sALT SHOTS™ | january 2019
ALABAMA: Alabama basic state tax rates, ranks, and other data related to Alabama’s taxing systems.
Top Individual Income Tax Rate: 5%
State and Local Individual Income Tax Collections per Capita: $709 Rank: 36
State and Local Tax Burden: 8.70% Rank: 39
Top Corporate Income Tax Rate: 6.5%
State Business Tax Climate Index Ranking: 35
State Sales Tax Rate: 4.00% Rank: 40
Average Local Sales Tax Rate: 5.10%
Combined State and Average Local Sales Tax Rate: 9.10% Rank: 5
State and Local General Sales Tax Collections per Capita: $938 Rank: 32
State Gasoline Tax Rate (cents per gallon): 20.91¢ Rank: 41
State Cigarette Tax Rate (dollars per 20-pack): $0.675 Rank: 39
State and Local Property Tax Collections Per Capita: $540
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .40% Rank: 49
ALASKA: Alaska basic state tax rates, ranks, and other data related to Alaska’s taxing systems.
Top Individual Income Tax Rate: 0%
State and Local Individual Income Tax Collections per Capita: $0
State and Local Tax Burden: 6.5% Rank: 50
Top Corporate Income Tax Rate: 9.4%
State Business Tax Climate Index Ranking: 3
State Sales Tax Rate: 0%
Average Local Sales Tax Rate: 1.76%
Combined State and Average Local Sales Tax Rate: 12.3% Rank: 5
State and Local General Sales Tax Collections per Capita: $0 Rank: 32
State Gasoline Tax Rate (cents per gallon): 12.3¢ Rank: 50
State Cigarette Tax Rate (dollars per 20-pack): $2.00 Rank: 14
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: 1.02% Rank: 22
State and Local Property Tax Collections Per Capita: $2001 Rank: 11
ARIZONA: Arizona basic state tax rates, ranks, and other data related to Arizona’s taxing systems.
Top Individual Income Tax Rate: 4.54%
State and Local Individual Income Tax Collections per Capita: $551 Rank: 41
State and Local Tax Burden: 8.8% Rank: 36
Top Corporate Income Tax Rate: 4.9%
State Business Tax Climate Index Ranking: 21
State Sales Tax Rate: 5.60% Rank: 28
Average Local Sales Tax Rate: 2.73%
Combined State and Average Local Sales Tax Rate: 8.33% Rank: 11
State and Local General Sales Tax Collections per Capita: $1359 Rank: 13
State Gasoline Tax Rate (cents per gallon): 19.00¢ Rank: 45
State Cigarette Tax Rate (dollars per 20-pack): $2 Rank: 14
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .70% Rank: 38
State and Local Property Tax Collections Per Capita: $1036
ARKANSAS: Arkansas basic state tax rates, ranks, and other data related to Arkansas’ taxing systems.
Top Individual Income Tax Rate: 6.90%
State and Local Individual Income Tax Collections per Capita: $895 Rank: 31
State and Local Tax Burden: 10.1% Rank: 17
Top Corporate Income Tax Rate: 6.5%
State Business Tax Climate Index Ranking: 39
State Sales Tax Rate: 6.50% Rank: 9
Average Local Sales Tax Rate: 2.91%
Combined State and Average Local Sales Tax Rate: 9.41% Rank: 3
State and Local General Sales Tax Collections per Capita: $1433 Rank: 11
State Gasoline Tax Rate (cents per gallon): 21.8¢ Rank: 40
State Cigarette Tax Rate (dollars per 20-pack): $1.15 Rank: 33
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .63% Rank: 42
State and Local Property Tax Collections Per Capita: $699 Rank: 48
CALIFORNIA: California basic state tax rates, ranks, and other data related to California’s taxing systems.
