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Main Features of State Tax Systems
State Tax Rates and Programs
- Alcohol Rates 2000-2010, 2013-2014 - state excise tax rates for liquor, wine, and beer for selected years 2000 to 2014.
- Cigarette Rates 2001-2011, 2013-2015 - state excise tax rates per pack of cigarettes.
- Deed Transfer and Mortgage Tax Rates 2006, 2012 - 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 2000-2014 - 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, 2010 - deposit rules, withdrawal rules, and fund caps for state rainy day funds.
- Sales Tax Holiday Details 2007-2014 - 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 2000-2014 - comparison of state retail sales taxes and list of exemptions for selected years 2000 to 2014.
- Sales Tax Rates, State and Local 2004-2014 - comparison of state and local sales tax rates for selected years 2004 to 2014.
- 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, 2010-2014 - 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 2000-2010,2013-2014.
- State EITC Participation - participation in refundanble and nonrefundable state EITCs, 1999 and 2003.
- State Income Tax Personal Exemptions 2003, 2006, 2011 - comparison of state personal exemptions.
- State Income Tax Standard Deductions 2003, 2006-2012 - comparison of state standard deductions.
- State Income Tax Thresholds for Two-Parent Families of Four, 2000, 2005, and 2011 - 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: 1983-2014 - Minimum Wage in Each State, 1983-2014.
- State Motor Fuels Tax Rates 2000-2011, 2013-2014
- State Treatment of Capital Gains and Losses 2005, 2011 - 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 2008-2014 - 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 2000-2013 - comparison of select state revenue sources.
- Supermajority Requirements 2005, 2006, 2010 - comparison of state supermajority requirements.
- Tax and Expenditure Limits 2005-2008, 2010 - comparison of state tax and expenditure limits.