Tax Data, Charts, and Maps
State Tax and Spending Policy
The Tax Foundation's Center for State Fiscal Policy educates taxpayers about sound state fiscal policy and the size of the tax burden borne by Americans at the state and local level. We do this by producing, distributing, and marketing meaningful data and principled analysis that influences the debate at the state and local level toward pro-growth tax policies.
The Tax Foundation's State Tax and Spending Policy section provides a comprehensive resource for information on tax and spending policy in the 50 U.S. states. For information on your state, click on the map below or select from the drop-down menu. For additional questions about state tax and spending policy, please call (202) 464-6200.
Tax Data from The Tax Foundation
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2006-2008 (3-Year Average), , October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value, 2006-2008 (3-Year Average), October 28, 2009
- State and Local Property Tax Collections Per Capita by State, Fiscal Year 2007, October 4, 2009
- State Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Major Components of the State Business Tax Climate Index, FY 2010 , September 22, 2009
- State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Corporate Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Sales Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index--Individual Income Tax Index, 2010 , September 22, 2009
- State Business Tax Climate Index--Property Tax Index, 2010 , September 22, 2009
- Property Taxes on Owner-Occupied Housing, by County, 2005 - 2008, Ranked by Property Taxes Paid, September 22, 2009
- State Business Tax Climate Index Rankings, 2006 - 2010 , September 22, 2009
- Property Taxes on Owner-Occupied Housing by State, 2004 - 2008, September 22, 2009
- Property Taxes on Owner-Occupied Housing by County, 2005 - 2008, Ranked by Taxes as Percentage of Home Value, September 22, 2009
- State and Local Government Employees and Pay - Firefighters, 2007, September 21, 2009
- State and Local Government Employees and Pay - Fire Total, 2007 , September 21, 2009
- Full-Time Equivalent State and Local Government Employees per 10,000 Residents, by Function , September 21, 2009
- State and Local Government Employees and Pay - Hospitals, 2007, September 21, 2009
- State and Local Government Employees and Pay - Health, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Public Welfare, 2007 , September 21, 2009
- Government Employees and Pay - Total Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - Higher Education Instructional Employees, 2007 , September 21, 2009
- Government Employees and Pay - Education Total, 2007 , September 21, 2009
- Government Employees and Pay - Other Education, 2007 , September 21, 2009
- Government Employees and Pay - Total Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - Elementary and Secondary Education Instructional Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Fire Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Police Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Total, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Officers, 2007 , September 21, 2009
- Full Time Equivalent (FTE) Employees of State and Local Governments, by Selected Function, Dollars, 2007 , September 21, 2009
- Percent of Total State and Local Government Full-Time Equivalent Employment by Function , September 21, 2009
- State and Local Government Employees and Pay by Government Function , September 21, 2009
- State and Local Government Employees and Pay - Corrections, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Highways, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percent of Total Wages and Salaries, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Non-Wage Compensation, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Compensation, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Employment, 2007 , September 21, 2009
- Average Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Average Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007, September 21, 2009
- Percent Change in Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors from 2001 to 2007 , September 21, 2009
- Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors, 2001 and 2007 , September 21, 2009
- Average Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits Paid as Percent of State and Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State Government Employee Retirement Systems - Benefits Paid as Percent of State Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- Local Government Employee Retirement Systems - Benefits Paid as Percent of Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits per Beneficiary, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Members and Beneficiaries, FY 2006-2007 , September 21, 2009
- State Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- State and Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- Local-Level Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- State-Level Government Employee Retirement Systems - Expenditures, FY 06-07 , September 21, 2009
- Population Per Governmental Unit by Type , September 21, 2009
- Governmental Units by Type, September 21, 2009
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009, July 10, 2009
- State Corporate Income Tax Rates, 2000-2009, July 10, 2009
- State Individual Income Tax Rates, 2000-2009, July 1, 2009
- Tax Freedom Day by State, 2009, March 31, 2009
- Tax Freedom Day and Tax Burden, 1900-2009, March 31, 2009
- State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2007 , February 10, 2009
- State and Local Debt Outstanding Per Capita, Fiscal Year 2006 , February 7, 2009
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- State and Local Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , February 5, 2009
- State and Local Individual Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2006 , February 5, 2009
- State Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- Income Per Capita by State, Fiscal Year 2008 , February 5, 2009
- State Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State Surplus or Deficit Per Capita, Fiscal Year 2007 , February 5, 2009
- State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
- State Revenues Per Capita, Fiscal Year 2007 , February 5, 2009
- State Individual Income Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2007 , February 5, 2009
- State Lottery Sales Per Capita, Fiscal Year 2007 , January 22, 2009
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2007 , January 22, 2009
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2007 , January 22, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid*, 2005-2007 (3-Year Average), December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value*, 2005-2007 (3-Year Average), December 12, 2008
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- Map: State Excise Tax Rates on Beer, 2008, November 30, 2008
- State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2008 , August 13, 2008
- State and Local Tax Burdens: All States, One Year, 1977-2008, August 7, 2008
- State and Local Tax Burdens: All Years, One State, 1977-2008, August 7, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Revenues Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- Local Wage, Income, and Occupational Privilege Taxes, 2008, July 15, 2008
- State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
- State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
- Tax Freedom Day by State, 1970-2009, March 26, 2008
- Links to State Individual Income Tax Forms, February 15, 2008
- State Revenues by Source, 1902-2005, February 3, 2008
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005 , October 19, 2007
- Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
- Itemization Rates by State, 2005, July 24, 2007
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- State and Local Debt Per Capita, 2005, June 28, 2007
- Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
- State and Local Government General Revenue by Source, 2005, June 7, 2007
- State Motor Fuel Tax Collections by State, 2006, June 7, 2007
- Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 2007
- Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
- Federal Tax Burden by County, 2004, March 22, 2007
- Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
- Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
- Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
- Dates of Adoption of Major State Taxes, January 1, 2005
- State Tax Collections and Distribution by Source, FY2002, December 31, 2002
- State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002
Maps
- Map: Top Effective Marginal Tax Rates Under House Health Care Plan, November 16, 2009
- Map: Sales Tax Average Rates, October 19, 2009
- Map: State Business Tax Climate Index, October 5, 2009
- Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
- Map: State Cigarette Tax Rates, 2009, January 27, 2009
Also In This Section
- All States
- Individual States
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- State and Local Budgets and Spending
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
- Public vs. Private Sector Compensation
- State and Local Government Employee Retirement Systems
- State and Local Government Employees and Pay, by Function
- State and Local Governmental Units