Top Individual Income Tax Rate: 13.3%
State and Local Individual Income Tax Collections per Capita: $1991 Rank: 5
State and Local Tax Burden: 11% Rank: 6
Top Corporate Income Tax Rate: 8.84%
State Business Tax Climate Index Ranking: 48
State Sales Tax Rate: 7.25% Rank: 1
Average Local Sales Tax Rate: 1.29%
Combined State and Average Local Sales Tax Rate: 8.54% Rank: 9
State and Local General Sales Tax Collections per Capita: $1276 Rank: 15
State Gasoline Tax Rate (cents per gallon): 53.49¢ Rank: 2
State Cigarette Tax Rate (dollars per 20-pack): $2.87 Rank: 9
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .76% Rank: 34
State and Local Property Tax Collections Per Capita: $1451 Rank: 21
COLORADO: Colorado basic state tax rates, ranks, and other data related to Colorado’s taxing systems.
Top Individual Income Tax Rate: 4.63%
State and Local Individual Income Tax Collections per Capita: $1168 Rank: 18
State and Local Tax Burden: 8.9% Rank: 35
Top Corporate Income Tax Rate: 4.63%
State Business Tax Climate Index Ranking: 18
State Sales Tax Rate: 2.9% Rank: 45
Average Local Sales Tax Rate: 4.62%
Combined State and Average Local Sales Tax Rate: 7.52% Rank: 16
State and Local General Sales Tax Collections per Capita: $1208 Rank: 18
State Gasoline Tax Rate (cents per gallon): 22.00¢ Rank: 39
State Cigarette Tax Rate (dollars per 20-pack): $.84 Rank: 37
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .59% Rank: 43
State and Local Property Tax Collections Per Capita: $1382 Rank: 26
CONNECTICUT: Connecticut basic state tax rates, ranks, and other data related to Connecticuts’s taxing systems.
Top Individual Income Tax Rate: 6.99%
State and Local Individual Income Tax Collections per Capita: $2279 Rank: 2
State and Local Tax Burden: 12.6% Rank: 2
Top Corporate Income Tax Rate: 8.25%
State Business Tax Climate Index Ranking: 44
State Sales Tax Rate: 6.35% Rank: 12
Combined State and Average Local Sales Tax Rate: 6.35% Rank: 33
State and Local General Sales Tax Collections per Capita: $1137 Rank: 23
State Gasoline Tax Rate (cents per gallon): 39.3¢ Rank: 9
State Cigarette Tax Rate (dollars per 20-pack): $4.35 Rank: 1
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: 1.62% Rank: 8
State and Local Property Tax Collections Per Capita: $2847 Rank: 3
DELAWARE: Delaware basic state tax rates, ranks, and other data related to Delaware’s taxing systems.
Top Individual Income Tax Rate: 6.6%
State and Local Individual Income Tax Collections per Capita: $1267 Rank: 12
State and Local Tax Burden: 10.2% Rank: 16
Top Corporate Income Tax Rate: 8.7%
State Business Tax Climate Index Ranking: 15
State Sales Tax Rate: 0%
Average Local Sales Tax Rate: 0%
Combined State and Average Local Sales Tax Rate: 0%
State and Local General Sales Tax Collections per Capita: $0
State Gasoline Tax Rate (cents per gallon): 23.00¢ Rank: 36
State Cigarette Tax Rate (dollars per 20-pack): $2.1 Rank: 13
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .56% Rank: 44
State and Local Property Tax Collections Per Capita: $855 Rank: 45
DISTRICT OF COLUMBIA: DC basic state tax rates, ranks, and other data related to DCs taxing systems.
Top Individual Income Tax Rate: 8.95%’
State and Local Individual Income Tax Collections per Capita: $2780 Rank: 2
State and Local Tax Burden: 10.6% Rank: 10
Top Corporate Income Tax Rate: 9%
State Business Tax Climate Index Ranking: 47
State Sales Tax Rate: 5.75% Rank: 27
Combined State and Average Local Sales Tax Rate: 5.75% Rank: 41
State and Local General Sales Tax Collections per Capita: $1958 Rank: 4
State Gasoline Tax Rate (cents per gallon): 23.50¢ Rank: 32
State Cigarette Tax Rate (dollars per 20-pack): $2.50 Rank: 11
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .59% Rank: 44
State and Local Property Tax Collections Per Capita: $3350 Rank: 1
FLORIDA: Florida basic state tax rates, ranks, and other data related to Florida’s taxing systems.
