tax foundation tax freedom day report

8/3/2019 Tax Foundation Tax Freedom Day Report

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2012

How Does Your state Compare?

&Facts Figures

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In 1941, we introduced our rst edition oFacts& Figures. Tere is need or concise and accuratedata, we wrote. Facts give a broader perspective,acts dissipate predilections and prejudices[and] this collection o data is an important stepto meet the challenge presented by the broadproblems o public nance.

Facts & Figures 2012: How Does Your StateCompare?builds on these seven decades o tradi-tion. Mailed to every state legislator and governor,this handbook is designed to be a pocket- andpurse-sized guide to state ranks on tax rates, col-lections, burdens, and more.

Te tables were compiled by ax Foundation stafand edited by economist Scott W. Drenkard.

We hope these acts contribute to a healthy publicdebate.

so a. HodPresidentax Foundation

2012 ax Foundation. All rights reserved.Printed in the United States o America

ISBN: 978-1-884096-23-5

Tx Fti

National Press Building

529 14th Street, NW, Suite 420

Washington, DC 20045-1000ph. 202.464.6200

www.TaxFoundation.org [email protected]


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Taxes and Tax Measures

1 Tax Freedom Day by State 2011

2 State and Local Tax Burden Per Capita 2009

3 State and Local Tax Burden as aPercentage o State Income 2009

4 State Business Tax Climate Index 2012

5 State Tax Collections Per Capita 2010

6 State Revenue Per Capita 2010

7 State and Local Revenue Per Capita 2009

8 Sources o State and Local Tax Revenue 2009

9 Federal Income Tax Payments by

Income Percentile 200910 Federal Tax Rates 2012

Individual Income Taxes

11 State Individual Income Tax Rates Jan. 1, 2012

12 State Individual Income TaxCollections Per Capita 2010

13 State and Local Individual IncomeTax Collections Per Capita 2009

Corporate Income Taxes

14 State Corporate Income Tax Rates Jan. 1, 2012

15 State Corporate Income Tax Collections

Per Capita 2010

16 State and Local Corporate Income TaxCollections Per Capita 2009

Sales Taxes

17 State and Local Sales Tax Rates Jan. 1, 2012

18 State General Sales Tax Collections

Per Capita 201019 State and Local General Sales Tax

Collections Per Capita 2009

20 State Gross Receipts Taxes Jan. 1, 2012

Excise Taxes

21 State Gasoline Tax Rates Jan. 1, 2012

22 State Cigarette Excise Tax Rates Jan. 1, 2012

23 State Spirits Excise Tax Rates Sept. 1, 2011

Facts & Figures 2012How Does Your State Compare?

Table of ContentsNumber Title Date


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Excise Taxes (continued)

24 State Table Wine Excise Tax Rates Sept. 1, 2011

25 State Beer Excise Tax Rates Sept. 1, 2011

26 State and Local Cell Phone Tax Rates Jul. 1, 2010

27 Sales Tax Treatment o Groceries,

Candy, and Soda Jan. 1, 201228 State and Local Excise and Selective

Sales Tax Collections Per Capita 2009

Property Taxes

29 Property Taxes on Owner-OccupiedHousing as Percentage o Median

Home Value 201030 State and Local Property Tax Collections

Per Capita 2009

Estate and Inheritance Taxes

31 Estate Tax Rates and Exemptions

32 Inheritance Tax Rates and Exemptions

Lottery

33 State Implicit Lottery Tax RevenuePer Capita 2010

State Debt

34 State Debt Per Capita 2010

35 State and Local Debt Per Capita 2009

Data

36 Income Per Capita by State 2010

37 People Per Household 2009-2010

Table of Contentscontinued

Number Title Date


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Note: Tax Freedom Day represents how long Americans must workinto the year beore they earn enough money to pay all ederal,

state and local taxes or the year. New Tax Freedom Day data is

released every year in April.

Source: Tax Foundation, Tax Freedom Day 2011 Arrives on April

12, which is based on data rom the Bureau o Economic Analy-

sis and includes all ederal, state, and local taxes.

U.S. April 12 Ala. April 2 43

Alaska April 3 38

Ariz. April 2 39

Ark. April 3 35

Cali. April 16 6

Colo. April 8 24

Conn. May 2 1Del. April 10 21

Fla. April 11 16

Ga. April 3 37

Hawaii April 6 30

Idaho April 3 36

Ill. April 15 9

Ind. April 5 32Iowa April 6 29

Kans. April 10 20

Ky. April 2 42

La. March 30 47

Maine April 4 34

Md. April 17 4

Mass. April 14 10Mich. April 7 26

Minn. April 16 8

Miss. March 26 50

Mo. April 4 33

Mont. April 5 31Nebr. April 12 15

Nev. April 2 40

N.H. April 9 22

N.J. April 29 2

N.M. March 31 45

N.Y. April 24 3

N.C. April 6 27N.D. April 11 17

Ohio April 6 28

Okla. April 2 41

Ore. April 8 23

Pa. April 14 11

R.I. April 13 13

S.C. March 29 48S.D. March 30 46

Tenn. March 27 49

Tex. April 7 25

Utah April 10 19

Vt. April 10 18

Va. April 12 14

Wash. April 16 5W.Va. March 31 44

Wis. April 16 7

Wyo. April 13 12

D.C. April 16

Tax Freedom Day by State,

Calendar Year 2011

Table 1

Tax FreedomState Day Rank

Tax FreedomState Day Rank



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U.S. 9.8% Ala. 8.5% 40

Alaska 6.3% 50

Ariz. 8.7% 38

Ark. 9.9% 14

Cali. 10.6% 6

Colo. 8.6% 39

Conn. 12.0% 3Del. 9.6% 23

Fla. 9.2% 31

Ga. 9.1% 32

Hawaii 9.6% 22

Idaho 9.4% 28

Ill. 10.0% 13

Ind. 9.5% 25Iowa 9.5% 24

Kans. 9.7% 19

Ky. 9.3% 30

La. 8.2% 42

Maine 10.1% 9

Md. 10.0% 12

Mass. 10.0% 11Mich. 9.7% 21

Minn. 10.3% 7

Miss. 8.7% 36

Mo. 9.0% 34

Mont. 8.7% 35Nebr. 9.8% 15

Nev. 7.5% 49

N.H. 8.0% 44

N.J. 12.2% 1

N.M. 8.4% 41

N.Y. 12.1% 2

N.C. 9.8% 16N.D. 9.5% 26

Ohio 9.7% 18

Okla. 8.7% 37

Ore. 9.8% 17

Pa. 10.1% 10

R.I. 10.7% 5

S.C. 8.1% 43S.D. 7.6% 48

Tenn. 7.6% 47

Tex. 7.9% 45

Utah 9.7% 20

Vt. 10.2% 8

Va. 9.1% 33

Wash. 9.3% 29W.Va. 9.4% 27

Wis. 11.0% 4

Wyo. 7.8% 46

D.C. 9.6% (24)

Table 3

State and Local Tax Burden As a Percentage of

State Income, Fiscal Year 2009

Note: Data or years 1977 to present are available at www.Tax-Foundation.org. Payments made to out-o-state governments are

tallied in taxpayers state o residence where possible.

Source: Tax Foundation calculation o state and local tax burdens,

Tax Foundation Special ReportNo. 189.

State Tax Burden RankState Tax Burden Rank



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State Business Tax Climate Index 2012,

as of July 1, 2011

Table 4

Ala. 20 16 18 41 11 6

Alaska 4 27 1 5 28 13

Ariz. 27 28 17 50 1 5

Ark. 31 36 27 38 17 18

Cali. 48 43 50 40 13 17

Colo. 16 20 16 44 23 9

Conn. 40 25 31 30 32 50Del. 12 50 28 2 3 14

Fla. 5 12 1 19 5 24

Ga. 34 9 40 12 22 39

Hawaii 35 4 41 31 30 15

Idaho 21 19 26 23 48 2

Ill. 28 45 13 33 43 44

Ind. 11 18 10 11 16 11Iowa 41 48 32 25 35 36

Kans. 25 35 21 32 6 28

Ky. 22 26 25 8 47 19

La. 32 17 24 49 4 23

Maine 37 47 30 10 40 38

Md. 42 14 46 9 45 40

Mass. 24 34 15 17 49 47Mich. 18 49 11 7 44 30

Minn. 45 42 44 36 34 26

Miss. 17 11 19 28 8 29

Mo. 15 8 23 26 9 7

Mont. 8 15 20 3 20 8

Nebr. 30 33 29 27 12 37

Nev. 3 1 1 42 42 16N.H. 6 46 9 1 39 41

N.J. 50 39 48 46 25 49

N.M. 38 38 33 45 14 1

N.Y. 49 23 49 37 46 45

N.C. 44 29 43 47 7 35

N.D. 29 21 35 15 31 4

Ohio 39 22 42 29 10 33

Ranking on Five Component Taxes

Overall Ind. Unemp.Index Corp. Income Sales Ins. Prop.

State Rank Tax Tax Tax Tax Tax



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Table 4 (continued)

Okla. 33 7 38 39 2 12

Ore. 13 31 34 4 33 10

Pa. 19 44 12 21 37 42

R.I. 46 40 36 24 50 46

S.C. 36 10 39 20 38 21

S.D. 2 1 1 34 41 20

Tenn. 14 13 8 43 27 48Tex. 9 37 7 35 15 31

Utah 10 5 14 22 24 3

Vt. 47 41 47 14 19 43

Va. 26 6 37 6 36 27

Wash. 7 30 1 48 18 22

W.Va. 23 24 22 18 26 25

Wis. 43 32 45 16 21 32Wyo. 1 1 1 13 29 34

D.C. (41) (35) (32) (41) (24) (48)

Ranking on Five Component Taxes

Overall Ind. Unemp.Index Corp. Income Sales Ins. Prop.

