State

State taxes: the revenue sources and income tax rates for each state. It also includes federal tax revenues by state.

Make tables of state taxes and expenditures with our State and Local Finance Data Query System (SLF-DQS).

Tables

Main Features of State Tax Systems

• Alcohol Rates 2000-2008 - state excise tax rates for liquor, wine, and beer.
• Cigarette Rates 2001-2008 - state excise tax rates per pack of cigarettes.
• Deed Transfer and Mortgage Tax Rates 2006 - comparison of state deed transfer and mortgage tax rates.
• Homestead and Circuit Breaker Programs 2006 - comparison of state homestead and circuit breaker tax relief programs.
• Individual Local Income Tax Rates 2006 - local income taxes in select municipalities.
• Individual State Income Tax Rates 2000-2008 - marginal income tax rates and brackets for each state.
• Mortgage Crisis, State Financial Assistance - details of state programs offering financial assistance to homeowners in response to the subprime mortgage crisis.
• Mortgage Crisis, State Legislative Response - details of state legislation addressing the subprime mortgage crisis.
• Mortgage Crisis, State Nonfinancial Assistance - details of state programs offering nonfinancial assistance to homeowners in response to the subprime mortgage crisis.
• Mortgage Crisis, State Responses - summary of state responses to the subprime mortgage crisis.
• Motor Fuel Rates 2000-2008 - state excise tax rates per gallon of gasoline, diesel fuel, and gasohol.
• Motor Vehicle Taxes and Fees 2006 - select state motor vehicle taxes and fees.
• Pollution Control Equipment Credits and Exemptions 2006 - comparison of state exemptions and credits for pollution control equipment.
• Rainy Day Fund Regulations 2004, 2008 - deposit rules, withdrawal rules, and fund caps for state rainy day funds.
• Sales Tax Holiday Details 2007-2009 - dates, items included, and price caps for state sales tax holidays.
• Sales Tax Holidays, Historical - states participating in sales tax holidays and population affected, 1997-2008.
• Sales Tax Local Jurisdictions 2006 - number and type of state jurisdictions with local general sales tax.
• Sales Tax Rates 2000-2008 - comparison of state retail sales taxes and list of exemptions.
• Sales Tax Rates, State and Local 2004, 2006-2008 - comparison of state and local sales tax rates.
• Social Security and Pension Income 2003, 2006 - state treatment of social security and pension income.
• State Child and Dependent Care Tax Provisions 2005-2006 - basic provision, eligible expenses, and maximum value of credit or deduction.
• State Corporate Income Taxes 2002-2008 - state corporate income tax rates and brackets.
• State EITC Based on the Federal EITC - amount of state EITC as a percentage of the federal credit for tax years 2002, 2006-2008.
• State EITC Participation - participation in refundanble and nonrefundable state EITCs, 1999 and 2003.
• State Income Tax Personal Exemptions 2003, 2006 - comparison of state personal exemptions.
• State Income Tax Standard Deductions 2003, 2006 - comparison of state standard deductions.
• State Income Tax Thresholds for Two-Parent Families of Four, 2000 - minimum income for which a two-parent family of four must pay states taxes in 2000.
• State Itemized Deductions 2006 - state treatment of itemized deductions.
• State Minimum Wage Rates, 1983-2009 - Minimum wage rates and effective dates by state including federal rate.
• State Treatment of Capital Gains and Losses, 2005 - comparison of state treatment of income from capital gains.
• State Unemployment Insurance Benefit Charging 2008 - distribution of benefit charging, by state.
• State Unemployment Insurance Contribution Levels 2008 - employer contributions per employee, by state.
• State Unemployment Insurance Experience Rating 2008 - calculation of experience rating, by state.
• State Unemployment Insurance New Employer Tax Rates 2008 - level and duration of new employer tax rates, by state.
• State Unemployment Tax Rates 2008 - amount of wages subject to tax and minimum, maximum, and new employer tax rates.
• Summary of State Revenue Sources Used 2000-2006 - comparison of select state revenue sources.
• Supermajority Requirements 2005, 2006 - comparison of state supermajority requirements.
• Tax and Expenditure Limits 2005-2008 - comparison of state tax and expenditure limits.

