&FIGURES

FACTS

HOW DOES YOUR STATE COMPARE?

2016

In 1941, we introduced our first edition of Facts & Figures.

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President
Tax Foundation

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Tax Foundation

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Facts & Figures 2016

How Does Your State Compare?

Table of Contents
Number
1
2
3
4
5
6
7
8
9
10
11

12
13
14

15
16
17
18

19
20
21

Title
Taxes and Tax Measures
Tax Freedom Day by State
State-Local Tax Burdens
State Business Tax Climate Index
State Tax Collections per Capita
State Revenue per Capita
State & Local Tax Collections per
Capita
State & Local Revenue per Capita
Sources of State & Local Tax
Collections
Federal Aid as a Percentage of
State General Revenue
Federal Income Tax Payments by
Income Percentile
Federal Tax Rates
Individual Income Taxes
State Individual Income Tax Rates
State Individual Income Tax
Collections per Capita
State & Local Individual Income
Tax Collections per Capita
Corporate Income Taxes
State Corporate Income Tax Rates
State Corporate Income Tax
Collections per Capita
State and Local Corporate Income
Tax Collections per Capita
State Gross Receipts Taxes
General Sales Taxes
State & Local Sales Tax Rates
State General Sales Tax
Collections per Capita
State & Local General Sales Tax
Collections per Capita

Date
2015
2012
2016
2014
2013
2013
2013
2013
2013
2013
2016

2016
2014
2013

2016
2014
2013
2016

2016
2014
2013

Table of Contents, Continued

22
23
24
25
26
27
28
29
30

31
32
33

Excise Taxes
State Gasoline Tax Rates
Share of State & Local Road
Spending Covered by State &
Local Tolls, User Fees, & User
Taxes
State Cigarette Excise Tax Rates
State Spirits Excise Tax Rates
State Wine Excise Tax Rates
State Beer Excise Tax Rates
State & Local Cell Phone Tax
Rates
Sales Tax Treatment of Groceries,
Candy, & Soda
State & Local Excise & Selective
Sales Tax Collections per Capita
Property Taxes
Property Taxes Paid as a
percentage of Owner-Occupied
Housing Value
State & Local Property Tax
Collections per Capita
State Capital Stock Tax Rates

35

Estate and Inheritance Taxes

Estate Tax Rates & Exemptions
Inheritance Tax Rates &
Exemptions

36
37

State Debt
State Debt per Capita
State & Local Debt per Capita

38
39

Data
Income per Capita by State
People per Household by State

34

2016
2013
2016
2016
2016
2016
2015
2016
2013

2014
2013
2016

2016
2016

2013
2012

2014
2013-2014

Table 1.

Tax Freedom Day by State

Calendar Year 2015

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Tax Freedom
Day
Rank
April 24
April 9
4
April 15
15
April 15
15
April 14
10
May 3
46
April 25
36
May 13
49
April 20
26
April 20
26
April 15
15
April 19
25
April 14
10
April 30
43
April 18
24
April 16
18
April 21
31
April 11
6
April 2
1
April 14
10
May 5
47
May 2
45
April 20
26
April 30
43
April 4
2
April 14
10

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Tax Freedom
Day
Rank
April 17
20
April 17
20
April 20
26
April 23
35
May 13
49
April 11
6
May 8
48
April 16
18
April 29
41
April 17
20
April 14
10
April 22
32
April 25
36
April 26
39
April 12
8
April 8
3
April 9
4
April 17
20
April 20
26
April 22
32
April 27
40
April 29
41
April 13
9
April 25
36
April 22
32
April 23
(35)

Note: Tax Freedom Day represents how long into the year Americans work
before they have earned enough money to pay all federal, state, and local
taxes for the year. New Tax Freedom Day data is released every spring at
www.TaxFreedomDay.org. D.C.s rank does not affect states ranks, but
the figure in parentheses indicates where it would rank if included.
Source: Tax Freedom Day 2015, which is based on data from the Bureau
of Economic Analysis.

Taxes and Tax Measures

Table 2.

State-Local Tax Burdens per Capita & as

a Percentage of Income
Fiscal Year 2012

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.

State-Local Tax
Burden as a Share
Total Tax Burden
of State Income Rank
(per Capita)
9.9%
$4,420
8.7%
37
$3,067
6.5%
50
$3,229
8.8%
36
$3,276
10.1%
17
$3,519
11.0%
4
$5,237
8.9%
34
$4,304
12.6%
2
$7,869
10.2%
13
$4,412
8.9%
34
$3,738
9.1%
32
$3,426
10.2%
13
$4,576
9.3%
26
$3,318
11.0%
4
$5,235
9.5%
22
$3,585
9.2%
30
$4,037
9.5%
22
$4,131
9.5%
22
$3,298
7.6%
45
$2,950
10.2%
13
$3,997
10.9%
7
$5,920
10.3%
10
$5,872
9.4%
25
$3,631
10.8%
8
$5,185
8.6%
40
$2,742
9.3%
26
$3,591
8.7%
37
$3,389
9.2%
30
$4,197
8.1%
43
$3,349
7.9%
44
$3,961
12.2%
3
$6,926
8.7%
37
$3,141
12.7%
1
$6,993
9.8%
18
$3,659

Taxes and Tax Measures

Table 2, Continued.

State-Local Tax Burdens per Capita & as

a Percentage of Income
Fiscal Year 2012

State
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

State-Local Tax
Burden as a Share
Total Tax Burden
of State Income Rank
(per Capita)
9.0%
33
$4,867
9.8%
18
$3,924
8.6%
40
$3,515
10.3%
10
$4,095
10.2%
13
$4,589
10.8%
8
$4,998
8.4%
42
$2,936
7.1%
48
$3,318
7.3%
47
$2,805
7.6%
45
$3,340
9.6%
21
$3,556
10.3%
10
$4,557
9.3%
26
$4,623
9.3%
26
$4,541
9.8%
18
$3,331
11.0%
4
$4,734
7.1%
48
$4,407
10.6%
(10)
$7,541

Note: Data for years 1977 to present are available at www.taxfoundation.

org/burdens. Payments made to out-of-state governments are tallied in
the taxpayers state of residence where possible. D.C.s rank does not
affect states ranks, but the figure in parentheses indicates where it would
rank if included. See Table 39 for average people per household by state.
Source: Tax Foundation, State-Local Tax Burdens FY 2012.

Taxes and Tax Measures

Table 3.

2016 State Business Tax Climate Index

As of July 1, 2015

State
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.

Overall
Index
Rank
29
3
24
38
48
18
44
14
4
39
31
19
23
8
40
22
28
37
34
41
25
13
47
20
17
6
27
5
7
50
35
49
15
26

Ranking on Five Component Taxes

Ind.
Corp. Income Sales Unemp. Prop.
Tax
Tax
Tax
Ins. Tax
Tax
25
22
41
26
17
30
1
5
21
21
22
19
49
9
6
42
29
43
43
27
35
50
40
13
13
15
16
44
33
12
33
36
29
20
49
50
33
1
4
15
17
1
17
3
20
9
42
35
37
31
10
37
14
24
14
24
23
33
45
4
36
10
11
39
45
20
11
24
14
5
49
32
32
34
40
40
18
9
10
19
29
30
9
46
23
38
27
50
5
28
45
26
10
41
41
19
45
8
28
42
39
13
18
47
46
11
15
7
48
26
46
46
36
29
30
13
21
28
8
35
3
28
23
12
8
23
20
3
18
9
31
24
26
2
39
4
1
39
42
7
48
9
2
44
43
43
48
47
31
50
27
34
48
7
1
12
49
42
32
47
7
14
31
11
32
14
35
22
16
3

Taxes and Tax Measures

Table 3, Continued.

2016 State Business Tax Climate Index

As of July 1, 2015

State
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Overall
Index
Rank
42
33
11
32
45
36
2
16
10
9
46
30
12
21
43
1
(42)

Ranking on Five Component Taxes

Ind.
Corp. Income Sales Unemp. Prop.
Tax
Tax
Tax
Ins. Tax
Tax
26
47
30
6
11
8
40
38
1
18
37
31
4
27
10
47
17
25
50
38
34
38
27
49
44
16
41
19
35
25
1
1
34
40
22
18
8
46
25
37
41
6
37
15
34
5
12
16
19
2
44
44
15
17
48
6
39
6
38
29
28
6
45
23
24
21
25
21
22
16
32
43
13
36
33
1
1
12
30
36
(36)
(34)
(40)
(27)
(39)

Note: The State Business Tax Climate Index measures how each states
tax laws affect economic performance. A rank of 1 means the states tax
system is more favorable for business; a rank of 50 means the states tax
system is less favorable for business. Component rankings do not average
to the total. States without a given tax rank equally as number 1. D.C.s
ranks do not affect states ranks, but the figures in parentheses indicate
where it would rank if included.
Source: Tax Foundation, 2016 State Business Tax Climate Index.

Taxes and Tax Measures

Table 4.

State Tax Collections per Capita

Fiscal Year 2014

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$2,677
$1,924
$4,601
$1,973
$3,021
$3,594
$2,230
$4,501
$3,432
$1,806
$1,864
$4,283
$2,277
$3,040
$2,564
$2,675
$2,534
$2,524
$2,095
$2,895
$3,189
$3,762
$2,505
$4,267
$2,532
$1,860

Rank
43
3
42
15
10
38
4
11
49
46
5
37
14
26
22
28
30
40
17
13
9
31
6
29
47

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Collections
per Capita
$2,618
$2,609
$2,560
$1,726
$3,332
$2,759
$3,909
$2,376
$8,458
$2,335
$2,362
$2,465
$2,675
$2,817
$1,873
$1,903
$1,817
$2,085
$2,174
$4,724
$2,292
$2,789
$2,903
$2,857
$3,881

Rank
24
25
27
50
12
21
7
33
1
35
34
32
22
19
45
44
48
41
39
2
36
20
16
18
8

Note: D.C. is included only in combined state and local data. See Table 39
for average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 5.