State Rank Tax Tax Tax Tax Tax

Note: The State Business Tax Climate Indexis a measure o how

each states tax laws aect economic perormance. A rank o 1

means the states tax system is more avorable or business; a ranko 50 means the states tax system is less avorable or business.

Rankings do not average across to total. States without a given tax

rank equally as number 1.

Source: Tax Foundation, 2012 State Business Tax Climate Index.



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Note: Revenue here reers to the U.S. Census Bureaus General

Revenue classication. This measure includes revenue such as

taxes, ees, licenses, and intergovernmental revenue, but excludes

revenue rom government enterprises such as utilities and liquor

stores, as well as insurance trust revenue. See Table 37 or aver-

age people per household by state.

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

U.S. $5,076 Ala. $4,818 33

Alaska $15,622 1

Ariz. $4,127 44

Ark. $5,576 20

Cali. $5,292 24

Colo. $3,978 47

Conn. $6,142 13Del. $8,075 5

Fla. $3,805 48

Ga. $3,774 49

Hawaii $7,104 7

Idaho $4,304 43

Ill. $4,343 42

Ind. $4,603 40Iowa $5,627 19

Kans. $4,995 29

Ky. $5,278 25

La. $6,074 15

Maine $6,208 12

Md. $5,416 22

Mass. $6,456 10Mich. $5,326 23

Minn. $5,941 16

Miss. $5,879 17

Mo. $4,367 41

Mont. $6,085 14Nebr. $4,763 35

Nev. $3,688 50

N.H. $4,726 36

N.J. $5,830 18

N.M. $6,830 8

N.Y. $7,233 6

N.C. $4,635 39N.D. $8,086 4

Ohio $4,987 30

Okla. $5,211 26

Ore. $4,969 31

Pa. $5,035 27

R.I. $6,729 9

S.C. $4,663 37S.D. $4,896 32

Tenn. $4,030 45

Tex. $3,992 46

Utah $4,810 34

Vt. $8,524 3

Va. $4,652 38

Wash. $5,027 28W.Va. $6,246 11

Wis. $5,430 21

Wyo. $9,937 2

State Revenue Per Capita,

Fiscal Year 2010

Table 6

RevenueState Per Capita Rank




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U.S. $7,902 Ala. $6,643 44

Alaska $20,302 1

Ariz. $6,563 45

Ark. $6,542 46

Cali. $8,634 13

Colo. $7,482 28

Conn. $8,946 10Del. $9,052 8

Fla. $7,210 32

Ga. $6,340 48

Hawaii $8,719 12

Idaho $6,246 49

Ill. $7,598 25

Ind. $7,162 33Iowa $8,174 17

Kans. $7,668 24

Ky. $6,769 43

La. $9,001 9

Maine $8,352 15

Md. $7,985 19

Mass. $9,189 5Mich. $7,390 30

Minn. $8,248 16

Miss. $7,866 21

Mo. $6,532 47

Mont. $8,026 18Nebr. $7,700 23

Nev. $6,826 41

N.H. $6,907 40

N.J. $9,122 7

N.M. $8,445 14

N.Y. $11,909 3

N.C. $6,912 39N.D. $9,767 4

Ohio $7,480 29

Okla. $7,057 37

Ore. $7,371 31

Pa. $7,510 27

R.I. $8,759 11

S.C. $7,137 34S.D. $7,092 36

Tenn. $6,064 50

Tex. $6,805 42

Utah $6,939 38

Vt. $9,143 6

Va. $7,096 35

Wash. $7,969 20W.Va. $7,546 26

Wis. $7,751 22

Wyo. $15,403 2

D.C. $16,636 (1)

Table 7

State and Local Revenue Per Capita,

Fiscal Year 2009

Note: Revenue here reers to the Census Bureaus GeneralRevenue classication. This measure includes revenue such as

taxes, ees, licenses, and intergovernmental revenue but excludes

revenue rom government enterprises such as utilities and liquor

stores, as well as insurance trust revenue. See Table 37 or aver-

age people per household by state.






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U.S. 33.4% 22.9% 21.3% 3.6% 18.9%Ala. 17.9% 29.0% 20.9% 3.7% 28.5%

Alaska 18.8% 3.2% 0.0% 9.9% 68.1%

Ariz. 34.2% 35.9% 12.5% 2.9% 14.6%

Ark. 16.8% 39.0% 23.8% 3.7% 16.8%

Cali. 31.8% 22.0% 26.2% 5.6% 14.4%

Colo. 33.6% 27.0% 23.5% 1.8% 14.2%

Conn. 41.7% 15.6% 26.6% 2.1% 14.0%Del. 17.6% 0.0% 26.9% 5.9% 49.6%

Fla. 43.1% 30.0% 0.0% 2.7% 24.2%

Ga. 33.1% 28.5% 24.8% 2.2% 11.4%

Hawaii 20.6% 38.5% 21.0% 1.2% 18.7%

Idaho 27.8% 26.7% 26.0% 3.1% 16.4%

Ill. 40.1% 19.0% 16.2% 3.0% 21.6%

Ind. 30.3% 26.0% 23.9% 3.5% 16.3%Iowa 33.2% 23.6% 23.5% 2.2% 17.5%

Kans. 33.3% 25.8% 23.8% 3.2% 13.9%

Ky. 20.6% 20.6% 31.3% 3.6% 23.8%

La. 17.9% 38.0% 16.8% 3.5% 23.7%

Maine 38.6% 17.9% 24.3% 2.5% 16.7%

Md. 25.5% 14.3% 39.9% 2.8% 17.6%

Mass. 37.7% 12.0% 32.8% 5.5% 11.9%Mich. 40.1% 25.1% 17.5% 2.0% 15.4%

Minn. 29.5% 18.7% 28.9% 3.2% 19.7%

Miss. 26.0% 33.6% 16.5% 3.6% 20.2%

Mo. 28.7% 25.0% 26.4% 1.7% 18.2%

Mont. 36.6% 0.0% 23.7% 4.7% 35.0%

Nebr. 35.3% 24.4% 21.8% 2.7% 15.8%

Nev. 34.7% 29.6% 0.0% 0.0% 35.7%N.H. 64.4% 0.0% 2.0% 9.9% 23.8%

N.J. 45.7% 16.1% 20.9% 4.7% 12.6%

N.M. 17.5% 38.7% 13.7% 2.3% 27.8%

N.Y. 30.4% 16.6% 32.8% 7.7% 12.4%

N.C. 25.7% 23.3% 30.2% 2.8% 18.0%

N.D. 23.2% 21.3% 11.2% 3.9% 40.4%

Ohio 29.8% 20.4% 28.7% 1.4% 19.7%

Sources of State and Local Tax Revenue,

Percentage of Total from Each Source,

Fiscal Year 2009

Table 8

General Individual Corporate OtherProperty Sales Income Income Taxes (a)



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Okla. 18.0% 30.7% 20.8% 2.8% 27.7%Ore. 35.6% 0.0% 41.4% 2.3% 20.7%

Pa. 29.9% 17.0% 25.8% 3.4% 24.0%

R.I. 44.6% 17.1% 20.2% 2.3% 15.8%

S.C. 33.8% 23.9% 21.5% 1.9% 18.9%

S.D. 34.9% 40.5% 0.0% 1.9% 22.7%

Tenn. 26.3% 46.4% 1.2% 4.6% 21.5%

Tex. 42.0% 30.8% 0.0% 0.0% 27.2%Utah 26.6% 26.9% 26.6% 2.8% 17.1%

Vt. 44.2% 11.3% 18.3% 3.0% 23.1%

Va. 35.8% 14.0% 29.2% 2.0% 18.9%

Wash. 30.0% 45.7% 0.0% 0.0% 24.3%

W.Va. 20.4% 17.3% 24.3% 6.6% 31.4%

Wis. 38.3% 18.2% 24.8% 2.7% 16.0%

Wyo. 31.2% 30.1% 0.0% 0.0% 38.6%D.C. 35.7% 16.9% 22.5% 6.8% 18.1%

General Individual Corporate OtherProperty Sales Income Income Taxes (a)

Table 8 (continued)


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 transer taxes, and estate and git taxes.


Sources of State and Local Tax Revenue,

Percentage of Total from Each Source,

Fiscal Year 2009


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Groups Average

Income Groups Share o Income

Income Taxes Paid Share o Income Tax

Percentile ($ millions) Total AGI Taxes RateAll Taxpayers $865,863 100.0% 100.0% 11.1%

Top 1% $318,043 16.9% 36.7% 24.0%

Top 5% $507,907 31.7% 58.7% 20.5%

Top 10% $610,156 43.2% 70.5% 18.1%

Top 25% $755,903 65.8% 87.3% 14.7%

Top 50% $846,352 86.5% 97.7% 12.5%

Bottom 50% $19,511 13.5% 2.3% 1.9%

Note: There are 137,982,203 total ederal income tax lers. Total

Adjusted Gross Income (AGI) is $7,825,389,000,000. The top

1% o earners make above $343,927; the top 5% make above

$154,643; the top 10% make above $112,124; the top 25% make

above $66,193; and the top 50% make above $32,396.

Source: Tax Foundation, Summary of Latest Federal Individual

Income Tax Data(Oct. 2011).

