NOTE: The dates and file names in this README file are out of date and unlikely to be updated, but information on file structure is still accurate.
| Table | Name | Date | Filename |
|---|---|---|---|
| 1 | Tax Freedom Day | 2016 | 01-tax-freedom-day-2016.csv |
| 2 | State Local Tax Burdens | Fiscal Year 2012 | 02-state-local-tax-burden.csv |
| 3 | State Business Tax Climate Index | 2016-07-01 | 03-state-business-tax-climate-index-2017.csv |
| 4 | State Tax Collections Per Capita | Fiscal Year 2015 | 04-state-tax-collections-per-capita-fy2015.csv |
| 5 | State Revenue Per Capita | Fiscal Year 2014 | 05-state-revenue-per-capita-fy2014.csv |
| 6 | State and Local Tax Collections Per Capita | Fiscal Year 2014 | 06-state-local-collections-per-capita-fy2014.csv |
| 7 | State and Local Revenue Per Capita | Fiscal Year 2014 | 07-state-local-revenue-per-capita-fy2014.csv |
| 8 | Sources of State and Local Tax Collections, Percentage of Total from Each Source | Fiscal Year 2014 | 08-sources-of-state-local-collections-fy2014.csv |
| 9 | Federal Aid as a Percentage of State Revenue | Fiscal Year 2014 | 09-federal-aid-as-percent-of-revenue-fy2014.csv |
| 10 | Federal Income Tax Payments by Income Percentile | 2014 | Intentionally Omitted from Set |
| 11 | Selected Federal Tax Rates | 2017 | Intentionally Omitted from Set |
| 12 | State Individual Income Tax Rates | 2017-01-01 | 12-state-individual-income-tax-rates-2017.csv |
| 13 | State Individual Income Tax Collections Per Capita | Fiscal Year 2015 | 13-state-individual-income-tax-collections-per-capita-fy2015.csv |
| 14 | State and Local Individual Income Tax Collections Per Capita | Fiscal Year 2014 | 14-state-local-income-tax-collections-per-capita-fy2014.csv |
| 15 | State Corporate Income Tax Rates | 2017-01-01 | 15-state-corporate-income-tax-rates-2017.csv |
| 16 | State Corporate Income Tax Collections Per Capita | Fiscal Year 2015 | 16-state-corporate-income-tax-collections-per-capita-fy2015.csv |
| 17 | State and Local Corporate Income Tax Collections Per Capita | Fiscal Year 2014 | 17-state-local-corp-income-tax-collections-per-capita-fy2014.csv |
| 18 | State Gross Receipts Taxes | 2017-01-01 | Intentionally Omitted from Set |
| 19 | State and Local Sales Tax Rates | 2017-01-01 | 19-state-local-sales-tax-rates-2017.csv |
| 20 | State General Sales Tax Collections per Capita | Fiscal Year 2015 | 20-state-general-sales-tax-collections-per-capita-fy2015.csv |
| 21 | State and Local General Sales Tax Collections Per Capita | Fiscal Year 2014 | 21-state-local-general-sales-tax-collections-per-capita-fy2014.csv |
| 22 | State Sales Tax Breadth | 2015 | 22-state-sales-tax-breadth.csv |
| 23 | State Gasoline Tax Rates Per Gallon | 2017-01-01 | 22-state-gasoline-tax-rates-per-gallon-2017.csv |
| 24 | Share of State and Local Road Spending Covered by State and Local Tolls, User Fees, and User Taxes | Fiscal Year 2014 | 23-state-local-road-spending-by-source-fy2014.csv |
| 25 | State Cigarette Excise Tax Rates (Dollars Per 20-Pack) | 2017-01-01 | 24-state-cigarette-excise-tax-rates-per-pack-2017.csv |
| 26 | State Vapor Excise Tax Rates | 2017-01-01 | Intentionally Omitted from Set |
| 27 | State Recreational Marijuana Excise Tax Rates | 2017-01-01 | Intentionally Omitted from Set |
| 28 | State Spirits Excise Tax Rates (Dollars Per Gallon) | 2017-01-01 | 28-state-spirits-excise-tax-rates-dollars-per-gallon-2017.csv |
| 29 | State Wine Excise Tax Rates (Dollars Per Gallon) | 2017-01-01 | 29-state-wine-excise-tax-rates-dollars-per-gallon-2017.csv |
| 30 | State Beer Excise Tax Rates (Dollars Per Gallon) | 2017-01-01 | 30-state-beer-excise-tax-rates-dollars-per-gallon-2017.csv |
| 31 | State & Local Cell Phone Tax Rates | 2016-07-01 | 31-state-local-cell-phone-tax-rates-2016.csv |
| 32 | Sales Tax Treatment of Groceries, Candy, and Soda | 2017-01-01 | 32-sales-tax-treatment-of-groceries-candy-and-soda-2017.csv |
| 33 | State and Local Excise Tax Collections Per Capita | Fiscal Year 2014 | 33-state-local-excise-tax-collections-per-capita-fy2014.csv |
| 34 | Property Taxes Paid as a Percentage of Owner-Occupied Housing Value | 2015 | 34-property-tax-as-percent-property-value-cy2015.csv |
| 35 | State and Local Property Tax Collections Per Capita | Fiscal Year 2014 | 35-state-local-property-tax-collections-per-capita-fy2014.csv |
| 36 | Capital Stock Tax Rates | 2017-01-01 | Intentionally Omitted from Set |
| 37 | Estate Tax Rates and Exemptions | 2017-01-01 | Intentionally Omitted from Set |
| 38 | Inheritance Tax Rates and Exemptions | 2017-01-01 | Intentionally Omitted from Set |
| 39 | State Debt Per Capita | Fiscal Year 2014 | 39-state-debt-per-capita-fy2014.csv |
| 40 | State and Local Debt Per Capita | Fiscal Year 2014 | 40-state-local-debt-per-capita-fy2014.csv |
| 41 | Funded Ratio of Public Pension Plans | Fiscal Year 2015 | 41-funded-ratio-pension-plans-fy2015.csv |
| 42 | Income Per Capita By State | 2015 | 42-income-per-capita-by-state-fy2015.csv |
| 43 | People Per Household By State | 2014-2015 | 43-people-per-household-2014-2015.csv |
Calendar year 2016.
