Facts and Figures 2018

NOTE: The dates and file names in this README file are out of date and unlikely to be updated, but information on file structure is still accurate.

Contents

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

Table 1. Tax Freedom Day 2016

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.

Explanation of Data

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.

Source

Tax Foundation, Tax Freedom Day 2016 (April 2016), TaxFreedomDay.org.

Table 2. State-Local Tax Burdens

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.

Explanation of Data

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.

Source

Tax Foundation, Annual State-Local Tax Burdens FY 2012 (January 2016).

Table 3. State Business Tax Climate Index

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.

Explanation of Data

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.

Source

Tax Foundation, 2017 State Business Tax Climate Index (Oct. 2016)

Table 4. State Tax Collections Per Capita

Fiscal Year 2015.

The total nominal amount of taxes collected in a state divided by the individual population.

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation

Table 5. State Revenue Per Capita

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.

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation

Table 6. State and Local Tax Collections Per Capita

Fiscal Year 2014

The total nominal amount of taxes collected by state and local governments within a state, divided by the individual population.

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation

Table 7. State and Local Revenue Per Capita

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.

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation

Table 8. Sources of State and Local Tax Collections, Percentage of Total from Each Source

Fiscal Year 2014

Explanation of Data

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

Source

U.S. Census Bureau; Tax Foundation

Table 9. Federal Aid as a Percentage of State Revenue

Fiscal Year 2014

Figures are calculated by dividing each state's "Intergovernmental Revenue" by its "General Revenue."

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation

Table 10. Federal Income Tax Payments by Income Percentile

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.

Source

Tax Foundation, "Summary of Latest Federal Individual Income Tax Data (2016 Update)."

Table 11. Selected Federal Tax Rates

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:

Individual Income Tax

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

Social Security and Medicare Payroll Tabs

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

Corporate Income Tax

Rates	Brackets
15%	$0
25%	$50,000
34%	$75,000
39%	$100,000
34%	$335,000
35%	$10,000,000
38%	$15,000,000
35%	$18,333,333

Select Federal Excise Taxes

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

Source

Internal Revenue Service; Bloomberg BNA; American Petroleum Institute; Alcohol and Tobacco Tax and Trade Bureau; Tax Foundation.

Table 12. State Individual Income Tax Rates

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.

Explanation of Data

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.

Notes on State Individual Income Tax Rates:

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.

Source

State tax statutes, forms, and instructions; Commerce Clearing House; Tax Foundation.

Table 13. State Individual Income Tax Collections Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

New Hampshire and Tennessee do not tax wage income, but do tax interest and dividend income.

Source

U.S. Census Bureau; Tax Foundation

Table 14. State and Local Individual Income Tax Collections Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

New Hampshire and Tennessee do not tax wage income, but do tax interest and dividend income.

Source

U.S. Census Bureau; Tax Foundation

Table 15. State Corporate Income Tax Rates

These data summarize state-level marginal corporate income tax rates as of January 1, 2017. Dollar amounts listed are in nominal dollars.

Explanation of Data

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.

Notes

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.

Source

State tax statutes, forms, and instructions; Bloomberg BNA; Tax Foundation.

Table 16. State Corporate Income Tax Collections Per Capita

Fiscal Year 2015

Explanation of Data

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.

Notes

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.

Source

U.S. Census Bureau; Tax Foundation

Table 17. State and Local Corporate Income Tax Collections Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

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.

Source

U.S. Census Bureau; Tax Foundation

Table 18. State Gross Receipts Taxes

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%

Note

Virginia's tax is locally levied and rates vary by business and jurisdiction. Approximately half of counties do not levy the tax. Some counties instead levy a capital stock tax.

Source

Bloomberg BNA; state revenue departments; Weldon Cooper Center for Public Service.

Table 19. State and Local Sales Tax Rates

January 1, 2017

Explanation of Data

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.

Notes

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

Source: Sales Tax Clearing House; Tax Foundation.

Table 20. State General Sales Tax Collections per Capita

Fiscal Year 2015

Explanation of Data

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.

Notes

The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services.

Source

U.S. Census Bureau; Tax Foundation

Table 21. State and Local General Sales Tax Collections Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

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.

Source

U.S. Census Bureau; Tax Foundation

Table 22. State Sales Tax Breadth

Fiscal Year 2015

Explanation of Data

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.

Notes

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.

Source

Professor John Mikesell (Indiana University).

Table 23. State Gasoline Tax Rates Per Gallon

January 1, 2017

Explanation of Data

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.

Notes

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.

Source

American Pretroleum Institute

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.