Table 9

Federal Income Tax Payments by Income

Percentile, 2009



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Table 10


Selected Federal Tax Rates,

2012

Individual Income Tax

Married Filing Jointly (a)

10% > $015% > $17,40025% > $70,70028% > $142,70033% > $217,45035% > $388,350

Single

10% > $015% > $8,70025% > $35,35028% > $85,65033% > $178,65035% > $388,350

Head o Household10% > $015% > $12,40025% > $47,35028% > $122,30033% > $198,05035% > $388,350

Social Security and MedicarePayroll Taxes (b)

15.3% > $02.9% > $110,100

Corporate Income Tax15.0% > $025.0% > $50,00034.0% > $75,00039.0% > $100,00034.0% > $335,00035.0% > $10,000,00038.0% > $15,000,000

35.0% > $18,333,333

Select Federal Excise Taxes

Item Tax Rate

Gasoline 18.4/gal.Distilled Spirits $13.5/proo gal.Wine $1.07/gal.

Beer $18/barrelCigarettes $50.33/1000Cigars $50.33/1000Pipe tobacco $2.8311/lb.Pistols and revolvers 10%Other rearms 11%Ammunition 11%Indoor tanning 10%

Rates Brackets Rates Brackets

(a) Bracket widths or lers who are married ling separately arehal those o married ling jointly.

(b) These are total payroll tax rates, which are split evenly betweenemployer and employee (7.65% each). At the time o publica-tion, a payroll tax reduction is in eect through February 2012,during which time the rate is 13.3% (5.65% employee and 7.65%employer).

Source: Tax Foundation, Internal Revenue Service, CommerceClearing House.


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Table 11

Ala. 2% > $0(, g) 4% > $500

5% > $3,000

Alaska None

Ariz. 2.59% > $02.88% > $10,0003.36% > $25,000

4.24% > $50,0004.54% > $150,000

Ark. 1.0% > $0

(a,d,e) 2.5% > $4,0003.5% > $8,0004.5% > $11,9006.0% > $19,9007.0% > $33,200

Cali. 1.0% > $0(a, e) 2.0% > $7,124

4.0% > $17,3466.0% > $27,3778.0% > $38,0049.3% > $48,02910.3% > $1M

Colo. 4.63% o ederaltaxable income

Conn. 3.0% > $05.0% > $10,0005.5% > $50,0006.0% > $100,0006.5% > $200,0006.7% > $250,000

Del. 2.20% > $2,000(g) 3.90% > $5,000

4.80% > $10,0005.20% > $20,0005.55% > $25,0006.75% > $60,000

Fla. None

State Rates Brackets(a)

Ga. 1% > $02% > $7503% > $2,2504% > $3,7505% > $5,2506% > $7,000

Hawaii 1.4% > $03.2% > $2,400

5.5% > $4,8006.4% > $9,6006.8% > $14,4007.2% > $19,2007.6% > $24,0007.9% > $36,0008.25% > $48,0009.0% > $150,000

10.0% > $175,00011.0% > $200,000

Idaho 1.6% > $0

(a, e) 3.6% > $1,3384.1% > $2,6765.1% > $4,0146.1% > $5,3527.1% > $6,690

7.4% > $10,0357.8% > $26,760

Ill. 5% o ederaladjusted grossincome withmodication

Ind. (g) 3.4% o ederal

adjusted grossincome withmodication



State Individual Income Tax Rates,

as of January 1, 2012


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Table 11 (continued)


Iowa 0.36% > $0

(e, , g) 0.72% > $1,4692.43% > $2,9384.50% > $5,8766.12% > $13,2216.48% > $22,035

6.80% > $29,3807.92% > $44,0708.98% > $66,105

Kans. 3.50% > $06.25% > $15,0006.45% > $30,000

Ky. (g) 2.0% > $03.0% > $3,0004.0% > $4,0005.0% > $5,0005.8% > $8,0006.0% > $75,000

La. () 2% > $04% > $12,5006% > $50,000

Maine (e) 2.0% > $04.5% > $5,1007.0% > $10,1508.5% > $20,350

Md. (g) 2.00% > $03.00% > $1,0004.00% > $2,0004.75% > $3,000

5.00% > $150,0005.25% > $300,0005.50% > $500K

Mass. 5.3% > $0

Mich. (g) 4.35% o ederaladjusted grossincome with

modicationMinn. (e) 5.35% > $0

7.05% > $23,6707.85% > $77,730

Miss. 3% > $04% > $5,0005% > $10,000

Mo. (, g) 1.5% > $02.0% > $1,0002.5% > $2,0003.0% > $3,0003.5% > $4,0004.0% > $5,000

4.5% > $6,0005.0% > $7,0005.5% > $8,0006.0% > $9,000

Mont. 1.0% > $0

(a, e, ) 2.0% > $2,7003.0% > $4,7004.0% > $7,200

5.0% > $9,7006.0% > $12,5006.9% > $16,000

Nebr. 2.56% > $03.57% > $2,4005.12% > $17,5006.84% > $27,000

Nev. NoneN.H. (b) 5% > $0

N.J. 1.40% > $01.75% > $20,0003.500% > $35,0005.53% > $40,0006.37% > $75,0008.97% > $500,000

N.M. 1.7% > $03.2% > $5,5004.7% > $11,0004.9% > $16,000

N.Y. (g) 4.00% > $04.50% > $8,0005.25% > $11,000

5.90% > $13,0006.45% > $20,0006.65% > $75,0006.85% > $200,0008.82% > $1M

N.C. 6.00% > $07.00% > $12,7507.75% > $60,000




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N.D. (e) 1.51% > $02.82% > $35,3503.13% > $85,6503.63% > $178,6503.99% > $388,350

Ohio 0.587% > $0

(a, e, g) 1.174% > $5,1002.348% > $10,2002.935% > $15,3503.521% > $20,4504.109% > $40,8504.695% > $81,6505.451% > $102,1005.925% > $204,200

Okla. 0.5% > $01.0% > $1,0002.0% > $2,5003.0% > $3,7504.0% > $4,9005.0% > $7,2005.25% > $8,700

Ore. 5.0% > $0(e, , g) 7.0% > $2,0009.0% > $5,0009.9% > $125,000

Pa. (g) 3.07% > $0

R.I. (e) 3.75% > $04.75% > $57,1505.99% > $129,900

S.C. (e) 3% > $2,8004% > $5,6005% > $8,4006% > $11,2007% > $14,000

S.D. None

Tenn. (b) 6% > $0

Tex. None

Utah 5% > $0

Vt. (a,e) 3.55% > $06.80% > $34,5007.80% > $83,6008.80% > $174,4008.95% > $379,150

Va. 2.00% > $03.00% > $3K5.00% > $5K

5.75% > $17KWash. None

W.Va. 3.0% > $04.0% > $10,0004.5% > $25,0006.0% > $40,0006.5% > $60,000

Wis. (a, e) 4.60% > $06.15% > $10,1806.50% > $20,3606.75% > $152,7407.75% > $224,210

Wyo. None

D.C. 4% > $06% > $10,000

8.5% > $40,0008.95 > $350,000

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



Note: Brackets are or single taxpayers. Some states double

bracket widths or joint lers (AL, AZ, CT, HI, ID, KS, LA, ME, NE,OR). NY doubles all except the 6.85% bracket, which is eective

at $300,000. CA doubles all but the top bracket. Some states in-

crease but do not double brackets or joint lers (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 or tables or joint lers and married ling

separately.


20/52

(a) 2012 rates but 2011 brackets. 2012 brackets were not available

as o press time.

(b) Tax applies to interest and dividend income only.

(d) Rates apply to regular tax table. A special tax table is available

or low income taxpayers which reduces their tax payments.

(e) Bracket levels adjusted or infation each year.

() These states allow some or all o ederal income tax paid to be

deducted rom state taxable income.

(g) Local income taxes are excluded. 14 states have county or city

level income taxes. The average rate, weighted by total personal

income within each jurisdiction, is: 0.08% in Ala., 0.16% in Del.,

0.64% in Ind., 0.08% in Iowa., 0.74% in Ky., 1.57% in Md., 0.13%

in Mich., 0.14% in Mo., 0.85% in N.Y., 1.06% in Ohio, 0.01% in

Ore., and 0.78% in Pa (weighted local rates are rom Tax Founda-tion, 2012 State Business Tax Climate Index).

Source: Tax Foundation, state tax orms and instructions.




21/52

(a) State does not tax wage income.(b) State does not tax wage income, but does tax interest and

dividend income.

Note: See Table 37 or average people per household by state.