Tax Freedom Day is the day when the nation as a whole has earned enough money to pay off its total tax bill for the year. Tax Freedom Day provides Americans with an easy way to gauge the overall tax take-a task that can otherwise be daunting due to the multiplicity of taxes at various levels of government and "hidden" taxes and fees that are often buried in the cost of living. Tax Freedom Day computed by dividing total tax collections by the nation's income, as reported by the Bureau of Economic Analysis. Every dollar that is officially called income by the government is counted, and every payment that is officially considered a tax is counted. The resulting percentage is then converted into days of a 365-day calendar year.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
taxFreedomDay |
The date of Tax Freedom Day in ISO 8601 format in the state for the year 2014. |
Tax Foundation, Tax Freedom Day 2016 (April 2016), TaxFreedomDay.org.
These data accompany the Tax Foundation's report Annual State-Local Tax Burden Rankings FY 2012 by Liz Malm Nicole Kaeding and Gerald Prante. They are the product of analyzing data from government and public policy sources. This report estimates the combined state and local tax burden shouldered by the residents of each of the fifty states, regardless of the jurisdictions to which those taxes are paid. The burden is calculated as the total taxes paid per capita by state residents to any tax jurisdiction divided by the per capita income of that state. View full explanation of methodology.
To see more complete data going back to 1977, see here.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
burden |
The average percentage of per capita income forgone to state and local taxes. |
totalTaxBurdenPerCapita |
The total income per capita forgone to state and local taxes. |
Tax Foundation, Annual State-Local Tax Burdens FY 2012 (January 2016).
Rankings based on snapshot date of July 1, 2016.
The State Business Tax Climate Index compares states on over 100 different variables in five important areas of taxation (corporate taxes, individual income taxes, sales taxes, unemployment insurance taxes, and property taxes) and then adding the results up to a final, overall ranking. This approach rewards states on particularly strong aspects of their tax systems (or penalizes them on particularly weak aspects) while also measuring the general competitiveness of their overall tax systems. The result is a score that can be compared to other states' scores.
A rank of 1 indicates the state's tax system is more favorable for business; a rank of 50 indicates the state's tax system is less favorable for business. Snapshot data is law as of July 1, 2014. Component rankings do not average to total. States without a given tax are ranked equally as number 1 in that component. D.C.'s rank does not affect other states' rankings, since it is not a state. The D.C. rank is only for reference purposes.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
rank |
The overall ranking for the given state. |
corporateTaxRank |
The corporate tax ranking for the given state. |
incomeTaxRank salesTaxRank |
The income tax ranking for the given state. |
unemploymentInsuranceTaxRank |
The unemployment insurance tax ranking for the given state. |
propertyTaxRank |
The property tax ranking for the given state. |
Tax Foundation, 2017 State Business Tax Climate Index (Oct. 2016)
Fiscal Year 2015.
The total nominal amount of taxes collected in a state divided by the individual population.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
The nominal amount of taxes collected in a state per capita. |
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
The total nominal revenue for a state government divided by the individual population. Revenue refers to the U.S. Census Bureau's "General Revenue" classification. This measure includes taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
revenuePerCapita |
The nominal amount of state revenue collected per capita. |
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
The total nominal amount of taxes collected by state and local governments within a state, divided by the individual population.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
The nominal amount of taxes collected by state and local governments in a state per capita. |
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
The total nominal revenue for state and local governments collected within a state, divided by the individual population. Revenue refers to the U.S. Census Bureau's "General Revenue" classification. This measure includes taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
revenuePerCapita |
The nominal amount of state revenue collected per capita. |
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
propertyTax |
The percentage of state and local tax collections coming from property taxes. |
salesTax |
The percentage of state and local tax collections coming from sales taxes. |
incomeTax |
The percentage of state and local tax collections coming from individual income taxes. |
corporateTax |
The percentage of state and local tax collections coming from corporate income taxes. |
otherTax |
The percentage of state and local tax collections coming from other taxes. |
Other Taxes include excise taxes (such as those on alcohol, tobacco, motor vehicles, utilities, and licenses), severance taxes, stock transfer taxes, estate and gift taxes, and other miscellaneous taxes. This table classifies Washington's Business & Occupation (B&O) Tax under Other Taxes. U.S. Census Bureau classifies this as a general sales tax.
