tax foundation facts and figures 2009 mid

&How Does Your State Compare?

2009 FactsFigures

Mid-Year Update

1 Income Per Capita by State 2008

2 Tax Freedom Day by State 2009

State Governments

3 State Business Tax Climate Index 2009

4 Corporate Tax Index 2009

5 Individual Income Tax Index 2009

6 Sales Tax Index 2009

7 Unemployment Insurance Tax Index 2009

8 Property Tax Index 2009

9 State Tax Collections Per Capita 2007

10 State Revenues Per Capita 2007

11 State Individual Income Tax Rates July 2009

12 State Individual Income Tax CollectionsPer Capita 2007

13 State Corporate Income Tax Rates July 2009

14 State Corporate Income Tax CollectionsPer Capita 2007

15 State General Sales and Use Tax Rates July 2009

16 State General Sales Tax CollectionsPer Capita 2007

17 State Gasoline Tax Rates April 2009

18 State Cigarette Excise Tax Rates July 2009

19 State Spirits Excise Tax Rates July 2009

20 State Table Wine Excise Tax Rates July 2009

21 State Beer Excise Tax Rates July 2009

22 State Selective Sales Tax CollectionsPer Capita 2007

23 State Lottery Sales Per Capita 2007

24 Implicit Tax Rates on State Lottery Sales 2007

25 State Lottery Revenue as a Percentageof Own-Source Revenue 2006

26 State Debt Per Capita 2007

27 State Spending Per Capita 2007

State and Local Governments

28 State and Local Tax Burden Per Capita 2008

29 State and Local Tax Burden as a Percentageof State Income 2008

Table of Contents

Number Title Date

© 2009 Tax Foundation. All rights reserved.

Printed in the United States of America

Tax Foundation

National Press Building529 14th Street, NWSuite 420Washington, DC 20045-1000

ph. 202.464.6200

[email protected]

30 State and Local Individual Income TaxCollections Per Capita 2006

31 State and Local Corporate Income TaxCollections Per Capita 2006

32 State and Local General and SelectiveSales Tax Collections Per Capita 2006

33 State and Local Property Tax CollectionPer Capita 2006

34 State and Local Debt Per Capita 2006

35 State and Local Spending Per Capita 2006

36 State and Local Revenues Per Capita 2006

37 People Per Household by State 2006-2007

Table of Contents-continued

Number Title Date

Since 1937, the Tax Foundation has produced and pub-lished reliable information on government finances at thefederal, state, and local levels. This handbook, Facts & Fig-ures, has been one of our annual products for many years,and one that we have never had to update mid-year.

Not so for 2009. The number and significance of state taxchanges that have occurred in the first half of 2009 has ledus to publish this unprecedented mid-year update, editedby staff economist Mark Robyn.

Before this year, optimistic revenue projections led wish-ful-thinking state officials to increase their state spendingcommitments. The subsequent drop in revenue sources hasresulted in large budget shortfalls. State lawmakers arestruggling to choose among reprioritized services and dif-ferent types of tax increases.

We hope this booklet will help inform those choices. It isdesigned to give taxpayers and their lawmakers a simple,pocket-sized guide to see how their state ranks on severaldozen different measures such as individual and corporateincome tax rates, excise taxes, tax burdens and statespending.

These tables are compiled and maintained by Tax Founda-tion economists at www.TaxFoundation.org. We hopethese facts contribute to a healthy public debate.

Scott A. HodgePresident

Introduction

Note: See table 37 for average people per household by state.

Source: Tax Foundation Special Report, No. 163, “State-Local TaxBurdens Dip as Income Growth Outpaces Tax Growth.” The incomemeasure used adds the following to Bureau of Economic Analysis’spersonal income measure: capital gains realizations, pension andlife insurance distributions, corporate income taxes paid, and taxeson production and imports less subsidies. It subtracts from personalincome the fungible portion of Medicare and Medicaid, estimatedMedicare benefits that are provided via supplementary contribu-tions, initial contributions to pension income and life insurance fromemployers, and the annual investment income of life insurance car-riers and pensions that is included in personal income.

U.S. $44,254 –Ala. $36,372 43Alaska $44,872 18Ariz. $38,174 35Ark. $33,395 48Calif. $47,706 11Colo. $48,300 9Conn. $63,160 1Del. $44,889 17Fla. $46,293 15Ga. $37,850 38Hawaii $46,512 14Idaho $36,492 42Ill. $46,693 13Ind. $37,279 40Iowa $38,636 32Kans. $40,784 24Ky. $34,339 47La. $39,116 29Maine $38,309 34Md. $52,709 6Mass. $56,661 2Mich. $39,273 28Minn. $46,106 16Miss. $31,836 50Mo. $38,084 37

Mont. $36,793 41Nebr. $40,499 25Nev. $49,371 7N.H. $48,033 10N.J. $56,116 3N.M. $36,031 44N.Y. $55,032 4N.C. $37,508 39N.D. $39,612 26Ohio $38,925 31Okla. $38,415 33Ore. $39,444 27Pa. $43,796 20R.I. $44,463 19S.C. $35,419 46S.D. $39,103 30Tenn. $38,090 36Tex. $42,796 21Utah $35,971 45Vt. $42,626 22Va. $47,666 12Wash. $48,574 8W.Va. $32,145 49Wis. $40,953 23Wyo. $53,163 5D.C. $70,730 –

Total Income Per Capita by State, 2008

Table 1

StateStateIncome Per

Capita Rank RankIncome Per

Capita

Rank

U.S. April 13 –Ala. April 2 44Alaska March 23 50Ariz. April 10 23Ark. April 4 37Calif. April 20 4Colo. April 12 16Conn. April 30 1Del. April 11 20Fla. April 9 27Ga. April 12 17Hawaii April 13 14Idaho April 12 18Ill. April 13 15Ind. April 8 28Iowa April 4 39Kans. April 8 30Ky. April 3 41La. March 28 49Maine April 6 33Md. April 19 5Mass. April 16 7Mich. April 10 24Minn. April 15 9Miss. March 28 48Mo. April 6 34

Mont. April 3 42Nebr. April 8 31Nev. April 8 29N.H. April 10 22N.J. April 29 2N.M. April 2 43N.Y. April 25 3N.C. April 9 25N.D. April 1 46Ohio April 11 21Okla. April 4 40Ore. April 9 26Pa. April 14 11R.I. April 14 10S.C. April 4 38S.D. March 29 47Tenn. April 5 36Tex. April 6 32Utah April 13 13Vt. April 12 19Va. April 16 6Wash. April 16 8W.Va. April 1 45Wis. April 13 12Wyo. April 5 35D.C. April 13 –

Table 2

Tax Freedom Day By State, Calendar Year 2008

TaxFreedom

Day StateState Rank

TaxFreedom

Day

Note: Tax Freedom Day represents how long Americans must workthis year before they have earned enough money to pay all fed-eral, state and local taxes for the year. New Tax Freedom Day datais released every year in April.