Top Individual Income Tax Rate: 0%
State and Local Individual Income Tax Collections per Capita: $0
State and Local Tax Burden: 8.9% Rank: 34
Top Corporate Income Tax Rate: 5.5%
State Business Tax Climate Index Ranking: 4
State Sales Tax Rate: 6.00% Rank: 16
Average Local Sales Tax Rate .80%
Combined State and Average Local Sales Tax Rate: 6.80% Rank: 28
State and Local General Sales Tax Collections per Capita: $1178 Rank: 19
State Gasoline Tax Rate (cents per gallon): 41.59¢ Rank: 29
State Cigarette Tax Rate (dollars per 20-pack): $1.339 Rank: 11
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .99% Rank: 25
State and Local Property Tax Collections Per Capita: $1232 Rank: 29
GEORGIA: Georgia basic state tax rates, ranks, and other data related to Georgia’s taxing systems.
Top Individual Income Tax Rate: 6%
State and Local Individual Income Tax Collections per Capita: $947 Rank: 29
State and Local Tax Burden: 9.1% Rank: 32
Top Corporate Income Tax Rate: 6%
State Business Tax Climate Index Ranking: 36
State Sales Tax Rate: 4.00% Rank: 40
Average Local Sales Tax Rate 3.15%
Combined State and Average Local Sales Tax Rate: 7.15% Rank: 20
State and Local General Sales Tax Collections per Capita: $900 Rank: 36
State Gasoline Tax Rate (cents per gallon): 31.59¢ Rank: 21
State Cigarette Tax Rate (dollars per 20-pack): $.37 Rank: 48
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .94% Rank: 27
State and Local Property Tax Collections Per Capita: $1125 Rank: 32
HAWAII: Hawaii basic state tax rates, ranks, and other data related to Hawaii’s taxing systems.
Top Individual Income Tax Rate: 11.00%
State and Local Individual Income Tax Collections per Capita: $1389 Rank: 10
State and Local Tax Burden: 10.2% Rank: 14
Top Corporate Income Tax Rate: 6.4%
State Business Tax Climate Index Ranking: 27
State Sales Tax Rate: 4.00% Rank: 40
Average Local Sales Tax Rate .35%
Combined State and Average Local Sales Tax Rate: 4.35% Rank: 45
State and Local General Sales Tax Collections per Capita: $2247 Rank: 1
State Gasoline Tax Rate (cents per gallon): 46.03¢ Rank: 32
State Cigarette Tax Rate (dollars per 20-pack): $3.2 Rank: 5
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .29% Rank: 50
State and Local Property Tax Collections Per Capita: $1070 Rank: 33
IDAHO: Idaho basic state tax rates, ranks, and other data related to Idaho’s taxing systems.
Top Individual Income Tax Rate: 7.4%
State and Local Individual Income Tax Collections per Capita: $893 Rank: 32
state and Local Tax Burden: 9.3% Rank: 26
Top Corporate Income Tax Rate: 7.4%
State Business Tax Climate Index Ranking: 20
State Sales Tax Rate: 6.00% Rank: 16
Average Local Sales Tax Rate 0.03%
Combined State and Average Local Sales Tax Rate: 6.03% Rank: 37
State and Local General Sales Tax Collections per Capita: $896 Rank: 37
State Gasoline Tax Rate (cents per gallon): 33¢ Rank: 18
State Cigarette Tax Rate (dollars per 20-pack): $.57 Rank: 44
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .75% Rank: 36
State and Local Property Tax Collections Per Capita: $964 Rank: 39
ILLINOIS: Illinois basic state tax rates, ranks, and other data related to Illinois’ taxing systems.
