Main Features of State Tax Systems

State Tax Rates and Programs

• Alcohol Rates 2000-2010, 2013 - state excise tax rates for liquor, wine, and beer for selected years 2000 to 2010.
• Cigarette Rates 2001-2011 - 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 2000-2011, 2013 - marginal income tax rates, brackets, and personal exemptions 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 Non-Financial 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 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 2007-2013 - 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 2000-2012 - comparison of state retail sales taxes and list of exemptions for selected years 2000 to 2012.
• Sales Tax Rates, State and Local 2004-2012 - comparison of state and local sales tax rates for selected years 2004 to 2012.
• Social Security and Pension Income 2003, 2006 - state treatment of social security and pension income.
• State Child and Dependent Care Tax Provisions 2005-2008 - basic provision, eligible expenses, and maximum value of credit or deduction.
• State Corporate Income Tax Rates 2002-2008, 2010-2013 - 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 2000-2009.
• 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 and 2005 - minimum income for which a two-parent family of four must pay states taxes in 2000 and 2005.
• State Itemized Deductions 2006 - state treatment of itemized deductions.
• State Minimum Wage Rates: 1983-2011 - Minimum Wage in Each State, 1983-2010.
• State Motor Fuels Tax Rates 2000-2011, 2013
• 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 2008-2013 - amount of wages subject to tax and minimum, maximum, and new employer tax rates.
• 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
• Summary of State Revenue Sources Used 2000-2010 - 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.