U.S. $767 Ala. $543 35

Alaska (a) $0 44

Ariz. $379 41

Ark. $719 29

Cali. $1,229 5

Colo. $816 19

Conn. $1,616 2Del. $952 14

Fla. (a) $0 44

Ga. $726 26

Hawaii $1,127 8

Idaho $684 31

Ill. $736 24

Ind. $597 32Iowa $871 16

Kans. $944 15

Ky. $728 25

La. $506 36

Maine $981 12

Md. $1,077 10

Mass. $1,549 3Mich. $555 34

Minn. $1,219 6

Miss. $456 39

Mo. $724 28

Mont. $724 27Nebr. $832 18

Nev. (a) $0 44

N.H. (b) $63 42

N.J. $1,176 7

N.M. $466 38

N.Y. $1,796 1

N.C. $961 13N.D. $454 40

Ohio $684 30

Okla. $595 33

Ore. $1,293 4

Pa. $737 23

R.I. $864 17

S.C. $473 37S.D. (a) $0 44

Tenn. (b) $27 43

Tex. (a) $0 44

Utah $765 22

Vt. $782 20

Va. $1,086 9

Wash. (a) $0 44W.Va. $782 21

Wis. $1,020 11

Wyo. (a) $0 44

State Individual Income Tax Collections

Per Capita, Fiscal Year 2010

Table 12

CollectionsState Per Capita Rank




22/52

U.S. $886 Ala. $590 37

Alaska (a) $0 44

Ariz. $408 41

Ark. $776 30

Cali. $1,206 8

Colo. $893 21

Conn. $1,578 4Del. $1,089 11

Fla. (a) $0 44

Ga. $816 29

Hawaii $999 17

Idaho $761 31

Ill. $722 32

Ind. $885 23Iowa $925 19

Kans. $969 18

Ky. $1,008 16

La. $659 34

Maine $1,031 14

Md. $1,885 2

Mass. $1,632 3Mich. $632 35

Minn. $1,320 6

Miss. $503 39

Mo. $854 25

Mont. $844 28Nebr. $888 22

Nev. (a) $0 44

N.H. (b) $75 42

N.J. $1,221 7

N.M. $474 40

N.Y. $2,311 1

N.C. $1,019 15N.D. $560 38

Ohio $1,094 10

Okla. $689 33

Ore. $1,363 5

Pa. $1,062 12

R.I. $911 20

S.C. $617 36S.D. (a) $0 44

Tenn. (b) $35 43

Tex. (a) $0 44

Utah $861 24

Vt. $853 26

Va. $1,167 9

Wash. (a) $0 44W.Va. $845 27

Wis. $1,056 13

Wyo. (a) $0 44

D.C. $1,921

Table 13

State and Local Individual Income Tax

Collections Per Capita, Fiscal Year 2009

(a) State does not tax wage income.(b) State does not tax wage income, but does tax interest and

dividend income.







23/52

Table 14

Ala. 6.5% > $0Alaska 1% > $0

2% > $10K3% > $20K4% > $30K5% > $40K6% > $50K7% > $60K

8% > $70K9% > $80K9.4% > $90K

Ariz. 6.968% > $0

Ark. (a) 1% > $02% > $3K3% > $6K

5% > $11K6% > $25K6.5% > $100K

Cali. 8.84% > $0

Colo. 4.63% > $0

Conn. (b) 9% > $0

Del. (c) 8.7% > $0

Fla. 5.5% > $0

Ga. 6% > $0

Hawaii 4.4% > $05.4% > $25K6.4% > $100K

Idaho 7.6% > $0

Ill. (d) 9.5% > $0

Ind. (e) 8.5% > $0

Iowa 6% > $08% > $25K10% > $100K12% > $250K

Kans. 4% > $07% > $50K

Ky. 4% > $05% > $50K6% > $100K

La. 4% > $05% > $25K6% > $50K7% > $100K8% > $200K

Maine 3.50% > $07.93% > $25K8.33% > $75K8.93% > $250K

Md. 8.25% > $0

Mass. 8.00% > $0

Mich. 6.00% > $0

Minn. 9.8% > $0

Miss. 3% > $04% > $5K5% > $10K

Mo. 6.25% > $0

Mont. 6.75% > $0

Nebr. 5.58% > $07.81% > $100K

Nev. None

N.H. 8.5% > $0

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

N.M. 4.8% > $06.4% > $500K

7.6% > $1M

N.Y. 7.1% > $0

N.C.(a) 6.9% > $0

N.D. 1.7% > $04.23% > $25K5.2% > $50K

Ohio (c)

Okla. 6% > $0

State Corporate Income Tax Rates,


State Rates Brackets State Rates Brackets



24/52

Ore. 6.6% > $07.6% > $250K

Pa. 9.99% > $0

R.I. 9% > $0

S.C. 5% > $0

S.D. None

Tenn. 6.5% > $0

Tex. (c)

Utah 5% > $0

Vt. 6.0% > $07.0% > $10K8.5% > $25K

Va. (c) 6% > $0

Wash. (c)

W.Va. 7.75% > $0

Wis. 7.9% > $0

Wyo. None

D.C. 9.975% > $0

State Rates Brackets State Rates Brackets



Note: In addition to regular income taxes, many states impose

other taxes on corporations such as gross receipts taxes and ran-

chise taxes. Some states also impose an alternative minimum tax.Some states impose special rates on nancial institutions.

(a) North Carolina and Arkansas assess a surcharge o 3% o the

taxpayers total liability.

(b) Rate includes a 20% surtax, which eectively increases the

rate rom 7.5% to 9%.

(c) Ohio, Texas, and Washington do not have a corporate income

tax but do have a gross receipts tax with rates not strictly com-parable to corporate income tax rates. See Table 18 or more

inormation. Delaware and Virginia have a gross receipts tax in ad-

dition to the corporate income tax.

(d) Illinoiss rate includes two separate corporate income taxes,

one at a 7% rate and one at a 2.5% rate.

(e) The tax rate in Indiana will decrease to 8% on July 1, 2012.

() Corporations with entire net income greater than $100K pay 9%

on all taxable income, corporations with entire net income greater

than $50K and less than or equal to $100K pay 7.5% on all taxable

income, and corporations with entire net income less than or equal

to $50K pay 6.5% on all taxable income.

Source: Tax Foundation, state tax orms and instructions.


25/52

(a) No corporate income tax.(b) The Census Bureau does not classiy revenue rom Texass

margins tax as corporate income tax revenue.



U.S. $124 Ala. $90 29

Alaska $910 1

Ariz. $65 37

Ark. $132 17

Cali. $245 4

Colo. $72 34

Conn. $142 13Del. $159 9

Fla. $96 25

Ga. $71 35

Hawaii $59 41

Idaho $63 39

Ill. $210 6

Ind. $92 28Iowa $63 38

Kans. $124 21

Ky. $89 31

La. $87 32

Maine $132 18

Md. $155 10

Mass. $281 3Mich. $70 36

Minn. $136 14

Miss. $107 23

Mo. $35 44

Mont. $94 26Nebr. $85 33

Nev. (a) $0 47

N.H. $380 2

N.J. $233 5

N.M. $61 40

N.Y. $201 7

N.C. $136 16N.D. $132 19

Ohio $12 46

Okla. $58 42

Ore. $92 27

Pa. $130 20

R.I. $116 22

S.C. $28 45S.D. $38 43

Tenn. $142 12

Tex. (b) $0 47

Utah $89 30

Vt. $136 15

Va. $99 24

Wash. (a) $0 47W.Va. $198 8

Wis. $150 11

Wyo. (a) $0 47

State Corporate Income Tax Collections


Table 15





26/52

U.S. $151 Ala. $104 27

Alaska $912 1

Ariz. $94 31

Ark. $120 21

Cali. $259 6

Colo. $67 41

Conn. $125 20Del. $240 7

Fla. $99 29

Ga. $73 39

Hawaii $59 43

Idaho $92 33

Ill. $134 15

Ind. $130 18Iowa $87 35

Kans. $132 16

Ky. $117 22

La. $137 14

Maine $108 26

Md. $131 17

Mass. $276 4Mich. $71 40

Minn. $148 11

Miss. $110 25

Mo. $55 44

Mont. $168 10Nebr. $110 24

Nev. (a) $0 47

N.H. $375 3

N.J. $275 5

N.M. $80 37

N.Y. $543 2

N.C. $96 30N.D. $196 9

Ohio $54 46

Okla. $93 32

Ore. $76 38

Pa. $139 13

R.I. $103 28

S.C. $55 45S.D. $61 42

Tenn. $130 19

Tex. (b) $0 47

Utah $91 34

Vt. $139 12

Va. $80 36

Wash. (a) $0 47W.Va. $228 8

Wis. $116 23

Wyo. (a) $0 47

D.C. $585 (2)

Table 16

State and Local Corporate Income Tax

Collections Per Capita, Fiscal Year 2009

(a) No corporate income tax.(b) Census does not classiy revenue rom Texass margins tax as

corporate income tax revenue.







27/52

Ala. 4.00% 38 4.33% 8.33% 8Alaska None 46 1.77% 1.77% 46

Ariz. 6.60% 9 2.52% 9.12% 2

Ark. 6.00% 16 2.58% 8.58% 6

Cali. (b) 7.25% 1 0.86% 8.11% 12

Colo. 2.90% 45 4.54% 7.44% 15

Conn. 6.35% 11 None 6.35% 31

Del. None 46 None 0.00% 47

Fla. 6.00% 16 0.62% 6.62% 29

Ga. 4.00% 38 2.84% 6.84% 24

Hawaii (c) 4.00% 38 0.35% 4.35% 45

Idaho 6.00% 16 0.02% 6.02% 35

Ill. 6.25% 13 1.95% 8.20% 10

Ind. 7.00% 2 None 7.00% 20

Iowa 6.00% 16 0.81% 6.81% 25

Kans. 6.30% 12 1.96% 8.26% 9

Ky. 6.00% 16 None 6.00% 36

La. 4.00% 38 4.85% 8.85% 3

Maine 5.00% 31 None 5.00% 43

Md. 6.00% 16 None 6.00% 36

Mass. 6.25% 13 None 6.25% 33

Mich. 6.00% 16 None 6.00% 36

Minn. 6.875% 7 0.30% 7.18% 17

Miss. 7.00% 2 0.004% 7.00% 19

Mo. 4.225% 37 3.26% 7.49% 14

Mont. (d) None 46 None 0.00% 47

Nebr. 5.50% 28 1.27% 6.77% 26

Nev. 6.85% 8 1.08% 7.93% 13

N.H. None 46 None 0.00% 47

N.J. (e) 7.00% 2 -0.03% 6.97% 22

N.M. (c) 5.125% 30 2.12% 7.24% 16

N.Y. 4.00% 38 4.48% 8.48% 7

N.C. 4.75% 35 2.10% 6.85% 23

N.D. 5.00% 31 1.39% 6.39% 30

Ohio 5.50% 28 1.25% 6.75% 27

State and Local Sales Tax Rates,


Table 17

State Avg. Local Combined

State Tax Rate Rank Tax Rate (a) Rate Rank

Sales Tax


28/52

Okla. 4.50% 36 4.16% 8.66% 5Ore. None 46 None 0.00% 47

Pa. 6.00% 16 0.34% 6.34% 32

R.I. 7.00% 2 None 7.00% 20

S.C. 6.00% 16 1.13% 7.13% 18

S.D. (c) 4.00% 38 1.39% 5.39% 41

Tenn. 7.00% 2 2.45% 9.45% 1

Tex. 6.25% 13 1.89% 8.14% 11

Utah (b) 5.95% 27 0.73% 6.68% 28

Vt. 6.00% 16 0.14% 6.14% 34

Va. (b) 5.00% 31 None 5.00% 43

Wash. 6.50% 10 2.30% 8.80% 4

W.Va. 6.00% 16 None 6.00% 36

Wis. 5.00% 31 0.43% 5.43% 40

Wyo. 4.00% 38 1.34% 5.34% 42

D.C. 6.00% (16) 6.00% (36)


Sales Tax

State Avg. Local Combined

State Tax Rate Rank Tax Rate (a) Rate Rank

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

taxes. See Table 20 or inormation on gross receipts taxes.