Source: Tax Foundation Special Report, No. 165, “America Cel-ebrates Tax Freedom Day,” which is based on data from the Bureauof Economic Analysis and includes all federal, state and localtaxes.

U.S. 5.00 –Ala. 5.33 21Alaska 7.33 4Ariz. 5.27 22Ark. 4.90 35Calif. 4.15 48Colo. 5.93 13Conn. 4.84 37Del. 6.02 10Fla. 6.93 5Ga. 5.19 27Hawaii 5.24 24Idaho 5.12 29Ill. 5.27 23Ind. 5.91 14Iowa 4.37 44Kans. 5.10 31Ky. 4.98 34La. 5.01 33Maine 4.71 40Md. 4.33 45Mass. 5.03 32Mich. 5.34 20Minn. 4.64 41Miss. 5.34 19Mo. 5.60 16

Mont. 6.29 6Nebr. 4.58 42Nev. 7.38 3N.H. 6.17 8N.J. 3.92 50N.M. 5.19 26N.Y. 4.02 49N.C. 4.76 39N.D. 5.10 30Ohio 4.16 47Okla. 5.44 18Ore. 6.06 9Pa. 5.17 28R.I. 4.20 46S.C. 5.24 25S.D. 7.51 2Tenn. 5.47 17Tex. 6.28 7Utah 5.98 11Vt. 4.55 43Va. 5.73 15Wash. 5.94 12W.Va. 4.88 36Wis. 4.79 38Wyo. 7.53 1D.C. 4.55 –

State Business Tax Climate Index, 2009

(a) The index is a measure of how each state’s tax laws affect eco-nomic performance. The higher the score, the more favorable astate’s tax system is for business. All scores are for fiscal years.

Source: Tax Foundation Background Paper, No. 58, “2009 StateBusiness Tax Climate Index.”

Table 3

RankScore (a)State RankState Score (a)



Table 4

Corporate Tax Index, 2009

(a) The index is a measure of how each state’s tax laws affecteconomic performance. The higher the score, the more favorablea state’s tax system is for business. All scores are for fiscal years.


RankScore (a) RankScore (a)State State



Individual Income Tax Index, 2009



Table 5

RankScore (a) StateState RankScore (a)



Table 6



RankScore (a)

Sales Tax Index, 2009

State State RankScore (a)

Table 7



Unemployment Insurance Tax Index, 2009



RankScore (a)State State Rank Score (a)



Table 8

Property Tax Index, 2009



RankState StateRank Score (a) Score (a)

Table 9


Mont. $2,436 28Nebr. $2,301 33Nev. $2,493 23N.H. $1,653 49N.J. $3,355 8N.M. $2,661 16N.Y. $3,274 9N.C. $2,522 22N.D. $2,792 12Ohio $2,164 38Okla. $2,475 26Ore. $2,082 39Pa. $2,483 25R.I. $2,610 18S.C. $1,989 40S.D. $1,585 50Tenn. $1,855 46Tex. $1,704 48Utah $2,254 34Vt. $4,120 2Va. $2,472 27Wash. $2,755 13W.Va. $2,571 20Wis. $2,592 19Wyo. $3,911 4

State Tax Collections Per CapitaFiscal Year 2007


Source: U.S. Census Bureau, Tax Foundation

RankCollectionsPer CapitaState State Rank

CollectionsPer Capita



Table 10

State Revenues Per CapitaFiscal Year 2007



RankState StateRankRevenue

Per CapitaRevenue

Per Capita

Table 11

State Individual Income Tax Rates,As of July 1, 2009

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

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

5% > $3,000

Alaska None

Ariz. 2.59% > $0(b) 2.88% > $10K

3.36% > $25K4.24% > $50K4.54% > $150K

Ark. 1% > $0(d,e,h) 2.5% > $3,800

3.5% > $7,6004.5% > $11,400

6% > $19,0007% > $31,700

Calif. 1.25% > $0(b,e,k) 2.25% > $7,168

4.25% > $16,9946.25% > $26,8218.25% > $37,2339.55% > $47,055

10.55% > $1M

Colo. 4.63% of federaltaxable income

Conn. 3% > $0(b) 5% > $10K

Del. 2.2% > $2K(h,o) 3.9% > $5K

4.8% > $10K5.2% > $20K

5.55% > $25K5.95% > $60K

Fla. None

Ga. 1% > $0(b) 2% > $750

3% > $2,2504% > $3,7505% > $5,2506% > $7,000

Hawaii 1.4% > $0(b, l) 3.2% > $2,400

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

8.25% > $48,0009% > $150,000

10% > $175,00011% > $200,000

Idaho 1.6% > $0(b, e) 3.6% > $1,272

4.1% > $2,5445.1% > $3,8166.1% > $5,0887.1% > $6,3607.4% > $9,5407.8% > $25,441

Ill. 3% of federal adjustedgross income withmodification

Ind. 3.4% of federaladjusted gross incomewith modification

Iowa 0.36% > $0(e,f,h) 0.72% > $1,407

2.43% > $2,8144.50% > $5,6286.12% > $12,6636.48% > $21,1056.80% > $28,1407.92% > $42,2108.98% > $63,315

Kans. 3.50% > $0(b) 6.25% > $15K

6.45% > $30K

State StateRates Brackets (a) Rates Brackets (a)

Ky. 2% > $0(h) 3% > $3K

4% > $4K5% > $5K

5.8% > $8K6% > $75K

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

6% > $50,000

Maine 2% > $0(b,e,i) 4.5% > $5,050

7% > $10,0508.5% > $20,150

Md. 2% > $0(b,h) 3% > $1K

4% > $2K4.75% > $3K

5% > $150K5.25% > $300K5.5% > $500K

6.25% > $1M

Mass. 5.3% > $0

Mich. (h) 4.35% of federaladjusted gross incomewith modification

Minn. 5.35% > $0(b, e) 7.05% > $22,730

7.85% > $74,650

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

Mo. 1.5% > $0(f, h) 2% > $1K

2.5% > $2K3% > $3K

3.5% > $4K4% > $5K

4.5% > $6K5% > $7K

5.5% > $8K6% > $9K

Mont. 1% > $0(e, f) 2% > $2,600

3% > $4,6004% > $7,0005% > $9,5006% > $12,200

6.9% > $15,600

Nebr. 2.56% > $0(b) 3.57% > $2,400

5.12% > $17,5006.84% > $27,000

Nev. None

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

N.J. 1.40% > $0(b,h,p) 1.75% > $20K

3.50% > $35K5.525% > $40K6.37% > $75K8.0% > $400K

10.25% > $500K10.75% > $1M

N.M. 1.7% > $0(b) 3.2% > $5,500

4.7% > $11,0004.9% > $16,000

N.Y. 4% > $0(b, h, m) 4.5% > $8K

5.25% > $11K5.9% > $13K

6.85% > $20K7.85% > $200K8.97% > $500K

N.C. 6% > $0(b) 7% > $12,750

7.75% > $60,000

N.D. 1.84% > $0(b,e,r) 3.44% > $33,950

3.81% > $82,2504.42% > $171,5504.86% > $372,950

Table 11

Table 11

State StateRates Brackets (a) Rates Brackets (a)