State Revenue per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Revenue per
Capita
Rank
$5,403
$4,712
39
$16,653
1
$4,400
44
$5,852
19
$5,719
21
$4,388
45
$7,074
8
$8,423
5
$3,814
50
$3,842
49
$7,684
7
$4,551
42
$5,086
35
$5,098
34
$5,994
16
$5,267
28
$5,212
31
$5,458
25
$6,014
15
$5,859
17
$6,884
9
$5,489
24
$6,393
13
$5,854
18
$4,412
43

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Revenue per
Capita
Rank
$5,686
22
$5,253
30
$4,086
48
$4,636
41
$6,047
14
$6,850
10
$8,390
6
$4,832
37
$11,138
2
$5,267
28
$5,398
27
$5,813
20
$5,457
26
$6,585
12
$4,647
40
$4,774
38
$4,218
47
$4,262
46
$5,101
33
$8,986
4
$4,976
36
$5,115
32
$6,687
11
$5,620
23
$10,168
3

Note: Revenue refers to the Census Bureaus General Revenue

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

Taxes and Tax Measures

Table 6.

State & Local Tax Collections per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$4,600
$3,048
$9,211
$3,417
$3,639
$5,328
$4,339
$7,263
$4,611
$3,378
$3,324
$5,708
$3,165
$5,374
$3,793
$4,459
$4,457
$3,508
$3,796
$4,818
$5,470
$5,723
$3,750
$5,548
$3,431
$3,460

Rank
50
1
44
36
13
23
4
19
45
46
8
48
12
33
20
21
40
32
15
10
7
34
9
43
42

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Collections
per Capita
$3,798
$4,653
$3,877
$4,197
$6,309
$3,673
$8,049
$3,610
$8,823
$4,274
$3,492
$3,909
$4,626
$5,131
$3,196
$3,509
$3,106
$3,863
$3,509
$5,420
$4,239
$4,416
$3,899
$4,803
$5,795
$9,514

Rank
31
17
29
26
5
35
3
37
2
24
41
27
18
14
47
38
49
30
38
11
25
22
28
16
6
(1)

Note: Revenue refers to the Census Bureaus General Revenue classification. This measure includes revenue such as taxes, fees, licenses,
and intergovernmental revenue but excludes revenue from government
enterprises such as utilities and liquor stores, as well as insurance trust
revenue. D.C.s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average
people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 7.

State & Local Revenue per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$8,503
$7,243
$20,651
$6,686
$7,237
$9,320
$8,254
$10,425
$10,005
$6,979
$6,541
$9,863
$6,432
$8,518
$7,492
$9,176
$8,383
$6,985
$8,534
$8,525
$9,126
$9,774
$7,842
$9,495
$8,201
$7,133

Rank
41
1
47
42
13
27
5
7
45
49
8
50
21
33
14
25
44
19
20
15
10
31
12
29
43

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Collections
per Capita
$7,950
$8,714
$6,727
$7,459
$9,856
$8,773
$13,175
$7,492
$14,003
$8,251
$7,464
$8,657
$8,471
$9,564
$7,380
$7,373
$6,559
$7,250
$7,359
$10,416
$7,780
$8,414
$8,407
$8,367
$14,485
$18,397

Rank
30
17
46
36
9
16
4
33
3
28
35
18
22
11
37
38
48
40
39
6
32
23
24
26
2
(2)

Note: Revenue refers to the Census Bureaus General Revenue classification. This measure includes revenue such as taxes, fees, licenses,
and intergovernmental revenue but excludes revenue from government
enterprises such as utilities and liquor stores, as well as insurance trust
revenue. D.C.s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average
people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 8.

Sources of State & Local Tax Collections,

Percentage of Total from Each Source
Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.

Property
31.3%
18.0%
20.8%
29.5%
18.1%
25.6%
30.7%
37.5%
17.9%
36.0%
30.4%
16.5%
28.0%
36.9%
25.5%
34.0%
32.0%
20.9%
22.4%
39.6%
27.5%
36.2%
35.2%
27.9%
26.2%
28.2%
37.0%
35.4%
25.1%
64.1%
47.4%
18.6%

General
Sales
22.5%
29.6%
3.2%
39.8%
35.8%
21.7%
26.8%
14.8%
0.0%
34.2%
27.6%
38.8%
25.9%
14.1%
27.3%
20.5%
29.3%
19.6%
38.6%
16.7%
12.7%
13.5%
22.8%
17.1%
31.1%
25.4%
0.0%
23.1%
36.8%
0.0%
15.0%
38.2%

Other
Individual Corporate Taxes
Income
Income
(a)
23.3%
3.6%
19.3%
22.5%
2.6%
27.3%
0.0%
9.3%
66.7%
15.0%
2.9%
12.7%
24.6%
3.7%
17.7%
32.6%
3.6%
16.3%
24.2%
2.9%
15.5%
29.9%
2.2%
15.6%
27.8%
7.4%
46.9%
0.0%
3.1%
26.7%
26.4%
2.4%
13.2%
21.6%
1.5%
21.6%
25.3%
3.9%
16.8%
23.9%
6.4%
18.7%
24.8%
3.1%
19.3%
25.7%
3.1%
16.8%
22.9%
3.0%
12.8%
31.7%
5.0%
22.9%
15.6%
1.4%
22.0%
23.9%
2.7%
17.1%
37.7%
2.9%
19.2%
33.5%
4.9%
11.9%
23.1%
2.4%
16.5%
29.8%
4.5%
20.8%
17.1%
4.1%
21.5%
27.2%
2.2%
17.0%
27.1%
4.4%
31.4%
24.2%
3.2%
14.1%
0.0%
0.0%
38.2%
1.8%
10.0%
24.1%
21.5%
4.1%
12.0%
16.2%
3.5%
23.5%

Taxes and Tax Measures

Table 8, Continued.

Sources of State & Local Tax Collections,

Percentage of Total from Each Source
Fiscal Year 2013

State
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Property
31.0%
25.0%
12.9%
28.4%
17.0%
32.9%
29.7%
44.5%
33.7%
35.1%
27.0%
40.4%
27.1%
43.0%
33.7%
30.6%
20.5%
38.4%
37.5%
31.9%

General
Sales
16.3%
22.0%
22.9%
21.4%
33.5%
0.0%
16.8%
16.3%
23.4%
39.9%
40.1%
31.9%
24.9%
10.5%
14.0%
44.8%
17.4%
17.3%
25.7%
17.6%

Ind.
Income
31.7%
31.1%
10.1%
29.7%
21.7%
40.8%
26.0%
20.2%
22.0%
0.0%
1.3%
0.0%
28.0%
19.5%
31.1%
0.0%
24.9%
26.2%
0.0%
26.6%

Corporate
Income
7.3%
3.6%
3.5%
1.0%
4.3%
3.4%
4.3%
2.7%
2.5%
1.3%
6.2%
0.0%
3.2%
3.1%
2.2%
0.0%
3.4%
3.5%
0.0%
7.3%

Other
Taxes
(a)
13.7%
18.2%
50.5%
19.5%
23.4%
23.0%
23.1%
16.4%
18.3%
23.8%
25.3%
27.7%
16.8%
23.8%
18.9%
24.6%
33.9%
14.7%
36.8%
16.7%

(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.
Note: Percentages may not add to 100 due to rounding.
Source: Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 9.

Federal Aid as a Percentage of State

General Revenue
Fiscal Year 2013

Fed. Aid as a
Percentage
of General
State
Revenue
Rank
U.S.
30.03%
Ala.
36.15%
9
Alaska
22.37%
48
Ariz.
34.85%
14
Ark.
32.87%
22
Calif.
24.96%
42
Colo.
27.79%
35
Conn.
23.38%
46
Del.
24.75%
45
Fla.
31.46%
28
Ga.
37.31%
7
Hawaii
21.49%
49
Idaho
34.37%
15
Ill.
25.89%
40
Ind.
33.41%
20
Iowa
31.92%
27
Kans.
24.85%
44
Ky.
35.10%
12
La.
41.94%
2
Maine
35.30%
10
Md.
28.62%
33
Mass.
28.66%
32
Mich.
32.81%
23
Minn.
26.38%
39
Miss.
42.89%
1
Mo.
38.21%
5

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Fed. Aid as a
Percentage
of General
Revenue
Rank
37.42%
6
32.13%
26
24.95%
43
27.07%
38
25.54%
41
36.57%
8
28.01%
34
32.52%
25
18.97%
50
33.61%
19
33.79%
17
34.98%
13
30.42%
29
33.63%
18
30.23%
30
39.03%
4
39.49%
3
32.62%
24
29.03%
31
33.18%
21
22.88%
47
27.30%
37
34.14%
16
27.73%
36
35.18%
11

Note: Figures are calculated by dividing each states Intergovernmental

Revenue into its General Revenue. General Revenue includes all tax
revenue but excludes utility revenue, liquor store revenue, and investment
income from state pension funds. D.C. is included only in combined state
and local data.
Source: Census Bureau; Tax Foundation calculations.

Taxes and Tax Measures

Table 10.