(a) City, county, and municipal rates vary. These rates are weightedby population to compute an average local tax rate.

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

tax: Caliornia (1%), Utah (1.25%), 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 services, so their rates are not

strictly comparable to other states.

(d) Due to data limitations, table does not include sales taxes in lo-

cal resort areas in Montana.

(e) Some counties in New Jersey are not subject to the statewide

sales tax rate and collect a local rate o 3.5%. Their average local

score is represented as a negative.

Source: Tax Foundation, Sales Tax Clearinghouse.


29/52

Note: May include gross receipts taxes in some states. See Table37 or average people per household by state.

(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.


U.S. $1,117 Ala. $440 44

Alaska (a) $0 46

Ariz. $691 27

Ark. $899 13

Cali. $840 15

Colo. $409 45

Conn. $881 14Del. (a) $0 46

Fla. $989 4

Ga. $503 40

Hawaii (b) $1,709 1

Idaho $721 22

Ill. $690 28

Ind. $918 9Iowa $698 25

Kans. $756 20

Ky. $645 30

La. $571 37

Maine $745 21

Md. $652 29

Mass. $708 24Mich. $936 8

Minn. $836 17

Miss. $961 6

Mo. $488 42

Mont. (a) $0 46Nebr. $717 23

Nev. $950 7

N.H. (a) $0 46

N.J. $900 12

N.M. (b) $838 16

N.Y. $546 38

N.C. $616 33N.D. $901 11

Ohio $629 32

Okla. $526 39

Ore. (a) $0 46

Pa. $633 31

R.I. $758 19

S.C. $614 34S.D. (b) $915 10

Tenn. $968 5

Tex. $786 18

Utah $596 35

Vt. $498 41

Va. $444 43

Wash. $1,433 2W.Va. $592 36

Wis. $694 26

Wyo. $1,404 3

State General Sales Tax Collections


Table 18



Sales Tax


30/52

U.S. $953 Ala. $817 30

Alaska $290 46

Ariz. $1,173 9

Ark. $1,273 8

Cali. $1,015 19

Colo. $1,027 16

Conn. $926 25Del. $0 47

Fla. $1,108 12

Ga. $939 22

Hawaii $1,838 3

Idaho $781 33

Ill. $845 29

Ind. $963 21Iowa $928 24

Kans. $1,048 15

Ky. $664 41

La. $1,490 4

Maine $761 37

Md. $675 40

Mass. $598 43Mich. $907 26

Minn. $853 28

Miss. $1,025 17

Mo. $808 31

Mont. $0 47Nebr. $995 20

Nev. $1,122 11

N.H. $0 47

N.J. $938 23

N.M. $1,338 5

N.Y. $1,170 10

N.C. $785 32N.D. $1,067 14

Ohio $780 34

Okla. $1,017 18

Ore. $0 47

Pa. $697 38

R.I. $773 36

S.C. $686 39S.D. $1,289 7

Tenn. $1,322 6

Tex. $1,081 13

Utah $872 27

Vt. $527 45

Va. $559 44

Wash. $1,864 2W.Va. $602 42

Wis. $777 35

Wyo. $2,203 1

D.C. $1,449 (5)

Table 19

State and Local General Sales Tax Collections


Note: Revenue may include gross receipts taxes in some states.See Table 37 or average people per household by state.




Sales Tax


31/52

Note: Gross receipts taxes are complex business taxes imposed at

a low rate but on a wide base o transactions, resulting in high e-

ective tax rates that can vary by industry.

(a) Virginias tax is levied locally and rates vary by business and

jurisdiction.

Source: Commerce Clearing House, state revenue departments,

Tax Foundation.

Del. Manuacturers & MerchantsLicense Tax 0.1006% - 0.7543%

Ohio Commercial Activities Tax (CAT) 0.26%

Tex. Margin Tax 0.5% - 1.0%

Va. (a) Business/Proessional/Occupational

License Tax (BPOL) 0.03% - 0.58%

Wash. Business & Occupation Tax (B&O) 0.13% - 3.3%

State Gross Receipts Taxes,


Table 20

RangeState Name o Tax o Rates

Sales Tax


32/52

Ala. 16.0 4.9 20.9 37Alaska 8.0 8.0 50

Ariz. 18.0 1.0 19.0 42

Ark. 21.5 0.3 21.8 35

Cali. 35.7 12.9 48.6 2

Colo. 22.0 22.0 33

Conn. 25.0 23.6 48.6 2

Del. 23.0 23.0 31Fla. 4.0 31.0 35.0 10

Ga. 7.5 21.9 29.4 18

Hawaii 17.0 30.1 47.1 4

Idaho 25.0 25.0 25

Ill. 19.0 19.9 38.9 7

Ind. 18.0 20.9 38.9 7

Iowa 21.0 1.0 22.0 33Kans. 24.0 1.0 25.0 25

Ky. 26.4 1.4 27.8 21

La. 20.0 20.0 38

Maine 30.0 1.5 31.5 16

Md. 23.5 23.5 29

Mass. 21.0 2.5 23.5 29

Mich. 19.0 20.4 39.4 5Minn. 28.0 0.1 28.1 19

Miss. 18.0 0.8 18.8 44

Mo. 17.0 0.3 17.3 45

Mont. 27.0 0.8 27.8 21

Nebr. 26.7 0.9 27.6 23

Nev. 23.0 10.1 33.1 12

N.H. 18.0 1.6 19.6 41N.J. 10.5 4.0 14.5 48

N.M. 17.0 1.9 18.9 43

N.Y. 8.1 40.9 49.0 1

N.C. 38.9 0.3 39.2 6

N.D. 23.0 23.0 31

Ohio 28.0 28.0 20

Table 21

State Gasoline Tax Rates,

as of January 1, 2012 (Cents Per Gallon)

Excise Other TaxesState Tax and Fees Total Rank

Excise Taxes


33/52


Excise Taxes

Okla. 16.0 1.0 17.0 46Ore. 30.0 1.0 31.0 17

Pa. 12.0 20.3 32.3 15

R.I. 32.0 1.0 33.0 13

S.C. 16.0 0.8 16.8 47

S.D. 22.0 2.0 24.0 28

Tenn. 20.0 1.4 21.4 36

Tex. 20.0 20.0 38Utah 24.5 24.5 27

Vt. 19.0 7.1 26.1 24

Va. 17.5 2.3 19.8 40

Wash. 37.5 0.0 37.5 9

W.Va. 20.5 12.9 33.4 11

Wis. 30.9 2.0 32.9 14

Wyo. 13.0 1.0 14.0 49D.C. 23.5 23.5 (29)

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

methodology or determining the average tax rate on a gallon o

uel. Rates may include any o the ollowing: excise taxes, environ-

mental ees, storage tank taxes, other ees or taxes, and general

sales tax. In states where gasoline is subject to the general sales

tax, or where the uel tax is based on the average sale price, the

average rate determined by API is sensitive to changes in the price

o gasoline. States that ully or partially apply general sales taxes

to gasoline: CA, CT, GA, IL, IN, MI, NY.

Source: American Petroleum Institute.

Excise Other TaxesState Tax and Fees Total Rank


34/52

(a) The ederal excise tax o $1.0066 per pack and local taxes arenot included.

Source: Tax Foundation; Orzechowski & Walker, Tax Burden on

Tobacco;state revenue departments.