Ohio 0.587% > $0(h) 1.174% > $5K

2.348% > $10K2.935% > $15K3.521% > $20K4.109% > $40K4.695% > $80K5.451% > $100K5.925% > $200K

Okla. 0.5% > $0(b) 1% > $1,000

2% > $2,5003% > $3,7504% > $4,9005% > $7,200

5.5% > $8,700

Ore. 5% > $0(b,e,f,h,j) 7% > $3,050

9% > $7,60010.8% > $125K

11% > $250K

Pa. (h) 3.07% > $0

R.I. 3.75% > $0(b,e,g) 7% > $33,950

7.75% > $82,2509% > $171,550

9.9% > $372,950

S.C. 0% > $0(e) 3% > $2,670

4% > $5,3405% > $8,0106% > $10,6807% > $13,350

S.D. None

Tenn. (c) 6% > $0

Tex. None

Utah 5% > $0

Vt. 3.55% > $0(b,e,n) 7.0% > $33,950

8.25% > $82,2508.9% > $171,5509.4% > $372,950

Va. 2% > $03% > $3K5% > $5K

5.75% > $17K

Wash. None

W.Va. 3% > $04% > $10K

4.5% > $25K6% > $40K

6.5% > $60K

Wis. 4.6% > $0(b,e,q) 6.15% > $10,220

6.5% > $20,4406.75% > $153,2807.75% > $225,000

Wyo. None

D.C. 4% > $06% > $10K

8.5% > $40K

(a) Applies to single taxpayers and married people filing separately.Some states increase bracket widths for joint filers. See note (b).

(b) Some states effectively double bracket widths for marriedcouples filing jointly (AL, AZ, CT, HI, ID, KS, LA, ME, NE, OR). NYdoubles all except the top two brackets; the $200K bracket is in-creased to $300K. CA doubles all bracket widths except the$1,000,000 bracket. Some states increase, but don’t double, all orsome bracket widths for joint filers (GA, MN, NM, NC, ND, OK, RI,VT, WI). MD decreases some of its bracket widths and increasesothers. NJ adds a 2.45% rate and doubles some bracket widths.

(c) Applies to interest and dividend income only.

(d) Rates apply to regular tax table. A special tax table is availablefor low income taxpayers which reduces their tax payments.

(e) Bracket levels adjusted for inflation each year. Release datesfor tax bracket inflation adjustments vary by state and may fall af-ter the end of the applicable tax year. Idaho, Montana, and SouthCarolina brackets apply to tax year 2008. All other brackets listedare for tax year 2009.

(f) These states allow some or all of federal income tax paid to bededucted from state taxable income.

(g) Residents may choose between this rate schedule or a flat taxwith no exemptions or deductions, levied at a rate of: 7% in 2008;6.5% in 2009; 6% in 2010; and 5.5% in 2011 and beyond.

(h) Local rates are excluded; 14 states have county or city levelincome taxes. In each of these states the average rate for coun-ties and large municipalities, weighted by total personal incomewithin each jurisdiction, is: 0.19% in Ala.; 0.06% in Ark.; 0.16% inDel.; 1.16% in Ind.; 0.3% in Iowa.; 0.76% in Ky.; 2.98% in Md.;0.44% in Mich.; 0.12% in Mo.; 0.09% in N.J.; 1.7% in N.Y.; 1.82%in Ohio; 0.36% in Ore.; and 1.25% in Pa (weighted local rates arefrom Tax Foundation Background Paper, No. 58, “2009 State Busi-ness Tax Climate Index”).

(i) Maine’s individual income tax rates are scheduled to change in2010. Effective January 1, 2010 the existing rates are repealedand replaced with two rates: 6.5% on income up to $250K, and6.85% on income over $250K.

(j) The top two income tax rates (10.8% on income over $125K and11% on income over $250K) apply to tax years beginning on or af-ter January 1, 2009, and before January 1, 2012. On January 1,2012, the 10.8% rate will be reduced to 9.9%.

(k) California added 0.25% to each income tax rate in Feb. 2009 asa result of the 2009 budget agreement; the new rates are retroac-tive to January 1, 2009.

(l) Hawaii added three new income tax brackets (9%, 10%, and11%) in May 2009, retroactive to January 1, 2009.

(m) New York added two income tax brackets (7.85% and 8.97%),retroactive to January 1, 2009. The new rates will be in effect for 3years.

(n) The Vermont legislature reduced each of the income tax ratesin the 2009 session, retroactive to January 1, 2009.

(o) The Delaware legislature increased the top income tax ratefrom 5.95% to 6.95% in July 2009, effective January 1, 2010. Theprinted version of this booklet indicates an effective date of Janu-ary 1, 2009.

(p) The New Jersey legislature added the three top income taxrates in June 2009, retroactive to January 1, 2009. The rates ap-ply only to tax year 2009.

(q) Wisconsin added one new rate in June 2009, retroactive toJanuary 1, 2009: 7.75% on income over $225K.

(r) North Dakota reduced all income tax rates in May 2009, retro-active to January 1, 2009.

Source: Tax Foundation; state tax forms and instructions

Table 12

U.S. $886 –Ala. $655 36Alaska (a) $0 –Ariz. $511 39Ark. $768 29Calif. $1,465 5Colo. $996 16Conn. $1,811 1Del. $1,194 10Fla. (a) $0 –Ga. $932 23Hawaii $1,218 9Idaho $949 19Ill. $734 33Ind. $730 34Iowa $895 24Kans. $992 17Ky. $720 35La. $753 30Maine $1,032 14Md. $1,191 11Mass. $1,770 3Mich. $639 37Minn. $1,397 6Miss. $482 41Mo. $825 27

Mont. $875 26Nebr. $933 22Nev. (a) $0 –N.H. (b) $82 42N.J. $1,330 8N.M. $588 38N.Y. $1,793 2N.C. $1,181 12N.D. $496 40Ohio $875 25Okla. $949 20Ore. $1,505 4Pa. $790 28R.I. $1,024 15S.C. $741 32S.D. (a) $0 –Tenn. (b) $37 43Tex. (a) $0 –Utah $980 18Vt. $936 21Va. $1,334 7Wash. (a) $0 –W.Va. $752 31Wis. $1,134 13Wyo. (a) $0 –

State Individual Income Tax CollectionsPer Capita

Fiscal Year 2007

(a) No income tax.

(b) No tax on wages, but interest and dividend income taxed.



