State Tax and Spending Policy
The Tax Foundation's Center for State Fiscal Policy produces
and markets timely and high-quality data, research, and analysis on
state fiscal issues that influences the debate toward economically
principled tax policies.
Our experts
are routinely relied upon for presentations, testimony, and media
appearances on state tax and fiscal policy, and 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.
- Income Tax Rates: Current and historical (map)
- Corporate Tax Rates: Current and historical
- Sales Tax Rates: Current state sales and average local tax rates (map). Historical
- Excise Tax Rates: Current state taxes on gasoline, cigarettes, liquor, wine, and beer. Historical
- Property Taxes: Visit summary report, our lookup tool here, latest data here, latest map here
- Facts & Figures booklet, produced annually since 1941. A pocket- and purse-sized guide of state tax rates, rankings, and measures. PDF Buy Latest version released February 2012
- Tax Freedom Day by state, the calendar-based measure of the combined federal, state, and local tax burden for the residents of each state. Latest version released April 2012
- State Business Tax Climate Index,
an annual ranking of the competitiveness of the 50 states' tax systems,
using 110 variables measuring each major tax affecting investment. HTML PDF Buy Latest version FY 2012, released January 2012
- State-Local Tax Burdens report, an annual estimate and ranking of the combined state-local tax burden shouldered by the residents of the 50 states. PDF Historical by state Historical by year Latest version FY 2009 released February 2011 - lag is due to data availability
- State Tax Changes, an annual of review of state tax changes that occurred in the previous calendar year. Latest version released January 2011
- Location Matters: A Comparative Analysis of State Tax Costs on Business. For
the first time, the Tax Foundation and KPMG have created a measurement
of the bottom-line tax liability a firm in seven different industries
would face doing business in each of the fifty states.
Notable one-time reports (
full list here) include
Unemployment Insurance Taxes,
Local Income Taxes,
Texas Margin Tax,
Sales Tax Holidays, Film Tax Incentives (
Background Study,
Recent Update,
MPAA Rebuttal), Online Sales "Amazon" Taxes (
Background Study,
SSTP Critique,
Recent Update),
Cell Phone Taxes,
Bag Taxes,
Georgia Tobacco Tax,
Taxation of Online Travel Services,
State Hospital and Medical Provider Taxes,
Wind Power Subsidies,
High-Earner Income Tax (Hawaii),
Border Zone Cigarette Taxation,
Gasoline Taxes in America,
Judicial Mandates for State and Local Education Spending,
Gambling and Lottery Taxes,
Federal Taxes and Spending by State.