Ala. $0.425 46Alaska $2.00 10

Ariz. $2.00 10

Ark. $1.15 28

Cali. $0.87 32

Colo. $0.84 33

Conn. $3.40 3

Del. $1.60 19Fla. $1.339 25

Ga. $0.37 47

Hawaii $3.20 4

Idaho $0.57 41

Ill. $0.98 31

Ind. $0.995 30

Iowa $1.36 24Kans. $0.79 35

Ky. $0.60 39

La. $0.36 48

Maine $2.00 10

Md. $2.00 10

Mass. $2.51 9

Mich. $2.00 10Minn. $1.586 21

Miss. $0.68 36

Mo. $0.17 50

Mont. $1.70 15

Nebr. $0.64 37Nev. $0.80 34

N.H. $1.68 17

N.J. $2.70 6

N.M. $1.66 18

N.Y. $4.35 1

N.C. $0.45 44

N.D. $0.44 45Ohio $1.25 26

Okla. $1.03 29

Ore. $1.18 27

Pa. $1.60 19

R.I. $3.46 2

S.C. $0.57 41

S.D. $1.53 22Tenn. $0.62 38

Tex. $1.41 23

Utah $1.70 15

Vt. $2.62 7

Va. $0.30 49

Wash. $3.025 5

W.Va. $0.55 43Wis. $2.52 8

Wyo. $0.60 39

DC $2.86 (6)

State Cigarette Excise Tax Rates,

as of January 1, 2012 (Dollars Per 20-Pack)

Table 22

State Tax Rate (a) Rank


Excise Taxes


35/52

Ala. (b) $18.61 4Alaska $12.80 8

Ariz. $3.00 40

Ark. (d, e) $6.52 18

Cali. $3.30 38

Colo. $2.28 46

Conn. $5.40 27

Del. $3.75 34

Fla. $6.50 19Ga. $3.79 33

Hawaii $5.98 23

Idaho (b) $11.28 10

Ill. $8.55 14

Ind. $2.68 41

Iowa (b) $13.18 6

Kans. $2.50 43

Ky. (c) $6.85 17

La. $2.50 43

Maine (b) $6.15 21

Md. (e) $4.45 31

Mass. $4.05 32

Mich. (b) $13.24 5

Minn. (d, e) $8.88 13

Miss. (b) $8.43 15Mo. $2.00 47

Mont. (b) $9.45 12

Nebr. $3.75 34Nev. $3.60 37

N.H. (b) $0.00 50

N.J. $5.50 25

N.M. $6.06 22

N.Y. $6.44 20

N.C. (b) $13.03 7

N.D. (e) $4.66 29

Ohio (b) $10.16 11Okla. $5.56 24

Ore. (b) $23.03 2

Pa. (b) $7.57 16

R.I. $3.75 34

S.C. (d, e) $5.42 26

S.D. $4.68 28

Tenn. (d) $4.46 30

Tex. $2.40 45

Utah (b) $11.63 9

Vt. (b) $0.32 49

Va. (b) $20.91 3

Wash. (b) $26.70 1

W.Va. (b) $2.55 42

Wis. $3.25 39

Wyo. (b) $0.83 48D.C. (e) $5.43 (26)

Table 23

State Spirits Excise Tax Rates,

as of September 1, 2011 (Dollars Per Gallon)



Excise Taxes

Note: Rates are those applicable to o-premise sales o 40% alco-

hol by volume (a.b.v.) distilled spirits in 750ml containers.

(a) Local excise taxes excluded.

(b) States where the government controls sales. In these control

states, products are subject to ad valorem mark-up and excisetaxes. The excise tax rate is calculated using a methodology devel-

oped by the Distilled Spirits Council o the United States.

(c) Includes the wholesale tax rate o 11%, converted to a gallon-

age excise tax rate.

(d) Includes case ees and/or bottle ees which may vary with the

size o the container.

(e) Includes sales taxes specic to alcoholic beverages.

Source: Distilled Spirits Council o the United States, Tax Foundation.


36/52

Note: Rates are those applicable to o-premise sales o 11% alco-hol by volume (a.b.v.) non-carbonated wine in 750ml containers.

(a) Control states, where the government controls all sales. Prod-

ucts can be subject to ad valorem mark-up and excise taxes.

(b) Includes $0.26 statewide local rate in Alabama.

(c) Includes sales taxes specic to alcoholic beverages.

Source: Distilled Spirits Council o the United States, state revenuedepartments.

Ala. (b) $1.70 4Alaska $2.50 1

Ariz. $0.84 23

Ark. (c) $1.39 9

Cali. $0.20 44

Colo. $0.32 39

Conn. $0.72 25

Del. $0.97 19Fla. $2.25 2

Ga. $1.51 6

Hawaii $1.38 11

Idaho $0.45 36

Ill. $1.39 10

Ind. $0.47 35

Iowa $1.75 3Kans. $0.30 40

Ky. $0.50 34

La. $0.11 45

Maine $0.60 29

Md. (c) $1.40 8

Mass. $0.55 31

Mich. $0.51 33Minn. (c) $1.21 13

Miss. (a)

Mo. $0.42 37

Mont. $1.06 17

Nebr. $0.95 20Nev. $0.70 27

N.H. (a)

N.J. $0.88 22

N.M. $1.70 4

N.Y. $0.30 40

N.C. $0.79 24

N.D. $1.06 16Ohio $0.32 38

Okla. $0.72 25

Ore. $0.67 28

Pa. (a)

R.I. $0.60 29

S.C. $1.08 15

S.D. (c) $1.21 14Tenn. $1.27 12

Tex. $0.20 43

Utah (a)

Vt. $0.55 31

Va. $1.51 6

Wash. $0.88 21

W.Va. $1.00 18Wis. $0.25 42

Wyo. (a)

D.C. (c) $1.63 (6)

State Table Wine Excise Tax Rates,


Table 24

State Tax Rate Rank

State Tax Rate Rank

Excise Taxes


37/52

Ala. (b) $1.05 2Alaska $1.07 1

Ariz. $0.16 33

Ark. (c) $0.31 17

Cali. $0.20 27

Colo. $0.08 46

Conn. $0.23 24

Del. $0.16 35Fla. $0.48 8

Ga. (b) $1.01 3

Hawaii $0.93 4

Idaho $0.15 36

Ill. $0.23 25

Ind. $0.12 41

Iowa $0.19 29Kans. $0.18 30

Ky. $0.08 45

La. $0.32 16

Maine $0.35 15

Md. (c) $0.44 9

Mass. $0.11 43

Mich. $0.20 26Minn. (c) $0.48 7

Miss. $0.43 10

Mo. $0.06 49

Mont. $0.14 38

Nebr. $0.31 18Nev. $0.16 33

N.H. $0.30 19

N.J. $0.12 40

N.M. $0.41 12

N.Y. $0.14 37

N.C. $0.53 6

N.D. $0.39 14Ohio $0.18 31

Okla. $0.40 13

Ore. $0.08 44

Pa. $0.08 46

R.I. $0.11 42

S.C. $0.77 5

S.D. $0.27 20Tenn. $0.14 39

Tex. $0.20 28

Utah $0.41 11

Vt. $0.27 21

Va. $0.26 23

Wash. $0.26 22

W.Va. $0.18 32Wis. $0.06 48

Wyo. $0.02 50

D.C. (c) $0.56 (6)

Table 25

State Beer Excise Tax Rates,


Note: Rates are those applicable to o-premise sales o 4.7%a.b.v. beer in 12 ounce containers.

(a) Local excise taxes excluded.

(b) Includes statewide local rate in Alabama ($0.52) and Georgia

($0.53).

(c) Includes sales taxes specic to alcoholic beverages.

Source: Distilled Spirits Council o the United States, Tax Foundation.

State Tax Rate Rank

State Tax Rate Rank

Excise Taxes


38/52

(a) The local tax rate is calculated as the average o the tax in thelargest city and the capital city.

Source: Scott Mackey, KSE Partners, LLP, based on Methodology

rom Council on State Taxation, 50-State Study and Report on

Telecommunications Taxation, May 2005.

Ala. 7.45% 38Alaska 6.69% 42

Ariz. 11.97% 14

Ark. 11.07% 16

Cali. 10.67% 19

Colo. 10.40% 22

Conn. 6.96% 41

Del. 6.25% 45Fla. 16.57% 4

Ga. 8.57% 29

Hawaii 7.75% 37

Idaho 2.20% 48

Ill. 15.85% 5

Ind. 9.84% 23

Iowa 7.91% 35Kans. 13.34% 9

Ky. 10.42% 21

La. 6.28% 44

Maine 7.16% 40

Md. 12.23% 11

Mass. 7.81% 36

Mich. 7.27% 39Minn. 9.38% 26

Miss. 9.08% 27

Mo. 14.23% 7

Mont. 6.03% 47

Nebr. 18.64% 1Nev. 2.08% 49

N.H. 8.18% 32

N.J. 8.87% 28

N.M. 10.52% 20

N.Y. 17.78% 3

N.C. 9.43% 25

N.D. 10.68% 18Ohio 7.95% 33

Okla. 10.74% 17

Ore. 1.81% 50

Pa. 14.08% 8

R.I. 14.62% 6

S.C. 9.52% 24

S.D. 12.02% 13Tenn. 11.58% 15

Tex. 12.43% 10

Utah 12.16% 12

Vt. 8.50% 30

Va. 6.56% 43

Wash. 17.95% 2

W.Va. 6.23% 46Wis. 8.34% 31

Wyo. 7.94% 34

D.C. 11.58% (15)

State and Local Cell Phone Tax Rates,

as of July 1, 2010

Table 26

AverageState-Local


AverageState-Local


Excise Taxes


39/52

Ala. 4.00% Included in Base Yes YesAlaska

Ariz. 6.60% Exempt Yes Yes

Ark. 6.00% 2.00% Yes Yes

Cali. 7.25% Exempt Yes No

Colo. 2.90% Exempt No No

Conn. 6.00% Exempt No No

Del.

Fla. 6.00% Exempt No No

Ga. 4.00% Exempt Yes Yes

Hawaii 4.00% Included in Base Yes Yes

Idaho 6.25% Included in Base Yes Yes

Ill. 6.25% 1.00% No No

Ind. 7.00% Exempt No No

Iowa 6.00% Exempt No No

Kans. 6.30% Included in Base Yes Yes

Ky. 6.00% Exempt No No

La. 4.00% Exempt Yes Yes

Maine 5.00% Exempt No No

Md. 6.00% Exempt No No

Mass. 6.25% Exempt Yes Yes

Mich. 6.00% Exempt Yes Yes

Minn. 6.875% Exempt No No

Miss. 7.00% Included in Base Yes Yes

Mo. 4.225% 1.23% Yes Yes

Mont.