Rank StateState RankCollectionsPer Capita


Ala. 6.5% > $0

Alaska 1% > $02% > $10K3% > $20K4% > $30K5% > $40K6% > $50K7% > $60K8% > $70K9% > $80K

9.4% > $90K

Ariz. 6.968% > $0

Ark. 1% > $02% > $3K3% > $6K5% > $11K6% > $25K

6.5% > $100K

Calif. 8.84% > $0

Colo. 4.63% > $0

Conn. 7.5% > $0

Del. 8.7% > $0

Fla. 5.5% > $0

Ga. 6% > $0

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

Idaho 7.6% > $0

Ill. 7.3% > $0

Ind. 8.5% > $0

Iowa 6% > $08% > $25K

10% > $100K12% > $250K

Kans. 4% > $07.05% > $50K

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

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

Maine 3.5% > $07.93% > $25K8.33% > $75K8.93% > $250K

Md. 8.25% > $0

Mass. 9.5% > $0

Mich. (b) 4.95% > $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. (c) 9.36% > $100K

N.M. 4.8% > $06.4% > $500K7.6% > $1M

N.Y. 7.1% > $0

N.C. 6.9% > $0

N.D. 2.6% > $04.1% > $3K5.6% > $8K6.4% > $20K6.5% > $30K

State Corporate Income Tax RatesAs of July 1, 2009

Table 13

Brackets StateState Rates (a) BracketsRates (a)

State StateRates Brackets Rates Brackets

Table 13

Ohio (d) 0.26% > $0

Okla. 6% > $0

Ore. (e) 6.6% > $07.9% > $250K

Pa. 9.99% > $0

R.I. 9% > $0

S.C. 5% > $0

S.D. None

Tenn. 6.5% > $0

Tex. None

Utah 5% > $0

Vt. 6% > $07% > $10K

8.5% > $25K

Va. 6% > $0

Wash. None

W.Va. 8.50% > $0

Wis. 7.9% > $0

Wyo. None

D.C. 9.975% > $0

(a) In addition to regular income taxes, many states impose othertaxes on corporations such as gross receipts taxes and franchisetaxes. Some states also impose an alternative minimum tax.

(b) There is an additional surcharge equal to the lesser of 21.99%of tax liability or $6,000,000.

(c) Businesses with entire net income greater than $100K pay9.36% on all taxable income, companies with entire net incomegreater than $50K and less than or equal to $100K pay 7.8% on alltaxable income, and companies with entire net income less than orequal to $50K pay 6.76% on all taxable income. All rates include a4% surtax on tax liability which expires after tax year 2009.

(d) A tax on gross receipts, the commercial activity tax (CAT), wasinstituted in 2005. It will be phased in through 2010 while the cor-porate franchise tax (CFT, Ohio’s corporate net income tax) isphased out. From April 2008 through March 2009, the CAT rate is0.208%. Beginning April 1, 2009, the CAT rate is fully phased inand equals 0.26%. For tax year 2009 companies owe 20% of CFTliability. For tax year 2010 and thereafter the CFT is fully phasedout.

(e) The top income tax rate (7.9% on income over $250,000) ap-plies to tax years beginning on or after January 1, 2009, andbefore January 1, 2011.

Source: Tax Foundation; state tax forms and instructions

U.S. $178 –Ala. $110 38Alaska $1,196 1Ariz. $158 25Ark. $129 33Calif. $307 6Colo. $100 42Conn. $236 9Del. $352 3Fla. $135 31Ga. $108 41Hawaii $79 44Idaho $127 34Ill. $229 11Ind. $156 26Iowa $109 40Kans. $191 15Ky. $234 10La. $176 20Maine $140 29Md. $139 30Mass. $327 5Mich. $177 19Minn. $229 12Miss. $127 35Mo. $67 46

Mont. $188 16Nebr. $120 36Nev. (a) $0 –N.H. $453 2N.J. $332 4N.M. $217 13N.Y. $281 8N.C. $175 21N.D. $214 14Ohio $114 37Okla. $156 27Ore. $109 39Pa. $184 17R.I. $169 22S.C. $71 45S.D. $97 43Tenn. $183 18Tex. (b) $0 –Utah $153 28Vt. $134 32Va. $167 23Wash. (a) $0 –W.Va. $298 7Wis. $165 24Wyo. (a) $0 –

State Corporate Income Tax CollectionsPer Capita

Fiscal Year 2007

(a) No corporate income tax.

(b) The Census Bureau does not classify revenue from Texas’smargins tax as corporate income tax revenue.



Table 14

Rank StateState RankCollectionsPer Capita


Table 15

Ala. 4% 38Alaska None –Ariz. (b) 5.6% 26Ark. 6% 13Calif. (a) 8.25% 1Colo. 2.9% 45Conn. 6% 13Del. (c) 1.92% 46Fla. 6% 13Ga. 4% 38Hawaii (d) 4% 38Idaho 6% 13Ill. 6.25% 10Ind. 7% 2Iowa 6% 13Kans. 5.3% 30Ky. (e) 6% 13La. 4% 38Maine 5% 31Md. 6% 13Mass. 6.25% 10Mich. 6% 13Minn. 6.875% 7Miss. 7% 2Mo. 4.225% 37Mont. None –

Nebr. 5.5% 27Nev. 6.85% 8N.H. None –N.J. 7% 2N.M. (f) 5.375% 29N.Y. 4% 38N.C. 4.5% 35N.D. 5% 31Ohio (g) 5.5% 27Okla. 4.5% 35Ore. None –Pa. 6% 13R.I. 7% 2S.C. 6% 13S.D. 4% 38Tenn. 7% 2Tex. (h) 6.25% 10Utah (a) 5.95% 25Vt. 6% 13Va. (a) 5% 31Wash. (i) 6.5% 9W.Va. 6% 13Wis. 5% 31Wyo. 4% 38DC 5.75% –

Rank StateState Tax Rate Rank

State General Sales and Use Tax RatesAs of July 1, 2009

Tax Rate

Note: State rates only, except where noted. Some states permitcounties or cities to levy local sales taxes; for a weighted averageof local rates in each state see Tax Foundation Background Paper,No. 58, “2009 State Business Tax Climate Index.” In addition tosales taxes some states levy gross receipts taxes (GRTs). GRTsare collected at the firm level instead of at retail, and apply to abroad range of intermediate goods, unlike sales taxes which inprinciple should apply only to end products. Some states levy onlya GRT, and some levy both a GRT and a sales tax.

(a) Three states levy a mandatory, statewide, “local” add-on. InCalifornia and Virginia it is 1%, in Utah 1.25%. The states excludethem when listing the state rates, but we include them.

(b) Arizona has no sales tax but does have a 5.6% GRT called thetransaction privilege tax.

(c) Delaware has no sales tax but does have a GRT. Business andoccupational gross receipts tax rates range from 0.096% to1.92%, depending on the business activity.

(d) Hawaii has no sales tax but does have a GRT. The rate variesdepending on the business activity; it is 0.15% on insurance com-missions, 0.5% on certain activities such as wholesaling, and 4%on most activities at the consumer level.

(e) Kentucky has a GRT called the limited liability entity tax (LLET)in addition to its 6% sales tax. Corporations pay the LLET, which isthe lesser of 0.095% of gross receipts or 0.75% of gross profits.The tax phases in between $3 million and $6 million of gross re-ceipts or profits. Minimum tax $175.