Federal Income Tax Payments by Income

Percentile
Calendar Year 2013

Income
Group's
Group's
Income
Taxes Paid Share of
Share of
Average
Percentile
($ millions) Total AGI Income Taxes Tax Rate
All Taxpayers $1,231,911 100.0%
100.0%
Top 1%
$465,705
19.0%
37.8%
27.1%
Top 5%
$721,242
34.4%
58.6%
23.2%
Top 10%
$859,863
45.9%
69.8%
20.8%
Top 25%
$1,062,798
68.1%
86.3%
17.3%
Top 50%
$1,197,603
88.5%
97.2%
15.0%
Bottom 50%
$34,307
11.5%
2.8%
3.3%

Note: There are 138,313,155 total federal income tax filers. Total adjusted
gross income (AGI) is $9,033,840,000,000. The top 1% of earners have
AGI above $428,713; the top 5% have AGI above $179,760; the top 10%
have AGI above $127,695; the top 25% have AGI above $74,955; and the
top 50% have AGI above $36,841.
Source: Tax Foundation, Summary of Latest Federal Individual Income Tax
Data (November 2015).

Taxes and Tax Measures

Table 11.

Selected Federal Tax Rates

Calendar Year 2016

Individual Income Tax

Single
Rates
Brackets
10%
>
$0
15%
>
$9,275
25%
>
$37,650
28%
>
$91,150
33%
>
$190,150
35%
>
$413,350
39.6%
>
$415,050
Married Filing Jointly
Rates
Brackets
10%
>
$0
15%
>
$18,450
25%
>
$74,900
28%
>
$151,200
33%
>
$230,450
35%
>
$411,500
39.6%
>
$464,850
Head of Household
Rates
Brackets
10%
>
$0
15%
>
$13,250
25%
>
$50,400
28%
>
$130,150
33%
>
$210,800
35%
>
$413,350
39.6%
>
$441,000

Social Security and Medicare

Payroll Taxes (a)
15.3%
>
$0
2.9%
>
$118,500
3.8%
>
$200,000
Corporate Income Tax
Rates
Brackets
15%
>
$0
25%
>
$50,000
34%
>
$75,000
39%
>
$100,000
34%
>
$335,000
35%
> $10,000,000
38%
> $15,000,000
35%
> $18,333,333
Select Federal Excise Taxes (b)
Item
Rate
Pistols & Revolvers
10%
Other Firearms
11%
Ammunition
11%
Medical Devices
2.3%
Indoor Tanning
10%
Tackle Boxes
3%
Arrow Shafts
49/shaft
Air Transportation
7.5%
Truck Bodies
12%
Liq. Natural Gas
24.3/gallon
Surface Coal
4.4% or
$0.55/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 $118,500. 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 2228, federal gasoline, alcohol, cell phone,
and tobacco excise taxes are included under the Federal line and are in
addition to any state taxes.
Source: Tax Foundation; Internal Revenue Service; Commerce Clearing
House; American Petroleum Institute; Alcohol and Tobacco Tax and Trade
Bureau.

Taxes and Tax Measures

Table 12.

State Individual Income Tax Rates

As of January 1, 2016

State
Ala. (e,f)

Alaska
Ariz. (a)

Ark. (c,d,g)

Calif. (a,d)

Colo.
Conn. (g)

Del. (f)

Rates
2%
4%
5%

Brackets
>
$0
>
$500
>
$3,000
None
2.59% >
$0
2.88% >
$10,000
3.36% >
$25,000
4.24% >
$50,000
4.54% > $150,000
0.9% >
$0
2.5% >
$4,299
3.5% >
$8,399
4.5% >
$12,599
6.0% >
$20,999
6.9% >
$35,099
1.0% >
$0
2.0% >
$7,850
4.0% >
$18,610
6.0% >
$29,372
8.0% >
$40,773
9.3% >
$51,530
10.3% > $263,222
11.3% > $315,866
12.3% > $526,443
13.3% >
4.63% of federal
taxable income
3.0% >
$0
5.0% >
$10,000
5.5% >
$50,000
6.0% > $100,000
6.5% > $200,000
6.9% > $250,000
2.20% >
$2,000
3.90% >
$5,000
4.80% >
$10,000
5.20% >
$20,000
5.55% >
$25,000
6.60% >
$60,000

State
Fla.
Ga.

Hawaii

Idaho (a,d)

Ill.
Ind. (f)
Iowa (d,e)

Kans. (f)

Rates

Brackets
None
1% >
$0
2% >
$750
3% >
$2,250
4% >
$3,750
5% >
$5,250
6% >
$7,000
1.4% >
$0
3.2% >
$2,400
5.5% >
$4,800
6.4% >
$9,600
6.8% >
$14,400
7.2% >
$19,200
7.6% >
$24,000
7.9% >
$36,000
8.25% >
$48,000
1.6% >
$0
3.6% >
$1,452
4.1% >
$2,904
5.1% >
$4,356
6.1% >
$5,808
7.1% >
$7,260
7.4% >
$10,890
3.75% of federal
adjusted gross income
with modifications
3.30% of federal
adjusted gross income
with modifications
0.36% >
$0
0.72% >
$1,539
2.43% >
$3,078
4.50% >
$6,156
6.12% >
$13,851
6.48% >
$23,085
6.80% >
$30,780
7.92% >
$46,170
8.98% >
$69,255
2.70% >
$0
4.60% >
$15,000

Individual Income Taxes

.
State Individual Income Tax Rates
As of January 1, 2016

State
Ky. (f)

La. (e)

Maine (d,h)

Md. (f)

Mass.
Mich. (f)
Minn. (d)

Miss.

Mo. (e,f)

Rates
Brackets
2.0% >
$0
3.0% >
$3,000
4.0% >
$4,000
5.0% >
$5,000
5.8% >
$8,000
6.0% >
$75,000
2% >
$0
4% >
$12,500
6% >
$50,000
5.8% >
$0
6.75% >
$21,049
7.15% >
$37,499
2.00% >
$0
3.00% >
$1,000
4.00% >
$2,000
4.75% >
$3,000
5.00% > $100,000
5.25% > $125,000
5.50% > $150,000
5.75% > $250,000
5.10% >
$0
4.25% of federal
adjusted gross income
with modication
5.35% >
$0
7.05% >
$25,180
7.85% >
$82,740
9.85% > $155,650
3% >
$0
4% >
$5,000
5% >
$10,000
1.5% >
$0
2.0% >
$1,000
2.5% >
$2,000
3.0% >
$3,000
3.5% >
$4,000
4.0% >
$5,000
4.5% >
$6,000
5.0% >
$7,000
5.5% >
$8,000

State
Mont. (a,d,e)

Nebr. (d,g)

Nev.
N.H. (b)
N.J. (f)

N.M.

N.Y. (f,g)

N.C.
N.D. (d)

Individual Income Taxes

Rates
6.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
6.9%
2.46%
3.51%
5.01%
6.84%
5%
1.40%
1.75%
3.50%
5.525%
6.37%
8.97%
1.7%
3.2%
4.7%
4.9%
4.00%
4.50%
5.25%
5.90%
6.45%
6.65%
6.85%
8.82%
5.75%
1.10%
2.04%
2.27%
2.64%
2.90%

Brackets
>
$9,000
>
$0
>
$2,900
>
$5,100
>
$7,800
>
$10,500
>
$13,500
>
$17,400
>
$0
>
$3,060
>
$18,370
>
$29,590
None
>
$0
>
$0
>
$20,000
>
$35,000
>
$40,000
>
$75,000
> $500,000
>
$0
>
$5,500
>
$11,000
>
$16,000
>
$0
>
$8,450
>
$11,650
>
$13,850
>
$21,300
>
$80,150
> $214,000
> $1,070,350
>
$0
>
$0
>
$37,450
>
$90,750
> $189,300
> $411,500

.
State Individual Income Tax Rates
As of January 1, 2016

State
Ohio (a,d,f)

Okla.

Ore. (d,e,f)

Pa. (f)
R.I. (d)

S.C. (d)

S.D.
Tenn. (b)
Texas
Utah
Vt. (d)

Rates
0.495%
0.990%
1.980%
2.476%
2.969%
3.465%
3.960%
4.597%
4.997%
0.50%
1.00%
2.00%
3.00%
4.00%
5.00%
5.0%
7.0%
9.0%
9.9%
3.07%
3.75%
4.75%
5.99%
3%
4%
5%
6%
7%
6%
5%
3.55%
6.80%
7.80%
8.80%
8.95%

Brackets
>
$0
>
$5,200
>
$10,400
>
$15,650
>
$20,900
>
$41,700
>
$83,350
> $104,250
> $208,500
>
$0
>
$1,000
>
$2,500
>
$3,750
>
$4,900
>
$7,200
>
$0
>
$3,350
>
$8,450
> $125,000
>
$0
>
$0
>
$60,850
> $138,300
>
$2,920
>
$5,840
>
$8,760
>
$11,680
>
$14,600
None
>
$0
None
>
$0
>
$0
>
$39,900
>
$93,400
> $192,400
> $415,600

State
Va.

Wash.
W.Va.

Wis. (d)

Wyo.
D.C.

Rates
2.00%
3.00%
5.00%
5.75%
3.0%
4.0%
4.5%
6.0%
6.5%
4.00%
5.84%
6.27%
7.65%
4.00%
6.00%
7.00%
8.50%
8.95%

Brackets
>
$0
>
$3,000
>
$5,000
>
$17,000
None
>
$0
>
$10,000
>
$25,000
>
$40,000
>
$60,000
>
$0
>
$11,150
>
$22,230
> $244,750
None
>
$0
>
$10,000
>
$40,000
>
$60,000
> $350,000

Individual Income Taxes

Table 12, Continued.