Top Individual Income Tax Rate: 4.95%
State and Local Individual Income Tax Collections per Capita: $1237 Rank: 13
State and Local Tax Burden: 11% Rank: 5
Top Corporate Income Tax Rate: 9.5%
State Business Tax Climate Index Ranking: 29
State Sales Tax Rate: 6.25% Rank: 13
Average Local Sales Tax Rate 2.45%
Combined State and Average Local Sales Tax Rate: 8.70% Rank: 7
State and Local General Sales Tax Collections per Capita: $1015 Rank: 24
State Gasoline Tax Rate (cents per gallon): 35.22¢ Rank: 14
State Cigarette Tax Rate (dollars per 20-pack): $1.98 Rank: 19
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: 2.03% Rank: 2
State and Local Property Tax Collections Per Capita: $2087 Rank: 9
INDIANA: Indiana basic state tax rates, ranks, and other data related to Indiana’s taxing systems.
Top Individual Income Tax Rate: 3.23%
State and Local Individual Income Tax Collections per Capita: $975 Rank: 28
State and Local Tax Burden: 9.5% Rank: 22
Top Corporate Income Tax Rate: 6%
State Business Tax Climate Index Ranking: 9
State Sales Tax Rate: 7 % Rank: 2
Combined State and Average Local Sales Tax Rate: 7.00% Rank: 22
State and Local General Sales Tax Collections per Capita: $1100 Rank: 24
State Gasoline Tax Rate (cents per gallon): 41.9¢ Rank: 7
State Cigarette Tax Rate (dollars per 20-pack): $.995 Rank: 36
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .87% Rank: 28
State and Local Property Tax Collections Per Capita: $975 Rank: 37
IOWA: Iowa basic state tax rates, ranks, and other data related to Iowas’s taxing systems.
Top Individual Income Tax Rate: 8.98%
State and Local Individual Income Tax Collections per Capita: $1145 Rank: 21
State and Local Tax Burden: 9.2% Rank: 31
Top Corporate Income Tax Rate: 2%
State Business Tax Climate Index Ranking: 40
State Sales Tax Rate: 6.00% Rank: 16
AVerage Local Sales Tax Rate . 80%
Combined State and Average Local Sales Tax Rate: 6.80% Rank: 27
State and Local General Sales Tax Collections per Capita: $1075 Rank: 25
State Gasoline Tax Rate (cents per gallon): 30.5¢ Rank: 23
State Cigarette Tax Rate (dollars per 20-pack): $1.36 Rank: 28
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: 1.44% Rank: 13
State and Local Property Tax Collections Per Capita: $1569 Rank: 15
KANSAS: Kansas basic state tax rates, ranks, and other data related to Kansas’ taxing systems.
Top Individual Income Tax Rate: 5.7%
State and Local Individual Income Tax Collections per Capita: $778 Rank: 34
State and Local Tax Burden: 9.5% Rank: 23
Top Corporate Income Tax Rate: 7%
State Business Tax Climate Index Ranking: 23
State Sales Tax Rate: 6.50% Rank: 9
Average Local Sales Tax Rate 2.18%
Combined State and Average Local Sales Tax Rate: 8.68% Rank: 8
State and Local General Sales Tax Collections per Capita: $1381 Rank: 12
State Gasoline Tax Rate (cents per gallon): 24.03¢ Rank: 33
State Cigarette Tax Rate (dollars per 20-pack): $1.29 Rank: 31
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: 1.32% Rank: 15
State and Local Property Tax Collections Per Capita: $1440 Rank: 22
KENTUCKY: Kentucky basic state tax rates, ranks, and other data related to Kentcky’s taxing systems.
Top Individual Income Tax Rate: 6.00%
State and Local Individual Income Tax Collections per Capita: $1215 Rank: 15
State and Local Tax Burden: 9.5% Rank: 24
Top Corporate Income Tax Rate: 6%
State Business Tax Climate Index Ranking: 33
State Sales Tax Rate: 6.00% Rank: 16
Combined State and Average Local Sales Tax Rate: 6.00% Rank: 38
State and Local General Sales Tax Collections per Capita: $738 Rank: 42
State Gasoline Tax Rate (cents per gallon): 26.00¢ Rank: 31
State Cigarette Tax Rate (dollars per 20-pack): $.60 Rank: 42
Property Taxes Paid as a Percentage of Owner-Occupied Housing Value: .80% Rank: 32
State and Local Property Tax Collections Per Capita: $781 Rank: 46