(f) New Mexico has no sales tax but does have a GRT. The ratevaries by municipality, with a minimum of 5.375%.

(g) Ohio has a GRT that is levied in addition to its 5.5% sales tax.It is called the commercial activity tax (CAT), and it is beingphased in to replace Ohio’s Corporate Franchise Tax. Firms with re-ceipts over $1 million pay the CAT; firms with receipts between$150K and $1 million pay a minimum tax of $150. The rate from 4/1/2008 through 3/31/2009 is 0.208% and will increase to the finalrate of 0.26% on 4/1/2009.

(h) Texas has a GRT that is levied in addition to its 6.25% salestax. It is called the franchise tax and the rate is 1% (.5% forretailers).

(i) Washington has a GRT in addition to its 6.5% sales tax. It iscalled the business and occupation tax and is levied at variousrates. The major rates are 0.471% for retail sales, 0.484% forwholesale and manufacturing, and 1.5% for service and otheractivities.

Source: forms and tables published by state revenue departments.

State General Sales Tax CollectionsPer Capita*

Fiscal Year 2007

Table 16

State State RankRank

U.S. $787 –Ala. $494 43Alaska (a) $0 –Ariz. $909 11Ark. $1,029 8Calif. $897 13Colo. $461 45Conn. $866 14Del. (a) $0 –Fla. $1,198 5Ga. $676 31Hawaii $1,997 1Idaho $862 17Ill. $610 36Ind. $858 18Iowa $599 37Kans. $811 22Ky. $667 32La. $816 21Maine $801 23Md. $615 35Mass. $633 33Mich. $791 24Minn. $864 16Miss. $1,085 7Mo. $559 40



Mont. (a) $0 –Nebr. $839 19Nev. $1,270 4N.H. (a) $0 –N.J. $962 9N.M. $942 10N.Y. $564 39N.C. $580 38N.D. $758 25Ohio $679 30Okla. $546 41Ore. (a) $0 –Pa. $698 29R.I. $826 20S.C. $740 28S.D. $898 12Tenn. $1,106 6Tex. $864 15Utah $748 26Vt. $538 42Va. $461 44Wash. $1,691 2W.Va. $624 34Wis. $744 27Wyo. $1,349 3

* May include gross receipts taxes in some states.

(a) No state-level general sales tax.


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

Ala. 20.9¢ 35Alaska (a) 0¢ 50Ariz. 19¢ 41Ark. 21.8¢ 33Calif. 39.9¢ 2Colo. 22¢ 31Conn. 36.4¢ 4Del. 23¢ 28Fla. 34.5¢ 5Ga. 12.4¢ 49Hawaii 33.6¢ 7Idaho 25¢ 21Ill. 33.8¢ 6Ind. 29.7¢ 16Iowa 22¢ 31Kans. 25¢ 21Ky. 22.5¢ 30La. 20¢ 36Maine 29.9¢ 15Md. 23.5¢ 26Mass. 23.5¢ 26Mich. 30.9¢ 13Minn. 25.6¢ 20Miss. 18.8¢ 42Mo. 17.3¢ 44Mont. 27.8¢ 18

Nebr. 27.3¢ 19Nev. 33.1¢ 8N.H. 19.6¢ 39N.J. 14.5¢ 47N.M. 18.8¢ 42N.Y. 42.5¢ 1N.C. 30.2¢ 14N.D. 23¢ 28Ohio 28¢ 17Okla. 17¢ 45Ore. 25¢ 21Pa. 32.3¢ 10R.I. 31¢ 12S.C. 16.8¢ 46S.D. 24¢ 25Tenn. 21.4¢ 34Tex. 20¢ 36Utah 24.5¢ 24Vt. 20¢ 36Va. 19.1¢ 40Wash. 37.5¢ 3W.Va. 32.2¢ 11Wis. 32.9¢ 9Wyo. 14¢ 48DC 20¢ –

State Gasoline Tax RatesAs of April 3, 2009(Cents Per Gallon)

Table 17

Rank Tax RateState StateTax Rate Rank

Note: The American Petroleum Institute (API) has developed amethodology for determining the average tax rate on a gallon offuel. Rates may include any of the following: excise taxes, envi-ronmental fees, storage tank taxes, other fees or taxes, andgeneral sales tax. In states where gasoline is subject to the gen-eral sales tax, or where the fuel tax is based on the average saleprice, the average rate determined by API is sensitive to changesin the price of gasoline. States that fully or partially apply generalsales taxes to gasoline: CA, CO, GA, IL, IN, MI, NY.

(a) Alaska’s 8 cents per gallon tax is suspended from 9/1/08through 8/31/09.

Source: American Petroleum Institute.

Table 18

Tax Rate

State Cigarette Excise Tax RatesAs of July 1, 2009

(Cents Per 20-Pack)

Ala. $0.425 44Alaska $2.00 9Ariz. $2.00 9Ark. $1.15 25Calif. $0.87 31Colo. $0.84 32Conn. $2.00 9Del. $1.15 25Fla. $1.339 22Ga. $0.37 45Hawaii (a) $2.60 4Idaho $0.57 41Ill. $0.98 29Ind. $0.995 28Iowa $1.36 20Kans. $0.79 34Ky. $0.60 39La. $0.36 46Maine $2.00 9Md. $2.00 9Mass. $2.51 6Mich. $2.00 9Minn. $1.504 18Miss. $0.68 36Mo. $0.17 49Mont. $1.70 16

Nebr. $0.64 37Nev. $0.80 33N.H. $1.78 15N.J. $2.70 3N.M. $0.91 30N.Y. $2.75 2N.C. $0.35 47N.D. $0.44 43Ohio $1.25 23Okla. $1.03 27Ore. $1.18 24Pa. $1.35 21R.I. $3.46 1S.C. $0.07 50S.D. $1.53 17Tenn. $0.62 38Tex. $1.41 19Utah $0.695 35Vt. $2.24 7Va. $0.30 48Wash. $2.025 8W.Va. $0.55 42Wis. $2.52 5Wyo. $0.60 39DC $2.00 –

Tax RateState StateRank Rank

Note: Local option taxes not included.

(a) Hawaii’s cigarette excise tax will increase to $2.80 on July 1,2010 and $3.00 on July 1, 2011.

Source: Tax Foundation, state revenue departments.