Percentages may not add to 100% due to rounding
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
Figures are calculated by dividing each state's "Intergovernmental Revenue" by its "General Revenue."
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
federalAidPercentage |
The percentage of state and local tax revenue coming from federal transfers. |
"General Revenue" includes all tax revenue but excludes utility revenue, liquor store revenue, and investment income from state pension funds. D.C. is designated as a local entity by the U.S. Census Bureau and thus not included here.
U.S. Census Bureau; Tax Foundation
Calendar year 2014
This table has not been included as part of the Tax Foundation data repository because it is a summary table intended purely for reference. This table is not structured for data analysis. The table is reproduced below:
| Income Percentile | Income Taxes Paid ($ millions) | Group's Share of Total AGI | Group's Share of Income Taxes | Average Tax Rate |
|---|---|---|---|---|
| All Taxpayers | $1,374,379 | 100.0% | 100.0% | 14.2% |
| Top 1% | $542,640 | 20.6% | 39.5% | 27.2% |
| Top 5% | $824,153 | 36.0% | 60.0% | 23.6% |
| Top 10% | $974,124 | 47.2% | 70.9% | 21.3% |
| Top 25% | $1,192,679 | 68.9% | 86.8% | 17.8% |
| Top 50% | $1,336,637 | 88.7% | 97.3% | 15.5% |
| Bottom 50% | $37,740 | 11.3% | 2.8% | 3.5% |
There are 139,562,034 total federal income tax filers. Total Adjusted Gross Income (AGI) is $9,033,840,000,000. The top 1% of earners have AGI above $465,626; the top 5% have above $188,996; the top 10% have above $133,445; the top 25% have above $77,714; and the top 50% have above $38,173.
Tax Foundation, "Summary of Latest Federal Individual Income Tax Data (2016 Update)."
These tables have not been included as part of the Tax Foundation data repository because they are summary tables intended purely for reference. These tables are not structured for data analysis. The tables are reproduced below:
| Rates | Brackets |
|---|---|
| Single | |
| 10% | $0 |
| 15% | $9,325 |
| 25% | $37,950 |
| 28% | $91,900 |
| 33% | $191,650 |
| 35% | $416,700 |
| 39.6% | $418,400 |
| Married Filing Jointly | |
| 10% | $0 |
| 15% | $18,650 |
| 25% | $75,900 |
| 28% | $153,100 |
| 33% | $233,350 |
| 35% | $416,700 |
| 39.6% | $470,700 |
| Head of Household | |
| 10% | $0 |
| 15% | $13,350 |
| 25% | $50,800 |
| 28% | $131,200 |
| 33% | $212,500 |
| 35% | $416,700 |
| 39.6% | $444,500 |
These are total payroll tax rates. The Social Security tax is split evenly between employer and employee (6.2% each) for all income up to $118,500. The 1.45% medicare tax is levied on both employers and employees on all income. The Additional Medicare Tax of 0.9% is levied only on employees with wages and compensation exceeding $200,000 ($250,000 for joint filers).
| Rates | Brackets |
|---|---|
| 15.3% | $0 |
| 2.9% | $118,500 |
| 3.8% | $200,000 |
| Rates | Brackets |
|---|---|
| 15% | $0 |
| 25% | $50,000 |
| 34% | $75,000 |
| 39% | $100,000 |
| 34% | $335,000 |
| 35% | $10,000,000 |
| 38% | $15,000,000 |
| 35% | $18,333,333 |
In state excise tax Tables 22, and 24-28, federal gasoline, alcohol, cell phone, and tobacco excise taxes are included separately from state excise taxes in the United States (id of 0) record. The Medical Device Tax is suspended from January 1, 2016 - December 31, 2017.
| Item | Rate |
|---|---|
| Pistols & Revolvers | 10.0% |
| Other Firearms | 11.0% |
| Ammunition | 11.0% |
| Medical Devices | 2.3% |
| Indoor Tanning | 10.0% |
| Tackle Boxes | 3.0% |
| Arrow Shafts | 49¢/shaft |
| Air Transportation | 7.5% |
| Truck Bodies | 12.0% |
| Liq. Natural Gas | 24.3¢/gallon |
| Surface Coal | 4.4% or $0.55/ton |
Internal Revenue Service; Bloomberg BNA; American Petroleum Institute; Alcohol and Tobacco Tax and Trade Bureau; Tax Foundation.