State Individual Income Tax Rates

As of January 1, 2016

(a) 2016 rates but 2015 brackets for California, Idaho, Montana, and
Ohio. Laws in these states forbid revenue officials from inflation indexing
brackets until midyear. Arizona will begin inflation adjusting in 2016.
(b) Tax applies to interest and dividend income only.
(c) Rates apply to individuals earning more than $75,000. Two special tax
tables exist for low- and middle-income individuals: one for individuals
below $21,000 in income and one for those between $21,000 and
$75,000. Additionally, those between $75,000 and $80,000 in income
receive a small bracket adjustment.
(d) Bracket levels are 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. Fourteen states have county- or citylevel income taxes; the average rate within each jurisdiction is: 0.5% in
Alabama; 0.63% in Delaware; 1.56% in Indiana; 0.45% in Iowa; <0.01% in
Kansas; 2.10% in Kentucky; 2.90% in Maryland; 1.75% in Michigan; 0.5%
in Missouri; 0.50% in New Jersey; 2.11% in New York; 2.25% in Ohio;
0.36% in Oregon; and 2.96% in Pennsylvania. Weighted local rates are
from the Tax Foundation, 2016 State Business Tax Climate Index.
(g) Arkansas, Connecticut, 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.
Note: Brackets are for single taxpayers. Some states double bracket
widths for joint filers (Ala., Ariz, Conn., Hawaii, Idaho, Kans., La., Maine,
Nebr., Ore.). New York doubles all except the 6.85% bracket, which is
effective at $300,000. California doubles all but the top bracket. Some
states increase but do not double brackets for joint filers (Ga., Minn.,
N.M., N.C., N.D., Okla., R.I., Vt., Wis.). Maryland decreases some and
increases others. New Jersey adds a 2.45% rate and doubles some bracket
widths. Consult the Tax Foundation website for tables for married joint
filers and married separate filers.
Source: Tax Foundation; state tax statutes, forms, and instructions;
Commerce Clearing House.

Individual Income Taxes

Table 13.

State Individual Income Tax Collections

per Capita
Fiscal Year 2014

State
U.S.
Ala.
Alaska (a)
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla. (a)
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita Rank
$975
$662
37
$0
-$515
41
$877
26
$1,753
4
$1,057
17
$2,162
2
$1,112
14
$0
-$888
24
$1,229
11
$818
30
$1,247
10
$742
33
$1,028
21
$865
27
$850
28
$592
39
$1,063
16
$1,301
9
$1,961
3
$794
31
$1,746
5
$557
40
$884
25

State
Mont.
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (a)
Tenn. (b)
Texas (a)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)

Collections
per Capita Rank
$1,039
19
$1,128
13
$0
-$70
42
$1,340
7
$622
38
$2,176
1
$1,045
18
$674
36
$726
34
$764
32
$1,674
6
$845
29
$1,032
20
$709
35
$0
-$37
43
$0
-$981
22
$1,077
15
$1,306
8
$0
-$958
23
$1,180
12
$0
--

(a) State has no individual income tax.

(b) State does not tax wage income but does tax interest and dividend
income.
Note: D.C. is included only in combined state and local data. See Table 39
for average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Individual Income Taxes

Table 14.

State & Local Individual Income Tax Collections per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska (a)
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla. (a)
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita Rank
$1,070
$687
37
$0
-$512
41
$896
30
$1,739
5
$1,049
22
$2,172
2
$1,283
10
$0
-$878
32
$1,232
14
$801
34
$1,283
10
$941
29
$1,145
17
$1,022
25
$1,111
20
$592
39
$1,153
16
$2,061
3
$1,919
4
$866
33
$1,651
6
$587
40
$942
28

State
Mont.
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (a)
Tenn. (b)
Texas (a)
Utah
Vt.
Va.
Wash. (a)
W.Va.
Wis.
Wyo. (a)
D.C.

Collections
per Capita Rank
$1,031
24
$1,124
18
$0
-$75
42
$1,359
8
$595
38
$2,550
1
$1,124
18
$887
31
$1,268
12
$757
35
$1,594
7
$1,201
15
$1,034
23
$704
36
$0
-$40
43
$0
-$982
26
$1,057
21
$1,318
9
$0
-$969
27
$1,258
13
$0
-$2,526
(2)

(a) State has no individual income tax.

(b) State does not tax wage income but does tax interest and dividend
income.
Note: D.C.s rank does not affect states ranks, but the figure in
parentheses indicates where it would rank if included. See Table 39 for
average people per household by state.
Source:Census Bureau; Tax Foundation calculations.

Individual Income Taxes

Table 15.

State Corporate Income Tax Rates

As of January 1, 2016

State
Ala.
Alaska

Rates
6.5%
0%
2%
3%
4%
5%
6%
7%
8%
9%
9.4%
Ariz.
5.5%
Ark. (a)
1%
2%
3%
5%
6%
6.5%
Calif.
8.84%
Colo.
4.63%
Conn. (b)
9%
Del. (c)
8.7%
Fla.
5.5%
Ga.
6%
Hawaii
4.4%
5.4%
6.4%
Idaho
7.4%
Ill. (d)
7.75%
Ind. (e)
6.5%
Iowa
6%
8%
10%
12%
Kans.
4%
7%
Ky.
4%
5%
6%

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

Brackets
$0
$0
$25,000
$49,000
$74,000
$99,000
$124,000
$148,000
$173,000
$198,000
$222,000
$0
$0
$3,000
$6,000
$11,000
$25,000
$100,000
$0
$0
$0
$0
$0
$0
$0
$25,000
$100,000
$0
$0
$0
$0
$25,000
$100,000
$250,000
$0
$50,000
$0
$50,000
$100,000

State
La.

Maine

Md.
Mass.
Mich.
Minn.
Miss.

Mo.
Mont.
Nebr.
Nev.
N.H.
N.J. (f)
N.M. (g)

N.Y.
N.C.
N.D.

Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.

Rates
4%
5%
6%
7%
8%
3.50%
7.93%
8.33%
8.93%
8.25%
8.00%
6.00%
9.8%
3%
4%
5%
6.25%
6.75%
5.58%
7.81%
8.5%
9%
4.8%
6.4%
6.6%
6.5%
4.0%
1.41%
3.55%
4.31%
6%
6.6%
7.6%
9.99%
7%
5%

Brackets
>
$0
>
$25,000
>
$50,000
>
$100,000
>
$200,000
>
$0
>
$25,000
>
$75,000
>
$250,000
>
$0
>
$0
>
$0
>
$0
>
$0
>
$5,000
>
$10,000
>
$0
>
$0
>
$0
>
$100,000
(c)
>
$0
>
$100,000
>
$0
>
$500,000
> $1,000,000
>
$0
>
$0
>
$0
>
$25,000
>
$50,000
(c)
>
$0
>
$0
> $1,000,000
>
$0
>
$0
>
$0
None

Corporate Income Taxes

Table 15, Continued.

State Corporate Income Tax Rates

As of January 1, 2016

State
Tenn.
Texas
Utah
Vt.

Va. (c)
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rates
6.5%
5%
6.0%
7.0%
8.5%
6%
6.5%
7.9%
9.40%

>
(c)
>
>
>
>
>
(c)
>
>
None
>

Brackets
$0
$0
$0
$10,000
$25,000
$0
$0
$0
$0

(a) Arkansas assesses a surcharge of 3% of the taxpayers total liability.

(b) The 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.
(c) Nevada, 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 gross receipts taxes in addition to corporate income
taxes.
(d) Illinois rate includes two separate corporate income taxes, one at a
5.25% rate and one at a 2.5% rate.
(e) The tax rate in Indiana will decrease to 6.25% on July 1, 2016.
(f) 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.
(g) The tax rate in New Mexico will decrease to 6.2% in 2017.
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 Clearing House.

Corporate Income Taxes

Table 16.

State Corporate Income Tax Collections

per Capita
Fiscal Year 2014

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del. (b)
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita Rank
$145
$84
42
$555
1
$85
41
$134
23
$228
10
$134
23
$175
14
$298
6
$103
34
$93
37
$89
38
$116
28
$333
4
$131
25
$125
26
$114
29
$153
19
$104
33
$138
21
$164
17
$325
5
$89
38
$241
9
$176
13
$59
44

Collections
State
per Capita Rank
Mont.
$147
20
Nebr.
$163
18
Nev. (a)
$0
-N.H.
$409
2
N.J.
$265
7
N.M.
$99
36
N.Y.
$246
8
N.C.
$137
22
N.D.
$338
3
Ohio (b)
$0
-Okla.
$102
35
Ore.
$125
26
Pa.
$180
11
R.I.
$114
29
S.C.
$68
43
S.D. (a)
$29
45
Tenn.
$180
11
Texas (b)
$0
-Utah
$105
32
Vt.
$169
16
Va. (b)
$89
38
Wash. (a,b)
$0
-W.Va.
$110
31
Wis.
$171
15
Wyo. (a)
$0
--

(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.
Note: D.C. is included only in combined state and local data. See Table 39
for average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Corporate Income Taxes

Table 17.

State & Local Corporate Income Tax Collections per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del. (b)
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$168
$79
$856
$100
$136
$194
$124
$159
$341
$106
$80
$88
$124
$346
$119
$139
$133
$175
$55
$129
$160
$281
$90
$251
$139
$75

Rank
42
1
36
24
11
31
18
5
35
41
39
31
4
33
21
25
13
44
29
17
7
38
9
21
43

Collections
State
per Capita
Mont.
$169
Nebr.
$147
Nev. (a)
$0
N.H.
$418
N.J.
$256
N.M.
$128
N.Y.
$591
N.C.
$131
N.D.
$312
Ohio (b)
$44
Okla.
$152
Ore.
$132
Pa.
$201
R.I.
$137
S.C.
$81
S.D.
$44
Tenn.
$193
Texas (a,b)
$0
Utah
$114
Vt.
$168
Va. (b)
$93
Wash. (a,b)
$0
W.Va.
$131
Wis.
$166
Wyo. (a)
$0
D.C.
$698

Rank
14
20
-3
8
30
2
27
6
45
19
26
10
23
40
45
12
-34
15
37
-27
16
-(2)

(a) No corporate income tax.