Table 19

Rank

Ala. (a) $16.17 4Alaska $12.80 5Ariz. $3.00 36Ark. $2.58 38Calif. $3.30 34Colo. $2.28 43Conn. $4.50 25Del. $5.46 21Fla. $6.50 15Ga. $3.79 30Hawaii $5.98 18Idaho (a) $10.00 9Ill. $4.50 25Ind. $2.68 37Iowa (a) $11.32 7Kans. $2.50 39Ky. $1.92 46La. $2.50 39Maine (a) $5.10 23Md. $1.50 47Mass. $4.05 28Mich. (a) $11.65 6Minn. $5.03 24Miss. (a) $6.75 13Mo. $2.00 45Mont. (a) $7.90 12

Nebr. $3.75 31Nev. $3.60 33N.H. (a) $0.00 48N.J. $5.50 20N.M. $6.06 17N.Y. $6.44 16N.C. (a) $9.94 10N.D. $2.50 39Ohio (a) $8.73 11Okla. $5.56 19Ore. (a) $20.76 1Pa. (a) $6.65 14R.I. $3.75 31S.C. (b) $5.42 22S.D. $3.93 29Tenn. $4.40 27Tex. $2.40 42Utah (a) $11.12 8Vt. (a) $0.00 48Va. (a) $19.00 3Wash. (a) $19.51 2W.Va. (a) $2.05 44Wis. $3.25 35Wyo. (a) $0.00 48DC $1.50 –

State Spirits Excise Tax RatesAs of July 1, 2009

(Dollars Per Gallon)

State State RankTax Rate Tax Rate

Note: Local excise taxes excluded.

(a) States where the government controls sales. In control states,products are subject to ad valorem mark-up and excise taxes. Theexcise tax rate is calculated using methodology developed by theDistilled Spirits Council of the United States.

(b) Includes a wholesale tax of $5.36 per case.

Source: State revenue departments, Distilled Spirits Council of theUnited States (DISCUS).

Ala. (a) $1.70 4Alaska $2.50 1Ariz. $0.84 18Ark. $0.77 20Calif. $0.20 45Colo. $0.28 42Conn. $0.60 25Del. $0.97 13Fla. $2.25 2Ga. $1.51 6Hawaii $1.38 8Idaho $0.45 34Ill. $0.73 21Ind. $0.47 33Iowa $1.75 3Kans. $0.30 39Ky. $0.50 31La. $0.11 46Maine $0.60 25Md. $0.40 37Mass. $0.55 28Mich. $0.51 30Minn. $0.30 39Miss. $0.427 35Mo. $0.42 36Mont. $1.06 11

Nebr. $0.95 14Nev. $0.70 23N.H. (b) – –N.J. $0.875 16N.M. $1.70 4N.Y. $0.30 39N.C. $0.79 19N.D. $0.50 31Ohio $0.32 38Okla. $0.72 22Ore. $0.67 24Pa. (b) – –R.I. $0.60 25S.C. $1.08 10S.D. $0.93 15Tenn. $1.21 9Tex. $0.204 44Utah (b) – –Vt. $0.55 28Va. $1.51 6Wash. $0.87 17W.Va. $1.00 12Wis. $0.25 43Wyo. (b) – –DC $0.30 –

State Table Wine Excise Tax RatesAs of July 1, 2009


Table 20

State State RankTax Rate Rank Tax Rate

Note: Local excise taxes excluded unless they are uniform andstatewide.

(a) Includes a local rate of $0.26 per gallon statewide.

(b) States where the government controls all sales. However, evenin these states, products can be subject to ad valorem mark-upand excise taxes.

Source: Tax Foundation; state revenue departments.

Table 21

Ala. (a) $1.05 2Alaska $1.07 1Ariz. $0.16 30Ark. $0.21 20Calif. $0.20 21Colo. $0.08 45Conn. $0.20 21Del. $0.16 30Fla. $0.48 7Ga. (b) $1.01 3Hawaii $0.93 4Idaho $0.15 34Ill. $0.185 26Ind. $0.115 40Iowa $0.19 25Kans. $0.18 27Ky. $0.08 45La. $0.32 13Maine $0.35 12Md. $0.09 43Mass. $0.11 41Mich. $0.20 21Minn. $0.15 34Miss. $0.427 8Mo. $0.06 48Mont. $0.14 36

Nebr. $0.31 14Nev. $0.16 30N.H. $0.30 15N.J. $0.12 39N.M. $0.41 9N.Y. $0.14 36N.C. $0.53 6N.D. $0.16 30Ohio $0.18 27Okla. $0.40 11Ore. $0.0839 44Pa. $0.08 45R.I. $0.11 41S.C. $0.77 5S.D. $0.27 16Tenn. $0.14 36Tex. $0.20 21Utah $0.41 9Vt. $0.265 17Va. $0.2565 19Wash. $0.26 18W.Va. $0.18 27Wis. $0.06 48Wyo. $0.019 50DC $0.09 –

State Beer Excise Tax RatesAs of July 1, 2009


StateState RankTax Rate RankTax Rate

Note: Local excise taxes excluded unless they are uniform andstatewide.

(a) Includes a local rate of $0.52 per gallon statewide.

(b) Includes a local rate of $0.53 per gallon statewide.

Source: State Revenue Departments; Beer Institute.

Table 22

U.S. $365 –Ala. $458 16Alaska $323 32Ariz. $265 41Ark. $337 27Calif. $213 48Colo. $256 46Conn. $553 6Del. $535 8Fla. $319 34Ga. $194 50Hawaii $523 9Idaho $264 42Ill. $507 11Ind. $368 25Iowa $329 29Kans. $295 38Ky. $420 21La. $443 19Maine $483 12Md. $421 20Mass. $298 37Mich. $359 26Minn. $547 7Miss. $324 31Mo. $263 43

Mont. $557 5Nebr. $265 40Nev. $757 2N.H. $559 4N.J. $415 22N.M. $327 30N.Y. $447 18N.C. $409 23N.D. $508 10Ohio $300 36Okla. $271 39Ore. $210 49Pa. $469 14R.I. $454 17S.C. $308 35S.D. $388 24Tenn. $260 44Tex. $481 13Utah $257 45Vt. $822 1Va. $321 33Wash. $466 15W.Va. $607 3Wis. $336 28Wyo. $246 47

State Selective Sales Tax CollectionsPer Capita

Fiscal Year 2007

Rank Tax RateState StateTax Rate Rank

Note: Selective sales taxes include taxes on tobacco products, al-coholic beverages, motor fuels, amusements, insurance premiums,pari-mutuels and public utilities. See table 37 for average peopleper household by state.


Table 23

Total U.S. $195 –Ariz. $74 39Calif. $92 30Colo. $95 29Conn. $274 11Del. (a) (c) $881 2Fla. $228 15Ga. $363 8Idaho $88 32Ill. $158 26Ind. $125 27Iowa $79 36Kans. $87 33Ky. $176 20La. $82 34Maine $175 21Md. $281 10Mass. $691 5Mich. $233 14Minn. $82 35Mo. $160 25Mont. $44 42

Nebr. $65 40N.H. $201 17N.J. $272 12N.M. $76 38N.Y. $370 7N.C. $99 28N.D. $36 43Ohio $197 18Okla. $56 41Ore. (a) (c) $330 9Pa. $248 13R.I. (b) $1,713 1S.C. $226 16S.D. (b) $875 3Tenn. $173 22Tex. $160 24Vt. $168 23Va. $178 19Wash. $77 37W.Va. (a) (c) $864 4Wis. $88 31D.C. $436 6

State Lottery SalesPer Capita

Fiscal Year 2007

State State RankSales PerCapita (c) Rank

(a) Includes net VLT sales (Cash in less cash out).

(b) Include gross VLT sales (Cash in).