These data summarize state-level marginal income tax rates for US individuals as of January 1, 2017. Dollar amounts listed are in nominal dollars. These rates are not effective rates, i.e. they are not adjusted to account for exemptions.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
incomeTaxRate |
The marginal rate applied to income equal to or greater than incomeGreaterThan, but not above incomeNotGreaterThan. |
incomeGreaterThan |
Income above this amount is taxed at the accompanying incomeTaxRate, up to incomeNotGreaterThan. Values are in nominal dollars. |
incomeNotGreaterThan |
Upper limit to the amount of income taxed at a particular marginal incomeTaxRate. Values are in nominal dollars. |
Brackets are for single taxpayers. Some states double bracket widths for joint filers (Ala., Ariz., Calif., Conn., Hawaii, Idaho, Kans., La., Nebr., Ore.). N.Y. doubles all except the 6.85% bracket. Some states increase but do not double brackets for joint filers (Ga., Maine, Minn., N.M., N.D., Okla., R.I., Vt., Wis.). Md. increases some but not all brackets. N.J. adds a 2.45% rate and doubles some bracket widths. Consult TaxFoundation.org for tables for joint filers and married filing separately.
| State | Notes |
|---|---|
| Alabama | Allow some or all of federal income tax paid to be deducted from state taxable income. Local income taxes are excluded; the average in each jurisdiction is 0.5%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Alaska | No individual income tax. |
| Arizona | 2016 brackets due to data availability. As of February 2017, Arizona has not yet released its inflation adjusted brackets. |
| Arkansas | Rates apply to regular tax table. Two special tax tables exist for low and middle income individuals; one for individuals below $21,000 in income, and one for those between $21,000 and $75,000. In addition, those between $75,000 and $80,000 in income receive a small bracket adjustment. Bracket levels adjusted for inflation each year. |
| California | Shows 2016 brackets, where laws forbid revenue officials from inflation-indexing brackets until mid-year. Bracket levels adjusted for inflation each year. |
| Colorado | Tax levied on federal taxable income. |
| Delaware | Local income taxes are excluded; the average in each jurisdiction is 0.63%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Florida | No individual income tax. |
| Idaho | Shows 2016 and brackets, where laws forbid revenue officials from inflation-indexing brackets until mid-year. Bracket levels adjusted for inflation each year. |
| Illinois | Tax levied on federal adjusted gross income with modifications. |
| Indiana | Tax levied on federal adjusted gross income with modifications. Local income taxes are excluded; the average in each jurisdiction is 1.56%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Iowa | Bracket levels adjusted for inflation each year. Allow some or all of federal income tax paid to be deducted from state taxable income. |
| Kansas | Local income taxes are excluded; the average in each jurisdiction is 0.01%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Kentucky | Local income taxes are excluded; the average in each jurisdiction is 2.08%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Louisiana | Allow some or all of federal income tax paid to be deducted from state taxable income. |
| Maine | Bracket levels adjusted for inflation each year. An additional 3% surcharge is imposed on taxable income in excess of $200,000, resulting in a top bracket of 10.15%. |
| Maryland | Local income taxes are excluded; the average in each jurisdiction is 2.9%. Weighted local rates are from the Tax Foundation's 2016 State Business Tax Climate Index. |
| Michigan | Tax levied on federal adjusted gross income with modifications. Local income taxes are excluded; the average in each jurisdiction is 1.75%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Minnesota | Bracket levels adjusted for inflation each year. |
| Missouri | Allow some or all of federal income tax paid to be deducted from state taxable income. Local income taxes are excluded; the average in each jurisdiction is 0.5%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Montana | Allow some or all of federal income tax paid to be deducted from state taxable income. |
| Nebraska | Bracket levels adjusted for inflation each year. Has a "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the bracket threshold. |
| Nevada | No individual income tax. |
| New Hampshire | Tax applies to interest and dividend income only. |
| New Jersey | Local income taxes are excluded; the average in each jurisdiction is 0.5%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| New York | Bracket levels adjusted for inflation each year. Local income taxes are excluded; the average in each jurisdiction is 1.94%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. Has a "tax benefit recapture," by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the bracket threshold. |
| North Dakota | Bracket levels adjusted for inflation each year. |
| Ohio | 2016 brackets due to data availability. As of February 2017, Ohio has not yet released its inflation adjusted brackets, where laws forbid revenue officials from inflation-indexing brackets until mid-year. Bracket levels adjusted for inflation each year. Local income taxes are excluded; the average in each jurisdiction is 2.25%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Oregon | Bracket levels adjusted for inflation each year. Allow some or all of federal income tax paid to be deducted from state taxable income. Local income taxes are excluded; the average in each jurisdiction is 0.37%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Pennsylvania | Local income taxes are excluded; the average in each jurisdiction is 2.95%. Weighted local rates are from the Tax Foundation's 2017 State Business Tax Climate Index. |
| Rhode Island | Bracket levels adjusted for inflation each year. |
| South Carolina | Bracket levels adjusted for inflation each year. |
| South Dakota | No individual income tax. |
| Tennessee | Tax applies to interest and dividend income only. |
| Texas | No individual income tax. |
| Vermont | Bracket levels adjusted for inflation each year. |
| Washington | No individual income tax. |
| Wisconsin | Bracket levels adjusted for inflation each year. |
| Wyoming | No individual income tax. |
State tax statutes, forms, and instructions; Commerce Clearing House; Tax Foundation.
