2.6842Iowa (b)$12.436Kans.$2.5043Ky. (c) $6.7617La. (a)$2.5043Maine (b)$5.8024Md. (a, e) $4.4132Mass. (a)$4.0533Mich. (b)$11.919 Minn. (d, e) $8.7113Miss. (b)$7.4115Mo.$2.0047Mont. (b)$9.3411Nebr.$3.7535Nev. (a)$3.6038N.H. (b)$0.0049N.J.$5.5026N.M.$6.0621N.Y. (a)$6.4420N.C. (b)$12.367N.D. (a, e) $4.6630Ohio (b)$9.3212Okla.$5.5625Ore. (b)$22.732Pa. (b)$7.2116R.I. (a)$3.7535S.C. (d)$5.4227S.D. (a, e) $4.6829Tenn. (d)$4.4631Tex. (a)$2.4045Utah (b)$12.198Vt. (b)$5.8623Va. (b)$19.193Wash. (e, f)$35.221W.Va. (b)$1.8748Wis.$3.2540Wyo. (b)$0.0049D.C. (e) $5.3729

(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


26Table 26State Wine Excise Tax Rates(Dollars Per Gallon)As of January 1, 2014

StateTax RateRankFed.$1.07Ala.$1.705Alaska$2.502Ariz.$0.8425Ark. (c, b)$1.429Calif.$0.2044Colo.$0.3239Conn.$0.7226Del.$0.9721Fla.$2.253Ga.$1.517Hawaii$1.3811Idaho$0.4536Ill.$1.3910Ind.$0.4735Iowa$1.754Kans.$0.3040Ky.(d)$3.561La.$0.1145Maine$0.6030Md. (c)$1.3811Mass.$0.5532Mich.$0.5134Minn. (c, b)$1.1815Miss. (a)--Mo.$0.4237Mont.$1.0618Nebr.$0.9522Nev.$0.7028N.H. (a)--N.J.$0.8823N.M.$1.705N.Y.$0.3040N.C.$1.0020N.D.$1.0617Ohio$0.3238Okla.$0.7226Ore.$0.6729Pa. (a)--R.I.$0.6030S.C.$1.0816S.D. (c)$1.2114Tenn. (b)$1.2713Tex.$0.2043Utah (a)--Vt.$0.5532Va.$1.517Wash.$0.8724W.Va.$1.0019Wis.$0.2542Wyo. (a)--D.C. (c)$1.617(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.



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

StateTax Rate (a)RankFed.$0.58Ala. (b)$1.053Alaska$1.072Ariz.$0.1635Ark. (c, d)$0.3418Calif.$0.2029Colo.$0.0846Conn.$0.2326Del.$0.1637Fla.$0.489Ga. (b)$1.014Hawaii$0.935Idaho$0.1538Ill.$0.2327Ind.$0.1242Iowa$0.1931Kans.$0.1832Ky.$0.786La.$0.3219Maine$0.3517Md. (c)$0.4511Mass.$0.1144Mich.$0.2028Minn. (c)$0.4710Miss.$0.4312Mo.$0.0649Mont.$0.1440Nebr.$0.3120Nev.$0.1635N.H.$0.3021N.J.$0.1241N.M.$0.4114N.Y.$0.1439N.C.$0.628N.D.$0.3916Ohio$0.1833Okla.$0.4015Ore.$0.0845Pa.$0.0846R.I. (d)$0.1143S.C.$0.777S.D.$0.2722Tenn. (e)$1.171Tex.$0.2030Utah$0.4113Vt.$0.2723Va.$0.2625Wash.$0.2624W.Va.$0.1834Wis.$0.0648Wyo.$0.0250D.C. (c)$0.589(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.



