FACTS & FIGURES HOW DOES YOUR STATE COMPARE?

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1 FACTS & FIGURES HOW DOES YOUR STATE COMPARE? 2016

2 In 1941, we introduced our first edition of Facts & Figures. There is need for concise and accurate data, we wrote. Facts give a broader perspective; facts dissipate predilections and prejudices... [and] this collection of data is an important step to meet the challenge presented by the broad problems of public finance. Facts & Figures 2016: How Does Your Compare? builds on these seven decades of tradition. Mailed to every state legislator and governor, this handbook is designed to be a pocket- and purse-sized guide to state rankings on tax rates, collections, burdens, and more. Theses tables were compiled by Tax Foundation staff and updated by Economist Nicole Kaeding. We hope these facts contribute to a healthy public debate. Scott A. Hodge President Tax Foundation Joseph D. Henchman Vice President, Projects Tax Foundation 2016 Tax Foundation. All rights reserved. Printed in the United s of America ISBN: Tax Foundation 1325 G Street NW, Suite 950 Washington, DC TaxFoundation.org

3 The Tax Foundation is the nation s leading independent tax policy research organization. Our research and analysis is guided by the principles of sound tax policy: SIMPLICITY: Administrative costs are a loss to society, and complicated taxation undermines voluntary compliance by creating incentives to shelter and disguise income. TRANSPARENCY: Tax legislation should be based on sound legislative procedures and careful analysis. A good tax system requires that taxpayers be informed and understand how tax assessment, collection, and compliance works. There should be open hearings, and revenue estimates should be fully explained and replicable. NEUTRALITY: Taxes should not encourage or discourage certain economic decisions. The purpose of taxes is to raise needed revenue, not to favor or punish specific industries, activities, and products. STABILITY: When tax laws are in constant flux, long-range financial planning is difficult. Lawmakers should avoid enacting temporary tax laws, including tax holidays and amnesties. Visit taxfoundation.org for data, research, analysis, and commentary on important tax issues. CONNECT: linkedin.com/company/tax-foundation taxfoundation.org/subscribe AVAILABLE IN APRIL 2016: The Facts & Figures App

4 Facts & Figures 2016 How Does Your Compare? Table of Contents Number Title Date Taxes and Tax Measures 1 Tax Freedom Day by Local Tax Burdens Business Tax Climate Index Tax Collections per Capita Revenue per Capita & Local Tax Collections per Capita & Local Revenue per Capita Sources of & Local Tax Collections Federal Aid as a Percentage of General Revenue Federal Income Tax Payments by Income Percentile Federal Tax Rates 2016 Individual Income Taxes 12 Individual Income Tax Rates Individual Income Tax Collections per Capita & Local Individual Income Tax Collections per Capita 2013 Corporate Income Taxes 15 Corporate Income Tax Rates Corporate Income Tax Collections per Capita and Local Corporate Income Tax Collections per Capita Gross Receipts Taxes 2016 General Sales Taxes 19 & Local Sales Tax Rates General Sales Tax Collections per Capita & Local General Sales Tax Collections per Capita 2013

5 Table of Contents, Continued Excise Taxes 22 Gasoline Tax Rates Share of & Local Road Spending Covered by & Local Tolls, User Fees, & User 2013 Taxes 24 Cigarette Excise Tax Rates Spirits Excise Tax Rates Wine Excise Tax Rates Beer Excise Tax Rates & Local Cell Phone Tax Rates Sales Tax Treatment of Groceries, Candy, & Soda & Local Excise & Selective Sales Tax Collections per Capita 2013 Property Taxes 31 Property Taxes Paid as a percentage of Owner-Occupied 2014 Housing Value 32 & Local Property Tax Collections per Capita Capital Stock Tax Rates 2016 Estate and Inheritance Taxes 34 Estate Tax Rates & Exemptions Inheritance Tax Rates & Exemptions 2016 Debt 36 Debt per Capita & Local Debt per Capita 2012 Data 38 Income per Capita by People per Household by