State Revenues and Expenditures

• Alcohol Tax Revenue - state and local alcoholic beverage tax revenue, by state, for selected years 1977-2006.
• Changes in School Financing by Type of School District - Expenditures in select years by school district type--city dependent, county dependent, and independent.
• Disposition of State Motor-Fuel Tax Receipts 2003-2006 - percentage distributed to state highways, local roads, mass transit, and general (non-highway).
• Local Property Taxes as a Percentage of Local Tax Revenue - local property taxes as a percentage of total local tax revenues for selected years 1977-2006.
• Motor Fuel Tax Revenue - state and local motor fuel tax revenue, by state, for selected years 1977-2006.
• Property Tax Revenue - state and local property tax revenues, by state, for selected years 1977-2006.
• Property Taxes as a Percentage of State and Local Taxes - property taxes as a percentage of total state and local taxes for selected years 1977-2006.
• Rankings of State and Local Per Capita Revenue 2000-2006 - ranking of state and local per capita revenue and tax collection for selected years 2000-2006.
• Rankings of State and Local Revenue as a Percentage of Personal Income 2000-2006 - ranking of state and local revenue and tax collection as a percentage of personal income for selected years 2000-2006.
• State and Local Direct General Expenditures as a Percentage of Personal Income - state and local direct general expenditures as a percentage of personal income, by state, for selected years 1977-2006.
• State and Local Direct General Expenditures, Per Capita - state and local direct general expenditures, per capita, by state, for selected years 1977-2006.
• State and Local General Expenditures 2004-2006 - state and local general expenditures by source, by state.
• State and Local General Expenditures as a Percentage of Personal Income 2004-2006 - state and local general expenditures by source as a percentage of personal income, by state.
• State and Local General Expenditures, Per Capita, 2004-2006 - state and local general expenditures by source, per capita, by state.
• State and Local General Expenditures, Percentage Distribution, 2004-2006 - state and local general expenditures by source as a percentage of total general expenditures, by state.
• State and Local General Revenue 2004-2007 - state and local general revenue by source, by state.
• State and Local General Revenue as a Percentage of Personal Income 2004-2007 - state and local general revenue by source as a percentage of personal income, by state.
• State and Local General Revenue, Per Capita, 2004-2007 - state and local general revenue by source, per capita, by state.
• State and Local General Revenue, Percentage Distribution, 2004-2007 - state and local general revenue by source as a percentage of total general revenue, by state.
• State and Local Nontax Revenue as a Percentage of Personal Income - state and local nontax revenue as a percentage of personal income, by state, for selected years 1977-2006.
• State and Local Nontax Revenue as a Percentage of Personal Income, Indexed to U.S. Average - state and local nontax revenue as a percentage of personal income, by state, indexed to U.S. average, for selected years 1977-2006.
• State and Local Own Source Revenue 2000-2006 - state own source revenue and local own source revenue as share of total, by state.
• State and Local Tax Revenue as a Percentage of Personal Income - state and local tax revenue as a percentage of personal income, by state, for selected years 1977-2007.
• State and Local Tax Revenue as a Percentage of Personal Income, Indexed to U.S. Average - state and local tax revenue as a percentage of personal income by state, indexed to U.S. average, for selected years 1977-2007.
• State and Local Tax Revenue, Per Capita - state and local tax revenue, per capita, by state, for selected years 1977-2007.
• State and Local Tax Revenue, Per Capita, Indexed to U.S. Average - state and local tax revenue per capita by state, indexed to U.S. average, for selected years 1977-2007.
• State Appropriations to Higher Education, 1977 - 2000 - percent of state revenue historically dedicated to higher education.
• State Estate Tax Revenue 2000, 2005, 2007 - estate, inheritence, and gift tax receipts as a share of total tax receipts, by state.
• State Percentage of State and Local Tax Revenue - state percentage of state and local tax revenue, by state, for selected years 1977-2006.
• State Tax Collection Shares by Type 1999-2008 - percentage of state revenues from each source.
• State Tax Collection Sources 2000-2008 - total tax revenue by source for each state and the country.
• States' Policy Change in Two Recessions - states' fiscal year net tax policy change as a share of prior calendar year revenue in two recessions: FY1991, FY1992 and FY2002,FY2003
• Tobacco Tax Revenue - state and local tobacco tax revenue, by state, for selected years 1977-2006.
• Total Local General Revenue, 1977-2007 - total local government general revenue, by source.
• Total Local General Revenue, Percentage Distribution, 1977-2007 - total local government general revenue, by source, as a percentage of general revenue.
• Total State and Local General Revenue, 1977-2007 - total state and local government general revenue, by source.
• Total State and Local General Revenue, Percentage Distribution, 1977-2007 - total state and local government general revenue, by source, as a percentage of general revenue.
• Total State and Local Government Expenditures 1977-2007 - total state and local government expenditures.
• Total State and Local Government Expenditures as a Percentage of Personal Income 1977-2007 - total state and local government expenditures as a percentage of personal income.
• Total State and Local Government Expenditures, Per Capita, 1977-2007 - total state and local government expenditures, per capita.
• Total State and Local Government Revenues 1977-2007 - total state and local government revenues.
• Total State and Local Government Revenues as a Percentage of Personal Income 1977-2007 - total state and local government revenues as a percentage of personal income.
• Total State and Local Government Revenues, Per Capita, 1977-2007 - total state and local government revenues, per capita.
• Total State and Local Revenues and Expenditures as a Percentage of Personal Income, by Function - state and local government expenditures as a percentage of personal income, by function, for selected years 1977-2007.
• Total State and Local Revenues and Expenditures, by Function - state and local government revenues and expenditures, by function, for selected years 1977-2007.
• Total State and Local Revenues and Expenditures, Per Capita, by Function - state and local government revenues and expenditures, per capita, by function, for selected years 1977-2007.
• Total State General Revenue, 1977-2007 - total state government general revenue, by source.
• Total State General Revenue, Percentage Distribution, 1977-2007 - total state government general revenue, by source, as a percentage of general revenue.