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

StateAverage State-Local Tax Rate (a)RankFed. (a)5.60%Ala.7.44%40Alaska11.84%15Ariz.11.96%14Ark.13.39%9Calif.10.05%24Colo.10.70%21Conn.7.79%36Del.6.23%45Fla.16.56%4Ga.8.82%29Hawaii7.48%38Idaho2.63%48Ill.15.81%5Ind.10.71%20Iowa8.61%30Kans.13.10%10Ky.10.48%23La.7.06%43Maine7.31%41Md.12.53%13Mass.7.79%35Mich.7.45%39Minn.9.46%26Miss.9.05%27Mo.14.58%7Mont.6.01%47Nebr.18.48%2Nev.2.05%49N.H.8.17%34N.J.8.85%28N.M.11.02%19N.Y.17.74%3N.C.8.46%31N.D.11.13%18Ohio8.20%33Okla.9.87%25Ore.1.79%50Pa.14.05%8R.I.14.59%6S.C.10.52%22S.D.13.02%11Tenn.11.55%17Tex.11.73%16Utah12.61%12Vt.8.32%32Va.6.54%44Wash.18.60%1W.Va.6.16%46Wis.7.10%42Wyo.7.60%37D.C.11.56%17Note: 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


29Table 29Sales Tax Treatment of Groceries, Candy and Soda As of January 1, 2014

StateState General Sales TaxGrocery TreatmentCandy Treated as Groceries?Soda Treated as Groceries?Ala.4.00%Included in BaseYesYesAlaska----Ariz.5.60%ExemptYesYesArk.6.50%1.50%YesYesCalif. (a)7.50%ExemptYesNoColo.2.90%ExemptNoNoConn.6.35%ExemptNoNoDel.----Fla.6.00%ExemptNoNoGa.4.00%ExemptYesYesHawaii4.00%Included in BaseYesYesIdaho6.00%Included in BaseYesYesIll.6.25%1.00%NoNoInd.7.00%ExemptNoNoIowa6.00%ExemptNoNoKans.6.15%Included in BaseYesYesKy.6.00%ExemptNoNoLa.4.00%ExemptYesYesMaine5.50%ExemptNoNoMd.6.00%ExemptNoNoMass.6.25%ExemptYesYesMich.6.00%ExemptYesYesMinn.6.875%ExemptNoNoMiss.7.00%Included in BaseYesYesMo.4.225%1.225%YesYesMont.----Nebr.5.50%ExemptYesYesNev.6.85%ExemptYesYesN.H.----N.J.7.00%ExemptNoNoN.M.5.125%ExemptYesYesN.Y.4.00%ExemptNoNoN.C.5.75%ExemptNoNoN.D.5.00%ExemptNoNoOhio5.75%ExemptYesNoOkla.4.50%Included in BaseYesYesOre.----Pa.6.00%ExemptYesNoR.I.7.00%ExemptNoNoS.C.6.00%ExemptYesYesS.D.4.00%Included in BaseYesYesTenn.7.00%5.00%YesYesTex.6.25%ExemptNoNoUtah (a)5.95%1.75%YesYesVt.6.00%ExemptYesYesVa. (a)5.30%2.50%YesYesWash.6.50%ExemptYesNoW.Va.6.00%ExemptYesNoWis.5.00%ExemptNoNoWyo.4.00%ExemptYesYesD.C.5.75%ExemptYesNo

(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


30Table 30State and Local Excise and Selective Sales Collections Per CapitaFiscal Year 2011StateCollections Per CapitaRankU.S.$514 Ala.$55919Alaska$46626Ariz.$32047Ark.$45727Calif.$50923Colo.$37841Conn.$63411Del.$56018Fla.$59415Ga.$31448Hawaii$7563Idaho$28849Ill.$6728Ind.$41834Iowa$42633Kans.$37742Ky.$59016La.$58117Maine$51122Md.$59614Mass.$36844Mich.$37643Minn.$7055Miss.$45528Mo.$39836Mont.$54520Nebr.$39137Nev.$8712N.H.$6866N.J.$44530N.M.$38338N.Y.$6629N.C.$41635N.D.$60513Ohio$43632Okla.$33445Ore.$37939Pa.$65810R.I.$62812S.C.$33146S.D.$45029Tenn.$44231Tex.$54121Utah$37840Vt.$9381Va.$46825Wash.$6827W.Va.$7554Wis.$48824Wyo.$28450D.C.$8623

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.