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal individual income tax collections by state government per capita. |
New Hampshire and Tennessee do not tax wage income, but do tax interest and dividend income.
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal individual income tax collections by state and local governments in a state per capita. |
New Hampshire and Tennessee do not tax wage income, but do tax interest and dividend income.
U.S. Census Bureau; Tax Foundation
These data summarize state-level marginal corporate income tax rates as of January 1, 2017. Dollar amounts listed are in nominal dollars.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
incomeTaxRate |
The marginal rate applied to income equal to or greater than incomeGreaterThan, but not above incomeNotGreaterThan. |
incomeGreaterThan |
Income above this amount is taxed at the accompanying incomeTaxRate, up to incomeNotGreaterThan. Values are in nominal dollars. |
incomeNotGreaterThan |
Upper limit to the amount of income taxed at a particular marginal incomeTaxRate. Values are in nominal dollars. |
In addition to regular corporate income taxes, many states impose other taxes on corporations such as gross receipts taxes and franchise taxes. Some states also impose an alternative minimum tax and special rates on financial institutions. These are not included here.
Arkansas has a "benefit recapture," by which corporations with more than $100,000 of taxable income pay a flat tax of 6.5% on all income, not just on amounts above the benefit threshold.
Connecticut's rate includes a 20% surtax, which effectively increases the rate from 7.5% to 9%. Surtax is required by businesses with at least $100 million annual gross income.
Nevada, Ohio, Texas, and Washington do not have a corporate income tax but do have a gross receipts tax with rates not strictly comparable to corporate income tax rates. See Table 18 for more information. Delaware and Virginia have a gross receipts tax in addition to the corporate income tax.
Illinois' rate includes two separate corporate income taxes, one at a 5.25% rate and one at a 2.5% rate.
The tax rate in Indiana will decrease to 6% on July 1, 2017.
In New Jersey, corporations with entire net income greater than $100,000 pay 9% on all taxable income, companies with entire net income greater than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income, and companies with entire net income less than or equal to $50,000 pay 6.5% on all taxable income.
The tax rate in New Mexico will decrease to 5.9% in 2018.
State tax statutes, forms, and instructions; Bloomberg BNA; Tax Foundation.
Fiscal Year 2015
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal corporate income tax collections by state governments per capita. |
Nevada, South Dakota, Washington, and Wyoming have no corporate income tax, but collections per capita may include special taxes on financial corporations.
The U.S. Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Nevada, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes.
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal corporate income tax collections by state and local governments in a state per capita. |
Nevada, South Dakota, Washington, and Wyoming have no corporate income tax, but collections per capita may include special taxes on financial corporations.
The U.S. Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes.
U.S. Census Bureau; Tax Foundation
January 1, 2017
Gross receipts taxes are complex business taxes imposed at a low rate but on a wide base of transactions, resulting in high effective tax rates that can vary by industry. These taxes often include minimum tax liabilities that can result in much higher effective rates for some small businesses.
This summary data is impractical for data analysis and has been excluded from the set of data. The summary table is reproduced below:
| State | Name of Tax | Range of Rates |
|---|---|---|
| Delaware | Manufacturers' & Merchants' License Tax | 0.0945% - 0.7468% |
| Nevada | Commerce Tax | 0.0051%-.331 |
| Ohio | Commercial Activities Tax (CAT) | 0.26% |
| Texas | Margin Tax | 0.331% - 0.75% |
| Virginia | Business/Professional/Occupational License Tax (BPOL) | 0.02% - 0.58% |
| Washington | Business & Occupation Tax (B&O) | 0.13% - 3.3% |
Virginia's tax is locally levied and rates vary by business and jurisdiction. Approximately half of counties do not levy the tax. Some counties instead levy a capital stock tax.
Bloomberg BNA; state revenue departments; Weldon Cooper Center for Public Service.
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
stateSalesTaxRate |
State-level sales tax rate. |
avgLocalSalesTaxRate |
Average local-level sales tax rates across a state. |
combinedStateLocalSalesTaxRate |
Sum of stateSalesTaxRate and avgLocalSalesTaxRate. |
City, county, and municipal rates vary. These rates are weighted by population to compute an average local tax rate.
Three states levy mandatory, statewide, local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). We include these in their state sales taxes.
The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services.
Due to data limitations, the table does not include sales taxes in local resort areas in Montana.
Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Their average local score is represented as a negative.
Source: Sales Tax Clearing House; Tax Foundation.
Fiscal Year 2015
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal state sales tax collections per capita. |
The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services.
U.S. Census Bureau; Tax Foundation
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total nominal state and local sales tax collections in a state per capita. |
Some states levy gross receipts taxes in addition to sales taxes. The U.S. Census Bureau includes some of these in sales tax collections data. See Table 18 for information on gross receipts taxes.