Nebr. 5.50% Exempt Yes Yes

Nev. 6.85% Exempt Yes Yes

N.H.

N.J. 7.00% Exempt No No

N.M. 5.13% Exempt Yes Yes

N.Y. 4.00% Exempt No No

N.C. 5.75% Exempt No No

N.D. 5.00% Exempt No No

Ohio 5.50% Exempt Yes No

Sales Tax Treatment of Groceries,

Candy, and Soda,


Table 27

State Candy SodaGeneral Grocery Treated as Treated as

State Sales Tax Treatment Groceries Groceries

Excise Taxes


40/52


State Candy SodaGeneral Grocery Treated as Treated as

State Sales Tax Treatment Groceries Groceries

Okla. 4.50% Included in Base Yes Yes

Ore.

Pa. 6.00% Exempt Yes No

R.I. 7.00% Exempt No No

S.C. 6.00% Exempt Yes Yes

S.D. 4.00% Included in Base Yes Yes

Tenn. 7.00% 5.50% Yes Yes

Tex. 6.25% Exempt No No

Utah 5.95% 1.75% Yes Yes

Vt. 6.00% Exempt Yes Yes

Va. 5.00% 2.50% Yes Yes

Wash. 6.50% Exempt Yes No

W.Va. 6.00% 3.00% Yes No

Wis. 5.00% Exempt No No

Wyo. 4.00% Exempt Yes Yes

D.C. 6.00% Exempt Yes No

Source: Tax Foundation, Overreaching on Obesity: Governments

Consider New Taxes on Soda and Candy(Oct. 2011).

Excise Taxes


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U.S. $467 Ala. $510 20

Alaska $474 23

Ariz. $342 41

Ark. $398 33

Cali. $323 43

Colo. $300 47

Conn. $602 9Del. $547 15

Fla. $615 8

Ga. $283 49

Hawaii $650 5

Idaho $255 50

Ill. $696 3

Ind. $433 27Iowa $416 30

Kans. $365 37

Ky. $545 17

La. $575 12

Maine $476 22

Md. $505 21

Mass. $372 36Mich. $379 35

Minn. $599 10

Miss. $411 31

Mo. $386 34

Mont. $545 16Nebr. $350 39

Nev. $848 1

N.H. $630 6

N.J. $419 29

N.M. $347 40

N.Y. $580 11

N.C. $398 32N.D. $537 19

Ohio $438 26

Okla. $317 45

Ore. $321 44

Pa. $554 13

R.I. $554 14

S.C. $310 46S.D. $433 28

Tenn. $331 42

Tex. $543 18

Utah $352 38

Vt. $813 2

Va. $461 25

Wash. $628 7W.Va. $670 4

Wis. $467 24

Wyo. $294 48

D.C. $843 (2)

Table 28

State and Local Excise Tax Collections Per

Capita,

Fiscal Year 2009

Note: Includes both excise and selective sales taxes. Excise taxesinclude taxes such as those levied on tobacco products, alcoholic

beverages, and motor uels. Selective sales taxes include taxes

such as those levied on amusements, insurance premiums, pari-

mutuels, and public utilities. See Table 37 or average people per

household by state.




Excise Taxes


42/52

Note: The gures in this table are median eective property taxrates on owner-occupied housing (median real taxes paid / median

home value). As a result, the data exclude property taxes paid by

businesses, renters, and others.

Source: 2010 American Community Survey, available rom the U.S.

Census Bureau, Tax Foundation calculations.

U.S. 1.14% Ala. 0.41% 49

Alaska 1.24% 18

Ariz. 0.85% 29

Ark. 0.57% 45

Cali. 0.78% 34

Colo. 0.61% 43

Conn. 1.70% 8Del. 0.49% 47

Fla. 1.09% 21

Ga. 0.93% 28

Hawaii 0.27% 50

Idaho 0.74% 37

Ill. 1.93% 2

Ind. 0.84% 31Iowa 1.34% 16

Kans. 1.35% 15

Ky. 0.78% 34

La. 0.43% 48

Maine 1.17% 19

Md. 0.98% 23

Mass. 1.08% 22Mich. 1.82% 6

Minn. 1.10% 20

Miss. 0.73% 38

Mo. 0.94% 27

Mont. 0.85% 29Nebr. 1.82% 6

Nev. 0.98% 23

N.H. 1.92% 3

N.J. 2.01% 1

N.M. 0.66% 40

N.Y. 1.38% 13

N.C. 0.81% 32N.D. 1.36% 14

Ohio 1.44% 11

Okla. 0.80% 33

Ore. 0.98% 23

Pa. 1.40% 12

R.I. 1.47% 10

S.C. 0.55% 46S.D. 1.32% 17

Tenn. 0.70% 39

Tex. 1.90% 4

Utah 0.65% 41

Vt. 1.61% 9

Va. 0.77% 36

Wash. 0.98% 23W.Va. 0.58% 44

Wis. 1.85% 5

Wyo. 0.62% 42

D.C. 0.54% (47)

Property Taxes on Owner-Occupied Housing as

a Percentage of Median Home Value,

by State, Calendar Year 2010

Table 29

EectiveState Tax Rate Rank

EectiveState Tax Rate Rank

Property Taxes


43/52

U.S. $1,388 Ala. $503 50

Alaska $1,728 10

Ariz. $1,119 32

Ark. $549 49

Cali. $1,465 15

Colo. $1,277 24

Conn. $2,473 2Del. $712 43

Fla. $1,589 13

Ga. $1,092 34

Hawaii $983 35

Idaho $813 40

Ill. $1,782 9

Ind. $1,124 31Iowa $1,305 22

Kans. $1,353 19

Ky. $663 46

La. $702 45

Maine $1,640 11

Md. $1,205 27

Mass. $1,874 8Mich. $1,452 16

Minn. $1,346 20

Miss. $793 41

Mo. $929 37

Mont. $1,301 23Nebr. $1,437 17

Nev. $1,318 21

N.H. $2,440 3

N.J. $2,663 1

N.M. $606 47

N.Y. $2,136 5

N.C. $867 38N.D. $1,165 29

Ohio $1,135 30

Okla. $597 48

Ore. $1,172 28

Pa. $1,227 25

R.I. $2,018 7

S.C. $970 36S.D. $1,111 33

Tenn. $748 42

Tex. $1,475 14

Utah $863 39

Vt. $2,056 6

Va. $1,431 18

Wash. $1,226 26W.Va. $709 44

Wis. $1,633 12

Wyo. $2,285 4

D.C. $3,053 (1)

Table 30

State and Local Property Tax Collections Per

Capita, Fiscal Year 2009

Note: See Table 37 or average people per household by state.Source: U.S. Census Bureau, Tax Foundation.



Property Taxes


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Conn. $2M 7.2% - 12%Del. $5M 0.8% - 16%

Hawaii $3.6M 0.8% - 16%

Ill. $2M 0.8% - 16%

Maine (a) $1M 0.8% - 16%

Md. (b) $1M 0.8% - 16%

Mass. $1M 0.8% - 16%

Minn. $1M 0.8% - 16%N.J. (b) $675,000 0.8% - 16%

N.Y. $1M 0.8% - 16%

N.C. $5M 0.8% - 16%

Ohio (c) $338,333 6% - 7%

Ore. $1M 0.8% - 16%

R.I. $859,350 0.8% - 16%

Tenn. (d) $1M 5.5% - 9.5%Vt. $2.75M 0.8% - 16%

Wash. $2M 10% - 19%

D.C. $1M 0.8% - 16%

Estate Tax Rates and Exemptions,


Table 31

RateState Exemption (Min. to Max.)

(a) Maines exemption will increase to $2M on Jan. 1, 2013.

(b) Maryland and New Jersey have both an estate and an inheri-tance tax. See Table 32.

(c) Ohios estate tax is repealed eective Jan. 1, 2013.

(d) Some sources (including the Tennessee Department o Rev-

enue) list Tennessees estate tax as an inheritance tax, but it

unctions as an estate tax.

Source: American Family Business Foundation.



45/52

Ind. Spouse/Charity 100% Exempt 0%Class A $100,000 1% - 10%

Class B $500 7% - 15%

Class C $100 10% - 20%

Iowa Class A 100% Exempt 0%

Class B No exemption 5% - 10%

Class C No exemption 10% - 15%

Ky. Class A 100% Exempt 0%Class B $1,000 4% - 16%

Class C $500 6%-16%

Md. (a) Lineal Heirs 100% Exempt 0%

All others No exemption 10%

Nebr. (b) Immediate Relative $40,000 1%

Remote Relative $15,000 13%

All others $10,000 18%

N.J. (a, c) Class A 100% Exempt 0%

Class C $25,000 16%

Class D $500 16%

Pa. Lineal Heirs $3,500 5%

Siblings No exemption 12%

Others No exemption 15%

Inheritance Tax Rates and Exemptions,


Table 32

Rate

State Heir type Exemption (Min. to Max.)

Note: Inheritance taxes are levied on the the posthumous transer

o assets based on relationship to the decedent. Generally, Class

A beneciaries are spouses, children, and oten siblings. Class B

beneciaries are non-immediate amily members. Class C ben-

eciaries are non-amily members. Unlike estate taxes, the term

exemption here applies not to the size o the estate, but the size

o the git itsel.

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

tance tax.

(b) Nebraskas inheritance tax is levied at the county level.

(c) New Jerseys inheritance tax only applies to estates over $1M.

Source: American Family Business Foundation.



