The Tax Foundation

Tax Data, Charts, and Maps

State Tax and Spending Policy

The Tax Foundation's Center for State Fiscal Policy produces and markets timely and high-quality data, research, and analysis on state fiscal issues that influences the debate toward economically principled tax policies. Our experts are routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy, and our website is a comprehensive resource for information on tax and spending policy in each U.S. state. For information on your state, click on the map below or select from the drop-down menu.

Income Tax Rates: Current and historical (map)
Corporate Tax Rates: Current and historical
Sales Tax Rates: Current state sales and average local tax rates (map). Historical
Excise Tax Rates: Current state taxes on gasoline, cigarettes, liquor, wine, and beer. Historical
Property Taxes: Visit summary report, our lookup tool here, latest data here, latest map here
Facts & Figures booklet, produced annually since 1941. A pocket- and purse-sized guide of state tax rates, rankings, and measures. PDF Buy Latest version released February 2011
Tax Freedom Day by state, the calendar-based measure of the combined federal, state, and local tax burden for the residents of each state. Latest version released March 2011
State Business Tax Climate Index, an annual ranking of the competitiveness of the 50 states' tax systems, using 110 variables measuring each major tax affecting investment. HTML PDF Latest version FY 2012, released January 2012
State-Local Tax Burdens report, an annual estimate and ranking of the combined state-local tax burden shouldered by the residents of the 50 states. PDF Historical by state Historical by year Latest version FY 2009 released February 2011 - lag is due to data availability
State Tax Changes, an annual of review of state tax changes that occurred in the previous calendar year. Latest version released January 2011

Notable one-time reports (full list here) include Unemployment Insurance Taxes, Local Income Taxes, Texas Margin Tax, Sales Tax Holidays, Film Tax Incentives (Background Study, Recent Update, MPAA Rebuttal), Online Sales "Amazon" Taxes (Background Study, SSTP Critique, Recent Update), Cell Phone Taxes, Bag Taxes, Georgia Tobacco Tax, Taxation of Online Travel Services, State Hospital and Medical Provider Taxes, Wind Power Subsidies, High-Earner Income Tax (Hawaii), Border Zone Cigarette Taxation, Gasoline Taxes in America, Judicial Mandates for State and Local Education Spending, Gambling and Lottery Taxes, Federal Taxes and Spending by State.

Get e-mail updates on our new studies. For additional questions about state tax and spending policy, please call (202) 464-6200.

Tax Data from The Tax Foundation

Map: State Business Tax Climate Index, 2012, January 25, 2012
Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index-- Corporate Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index-- Sales Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index--Individual Income Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index--Property Tax Index, 2011-2012, January 25, 2012
State Business Tax Climate Index Rankings, 2011-2012, January 25, 2012
Combined State & Local Sales Tax Rates (As of July 1, 2011), September 22, 2011
Number of Local Income Tax Jurisdictions by State, 2011, August 31, 2011
Local Income Tax Collections as a Percent of State Personal Income, 2008, August 31, 2011
Local Income Tax Rates by Jurisdiction, 2011, August 31, 2011
2011 Sales Tax Holidays & Price Caps, August 8, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes Paid, 2005 - 2009 (five-year average), May 16, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Income, 2005 - 2009 (five-year average), May 12, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2005 - 2009 (five-year average), May 12, 2011
Pie Chart: How Long Americans Work to Pay All Federal, State and Local Taxes, by Type of Tax, 2011, March 30, 2011
Map: Tax Freedom Day by State and Rank, 2011, March 30, 2011
Tax Freedom Day by State, 2011, March 30, 2011
Tax Freedom Day and Tax Burden, 1900-2011, Selected Years, March 30, 2011
State Individual Income Tax Rates, 2000-2011, March 3, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2007 - 2009 (three-year average), March 2, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Household Income, 2007 - 2009 (3-year average), March 2, 2011
Property Taxes on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2007 - 2009 (3-year average), March 2, 2011
State Corporate Income Tax Rates, 2000-2011, March 1, 2011
State Implicit Lottery Tax Revenue Per Capita, Fiscal Year 2009, February 25, 2011
People per Household by State, 2008-2009, February 25, 2011
State Gasoline Tax Rates, as of January 1, 2011 , February 25, 2011
State Excise Tax Rates on Spirits, as of September 1, 201, February 25, 2011
State Table Wine Excise Tax Rates, as of January 1, 2011, February 25, 2011
State Cigarette Excise Tax Rates, as of January 1, 2011, February 25, 2011
State Beer Excise Tax Rates, as of January 1, 2011, February 25, 2011
State and Local Debt Per Capita, Fiscal Year 2008, February 25, 2011
State General Sales Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
State and Local Individual Income Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
State and Local Excise and Selective Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
Income Per Capita by State, Fiscal Year 2009, February 25, 2011
State Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
State Revenues Per Capita, Fiscal Year 2009, February 25, 2011
State Corporate Income Tax Collections Per Capita, Fiscal Year 2009, February 25, 2011
State and Local General Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
State and Local Revenues Per Capita, Fiscal Year 2008, February 25, 2011
State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2009, February 25, 2011
State and Local Cell Phone Tax Rates, as of July 1, 2010, February 24, 2011
Sources of State and Local Tax Revenue, Fiscal Year 2008, February 24, 2011
State Individual Income Tax Collections Per Capita, Fiscal Year 2009, February 24, 2011
Map: State-Local Tax Burdens and Ranks by State, 2009, February 23, 2011
State and Local Tax Burdens: All States, One Year, 1977 - 2009, February 23, 2011
State and Local Tax Burdens: All Years, One State, 1977-2009, February 23, 2011
National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2011, January 14, 2011
Property Taxes on Owner-Occupied Housing, by County, 2005 - 2009, Ranked by Property Taxes Paid, September 28, 2010
Property Taxes on Owner-Occupied Housing by State, 2004 - 2009, September 28, 2010
Property Taxes on Owner-Occupied Housing by County, 2005 - 2009, Ranked by Taxes as Percentage of Home Value (One year averages), September 28, 2010
State and Local Property Tax Collections Per Capita by State, Fiscal Year 2008, August 10, 2010
State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2010, April 1, 2010
State General Sales and Use Tax Rates , March 29, 2010
State and Local General and Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , March 29, 2010
State and Local Corporate Income Tax Collections Per Capita, Fiscal Year 2007, March 29, 2010
State Lottery Sales Per Capita, Fiscal Year 2008, March 25, 2010
Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2008, March 25, 2010
Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2008, March 25, 2010
National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2009, December 2, 2009
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 Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 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, 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 General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
State Spending Per Capita, Fiscal Year 2007 , February 5, 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
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 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
Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 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
Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 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

State and Local (Combined) General Sales Tax Rates as of July 1, 2011, September 22, 2011
Map: Top Marginal State Income Tax Rates, Tax Year 2011, June 2, 2011
Map: State Debt Per Capita, Fiscal Year 2009, June 2, 2011
Map: State Severance Tax Revenue, Fiscal Year 2009, June 14, 2010
Map: State Gasoline Tax Rates, As of January 2010, June 7, 2010
Map: Film Tax Credits by State, 1992 - Present (April 2010), April 20, 2010
Map: Top State Income Tax Rates, November 23, 2009
Map: Top Effective Marginal Tax Rates Under House Health Care Plan, November 16, 2009
Map: Sales Tax Average Rates, October 19, 2009
Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
Map: State Cigarette Tax Rates, 2009, January 27, 2009

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