Main Features of State Tax Systems

State Tax Rates and Programs

• 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.