46/52

Note: The implicit tax revenue is the portion o lottery revenuekept by the state, or the prot. It does not include ederal or state

income tax on winnings. See table 37 or average people per

household by state.

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

U.S. $58 Ala. $0 44

Alaska $0 44

Ariz. $81 13

Ark. $124 8

Cali. $28 32

Colo. $22 37

Conn. $83 12Del. $370 1

Fla. $67 15

Ga. $92 10

Hawaii $0 44

Idaho $25 34

Ill. $50 21

Ind. $28 31Iowa $23 36

Kans. $24 35

Ky. $50 23

La. $29 30

Maine $40 27

Md. $87 11

Mass. $137 7Mich. $68 14

Minn. $17 41

Miss. $0 44

Mo. $42 26

Mont. $11 42Nebr. $17 40

Nev. $0 44

N.H. $50 22

N.J. $105 9

N.M. $21 38

N.Y. $138 6

N.C. $45 24N.D. $9 43

Ohio $64 17

Okla. $25 33

Ore. $142 5

Pa. $64 16

R.I. $324 2

S.C. $54 18S.D. $145 4

Tenn. $51 20

Tex. $42 25

Utah $0 44

Vt. $33 28

Va. $54 19

Wash. $19 39W.Va. $314 3

Wis. $31 29

Wyo. $0 44

State Implicit Lottery Tax Revenue Per Capita,

Fiscal Year 2010

Table 33

Implicit TaxRevenue

State Per Capita Rank

Implicit TaxRevenue

State Per Capita Rank

Lottery


47/52

U.S. $3,614 Ala. $1,841 43

Alaska $9,032 2

Ariz. $2,188 39

Ark. $1,464 47

Cali. $4,008 18

Colo. $3,335 27

Conn. $8,465 4Del. $6,157 8

Fla. $2,155 41

Ga. $1,426 48

Hawaii $5,682 9

Idaho $2,478 35

Ill. $4,790 11

Ind. $3,650 22Iowa $1,690 44

Kans. $2,276 37

Ky. $3,323 28

La. $3,861 20

Maine $4,542 12

Md. $4,250 16

Mass. $11,310 1Mich. $3,251 30

Minn. $2,206 38

Miss. $2,182 40

Mo. $3,416 26

Mont. $4,430 13Nebr. $1,279 49

Nev. $1,646 46

N.H. $6,341 7

N.J. $6,944 5

N.M. $4,261 15

N.Y. $6,694 6

N.C. $1,983 42N.D. $3,282 29

Ohio $2,703 32

Okla. $2,664 34

Ore. $3,533 23

Pa. $3,526 24

R.I. $9,018 3

S.C. $3,419 25S.D. $4,291 14

Tenn. $922 50

Tex. $1,679 45

Utah $2,356 36

Vt. $5,585 10

Va. $3,131 31

Wash. $4,098 17W.Va. $3,860 21

Wis. $3,929 19

Wyo. $2,694 33

Table 34

State Debt Per Capita,

Fiscal Year 2010

Note: Debt at end o scal year. See Table 37 or average peopleper household by state.


DebtState Per Capita Rank


State Debt


48/52

Note: Debt at end o scal year. See table 37 or average peopleper household by state.


U.S. $8,786 Ala. $5,480 42

Alaska $14,792 3

Ariz. $7,658 25

Ark. $4,396 48

Cali. $10,159 8

Colo. $10,224 7

Conn. $10,709 5Del. $9,272 15

Fla. $7,917 22

Ga. $5,540 41

Hawaii $8,566 18

Idaho $3,793 50

Ill. $10,030 10

Ind. $7,929 21Iowa $5,113 45

Kans. $8,572 17

Ky. $9,491 12

La. $7,653 26

Maine $5,838 40

Md. $6,789 34

Mass. $15,033 2Mich. $7,857 23

Minn. $8,250 20

Miss. $4,552 47

Mo. $7,126 31

Mont. $6,466 36Nebr. $7,411 28

Nev. $9,704 11

N.H. $8,377 19

N.J. $10,606 6

N.M. $7,081 32

N.Y. $15,240 1

N.C. $5,350 43N.D. $6,156 38

Ohio $6,417 37

Okla. $4,970 46

Ore. $8,776 16

Pa. $9,311 13

R.I. $11,134 4

S.C. $7,797 24S.D. $6,841 33

Tenn. $5,840 39

Tex. $9,297 14

Utah $6,586 35

Vt. $7,260 30

Va. $7,490 27

Wash. $10,092 9W.Va. $5,328 44

Wis. $7,287 29

Wyo. $4,150 49

D.C. $16,581 (1)

State and Local Debt Per Capita,

Fiscal Year 2009

Table 35



State Debt


49/52

U.S. $39,945 Ala. $33,516 42

Alaska $44,205 8

Ariz. $34,553 40

Ark. $32,678 44

Cali. $42,578 12

Colo. $42,226 14

Conn. $54,877 1Del. $39,664 21

Fla. $38,222 24

Ga. $34,800 38

Hawaii $41,661 17

Idaho $31,986 49

Ill. $42,057 16

Ind. $34,042 41Iowa $38,084 26

Kans. $39,005 23

Ky. $32,376 47

La. $37,021 28

Maine $36,717 31

Md. $49,070 4

Mass. $51,302 2Mich. $34,691 39

Minn. $42,847 10

Miss. $31,046 50

Mo. $36,965 29

Mont. $35,068 35Nebr. $39,674 20

Nev. $36,919 30

N.H. $43,586 9

N.J. $51,167 3

N.M. $33,368 43

N.Y. $48,450 5

N.C. $34,977 36N.D. $42,764 11

Ohio $36,180 33

Okla. $35,396 34

Ore. $36,427 32

Pa. $40,599 18

R.I. $42,095 15

S.C. $32,460 46S.D. $39,593 22

Tenn. $34,955 37

Tex. $37,706 27

Utah $32,473 45

Vt. $40,098 19

Va. $44,246 7

Wash. $42,570 13W.Va. $31,999 48

Wis. $38,177 25

Wyo. $44,861 6

D.C. $70,044 (1)

Table 36

Income Per Capita by State,

Fiscal Year 2010

Note: Per capita personal income is total personal income divided

by total midyear population. All dollar estimates are in current dol-lars (not adjusted or infation).

Source: Bureau o Economic Analysis.

IncomeState Per Capita Rank

IncomeState Per Capita Rank

Data


50/52

Note: Does not include persons in institutionalized housing.Source: U.S. Census Bureau, Tax Foundation.

US 2.63 2.63Ala. 2.48 2.57

Alaska 2.86 2.70

Ariz. 2.84 2.69

Ark. 2.49 2.55

Cali. 2.96 2.94

Colo. 2.57 2.52

Conn. 2.57 2.55Del. 2.63 2.66

Fla. 2.59 2.62

Ga. 2.75 2.72

Hawaii 2.82 2.96

Idaho 2.71 2.67

Ill. 2.64 2.64

Ind. 2.52 2.55Iowa 2.37 2.41

Kans. 2.48 2.52

Ky. 2.47 2.51

La. 2.59 2.61

Maine 2.35 2.37

Md. 2.65 2.65

Mass. 2.56 2.51Mich. 2.54 2.53

Minn. 2.46 2.47

Miss. 2.60 2.66

Mo. 2.49 2.48

Mont. 2.53 2.39Nebr. 2.45 2.47

Nev. 2.70 2.70

N.H. 2.54 2.48

N.J. 2.70 2.72

N.M. 2.65 2.64

N.Y. 2.63 2.61

N.C. 2.49 2.53N.D. 2.22 2.32

Ohio 2.48 2.48

Okla. 2.50 2.55

Ore. 2.52 2.49

Pa. 2.47 2.49

R.I. 2.50 2.51

S.C. 2.55 2.55S.D. 2.47 2.45

Tenn. 2.51 2.54

Tex. 2.84 2.82

Utah 3.17 3.10

Vt. 2.38 2.34

Va. 2.57 2.60

Wash. 2.55 2.53W.Va. 2.37 2.43

Wis. 2.42 2.43

Wyo. 2.48 2.47

D.C. 2.26 2.24

People Per Household, by State,

2009-2010

Table 37

State 2009 2010

State 2009 2010

Data


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As a nonpartisan educational organization, the ax Foundation hasearned a reputation or independence and credibility. However, we

are not devoid o perspective. All ax Foundation research is guidedby the ollowing principles o sound tax policy, which should serveas touchstones or good tax policy everywhere:

SImplIcITY: Administrative costs are a loss to society, andcomplicated taxation undermines voluntary compliance by creatingincentives to shelter and disguise income.

TranSparencY: ax legislation should be based on soundlegislative procedures and careul analysis. A good tax system requiresinormed taxpayers who understand how tax assessment, collection,and compliance works. Tere should be open hearings and revenueestimates should be ully explained and replicable.

neuTralITY: Te ewer economic decisions that are made or taxreasons, the better. Te primary purpose o taxes is to raise neededrevenue, not to micromanage the economy. Te tax system shouldnot avor certain industries, activities, or products.

STabIlITY:When tax laws are in constant ux, long-range nancial

planning is difcult. Lawmakers should avoid enacting temporarytax laws, including tax holidays and amnesties.

no reTroacTIvITY: As a corollary to the principle o stability,taxpayers should rely with condence on the law as it exists whencontracts are signed and transactions made.

broad baSeS and low raTeS: As a corollary to the principle oneutrality, lawmakers should avoid enacting targeted deductions,credits and exclusions. I such tax preerences are ew, substantialrevenue can be raised with low tax rates. Broad-based taxes can alsoproduce relatively stable tax revenues rom year to year.

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