U.S. Census Bureau; Tax Foundation
Fiscal Year 2015
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
salesTaxBreadth |
The calculated sales tax breadth. |
The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services.
Sales tax breadth is defined as the ratio of the implicit sales tax base to state personal income.
Professor John Mikesell (Indiana University).
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
exciseTax |
The calculated dollar per gallon excise tax on gasoline. |
otherTax |
Other taxes in dollars applied per gallon of gasoline. |
The American Petroleum Institute (API) has developed a methodology for determining the average tax rate on a gallon of fuel. Rates may include any of the following: excise taxes, environmental fees, storage tank taxes, other fees or taxes, and general sales taxes. In states where gasoline is subject to the general sales tax, or where the fuel tax is based on the average sale price, the average rate determined by API is sensitive to changes in the price of gasoline. California, Connecticut, Georgia, Illinois, Indiana, Michigan, and New York fully or partially apply general sales taxes to the purchase of gasoline.
Table 24. Share of State and Local Road Spending Covered by State and Local Tolls, User Fees, and User Taxes
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
tollsAndUserFees |
Percentage of highway spending covered by tolls and user fees. |
gasolineAndLicenseTaxes |
Percentage of highway spending covered by gasoline taxes and license fees. |
Table includes state and local road expenses but excludes federal aid. For more information, see Tax Foundation Fiscal Fact No. 410 (Jan. 2014).
U.S. Census Bureau; Federal Highway Administration; Tax Foundation.
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
taxPerPack |
The dollar per 20-pack excise tax on cigarettes. |
California approved a $2 cigarette tax increase. It takes effect April 1, 2017.
Local taxes are not included and can be substantial.
RJ Reynolds; state revenue departments; Tax Foundation
January 1, 2017
This summary data is impractical for data analysis and has been excluded from the set of data. The summary table is reproduced below:
| State | Tax Rate |
|---|---|
| California | 27.30% of wholesale |
| Illinois | $0.80/unit plus $0.55/ml (applicable only in city of Chicago); $0.20/ml (applicable only in Cook County) |
| Kansas | $0.20/ml |
| Louisiana | $0.05/ml |
| Maryland | 30% of wholesale (applicable only in Montgomery County) |
| Minnesota | 95% of wholesale (applied to wholesale cost of any product containing or derived from tobacco) |
| North Carolina | $0.05/ml |
| Pennsylvania | 40% of retail |
| West Virginia | $0.075/ml |
| District of Columbia | 65% of wholesale |
California's vapor tax will be effective April 1, 2017.
State statutes; Bloomberg BNA.
January 1, 2017
This summary data is impractical for data analysis and has been excluded from the set of data. The summary table is reproduced below:
| State | Tax Rate |
|---|---|
| Alaska | $50/ounce |
| California | 15% sales tax (gross receipts); $9.25/oz flowers & $2.75/oz leaves cultivation tax |
| Colorado | 15% excise tax (average retail market rate); 10% sales tax (8% as of July 1, 2017) |
| Maine | 10% sales tax (effective January 30, 2017) |
| Massachusetts | 3.75% sales tax |
| Nevada | 15% excise tax (wholesale price) |
| Oregon | 17% sales tax |
| Washington | 37% sales tax |
Alabama, Georgia, Idaho, Indiana, Iowa, Kansas, Kentucky, Louisiana, Minnesota, Nebraska, Oklahoma, Rhode Island, Tennessee, and Wisconsin impose a controlled substance tax on the purchase of illegal products.
Tax Foundation, "Marijuana Legalization & Taxes: Lessons for Other States from Colorado & Washington" (2016); State statutes; Bloomberg BNA.
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
taxPerGallon |
The dollar per gallon excise tax on spirits. |
Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers.
Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines).
- Alaska
- California
- Connecticut
- Delaware
- Florida
- Georgia
- Illinois
- Indiana
- Louisiana
- Maryland
- Massachusetts
- Nevada
- New York
- North Dakota
- Rhode Island
- South Dakota
- Texas
States where the government controls sales. In these “control states,” products are subject to ad valorem mark-up and excise taxes. The excise tax rate is calculated using a methodology developed by the Distilled Spirits Council of the United States.
- Alaska
- Idaho
- Iowa
- Maine
- Michigan
- Mississippi
- Montana
- New Hampshire
- North Carolina
- Ohio
- Oregon
- Pennsylvania
- Utah
- Vermont
- Virginia
- West Virginia
- Wyoming
Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate.
- Kentucky
Includes case fees and/or bottle fees which may vary with the size of container.
- Arkansas
- Minnesota
- South Carolina
- Tennessee
Includes sales taxes specific to alcoholic beverages.
- Arkansas
- Maryland
- Minnesota
- North Dakota
- South Dakota
- Washington
- District of Columbia
Includes the retail (17%) and distributor (10%) license fees, converted into a gallonage excise tax rate.
- Washington
Distilled Spirits Council of the United States; Tax Foundation.
