The Tax Foundation

Tax Data, Charts, and Maps

State Tax and Spending Policy

The Tax Foundation's Center for State Fiscal Policy educates taxpayers about sound tax policy and the size of the tax burden at the state-local level. Our state team produces and markets timely and high-quality data, research, and analysis from a principled perspective that influences the debate toward simple, neutral, transparent, and stable tax policies.

Our most popular resources include current state income tax rates and sales/excise tax rates, our Facts & Figures booklet, Tax Freedom Day by state, the State Business Tax Climate Index, the State-Local Tax Burdens report, and reports on trends and individual states. Our experts are routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy. (Click here for the Tax Foundation Speakers Bureau.)

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. For additional questions about state tax and spending policy, please call (202) 464-6200.

Tax Data from The Tax Foundation

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 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
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 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: 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

Tax Data, Charts, and Maps

State Tax and Spending Policy

Tax Data from The Tax Foundation

Maps

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