(b) The Census Bureau does not classify revenue from gross receipts
taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as
corporate tax revenue. See Table 18 for gross receipts taxes.
Note: D.C.s rank does not affect states ranks, but the figure in
parentheses indicates where it would rank if included. See Table 39 for
average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Corporate Income Taxes

Table 18.

State Gross Receipts Taxes

As of January 1, 2016

State

Range of Rates

Del.

Name of Tax
Manufacturers' & Merchants'
License Tax
Nev. Commerce Tax
Ohio Commercial Activities Tax (CAT)
Texas Margin Tax
Va. (a) Business/Professional/
Occupational License Tax (BPOL)
Wash. Business & Occupation Tax (B&O)

0.0945% to .7468%
0.0051%-0.331%
0.26%
0.331% to .75%
0.02% - 0.58%
0.13% - 3.3%

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

Corporate Income Taxes

Table 19.

State & Local Sales Tax Rates

As of Jan 1, 2016

State
Ala.
Alaska
Ariz.
Ark.
Calif. (b)
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii (c)
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont. (d)
Nebr.
Nev.
N.H.
N.J. (e)
N.M. (c)
N.Y.

State Tax
Rate
4.00%
-5.60%
6.50%
7.50%
2.90%
6.35%
-6.00%
4.00%
4.00%
6.00%
6.25%
7.00%
6.00%
6.50%
6.00%
4.00%
5.50%
6.00%
6.25%
6.00%
6.875%
7.00%
4.225%
-5.50%
6.85%
-7.00%
5.125%
4.00%

Rank
38
-28
9
1
45
12
-16
38
38
16
13
2
16
9
16
38
29
16
13
16
7
2
37
-29
8
-2
32
38

General Sales Taxes

Avg.
Local Tax Combined
Rate (a)
Rate
4.97%
8.97%
1.78%
1.78%
2.65%
8.25%
2.80%
9.30%
0.98%
8.48%
4.62%
7.52%
-6.35%
--0.66%
6.66%
3.01%
7.01%
0.35%
4.35%
0.03%
6.03%
2.39%
8.64%
-7.00%
0.79%
6.79%
2.10%
8.60%
-6.00%
5.00%
9.00%
-5.50%
-6.00%
-6.25%
-6.00%
0.39%
7.27%
0.07%
7.07%
3.64%
7.86%
--1.37%
6.87%
1.13%
7.98%
---0.03%
6.97%
2.38%
7.51%
4.49%
8.49%

Rank
4
46
11
2
10
15
31
-30
21
45
36
7
22
28
8
37
3
42
37
33
37
17
20
14
-26
13
-24
16
9

Table 19, Continued.

State & Local Sales Tax Rates

As of Jan 1, 2016

State
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D. (c)
Tenn.
Texas
Utah (b)
Vt.
Va. (b)
Wash.
W.Va.
Wis.
Wyo.
D.C.

State Tax
Rate
4.75%
5.00%
5.75%
4.50%
-6.00%
7.00%
6.00%
4.00%
7.00%
6.25%
5.95%
6.00%
5.30%
6.50%
6.00%
5.00%
4.00%
5.75%

Rank
35
33
27
36
-16
2
16
38
2
13
26
16
31
9
16
33
38
(27)

Avg.
Local Tax Combined
Rate (a)
Rate
2.15%
6.90%
1.82%
6.82%
1.39%
7.14%
4.32%
8.82%
--0.34%
6.34%
-7.00%
1.22%
7.22%
1.84%
5.84%
2.46%
9.46%
1.92%
8.17%
0.74%
6.69%
0.17%
6.17%
0.33%
5.63%
2.39%
8.89%
0.20%
6.20%
0.41%
5.41%
1.42%
5.42%
-5.75%

Rank
25
27
19
6
-32
22
18
40
1
12
29
35
41
5
34
44
43
(41)

(a) City, county, and municipal rates vary. These rates are weighted by
population to compute an average local tax rate.
(b) Three states levy mandatory, statewide local add-on sales taxes at the
state level: California (1%), Utah (1.25%), and Virginia (1%). We include
these in their state sales tax rates.
(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, the 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.
Note: D.C.s ranks do not affect states ranks, but the figures in parentheses indicate where it would rank if included.
Source: Sales Tax Clearinghouse; Tax Foundation calculations.

General Sales Taxes

Table 20.

State General Sales Tax Collections per

Capita
Fiscal Year 2014

Collections
State
per Capita Rank
U.S.
$851
Ala.
$494
43
Alaska (a)
$0
-Ariz.
$891
21
Ark.
$1,055
12
Calif.
$960
17
Colo.
$488
44
Conn.
$1,108
7
Del. (a)
$0
-Fla.
$1,079
9
Ga.
$508
42
Hawaii (b) $1,989
1
Idaho
$840
26
Ill.
$661
34
Ind.
$1,061
11
Iowa
$855
24
Kans.
$1,028
13
Ky.
$710
30
La.
$629
37
Maine
$896
20
Md.
$702
31
Mass.
$817
27
Mich.
$849
25
Minn.
$997
15
Miss.
$1,104
8
Mo.
$542
41

State
Mont. (a)
Nebr.
Nev.
N.H. (a)
N.J.
N.M. (b)
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore. (a)
Pa.
R.I.
S.C.
S.D. (b)
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Collections
per Capita Rank
$0
-$937
19
$1,349
4
$0
-$994
16
$1,006
14
$641
36
$588
39
$1,784
2
$881
22
$670
33
$0
-$742
29
$868
23
$698
32
$1,072
10
$946
18
$1,199
6
$619
38
$566
40
$427
45
$1,666
3
$661
34
$804
28
$1,310
5

(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 the Census Bureau includes in sales tax collections data. D.C.
is included only in combined state and local data. See Table 18 for
information on gross receipts taxes. See Table 39 for average people per
household by state.
Source: Census Bureau; Tax Foundation calculations.

General Sales Taxes

Table 21.

State & Local General Sales Tax

Collections per Capita
Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita Rank
$1,034
$902
28
$294
46
$1,361
9
$1,303
12
$1,159
17
$1,162
16
$1,072
20
$0
-$1,155
18
$916
25
$2,214
1
$821
34
$759
39
$1,034
22
$913
27
$1,307
11
$687
42
$1,465
5
$807
35
$693
41
$773
38
$855
31
$946
24
$1,067
21
$880
29

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Collections
per Capita Rank
$0
-$1,075
19
$1,425
6
$0
-$949
23
$1,403
7
$1,310
10
$795
36
$2,024
2
$915
26
$1,171
15
$0
-$778
37
$837
32
$749
40
$1,398
8
$1,247
13
$1,231
14
$873
30
$571
45
$593
44
$1,978
3
$677
43
$831
33
$1,489
4
$1,671
(4)

Note: Some states levy gross receipts taxes in addition to sales taxes,
which the Census Bureau includes in collections data. D.C.s rank does not
affect states ranks, but the figure in parentheses indicates where it would
rank if included. See Table 18 for information on gross receipts taxes. See
Table 39 for average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

General Sales Taxes

Table 22.

State Gasoline Tax Rates

(Cents per Gallon)
As of January 1, 2016

State
Federal
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio

Excise Tax
18.4
16.0
8.95
18.0
21.5
30.0
22.0
25.0
23.0
4.0
26.0
17.0
32.0
19.0
18.0
31.0
24.0
24.6
20.0
30.0
24.6
24.0
19.0
28.5
18.0
17.0
27.0
26.8
23.0
22.2
10.5
17.0
8.05
35.0
23.0
28.0

Excise Taxes

Other Taxes
and Fees

Total

Rank

4.87
3.3
1.0
0.3
10.62
0.0
12.51
0.0
32.58
5.02
25.35
0.0
11.2
11.89
1.0
0.03
1.4
0.01
0.01
8.0
2.54
11.54
0.1
0.79
0.3
0.75
0.9
10.85
1.63
4.0
1.88
34.59
0.25
0.0
0.0

20.87
12.25
19.00
21.80
40.62
22.00
37.51
23.00
36.58
31.02
42.35
32.00
30.18
29.89
32.00
24.03
26.00
20.01
30.01
32.60
26.54
30.54
28.60
18.79
17.30
27.75
27.70
33.85
23.83
14.50
18.88
42.64
35.25
23.00
28.00

40
50
43
38
5
37
6
34
7
17
4
14
20
23
14
31
30
41
21
13
29
18
25
45
46
27
28
11
33
49
44
3
8
34
26

Table 22, Continued.

State Gasoline Tax Rates

(Cents per Gallon)
As of January 1, 2016

State
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Excise Tax
16.0
30.0
0.0
33.0
16.0
28.0
20.0
20.0
29.4
12.1
19.83
44.5
20.5
30.9
23.0
23.5

Other Taxes
and Fees
1.0
1.10
50.4
1.0
0.75
2.0
1.4
0.0
0.01
18.36
2.5
0.0
14.1
2.0
1.0
0.0

Total
17.00
31.10
50.40
34.00
16.75
30.00
21.40
20.00
29.41
30.46
22.33
44.50
34.60
32.90
24.00
23.50

Rank
47
16
1
10
48
22
39
42
24
19
36
2
9
12
32
(34)

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

methodology for determining the average tax rate on a gallon of fuel.
Rates may include any of the following: excise taxes, environmental fees,
storage tank taxes, other fees or taxes, and general sales tax. In states
where gasoline is subject to the general sales tax, or where the fuel tax
is based on the average sale price, the average rate determined by API is
sensitive to changes in the price of gasoline. States that fully or partially
apply general sales taxes to gasoline are California, Connecticut, Georgia,
Illinois, Indiana, Michigan, and New York. D.C.s rank does not affect
states ranks, but the figure in parentheses indicates where it would rank
if included.
Source: American Petroleum Institute.

Excise Taxes

Table 23.