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
taxPerGallon |
The dollar per gallon excise tax on wine. |
Rates are those applicable to off-premise sales of 11% alcohol by volume (a.b.v.) non-carbonated wine in 750ml containers. States may apply different rates to other wines, such as sparkling wines. Federal rates vary by alcohol content and type of wine, ranging up to $3.15 per gallon for 21-24 percent alcohol and $3.40 for sparkling wine.
Control states, where the government controls all sales. Products can be subject to ad valorem mark-up and excise taxes.
- Mississippi
- New Hampshire
- Pennsylvania
- Utah
- Wyoming
Includes case fees and/or bottle fees which may vary with size of container.
- Arkansas
- Minnesota
- Tennessee
Includes sales taxes specific to alcoholic beverages.
- Arkansas
- Maryland
- Minnesota
- South Dakota
- District of Columbia
Includes the wholesale tax rate of 11%, converted into a gallonage excise tax rate.
- Kentucky
Distilled Spirits Council of the United States; Tax Foundation.
January 1, 2017
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
taxPerGallon |
The dollar per gallon excise tax on beer. |
Rates are those applicable to off-premise sales of 4.7% a.b.v. beer in 12 ounce containers.
Local excise taxes are excluded.
- Florida
- Georgia
- Hawaii
- Idaho
- Kansas
- Minnesota
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Texas
- Utah
- Virginia
- Washington
- Wisconsin
Includes statewide local tax in Alabama ($0.52) and Georgia ($0.53).
- Alabama
- Georgia
Includes sales taxes specific to alcoholic beverages.
- Arkansas
- Maryland
- Minnesota
- District of Columbia
Includes case fees and/or bottle fees which may vary with the size of container.
- Arkansas
- Rhode Island
Includes the wholesale tax rate of 17%, converted into a gallonage excise tax rate.
- Tennessee
Distilled Spirits Council of the United States; Tax Foundation.
July 1, 2016
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
averageCellTaxRate |
The average combined state and local cell service tax rate as a percentage. |
The local tax rate is calculated as the average of the tax in the largest city and the capital city.
Tax Foundation, Wireless Tax Burdens Rise for the Second Straight Year in 2016, Tax Foundation Fiscal Fact No. 530 (Oct. 2016)
As of January 1, 2017
This data set categorizes whether and how states include groceries, candy, and soda in their sales tax base.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
stateGeneralSalesTax |
The state general sales tax rate. |
groceryTreatment |
The way groceries are treated in the state. |
candyTreatedasGroceries |
Whether or not candy is considered a grocery. |
sodaTreatedasGroceries |
Whether or not soda is considered a grocery. |
Alaska, Delaware, Montana, New Hampshire, and Oregon have no state-level sales tax. Three states collect a separate, uniform 1% "local" add-on sales tax: California, Utah, and Virginia. We include these in their state sales tax.
Scott Drenkard, Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, Tax Foundation SR: 196 (Oct. 2011); Bloomberg BNA.
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
Total per capita excise tax collections in nominal dollars. |
Excise taxes are sales and other special taxes imposed on select items, such as tobacco products, alcoholic beverages, and motor fuels. This table also includes excise taxes, or selective sales taxes, on amusements, insurance premiums, parimutuels, and public utilities.
U.S. Census Bureau; Tax Foundation.
Average effective property tax rates by state in the calendar year 2015.
The figures in this table are mean effective property tax rates on owner-occupied housing (total real taxes paid divided by total home value). As a result, the data exclude property taxes paid by businesses, renters, and others.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
propTaxAsPercentPropValue |
Property tax as a percentage of property value. |
U.S. Census Bureau; Tax Foundation.
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
collectionsPerCapita |
State and local property tax collections per capita. |
U.S. Census Bureau; Tax Foundation.
January 1, 2017
This table has not been included as part of the Tax Foundation data repository because it is a summary table intended purely for reference. This table is not structured for data analysis. The table is reproduced below:
| State | Tax Rate | Max Payment |
|---|---|---|
| Alaska | 0.175% | $15,000 |
| Arkansas | 0.3% | Unlimited |
| Connecticut | 0.31% | $1,000,000 |
| Delaware | 0.0350% | $180,000 |
| Georgia | See Notes | $5,000 |
| Illinois | 0.1% | $2,000,000 |
| Louisiana | 0.3% | Unlimited |
| Massachusetts | 0.26% | Unlimited |
| Mississippi | 0.25% | Unlimited |
| Nebraska | See Notes | $11,995 |
| New York | 0.125% | $5,000,000 |
| North Carolina | 0.15% | Unlimited |
| Oklahoma | 0.125% | $20,000 |
| South Carolina | 0.1% | Unlimited |
| Tennessee | 0.25% | Unlimited |
| Wyoming | 0.02% | Unlimited |
Capital stock taxes are levied on the net assets of a company or its market capitalization.
Taxpayers pay the greater of either corporate income tax liability or capital stock tax liability.
- Connecticut
- New York
- Wyoming
Corporations can pay based on authorized shares method, non-par, or assumed par value.
- Delaware
Based on a fixed dollar payment schedule. Effective tax rates decrease as taxable capital increases.