(c) States with video lottery terminals (VLT) do not all report lotterysales the same way; therefore, the figures for these states are notstrictly comparable to other states with or without video lottery ter-minals and should be considered only estimates (see notes (a) and(b)).

Note: See table 37 for average people per household by state.Source: Lottery data from North American Association of State andProvincial Lotteries; population data from Census Bureau; TaxFoundation calculations.

Sales PerCapita (c)

Table 24

Total U.S. 42.6% –Ariz. 43.5% 16Calif. 54.5% 5Colo. 35.3% 31Conn. 41.3% 20Del. (a) (c) 51.6% 8Fla. 44.0% 15Ga. 33.2% 34Idaho 32.9% 35Ill. 44.5% 14Ind. 37.7% 27Iowa 32.8% 36Kans. 41.2% 21Ky. 35.8% 30La. 56.8% 3Maine 28.2% 40Md. 45.6% 12Mass. 25.0% 41Mich. 47.0% 11Minn. 36.2% 29Mo. 38.1% 25Mont. 37.7% 26

Nebr. 34.2% 33N.H. 42.7% 18N.J. 54.4% 6N.M. 30.7% 37N.Y. 49.0% 9N.C. 55.3% 4N.D. 42.9% 17Ohio 42.1% 19Okla. 52.1% 7Ore. (a) (c) 116.1% 1Pa. 44.6% 13R.I. (b) 21.6% 42S.C. 39.0% 24S.D. (b) 21.1% 43Tenn. 36.7% 28Tex. 40.3% 22Vt. 28.9% 39Va. 47.3% 10Wash. 30.2% 38W.Va. (a) (c) 61.2% 2Wis. 39.2% 23D.C. 34.3% 32

Implicit Tax Rates on State Lottery SalesFiscal Year 2007

State StateImplicit TaxRate * (c) Rank Rank

Implicit TaxRate * (c)

* The implicit tax rate measures the tax revenue (profits) as apercentage of the value of the lottery ticket (prize money plusadministrative costs). The implicit tax rate does not take intoaccount federal or state income tax on winnings.

(a) Includes net VLT sales (Cash in less cash out).

(b) Include gross VLT sales (Cash in).

(c) States with video lottery terminals (VLT) do not all report lotterysales the same way; therefore, the figures for these states are notstrictly comparable to other states with or without video lottery ter-minals and should be considered only estimates (see notes (a) and(b)).

Source: North American Association of State and ProvincialLotteries; U.S. Census Bureau; Tax Foundation calculations.

Table 25

Total U.S. 1.12% –Ariz. 0.64% 27Calif. 0.47% 32Colo. 0.54% 31Conn. 1.31% 17Del. (a) 4.15% 3Fla. 1.66% 10Ga. 2.66% 5Idaho 0.45% 33Ill. 1.09% 19Ind. 0.88% 24Iowa 0.40% 36Kans. 0.59% 29Ky. 1.03% 22La. 0.61% 28Maine 0.72% 26Md. 1.79% 9Mass. 2.24% 7Mich. 1.50% 12Minn. 0.35% 38Mo. 1.04% 21Mont. 0.21% 41

Nebr. 0.39% 37N.H. 1.46% 13N.J. 1.53% 11N.M. 0.28% 40N.Y. 1.79% 8N.C. 0.82% 25N.D. 0.19% 42Ohio 0.96% 23Okla. 0.41% 35Ore. (a) 2.53% 6Pa. 1.42% 14R.I. (b) 5.07% 2S.C. 1.36% 15S.D. (b) 3.31% 4Tenn. 1.35% 16Tex. 1.25% 18Vt. 0.58% 30Va. 1.09% 20Wash. 0.29% 39W.Va. (a) 6.82% 1Wis. 0.42% 34

State Lottery Revenue (Profits)As a Percentage of Own-Source Revenue

Fiscal Year 2007

State State RankPercentageof Revenue Rank

Percentageof Revenue

(a) Includes net VLT sales (Cash in less cash out)(b) Include gross VLT sales (Cash in)Source: North American Association of State and Provincial Lotter-ies; U.S. Census Bureau; Tax Foundation calculations.


Mont. $4,883 10Nebr. $1,242 47Nev. $1,637 43N.H. $5,853 7N.J. $5,923 6N.M. $3,744 16N.Y. $5,707 8N.C. $2,147 37N.D. $2,807 29Ohio $2,273 34Okla. $2,409 32Ore. $3,039 26Pa. $2,990 28R.I. $7,944 3S.C. $3,429 17S.D. $4,080 13Tenn. $677 50Tex. $1,011 49Utah $2,269 35Vt. $4,915 9Va. $2,564 31Wash. $3,279 21W.Va. $3,109 24Wis. $3,841 15Wyo. $2,327 33

Table 26

State Debt Per CapitaFiscal Year 2007

State StateDebt PerCapita Rank Rank

Debt PerCapita

Note: Debt at end of fiscal year. See table 37 for average peopleper household by state.




State Spending Per CapitaFiscal Year 2007

State StateSpendingPer Capita Rank Rank

SpendingPer Capita



Table 27

Table 28



State and Local Tax Burden Per CapitaFiscal Year 2008

State StateTax Burden

Per Capita (a) RankTax Burden

Per Capita (a) Rank

(a) Fiscal Year 2008 figures are advanced estimates calculated inAugust, 2008. Data for years 1977 to present are available atwww.TaxFoundation.org. Payments made to out-of-state govern-ments are tallied in taxpayer’s state of residence where possible.


Source: Tax Foundation Special Report, No. 163, “State-Local TaxBurdens Dip as Income Growth Outpaces Tax Growth.”

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

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

Table 29

State and Local Tax BurdenAs a Percentage of State Income

Fiscal Year 2008

Rank Tax BurdenTax Burden RankState State

Note: Based on Fiscal Year 2008 advanced estimates calculated inAugust, 2008. Data for years 1977 to present are available atwww.TaxFoundation.org. Payments made to out-of-state govern-ments are tallied in taxpayer’s state of residence where possible.

Source: Tax Foundation Special Report, No. 163, “State-Local TaxBurdens Dip as Income Growth Outpaces Tax Growth.”

Table 30

State and Local Individual Income TaxCollections Per Capita

Fiscal Year 2006

U.S. $903 –Ala. $630 36Alaska (a) $0 –Ariz. $537 39Ark. $721 31Calif. $1,418 6Colo. $902 19Conn. $1,655 3Del. $1,272 8Fla. (a) $0 –Ga. $872 24Hawaii $1,218 9Idaho $846 25Ill. $677 33Ind. $795 29Iowa $838 26Kans. $874 22Ky. $937 18La. $572 38Maine $1,042 15Md. $1,762 2Mass. $1,630 4Mich. $663 34Minn. $1,337 7Miss. $433 41Mo. $829 27

Mont. $817 28Nebr. $878 21Nev. (a) $0 –N.H. (b) $62 42N.J. $1,213 10N.M. $583 37N.Y. $2,003 1N.C. $1,079 13N.D. $433 40Ohio $1,201 11Okla. $775 30Ore. $1,513 5Pa. $995 16R.I. $958 17S.C. $635 35S.D. (a) $0 –Tenn. (b) $32 43Tex. (a) $0 –Utah $896 20Vt. $874 23Va. $1,194 12Wash. (a) $0 –W.Va. $718 32Wis. $1,063 14Wyo. (a) $0 –D.C. $2,111 –

State StateCollectionsPer Capita Rank Rank


(a) No income tax.