Share of State & Local Road Spending

Covered by State & Local Tolls, User
Fees, & User Taxes
Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio

Gasoline
& License
Taxes
41.4%
35.1%
8.8%
43.1%
39.5%
46.7%
44.8%
41.1%
22.1%
52.5%
43.3%
74.4%
43.9%
41.5%
47.9%
45.5%
36.9%
39.4%
27.5%
38.0%
41.0%
36.7%
55.5%
40.1%
34.8%
36.6%
41.4%
37.1%
42.4%
29.7%
26.4%
37.6%
31.5%
63.3%
24.1%
47.4%

Excise Taxes

Rank
37
50
17
26
11
13
23
49
6
15
1
14
21
9
12
33
27
43
29
24
34
5
25
38
35
22
32
18
42
44
31
41
2
47
10

Total: Tolls,
Tolls & User User Fees, &
Fees
User Taxes Rank
11.1%
52.5%
1.4%
36.5%
43
5.4%
14.3%
50
0.8%
43.8%
32
0.7%
40.1%
40
7.4%
54.1%
15
6.5%
51.3%
21
3.9%
44.9%
28
40.6%
62.7%
9
19.7%
72.1%
3
1.8%
45.1%
27
5.3%
79.8%
1
4.2%
48.1%
23
14.3%
55.8%
12
0.6%
48.5%
22
1.4%
46.9%
25
5.7%
42.6%
36
1.1%
40.5%
39
2.4%
29.9%
45
14.3%
52.2%
18
22.0%
63.0%
8
19.0%
55.7%
13
6.3%
61.8%
10
3.3%
43.4%
34
0.2%
34.9%
44
2.2%
38.8%
42
2.6%
44.0%
30
4.3%
41.4%
38
1.3%
43.7%
33
22.7%
52.3%
17
47.2%
73.6%
2
2.0%
39.6%
41
38.4%
69.9%
4
1.3%
64.5%
7
2.2%
26.4%
46
6.6%
53.9%
16

Table 23, Continued.

Share of State & Local Road Spending

Covered by State & Local Tolls, User
Fees, & User Taxes
Fiscal Year 2013

State
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Gasoline
& License
Taxes
48.6%
58.0%
32.6%
38.9%
62.2%
23.5%
51.6%
43.2%
42.0%
24.3%
37.8%
41.8%
34.5%
36.6%
24.3%
22.4%

Rank
8
4
40
28
3
48
7
16
19
45
30
20
39
35
45
(49)

Total: Tolls,
Tolls & User User Fees, &
Fees
User Taxes Rank
11.0%
59.6%
11
6.9%
64.9%
6
14.8%
47.4%
24
5.0%
43.9%
31
7.6%
69.8%
5
1.5%
25.0%
49
0.3%
51.9%
20
11.2%
54.4%
14
3.2%
45.2%
26
1.1%
25.4%
48
7.0%
44.8%
29
10.3%
52.0%
19
9.0%
43.4%
34
5.9%
42.5%
37
1.4%
25.8%
47
6.3%
28.7%
(46)

Note: D.C.s ranks do not affect states ranks, but the figures in
parentheses indicate where it would rank if included.
Source: Tax Foundation calculations from the Census Bureau,State and
Local Government Financeand Federal Highway Administration data. The
state and local table includes state and local road expenses but excludes
federal aid.

Excise Taxes

Table 24.

State Cigarette Excise Tax Rates

(Dollars per 20-Pack)
As of January 1, 2016

State
Federal
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Tax Rate
$1.0066
$0.675
$2.00
$2.00
$1.15

Rank
38
11
11
31

$0.87

34

$0.84
$3.65
$1.60
$1.339
$0.37
$3.20
$0.57
$1.98
$0.995
$1.36
$1.29
$0.60
$0.86
$2.00
$2.00
$3.51
$2.00
$3.00
$0.68
$0.17

36
3
22
28
48
5
43
16
33
27
30
41
35
11
11
4
11
8
37
50

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Tax Rate
$1.70
$0.64
$1.80
$1.78
$2.70
$1.66
$4.35
$0.45
$0.44
$1.60
$1.03
$1.32
$1.60
$3.75
$0.57
$1.53
$0.62
$1.41
$1.70
$3.08
$0.30
$3.025
$0.55
$2.52
$0.60
$2.50

Rank
19
39
17
18
9
21
1
46
47
22
32
29
22
2
43
25
40
26
19
6
49
7
45
10
41
(11)

Note: Local taxes are not included and can be substantial. D.C.s rank does
not states ranks, but the figure in parentheses indicates where it would
rank if included.
Source: RJ Reynolds; state revenue departments; Tax Foundation.

Excise Taxes

Table 25.

State Spirits Excise Tax Rates

(Dollars per Gallon)
As of January 1, 2016

State
Federal
Ala. (b)
Alaska (a)
Ariz.
Ark. (d,e)
Calif. (a)
Colo.
Conn. (a)
Del. (a)
Fla. (a)
Ga. (a)
Hawaii
Idaho (b)
Ill. (a)
Ind. (a)
Iowa (b)
Kans.
Ky. (c)
La. (a)
Maine (b)
Md. (a,e)
Mass. (a)
Mich. (b)
Minn. (d,e)
Miss. (b)
Mo.

Tax Rate
$13.50
$18.25
$12.80
$3.00
$6.88
$3.30
$2.28
$5.40
$3.75
$6.50
$3.79
$5.98
$10.94
$8.55
$2.68
$12.52
$2.50
$7.54
$2.50
$5.82
$4.64
$4.05
$11.94
$8.67
$7.74
$2.00

Rank
4
5
41
19
39
46
28
36
20
35
23
10
14
42
7
43
17
43
24
31
34
9
13
15
48

State
Mont. (b)
Nebr.
Nev. (a)
N.H. (b)
N.J.
N.M.
N.Y. (a)
N.C. (b)
N.D. (a,e)
Ohio (b)
Okla.
Ore. (b)
Pa. (b)
R.I. (a)
S.C. (d)
S.D. (a,e)
Tenn. (d)
Texas (a)
Utah (b)
Vt. (b)
Va. (b)
Wash. (e,f)
W.Va. (b)
Wis.
Wyo. (b)
D.C. (e)

Tax Rate
$9.77
$3.75
$3.60
-$5.50
$6.06
$6.44
$12.48
$4.66
$9.86
$5.56
$22.74
$7.23
$5.40
$5.42
$4.63
$4.46
$2.40
$12.75
$7.71
$19.86
$33.54
$2.11
$3.25
-$5.69

Rank
12
36
38
-26
22
21
8
30
11
25
2
18
28
27
32
33
45
6
16
3
1
47
40
-(25)

(a) Different rates are also applicable according to alcohol content, place
of production, size of container, or place purchased (on- or off-premise or
onboard airlines).
(b) Control states, where the government controls all sales. Products can
be subject to ad valorem mark-up as well as excise taxes.
(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. D.C.s rank does not
affect states ranks, but the figure in parentheses indicates where it would
rank if included.
Source: Distilled Spirits Council of the United States.

Excise Taxes

Table 26.

State Wine Excise Tax Rates

(Dollars per Gallon)
As of January 1, 2016

State
Federal
Ala. (a)
Alaska
Ariz. (a)
Ark. (d,e)
Calif. (a)
Colo. (a)
Conn. (a)
Del.
Fla. (a)
Ga. (a)
Hawaii (a)
Idaho (a)
Ill. (a)
Ind. (a)
Iowa (a)
Kans. (a)
Ky. (c)
La. (a)
Maine (a)
Md. (e)
Mass. (a)
Mich. (a)
Minn. (d,e)
Miss. (a,b)
Mo.

Tax Rate
$1.07
$1.70
$2.50
$0.84
$1.35
$0.20
$0.32
$0.72
$0.97
$2.25
$1.51
$1.38
$0.45
$1.39
$0.47
$1.75
$0.30
$3.30
$0.11
$0.60
$1.35
$0.55
$0.51
$1.18
-$0.42

Rank
5
2
26
12
43
38
27
22
3
7
11
36
10
35
4
40
1
45
31
12
32
34
16
-37

State
Mont. (a)
Nebr. (a)
Nev. (a)
N.H. (a,b)
N.J.
N.M. (a)
N.Y.
N.C. (a)
N.D. (a)
Ohio (a)
Okla. (a)
Ore. (a)
Pa. (b)
R.I. (a)
S.C. (a)
S.D. (a,e)
Tenn. (d)
Texas (a)
Utah (b)
Vt. (a)
Va. (a)
Wash. (a)
W.Va. (a)
Wis. (a)
Wyo. (b)
D.C. (a,e)

Tax Rate
$1.06
$0.95
$0.70
-$0.88
$1.70
$0.30
$1.00
$1.06
$0.32
$0.72
$0.67
-$1.40
$1.08
$1.27
$1.27
$0.20
-$0.55
$1.51
$0.87
$1.00
$0.25
-$1.72

Rank
18
23
29
-24
5
40
20
18
38
27
30
-9
17
14
14
43
-32
7
25
20
42
-(5)

(a) Different rates also applicable according to alcohol content, place of

production, size of container, place purchased (on- or off-premise or on board
airlines) or type of wine (carbonated, vermouth, etc.).
(b) Control states, where the government controls all sales. Products can be
subject to ad valorem mark-up as well as excise taxes.
(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.
Note: Rates are those applicable to off-premise sales of 11% alcohol by volume
(a.b.v.) non-carbonated wine in 750ml containers. Federal rates vary by alcohol
content and type of wine, ranging up to $3.15 for 2124% alcohol and $3.40
for sparking wine. D.C.s rank does not affect states ranks, but the figure in
parentheses indicates where it would rank if included.
Source: Distilled Spirits Council of the United States.

Excise Taxes

Table 27.