Notes

Table includes state and local road expenses but excludes federal aid. For more information, see Tax Foundation Fiscal Fact No. 410 (Jan. 2014).

Source

U.S. Census Bureau; Federal Highway Administration; Tax Foundation.

Table 25. State Cigarette Excise Tax Rates (Dollars Per 20-Pack)

January 1, 2017

Explanation of Data

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.

Notes

California approved a $2 cigarette tax increase. It takes effect April 1, 2017.

Local taxes are not included and can be substantial.

Source

RJ Reynolds; state revenue departments; Tax Foundation

Table 26. State Vapor Excise Tax Rate

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

Note

California's vapor tax will be effective April 1, 2017.

Source

State statutes; Bloomberg BNA.

Table 27. State Recreational Marijuana Excise Tax Rates

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

Note

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.

Source

Tax Foundation, "Marijuana Legalization & Taxes: Lessons for Other States from Colorado & Washington" (2016); State statutes; Bloomberg BNA.

Table 28. State Spirits Excise Tax Rates (Dollars Per Gallon)

January 1, 2017

Explanation of Data

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.

Notes

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

Source

Distilled Spirits Council of the United States; Tax Foundation.

Table 29. State Wine Excise Tax Rates (Dollars Per Gallon)

January 1, 2017

Explanation of Data

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.

Notes

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

Source

Distilled Spirits Council of the United States; Tax Foundation.

Table 30. State Beer Excise Tax Rates (Dollars Per Gallon)

January 1, 2017

Explanation of Data

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.

Notes

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

Source

Distilled Spirits Council of the United States; Tax Foundation.

Table 31. State & Local Cell Phone Tax Rates

July 1, 2016

Explanation of Data

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.

Notes

The local tax rate is calculated as the average of the tax in the largest city and the capital city.

Source

Tax Foundation, Wireless Tax Burdens Rise for the Second Straight Year in 2016, Tax Foundation Fiscal Fact No. 530 (Oct. 2016)

Table 32. Sales Tax Treatment of Groceries, Candy, and Soda

As of January 1, 2017

This data set categorizes whether and how states include groceries, candy, and soda in their sales tax base.

Explanation of Data

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.

Source

Scott Drenkard, Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, Tax Foundation SR: 196 (Oct. 2011); Bloomberg BNA.

Table 33. State and Local Excise Tax Collections Per Capita, FY 2013

Fiscal Year 2014

Explanation of Data

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.

Notes

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.

Source

U.S. Census Bureau; Tax Foundation.

Table 34. Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

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.

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation.

Table 35. State and Local Property Tax Collections Per Capita

Fiscal Year 2014

Explanation of Data

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.

Source

U.S. Census Bureau; Tax Foundation.

Table 36. Capital Stock Tax Rates

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

Notes

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

Source

State statutes; Bloomberg BNA

Table 37. Estate Tax Rates and Exemptions

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%

Notes

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.

Source

Family Business Coalition; Bloomberg BNA; state statutes.

Table 38. Inheritance Taxes and Exemptions

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:

Iowa

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.

Kentucky

Heir type	Exemption	Rate (Min. to Max.)
Class A	100% Exempt	0%
Class B	$1,000	4% - 16%
Class C	$500	6% - 16%

Maryland

Heir type	Exemption	Rate (Min. to Max.)
Spouse/Lineal Heirs	100% Exempt	0%
All others	No Exemption	10%

Nebraska

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.

New Jersey

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.

Pennsylvania

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.

Notes

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.

Source

Family Business Coalition; state statutes.

Table 39. State Debt Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

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.

Source

U.S. Census Bureau, Tax Foundation calculations

Table 40. State and Local Debt Per Capita

Fiscal Year 2014

Explanation of Data

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.

Notes

See Table 43. People Per Household for average people per household by state.

Source

U.S. Census Bureau, Tax Foundation calculations

Table 41. Income Per Capita by State

Calendar Year 2015

Explanation of Data

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.

Notes

Per capita personal income is total personal income divided by total midyear population. All dollar estimates are in current dollars (not adjusted for inflation).

Source

U.S. Bureau of Economic Analysis

Table 42. Funded Ratio of Public Pension Plans

Fiscal Year 2014

Explanation of Data

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.

Notes

Source

Pew Charitable Trusts, "Funded Ratios Increased in Most States in Fiscal Year 2014" (2016).

Table 43. People Per Household

The average number of people per household by state.

Explanation of Data

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

Notes

Does not include persons living institutionalized housing, defined as adult or juvenile correctional institutions, some medical and military facilities, hospital residents, and psychiatric facilities.

Source

U.S. Census Bureau, Tax Foundation calculations