31Table 31Property Taxes Paid as a Percentage of Owner-Occupied Housing ValueCalendar Year 2012

StateEffective Tax RateRankU.S.1.15%Ala.0.41%49Alaska1.01%25Ariz.0.76%35Ark.0.62%43Calif.0.81%33Colo.0.62%42Conn.1.52%10Del.0.54%46Fla.1.07%21Ga.0.96%27Hawaii0.29%50Idaho0.74%38Ill.2.01%2Ind.0.87%29Iowa1.37%14Kans.1.32%15Ky.0.79%34La.0.49%48Maine1.15%17Md.1.02%23Mass.1.12%20Mich.1.58%8Minn.1.14%19Miss.0.63%41Mo.1.01%24Mont.0.76%36Nebr.1.68%6Nev.0.91%28N.H.1.90%3N.J.2.09%1N.M.0.64%40N.Y.1.40%13N.C.0.83%31N.D.1.14%18Ohio1.55%9Okla.0.84%30Ore.1.03%22Pa.1.42%12R.I.1.49%11S.C.0.54%44S.D.1.18%16Tenn.0.74%37Tex.1.72%5Utah0.67%39Vt.1.63%7Va.0.83%32Wash.1.00%26W.Va.0.52%47Wis.1.76%4Wyo.0.54%45D.C.0.61%44Note: 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 Foundationwww.TaxFoundation.org

32Table 32State and Local Property Tax Collections Per Capita Fiscal Year 2011

StateCollections Per CapitaRankU.S.$1,428 Ala.$54050Alaska$2,0768Ariz.$1,10331Ark.$61948Calif.$1,42619Colo.$1,63713Conn.$2,5772Del.$73745Fla.$1,36822Ga.$1,06033Hawaii$96637Idaho$86740Ill.$1,88110Ind.$97136Iowa$1,42918Kans.$1,36723Ky.$68946La.$77643Maine$1,80811Md.$1,44917Mass.$2,0189Mich.$1,37421Minn.$1,53516Miss.$85641Mo.$97935Mont.$1,34724Nebr.$1,56614Nev.$1,11030N.H.$2,5183N.J.$2,8931N.M.$65947N.Y.$2,3354N.C.$90039N.D.$1,07432Ohio$1,14029Okla.$59049Ore.$1,31225Pa.$1,30526R.I.$2,1627S.C.$1,03234S.D.$1,19628Tenn.$80042Tex.$1,55715Utah$91338Vt.$2,1975Va.$1,37720Wash.$1,27927W.Va.$77044Wis.$1,72412Wyo.$2,1756D.C.$2,8712Note: See Table 39 for average people per household by state.


33Table 33Capital Stock Tax RatesAs of January 1, 2014

StateTax RateMax PaymentAla.0.175%$15,000Ark.0.3%UnlimitedConn. (a)0.37%$1,000,000Del.0.0225%$180,000Ga.(b)$5,000Ill.0.1%$2,000,000La.0.3%UnlimitedMass.0.26%UnlimitedMiss.0.25%UnlimitedMo.0.000133%Unlimited (c)Nebr.(b)$11,995N.Y. (a)0.15%$1,000,000N.C.0.15%UnlimitedOkla.0.125%$20,000Pa.0.089%UnlimitedR.I. (a)0.025%UnlimitedS.C.0.1%UnlimitedTenn.0.25%UnlimitedW.Va.0.10%UnlimitedWyo. (a)0.02%Unlimited

(a) Taxpayer pays greater of corporate income tax or capital stock tax liability.(b) Based on a fixed dollar payment schedule. Effective tax rates decrease as taxable capital increases.(c) Tax is being phased out; liability limited to liability in tax year ending Dec. 31, 2010Note: 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.