State Beer Excise Tax Rates

(Dollars per Gallon)
As of January 1, 2016

State
Federal
Ala. (b)
Alaska
Ariz.
Ark. (c,d)
Calif.
Colo.
Conn.
Del.
Fla. (a)
Ga. (a,b)
Hawaii (a)
Idaho (a)
Ill.
Ind.
Iowa (a)
Kans.
Ky. (e)
La.
Maine
Md. (c)
Mass.
Mich.
Minn. (a,c)
Miss.
Mo.

Tax Rate
$0.58
$1.05
$1.07
$0.16
$0.35
$0.20
$0.08
$0.23
$0.16
$0.48
$1.01
$0.93
$0.15
$0.23
$0.12
$0.19
$0.18
$0.84
$0.32
$0.35
$0.49
$0.11
$0.20
$0.47
$0.43
$0.06

Rank
3
2
35
17
28
45
26
35
10
4
5
38
26
41
31
32
6
19
17
9
44
28
11
12
48

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C. (a)
N.D. (a)
Ohio (a)
Okla. (a)
Ore.
Pa.
R.I. (d)
S.C.
S.D.
Tenn. (e)
Texas (a)
Utah (a)
Vt.
Va. (a)
Wash. (a)
W.Va.
Wis. (a)
Wyo.
D.C. (c)

Tax Rate

Rank

$0.14
$0.31
$0.16
$0.30
$0.12
$0.41
$0.14
$0.62
$0.39
$0.18
$0.40
$0.08
$0.08
$0.12
$0.77
$0.27
$1.29
$0.20
$0.41
$0.27
$0.26
$0.26
$0.18
$0.06
$0.02
$0.64

39
20
35
21
41
13
39
8
16
32
15
45
45
41
7
22
1
28
13
22
24
24
32
48
50
(8)

(a) Different rates are also applicable according to alcohol content, place
of production, size of container, or place purchased (on- or off-premise or
onboard airlines).
(b) Includes the 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 the size of
container.
(e) Includes the wholesale tax rate in Kentucky (11%) and Tennessee
(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. D.C.s rank does not affect states ranks, but the
figure in parentheses indicates where it would rank if included.
Source: Distilled Spirits Council of the United States.

Excise Taxes

Table 28.

State & Local Cell Phone Tax Rates

As of July 1, 2015

State
Federal (a)
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Average
State-Local
Tax Rate Rank
6.46%
9.75%
26
12.69%
13
11.98%
17
14.31%
8
11.60%
18
10.78%
23
7.44%
40
6.29%
46
14.66%
7
9.22%
28
7.61%
39
2.17%
48
17.46%
4
11.06%
21
8.71%
32
13.53%
10
10.56%
25
7.29%
42
7.35%
41
12.67%
14
8.93%
30
8.28%
36
9.54%
27
9.14%
29
14.79%
5

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Average
State-Local
Tax Rate Rank
6.11%
47
18.53%
2
1.95%
49
8.22%
37
8.93%
30
11.22%
20
17.90%
3
8.59%
33
12.27%
15
8.42%
35
10.88%
22
1.80%
50
14.14%
9
14.70%
6
10.58%
24
13.14%
11
11.99%
16
11.53%
19
12.77%
12
8.50%
34
6.61%
44
18.69%
1
6.43%
45
7.17%
43
7.95%
38
11.63%
(18)

(a) The federal tax listed is the federal Universal Service Fund (USF).
Note: The local tax rate is calculated as the average of the tax in the
largest city and the capital city. D.C.s rank does not affect states ranks,
but the figure in parentheses indicates where it would rank if included.
Source: Tax Foundation, Record High Taxes and Fees on Wireless
Consumers in 2015 (November 2015).

Excise Taxes

Table 29.

Sales Tax Treatment of Groceries, Candy,

& Soda
As of January 1, 2016

State
Ala.
Alaska
Ariz.
Ark.
Calif. (a)
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio

State
General
Sales Tax
4.00%
-5.60%
6.50%
7.50%
2.90%
6.35%
-6.00%
4.00%
4.00%
6.00%
6.25%
7.00%
6.00%
6.50%
6.00%
4.00%
5.50%
6.00%
6.25%
6.00%
6.875%
7.00%
4.225%
-5.50%
6.85%
-7.00%
5.125%
4.00%
4.75%
5.00%
5.75%

Candy
Soda
Grocery
Treated as Treated as
Treatment
Groceries? Groceries?
Included in Base
Yes
Yes
---Exempt
Yes
Yes
1.50%
Yes
Yes
Exempt
Yes
No
Exempt
No
No
Exempt
No
No
---Exempt
No
No
Exempt
Yes
Yes
Included in Base
Yes
Yes
Included in Base
Yes
Yes
1.00%
No
No
Exempt
No
No
Exempt
No
No
Included in Base
Yes
Yes
Exempt
No
No
Exempt
Yes
Yes
Exempt
No
No
Exempt
No
No
Exempt
Yes
Yes
Exempt
Yes
Yes
Exempt
No
No
Included in Base
Yes
Yes
1.225%
Yes
Yes
---Exempt
Yes
Yes
Exempt
Yes
Yes
---Exempt
No
No
Exempt
Yes
Yes
Exempt
No
No
Exempt
No
No
Exempt
No
No
Exempt
Yes
No

Excise Taxes

Table 29, Continued.

Sales Tax Treatment of Groceries, Candy,

& Soda
As of January 1, 2016

State
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah (a)
Vt.
Va. (a)
Wash.
W.Va.
Wis.
Wyo.
D.C.

State
Candy
Soda
General
Grocery
Treated as Treated as
Sales Tax
Treatment
Groceries? Groceries?
4.50%
Included in Base
Yes
Yes
----6.00%
Exempt
Yes
No
7.00%
Exempt
No
No
6.00%
Exempt
Yes
Yes
4.00%
Included in Base
Yes
Yes
7.00%
5.00%
Yes
Yes
6.25%
Exempt
No
No
5.95%
1.75%
Yes
Yes
6.00%
Exempt
Yes
Yes
5.30%
2.50%
Yes
Yes
6.50%
Exempt
Yes
No
6.00%
Exempt
No
No
5.00%
Exempt
No
No
4.00%
Exempt
Yes
Yes
5.75%
Exempt
Yes
No

(a) Three states collect a separate, uniform 1% local add-on sales tax:
California, Utah, and Virginia. We include this in their state sales tax rates.
Source: Tax Foundation, Overreaching on Obesity: Governments
Consider New Taxes on Soda and Candy (October 2011); Commerce
Clearing House.

Excise Taxes

Table 30.

State & Local Excise & Selective Sales

Tax Collections per Capita
Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$535
$547
$450
$304
$466
$507
$426
$812
$542
$615
$322
$868
$295
$716
$569
$430
$374
$601
$535
$538
$676
$388
$415
$817
$498
$384

Rank
20
33
48
30
24
37
5
21
15
46
3
49
8
17
36
43
16
23
22
12
41
38
4
25
42

Collections
per Capita
$560
$335
$887
$715
$439
$373
$677
$447
$720
$467
$396
$453
$662
$629
$321
$478
$458
$568
$405
$1,029
$478
$683
$785
$483
$285
$655

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Rank
19
45
2
9
35
44
11
34
7
29
40
32
13
14
47
27
31
18
39
1
27
10
6
26
50
(14)

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. D.C.s
rank does not affect states ranks, but the figure in parentheses indicates
where it would rank if included. See Table 39 for average people per
household by state.
Source: Census Bureau; Tax Foundation calculations.

Excise Taxes

Table 31.

Property Taxes Paid as a Percentage of

Owner-Occupied Housing Value
Calendar Year 2014

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Effective Tax
Rate
Rank
1.20%
0.40%
49
1.01%
20
0.66%
38
0.64%
41
0.73%
36
0.59%
43
1.53%
9
0.55%
45
0.98%
24
0.91%
27
0.28%
50
0.73%
35
1.98%
3
0.86%
28
1.42%
13
1.30%
15
0.80%
32
0.50%
48
1.20%
17
1.00%
23
1.11%
18
1.46%
10
1.09%
19
0.65%
40
1.00%
22

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Effective Tax
Rate
Rank
0.75%
34
1.65%
7
0.71%
37
1.99%
2
2.11%
1
0.66%
39
1.38%
14
0.84%
30
0.95%
25
1.58%
8
0.85%
29
1.01%
21
1.46%
11
1.46%
12
0.55%
44
1.22%
16
0.75%
33
1.67%
6
0.63%
42
1.70%
5
0.81%
31
0.94%
26
0.53%
46
1.74%
4
0.51%
47
0.54%
(46)

Note: The figures in this table are mean effective property tax rates
on owner-occupied housing (total real taxes paid/total home value). As
a result, the data exclude property taxes paid by businesses, renters,
and others. D.C.s rank does not affect states ranks, but the figure in
parentheses indicates where it would rank if included.
Source: 2014 American Community Survey, available from the Census
Bureau; Tax Foundation calculations.

Property Taxes

Table 32.

State & Local Property Tax Collections

per Capita
Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Collections
per Capita
$1,439
$548
$1,913
$1,009
$659
$1,365
$1,333
$2,726
$825
$1,216
$1,011
$943
$888
$1,982
$968
$1,515
$1,425
$732
$849
$1,907
$1,504
$2,069
$1,320
$1,547
$899
$977

Rank
50
10
33
48
22
24
2
44
28
32
38
41
9
36
16
19
46
42
11
17
8
25
15
40
34

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Collections
per Capita
$1,407
$1,649
$972
$2,690
$2,989
$685
$2,494
$903
$1,140
$1,215
$595
$1,285
$1,376
$2,282
$1,077
$1,231
$838
$1,560
$952
$2,331
$1,430
$1,350
$798
$1,843
$2,173
$3,032

Rank
20
13
35
3
1
47
4
39
30
29
49
26
21
6
31
27
43
14
37
5
18
23
45
12
7
(1)

Note: D.C.s rank does not affect states ranks, but the figure in
parentheses indicates where it would rank if included. See Table 39 for
average people per household by state.
Source: Census Bureau; Tax Foundation calculations.