(b) No tax on wages, but interest and dividends income taxed.



U.S. $178 –Ala. $122 34Alaska $1,220 1Ariz. $147 24Ark. $132 33Calif. $286 8Colo. $97 40Conn. $182 15Del. $349 4Fla. $134 31Ga. $97 41Hawaii $116 35Idaho $137 29Ill. $188 13Ind. $166 17Iowa $96 42Kans. $139 28Ky. $266 9La. $116 36Maine $143 26Md. $152 21Mass. $289 7Mich. $187 14Minn. $209 10Miss. $109 38Mo. $63 46

Mont. $163 18Nebr. $149 22Nev. (a) $0 –N.H. $415 3N.J. $290 6N.M. $196 11N.Y. $469 2N.C. $149 23N.D. $189 12Ohio $99 39Okla. $86 43Ore. $134 32Pa. $171 16R.I. $160 19S.C. $69 45S.D. $79 44Tenn. $154 20Tex. (b) $0 –Utah $137 30Vt. $139 27Va. $114 37Wash. (a) $0 –W.Va. $295 5Wis. $145 25Wyo. (a) $0 –D.C. $377 –

Table 31

State and Local Corporate Income Tax Collections Per Capita

Fiscal Year 2006

State StateRank RankCollectionsPer Capita


(a) No corporate income tax.

(b) Census does not classify revenue from Texas’s margins tax ascorporate income tax revenue.



U.S. $1,386 –Ala. $1,343 20Alaska $647 46Ariz. $1,543 12Ark. $1,664 8Calif. $1,440 15Colo. $1,317 22Conn. $1,424 16Del. $520 49Fla. $1,807 6Ga. $1,304 25Hawaii $2,489 1Idaho $1,036 44Ill. $1,404 17Ind. $1,220 31Iowa $1,128 40Kans. $1,389 18Ky. $1,213 33La. $2,006 4Maine $1,271 27Md. $1,114 41Mass. $947 45Mich. $1,174 36Minn. $1,449 14Miss. $1,376 19Mo. $1,217 32

Mont. $550 47Nebr. $1,244 28Nev. $2,345 3N.H. $541 48N.J. $1,225 30N.M. $1,663 9N.Y. $1,640 10N.C. $1,176 35N.D. $1,313 23Ohio $1,132 38Okla. $1,190 34Ore. $295 50Pa. $1,152 37R.I. $1,320 21S.C. $1,045 43S.D. $1,551 11Tenn. $1,673 7Tex. $1,475 13Utah $1,304 26Vt. $1,307 24Va. $1,065 42Wash. $2,438 2W.Va. $1,243 29Wis. $1,131 39Wyo. $1,858 5D.C. $2,154 –

State and Local General and Selective Sales TaxCollections Per Capita*

Fiscal Year 2006

Table 32

StateStateCollectionsPer Capita Rank

CollectionsPer Capita Rank

* May include gross receipts taxes in some states.



U.S. $1,208 –Ala. $422 50Alaska $1,439 12Ariz. $912 35Ark. $473 49Calif. $1,031 28Colo. $1,116 23Conn. $2,167 2Del. $627 43Fla. $1,288 16Ga. $970 33Hawaii $772 39Idaho $857 37Ill. $1,534 10Ind. $1,339 14Iowa $1,144 21Kans. $1,191 19Ky. $578 45La. $565 46Maine $1,683 9Md. $1,067 26Mass. $1,684 8Mich. $1,338 15Minn. $1,040 27Miss. $716 41Mo. $858 36

Mont. $1,125 22Nebr. $1,270 17Nev. $1,024 29N.H. $2,127 3N.J. $2,372 1N.M. $495 48N.Y. $1,891 5N.C. $796 38N.D. $996 31Ohio $1,099 24Okla. $507 47Ore. $1,007 30Pa. $1,148 20R.I. $1,774 7S.C. $923 34S.D. $978 32Tenn. $684 42Tex. $1,405 13Utah $738 40Vt. $1,851 6Va. $1,215 18Wash. $1,093 25W.Va. $586 44Wis. $1,444 11Wyo. $1,933 4D.C. $2,079 –

Table 33

State and Local Property Tax CollectionsPer Capita

Fiscal Year 2006

State StateRank RankCollectionsPer Capita






Table 34

State and Local Debt Per CapitaFiscal Year 2006

RankDebt

Per CapitaDebt

Per Capita RankState

Note: Debt outstanding. Includes short-term and long-term debt.See table 37 for average people per household by state.


State



Table 35

State and Local Spending Per CapitaFiscal Year 2006

State StateSpendingPer Capita Rank

SpendingPer Capita Rank





State and Local Revenues Per CapitaFiscal Year 2006

Table 36

State StateRankRevenuesPer Capita Rank

RevenuesPer Capita



US 2.61 2.61Ala. 2.50 2.48Alaska 2.81 2.80Ariz. 2.72 2.77Ark. 2.48 2.50Calif. 2.93 2.93Colo. 2.52 2.56Conn. 2.56 2.56Del. 2.59 2.56Fla. 2.49 2.52Ga. 2.69 2.72Hawaii 2.88 2.84Idaho 2.61 2.61Ill. 2.65 2.63Ind. 2.52 2.50Iowa 2.38 2.37Kans. 2.46 2.47Ky. 2.48 2.49La. 2.66 2.61Maine 2.34 2.35Md. 2.62 2.63Mass. 2.54 2.55Mich. 2.54 2.55Minn. 2.46 2.45Miss. 2.62 2.61Mo. 2.46 2.47

Mont. 2.47 2.50Nebr. 2.45 2.46Nev. 2.63 2.65N.H. 2.53 2.54N.J. 2.72 2.70N.M. 2.64 2.62N.Y. 2.64 2.63N.C. 2.49 2.48N.D. 2.23 2.25Ohio 2.48 2.48Okla. 2.50 2.50Ore. 2.50 2.49Pa. 2.47 2.46R.I. 2.53 2.53S.C. 2.52 2.50S.D. 2.41 2.45Tenn. 2.48 2.49Tex. 2.83 2.83Utah 3.08 3.11Vt. 2.38 2.38Va. 2.55 2.55Wash. 2.53 2.53W.Va. 2.39 2.41Wis. 2.42 2.43Wyo. 2.42 2.47D.C. 2.18 2.20

Table 37

People Per Household, by State2006-2007

State 2006 2007 State 2006 2007

Note: Does not include persons in institutionalized housing.

Source: US Census Bureau, Tax Foundation.

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