34Table 34Estate Tax Rates and ExemptionsAs of January 1, 2014

StateExemptionRate (Min. to Max.)Conn.$2,000,0007.2% - 12.0%Del. $5,340,0000.8% - 16.0%Hawaii$5,340,00010% - 15.7%Ill.$4,000,0000.8% - 16.0%Maine$2,000,0008.0% - 12.0%Md. (a)$1,000,0000.8% - 16.0%Mass.$1,000,0000.8% - 16.0%Minn.$1,000,0000.8% - 16.0%N.J. (a)$675,0000.8% - 16.0%N.Y.$1,000,0000.8% - 16.0%Ore.$1,000,0000.8% - 16.0%R.I.$921,6550.8% - 16.0%Tenn. (b)$2,000,0005.5% - 9.5% Vt.$2,750,0000.8% - 16.0%Wash.$2,012,00010.0% - 19.0%D.C.$1,000,0000.8% - 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 statutesTax Foundationwww.TaxFoundation.org

35Table 35Inheritance Tax Rates and ExemptionsAs of January 1, 2014StateHeir typeExemptionRate (Min. to Max.)IowaClass A100% Exempt0Class BNo exemption5% - 10%Class CNo exemption10% - 15%Ky.Class A100% Exempt0Class B10004% - 16%Class C5006% - 16%Md. (a)Spouse/Lineal Heirs100% Exempt0%All othersNo exemption10%Nebr. (b)Immediate Relative$40,0001%Remote Relative$15,00013%All others1000018%N.J. (a, c)Class A100% Exempt0%Class C$25,00011 - 16%Class D$50015 - 16%Pa. (d) Spouses100% Exempt0%Lineal Heirs$4,5004.5%SiblingsNo exemption12%OthersNo exemption15%

(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 farmsand farming equipment, and transfers of some family-owned buessinesare exempt.

Note: Inheritance taxes are levied on the posthumous transfer of assets based on relationship to the decedent. Generally, Class A beneficiaries are spouses, children, and often siblings. Class B beneficiaries are non-immediate family members. Class C beneficiaries are non-family members. Unlike estate taxes, the term "exemption" here applies not to the size of the estate but to the size of the gift itself.

Source: Schoenig Strategies; State statutesTax Foundationwww.TaxFoundation.org

36Table 36State Debt Per CapitaFiscal Year 2012

StateDebt Per CapitaRankU.S.$3,678Ala.$1,81244Alaska$8,1214Ariz.$2,17940Ark.$1,21248Calif.$4,03616Colo.$3,17028Conn.$8,9082Del.$6,3527Fla.$1,98842Ga.$1,35847Hawaii$6,0639Idaho$2,48235Ill.$4,99711Ind.$3,44924Iowa$2,00941Kans.$2,38438Ky.$3,45323La.$3,36027Maine$4,21815Md.$4,39112Mass.$12,0421Mich.$3,12031Minn.$2,46736Miss.$2,41337Mo.$3,38926Mont.$3,99018Nebr.$1,12149Nev.$1,42246N.H.$6,0878N.J.$7,3285N.M.$3,62620N.Y.$6,9566N.C.$1,88543N.D.$3,01032Ohio$3,16429Okla.$2,62633Ore.$3,54922Pa.$3,62321R.I.$8,7693S.C.$3,16130S.D.$4,35513Tenn.$95950Tex.$1,76545Utah$2,49334Vt.$5,41410Va.$3,41325Wash.$4,24014W.Va.$3,93919Wis.$4,02217Wyo.$2,31139