Property Taxes

Table 33.

State Capital Stock Tax Rates

As of January 1, 2016

State
Ala.
Ark.
Conn. (a)
Del.
Ga.
Ill.
La.
Mass.
Miss.
Nebr.
N.Y. (a,c)
N.C.
Okla.
S.C.
Tenn.
Wyo. (a)

Tax Rate
0.175%
0.3%
0.31%
0.0350%
(b)
0.1%
0.3%
0.26%
0.25%
(b)
0.125%
0.15%
0.125%
0.1%
0.25%
0.02%

Max Payment
$15,000
Unlimited
$1,000,000
$180,000
$5,000
$2,000,000
Unlimited
Unlimited
Unlimited
$11,995
$1,000,000
Unlimited
$20,000
Unlimited
Unlimited
Unlimited

(a) Taxpayer pays the 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
December 31, 2010.
Note: Capital stock taxes are levied on net assets of a company or its
market capitalization.
Source: State statutes; Commerce Clearing House.

Property Taxes

Table 34.

Estate Tax Rates & Exemptions

As of January 1, 2016

State
Conn.
Del.
Hawaii
Ill.
Maine
Md. (a)
Mass.
Minn.
N.J. (a)
N.Y. (b)
Ore.
R.I.
Vt.
Wash.
D.C.

Exemption
$2,000,000
$5,450,000
$5,450,000
$4,000,000
$5,450,000
$2,000,000
$1,000,000
$1,600,000
$675,000
$3,125,000
$1,000,000
$1,500,000
$2,750,000
$2,078,000
$1,000,000

Rate (Min. to Max.)

7.2% - 12.0%
0.8% - 16.0%
0.8% - 16.0%
0.8% - 16.0%
8.0% - 12.0%
16.0%
0.8% - 16.0%
9.0% - 16.0%
0.8% - 16.0%
3.06% - 16.0%
10%-16%
0.8% - 16.0%
0.8% - 16.0%
10.0% - 20.0%
0.8% - 16.0%

(a) Maryland and New Jersey have both an estate and an inheritance tax.
See Table 35.
(b) Exemption increases to $4,187,500 on April 1, 2016.
Source: Family Business Coalition; state statutes.

Estate and Inheritance Taxes

Table 35.

Inheritance Tax Rates & Exemptions

As of January 1, 2016

State
Iowa (a)

Heir type
Class A
Class B
Class C
Class D
Class E
Class F
Class G
Ky.
Class A
Class B
Class C
Md. (b)
Spouse/Lineal Heirs
All others
Nebr. (c) Immediate Relative
Remote Relative
All others
N.J. (b,d)
Class A
Class C
Class D
Class E
Pa. (e)
Spouses
Lineal Heirs
Siblings
Others

Rate
Exemption
(Min. to Max.)
100% exempt
0
No exemption
5% - 10%
No exemption
10% - 15%
No exemption
15%
No exemption
10%
No exemption
5%
100% exempt
0%
100% exempt
0
$1,000
4% - 16%
$500
6% - 16%
100% exempt
0%
No exemption
10%
$40,000
1%
$15,000
13%
$10,000
15%
100% exempt
0%
$0
11 - 16%
$0
15 - 16%
100% exempt
0%
100% exempt
0%
No exemption
4.5%
No exemption
12%
No exemption
15%

(a) Class D is for-profit organizations; Class E, foreign charitable

organizations; Class F, unknown heirs; and Class G, recognized charities.
(b) Maryland and New Jersey have both an estate tax and an inheritance
tax. See Table 34.
(c) Nebraskas inheritance tax is levied at the county level.
(d) New Jerseys inheritance tax only applies to estates over $1m. Class E
is charitable organizations.
(e) Parent-to-child transfers to children 21 years and under, transfers
of farms and farming equipment, and transfers of some family-owned
businesses are exempt.
Note: Inheritance taxes are levied on the posthumous transfer of assets
based on relationship to the decedent. Generally, Class A beneficiaries
are spouses, children, and often siblings. Class B beneficiaries are nonimmediate 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: Family Business Coalition; state statutes.

Estate and Inheritance Taxes

Table 36.

State Debt per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Debt per
Capita
$3,594
$1,875
$8,432
$2,070
$1,334
$3,962
$3,094
$8,995
$6,219
$1,934
$1,330
$5,905
$2,262
$4,939
$3,434
$2,150
$2,358
$3,407
$4,017
$4,045
$4,391
$11,352
$3,068
$2,504
$2,378
$3,195

Rank
43
4
40
46
19
28
3
8
42
47
9
38
11
24
39
37
25
17
15
12
1
30
33
36
27

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.

Debt per
Capita
$3,508
$988
$1,294
$6,626
$7,215
$3,466
$6,907
$1,935
$2,535
$2,863
$2,469
$3,462
$3,678
$9,088
$3,088
$4,052
$953
$1,495
$2,428
$5,310
$3,389
$4,370
$3,970
$4,037
$1,750

Rank
21
49
48
7
5
22
6
41
32
31
34
23
20
2
29
14
50
45
35
10
26
13
18
16
44

Note: This shows debt at the end of the fiscal year. D.C. is included only
in combined state and local data.
Source: Census Bureau; Tax Foundation.

State Debt

Table 37.

State & Local Debt per Capita

Fiscal Year 2013

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Debt per
Capita
$9,338
$6,546
$13,039
$7,339
$4,784
$10,941
$10,092
$12,058
$9,005
$7,473
$5,573
$10,151
$3,645
$11,536
$7,520
$5,982
$8,925
$9,479
$8,435
$6,326
$8,238
$14,213
$7,708
$8,863
$4,724
$7,541

Rank
37
3
32
47
9
12
4
16
31
43
11
49
6
30
40
17
15
22
39
23
2
28
19
48
29

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Debt per
Capita
$5,231
$8,008
$9,606
$8,643
$11,334
$7,823
$17,584
$5,233
$6,438
$7,128
$4,899
$8,858
$10,188
$11,692
$8,874
$6,954
$5,667
$9,989
$6,759
$7,247
$7,919
$11,084
$5,882
$7,737
$3,420
$19,104

Rank
45
24
14
21
7
26
1
44
38
34
46
20
10
5
18
35
42
13
36
33
25
8
41
27
50
(1)

Note: This shows total outstanding debt at the end of the fiscal year.
D.C.s rank does not affect states ranks, but the figure in parentheses
indicates where it would rank if included. See Table 39 for average people
per household by state.
Source: Census Bureau; Tax Foundation.

State Debt

Table 38.

Income per Capita by State

Calendar Year 2014

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

Income per
Capita
Rank
$46,049
$37,512
44
$54,012
8
$37,895
41
$37,782
42
$49,985
11
$48,869
14
$64,864
1
$46,378
20
$42,737
28
$38,980
40
$46,034
21
$36,734
47
$47,643
17
$39,578
38
$44,937
24
$44,891
25
$37,396
45
$42,030
30
$40,745
33
$54,176
7
$58,737
2
$40,740
35
$48,998
13
$34,431
50
$41,639
31

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Income per
Capita
Rank
$39,903
37
$47,557
18
$40,742
34
$52,773
9
$57,620
3
$37,091
46
$55,611
5
$39,171
39
$55,802
4
$42,236
29
$43,637
27
$41,220
32
$47,679
16
$48,359
15
$36,677
48
$45,279
23
$40,457
36
$45,669
22
$37,664
43
$46,428
19
$50,345
10
$49,610
12
$36,132
49
$44,186
26
$54,584
6
$69,838
(1)

Note: Per capita personal income is total personal income divided by

total midyear population. All dollar estimates are in current dollars (not
adjusted for inflation). D.C.s rank does not affect states ranks, but the
figure in parentheses indicates where it would rank if included.
Source: Bureau of Economic Analysis.

Data

Table 39.

People per Household by State

2013-2014

State
U.S.
Ala.
Alaska
Ariz.
Ark.
Calif.
Colo.
Conn.
Del.
Fla.
Ga.
Hawaii
Idaho
Ill.
Ind.
Iowa
Kans.
Ky.
La.
Maine
Md.
Mass.
Mich.
Minn.
Miss.
Mo.

2013
2.65
2.59
2.88
2.70
2.56
2.97
2.57
2.60
2.66
2.65
2.74
3.02
2.69
2.63
2.55
2.42
2.53
2.50
2.60
2.36
2.68
2.54
2.52
2.49
2.66
2.48

2014
2.65
2.57
2.84
2.71
2.55
2.98
2.57
2.57
2.60
2.66
2.74
3.05
2.71
2.64
2.56
2.42
2.55
2.50
2.63
2.35
2.70
2.55
2.53
2.50
2.64
2.50

State
Mont.
Nebr.
Nev.
N.H.
N.J.
N.M.
N.Y.
N.C.
N.D.
Ohio
Okla.
Ore.
Pa.
R.I.
S.C.
S.D.
Tenn.
Texas
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

2013
2.43
2.49
2.75
2.47
2.74
2.71
2.64
2.55
2.33
2.47
2.58
2.52
2.50
2.49
2.58
2.45
2.55
2.84
3.17
2.37
2.62
2.58
2.44
2.44
2.54
2.23

2014
2.42
2.47
2.74
2.47
2.74
2.68
2.63
2.56
2.33
2.46
2.58
2.53
2.50
2.47
2.57
2.45
2.55
2.84
3.16
2.34
2.62
2.58
2.45
2.43
2.45
2.23

Note: This does not include persons living in institutionalized housing,

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

Data

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