- Georgia
- Nebraska
State statutes; Bloomberg BNA
January 1, 2017
This table has not been included as part of the Tax Foundation data repository because it is a summary table intended purely for reference. This table is not structured for data analysis. The table is reproduced below:
| State | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Connecticut | $2,000,000 | 7.2% - 12.0% |
| Delaware | $5,490,000 | 0.8% - 16.0% |
| Hawaii | $5,490,000 | 0.8% - 16.0% |
| Illinois | $4,000,000 | 0.8% - 16.0% |
| Maine | $5,490,000 | 8.0% - 12.0% |
| Maryland | $3,000,000 | 16.0% |
| Massachusetts | $1,000,000 | 0.8% - 16.0% |
| Minnesota | $1,800,000 | 10.0% - 16.0% |
| New Jersey | $2,000,000 | 0.8% - 16.0% |
| New York | $4,187,500 | 3.06% - 16.0% |
| Oregon | $1,000,000 | 0.8% - 16.0% |
| Rhode Island | $1,500,000 | 0.8% - 16.0% |
| Vermont | $2,750,000 | 0.8% - 16.0% |
| Washington | $2,129,000 | 10.0% - 20.0% |
| District of Columbia | $2,000,000 | 8.0% - 16.0% |
Maryland and New Jersey have both an estate and an inheritance tax. See Table 38.
New York's exemption increases to $5,250,000 on April 1, 2017.
New Jersey's estate tax will be fully phased out by 2018.
Family Business Coalition; Bloomberg BNA; state statutes.
January 1, 2017
This table has not been included as part of the Tax Foundation data repository because it is a summary table intended purely for reference. This table is not structured for data analysis. The table is reproduced below:
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Class A | 100% Exempt | 0% |
| Class B | No Exemption | 5% - 10% |
| Class C | No Exemption | 10% - 15% |
| Class D | No Exemption | 15% |
| Class E | No Exemption | 10% |
| Class F | No Exemption | 5% |
| Class G | 100% Exempt | 0% |
Class D is for-profit organizations; Class E is foreign charitable organizations; Class F is unknown heirs; and Class G is recognized charities.
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Class A | 100% Exempt | 0% |
| Class B | $1,000 | 4% - 16% |
| Class C | $500 | 6% - 16% |
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Spouse/Lineal Heirs | 100% Exempt | 0% |
| All others | No Exemption | 10% |
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Immediate Relative | $40,000 | 1% |
| Remote Relative | $15,000 | 13% |
| All others | $10,000 | 18% |
Nebraska's inheritance tax is levied at the county level.
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Class A | 100% Exempt | 0% |
| Class C | $25,000 | 11% - 16% |
| Class D | $500 | 15% - 16% |
| Class E | 100% Exempt | 0% |
New Jersey's inheritance tax only applies to estates over $1M. Class E is charitable organizations.
| Heir type | Exemption | Rate (Min. to Max.) |
|---|---|---|
| Spouses | 100% Exempt | 0% |
| Lineal Heirs | No Exemption | 4.50% |
| Siblings | No Exemption | 12% |
| Others | No Exemption | 15% |
Parent-to-child transfers to children 21 years and under, transfers of farms and farming equipment, and transfers of some family-owned businesses are exempt.
Inheritance taxes are levied on the posthumous transfer of assets based on relationship to the decedent. Generally, Class A beneficiaries are spouses, children, and often siblings. Class B beneficiaries are non-immediate family members. Class C beneficiaries are non-family members. For inheritance taxes, unlike estate taxes, the term “exemption” applies to the size of the gift itself, not the total size of the estate.
Maryland and New Jersey have both an estate tax and an inheritance tax. See Table 37.
Family Business Coalition; state statutes.
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
debtPerCapita |
State government debt per capita in 2012 dollars. |
Debt at end of fiscal year. See People Per Household for average people per household by state. DC is included only in state-local combined data.
U.S. Census Bureau, Tax Foundation calculations
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
debtPerCapita |
State and local government debt per capita in 2012 dollars. |
See Table 43. People Per Household for average people per household by state.
U.S. Census Bureau, Tax Foundation calculations
Calendar Year 2015
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
incomePerCapita |
State income per capita. |
Per capita personal income is total personal income divided by total midyear population. All dollar estimates are in current dollars (not adjusted for inflation).
U.S. Bureau of Economic Analysis
Fiscal Year 2014
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
fundedRatio |
Funded ratio. |
Pew Charitable Trusts, "Funded Ratios Increased in Most States in Fiscal Year 2014" (2016).
The average number of people per household by state.
| Name | Description |
|---|---|
id |
The ANSI code identifying the state in each record. |
stateAbbr |
The ANSI code abbreviation for the state in each record. |
stateName |
The full name of the state in each record. |
peoplePerHousehold2013 |
Average number of people per household in 2012 |
peoplePerHousehold2014 |
Average number of People per household in 2013 |
Does not include persons living institutionalized housing, defined as adult or juvenile correctional institutions, some medical and military facilities, hospital residents, and psychiatric facilities.
U.S. Census Bureau, Tax Foundation calculations