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


37Table 37State and Local Debt Per CapitaFiscal Year 2011StateDebt Per CapitaRankU.S.$9,366Ala.$6,11539Alaska$14,1842Ariz.$7,90926Ark.$4,62148Calif.$11,1668Colo.$10,26810Conn.$11,5845Del.$9,15717Fla.$8,01024Ga.$5,56844Hawaii$9,75613Idaho$3,95150Ill.$11,3227Ind.$7,59730Iowa$5,99542Kans.$9,46916Ky.$9,67915La.$8,47122Maine$6,76436Md.$7,67229Mass.$14,0563Mich.$7,47632Minn.$8,77520Miss.$4,77147Mo.$7,68128Mont.$6,01240Nebr.$7,04934Nev.$10,21711N.H.$8,53121N.J.$11,5954N.M.$8,03623N.Y.$17,2041N.C.$5,32945N.D.$6,51338Ohio$6,71937Okla.$5,09146Ore.$9,01918Pa.$9,70214R.I.$11,3536S.C.$8,82019S.D.$6,99435Tenn.$6,00541Tex.$10,15212Utah$7,20433Vt.$7,55131Va.$7,91325Wash.$10,9229W.Va.$5,92743Wis.$7,76727Wyo.$4,18849D.C.$18,4261

Note: Total outstanding debt at end of fiscal year. See Table 39 for average people per household by state.


38Table 38Income Per Capita by StateCalendar Year 2012StateIncome Per CapitaRankU.S.$43,735Ala.$35,92642Alaska$49,4368Ariz.$36,24341Ark.$35,43745Calif.$46,47712Colo.$45,77516 Conn.$59,6871Del.$44,22422Fla.$41,01227Ga.$37,44940Hawaii$44,76720Idaho$34,48149Ill.$45,83215Ind.$38,11938Iowa$43,93523Kans.$43,01524Ky.$35,64344La.$40,05730Maine$40,08729Md.$53,8165Mass.$55,9762Mich.$38,29136Minn.$46,92511Miss.$33,65750Mo.$39,13333Mont.$38,55535Nebr.$45,01219Nev.$38,22137N.H.$49,1299N.J.$54,9873N.M.$35,68243N.Y.$53,2416N.C.$37,91039N.D.$54,8714Ohio$40,05730Okla.$40,62028Ore.$39,16632Pa.$45,08318R.I.$45,87714S.C.$35,05648S.D.$45,38117Tenn.$38,75234Tex.$42,63825Utah$35,43046Vt.$44,54521Va.$48,37710Wash.$46,04513W.Va.$35,08247Wis.$42,12126Wyo.$50,5677D.C.$74,7731 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 www.TaxFoundation.org

39Table 39People Per Household, by State2011-2012

State20112012US2.642.64Ala.2.542.55Alaska2.712.80Ariz.2.692.68Ark.2.542.51Calif.2.962.97Colo.2.532.54Conn.2.562.56Del.2.652.62Fla.2.622.62Ga.2.742.73Hawaii2.973.01Idaho2.682.69Ill.2.652.64Ind.2.572.56Iowa2.442.42Kans.2.532.52Ky.2.542.49La.2.612.60Maine2.342.33Md.2.672.66Mass.2.512.54Mich.2.562.53Minn.2.482.48Miss.2.672.65Mo.2.492.48Mont.2.402.39Nebr.2.482.46Nev.2.742.70N.H.2.472.47N.J.2.732.71N.M.2.662.67N.Y.2.632.62N.C.2.552.55N.D.2.322.32Ohio2.482.47Okla.2.552.56Ore.2.502.51Pa.2.492.49R.I.2.452.44S.C.2.572.57S.D.2.442.47Tenn.2.532.54Tex.2.842.84Utah3.133.14Vt.2.342.32Va.2.632.61Wash.2.542.56W.Va.2.462.44Wis.2.442.44Wyo.2.492.52D.C.2.152.22

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.


Facts and Figures 2014 (2)

Documents

Transcript of Facts and Figures 2014 (2)