Federal Tax Components and Credits by State

• AMT by State 2003-2007 - alternative minimum tax filers and related statistics, by state.
• AMT by State and by AGI 2004-2007 - alternative minimum tax filers and related statistics, by state and by size of adjusted gross income.
• EITC Claims by State 1997-2007 - number of recipients and total and average dollar amounts of credit by state.
• Estate Taxes by State 1999-2007 - gross estate, allowable deductions, and estate tax after credits by state.
• Individual Income Tax Returns by State and AGI, 2003-2007 - number of returns and adjusted gross income, by state and by size of AGI.
• IRS Collections by State and Type 1998-2008 - federal tax revenues for each type of tax by state.
• Mortgage Crisis, Federal Response - details of federal legislation addressing the subprime mortgage crisis.
• Number of Returns by State and Type 2004-2008 - number of returns filed for each type of tax by state.
• Percentage of Taxpayers on AMT by State, 2004-2007 - map of percentage of taxpayers on AMT.
• Returns with Postive AGI, by Descending Income Percentiles and by State, 2006 - number of returns, shares of AGI and total income tax, AGI floor on percentiles, and average tax rates, by selected descending cumulative income percentiles and by state.
• State and Local Tax Deduction by State and AGI, 2003-2007 - number of filers and amount of deduction, by state and by size of adjusted gross income.
• State and Local Tax Deduction by State, 2002-2007 - Number of filers and amount claimed for those deducting state and local taxes, by state.