6 Table 1. Tax Freedom Day by Calendar Year 2015 Tax Freedom Day Rank U.S. April 24 Ala. April 9 4 Alaska April Ariz. April Ark. April Calif. May 3 46 Colo. April Conn. May Del. April Fla. April Ga. April Hawaii April Idaho April Ill. April Ind. April Iowa April Kans. April Ky. April 11 6 La. April 2 1 Maine April Md. May 5 47 Mass. May 2 45 Mich. April Minn. April Miss. April 4 2 Mo. April Tax Freedom Day Rank Mont. April Nebr. April Nev. April N.H. April N.J. May N.M. April 11 6 N.Y. May 8 48 N.C. April N.D. April Ohio April Okla. April Ore. April Pa. April R.I. April S.C. April 12 8 S.D. April 8 3 Tenn. April 9 4 Texas April Utah April Vt. April Va. April Wash. April W.Va. April 13 9 Wis. April Wyo. April D.C. April 23 (35) Note: Tax Freedom Day represents how long into the year Americans work before they have earned enough money to pay all federal, state, and local taxes for the year. New Tax Freedom Day data is released every spring at D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Tax Freedom Day 2015, which is based on data from the Bureau of Economic Analysis. Taxes and Tax Measures

7 Table 2. -Local Tax Burdens per Capita & as a Percentage of Income Fiscal Year Local Tax Burden as a Share of Income Rank Total Tax Burden (per Capita) U.S. 9.9% $4,420 Ala. 8.7% 37 $3,067 Alaska 6.5% 50 $3,229 Ariz. 8.8% 36 $3,276 Ark. 10.1% 17 $3,519 Calif. 11.0% 4 $5,237 Colo. 8.9% 34 $4,304 Conn. 12.6% 2 $7,869 Del. 10.2% 13 $4,412 Fla. 8.9% 34 $3,738 Ga. 9.1% 32 $3,426 Hawaii 10.2% 13 $4,576 Idaho 9.3% 26 $3,318 Ill. 11.0% 4 $5,235 Ind. 9.5% 22 $3,585 Iowa 9.2% 30 $4,037 Kans. 9.5% 22 $4,131 Ky. 9.5% 22 $3,298 La. 7.6% 45 $2,950 Maine 10.2% 13 $3,997 Md. 10.9% 7 $5,920 Mass. 10.3% 10 $5,872 Mich. 9.4% 25 $3,631 Minn. 10.8% 8 $5,185 Miss. 8.6% 40 $2,742 Mo. 9.3% 26 $3,591 Mont. 8.7% 37 $3,389 Nebr. 9.2% 30 $4,197 Nev. 8.1% 43 $3,349 N.H. 7.9% 44 $3,961 N.J. 12.2% 3 $6,926 N.M. 8.7% 37 $3,141 N.Y. 12.7% 1 $6,993 N.C. 9.8% 18 $3,659 Taxes and Tax Measures

8 Table 2, Continued. -Local Tax Burdens per Capita & as a Percentage of Income Fiscal Year Local Tax Burden as a Share of Income Rank Total Tax Burden (per Capita) N.D. 9.0% 33 $4,867 Ohio 9.8% 18 $3,924 Okla. 8.6% 40 $3,515 Ore. 10.3% 10 $4,095 Pa. 10.2% 13 $4,589 R.I. 10.8% 8 $4,998 S.C. 8.4% 42 $2,936 S.D. 7.1% 48 $3,318 Tenn. 7.3% 47 $2,805 Texas 7.6% 45 $3,340 Utah 9.6% 21 $3,556 Vt. 10.3% 10 $4,557 Va. 9.3% 26 $4,623 Wash. 9.3% 26 $4,541 W.Va. 9.8% 18 $3,331 Wis. 11.0% 4 $4,734 Wyo. 7.1% 48 $4,407 D.C. 10.6% (10) $7,541 Note: Data for years 1977 to present are available at org/burdens. Payments made to out-of-state governments are tallied in the taxpayer s state of residence where possible. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Tax Foundation, -Local Tax Burdens FY Taxes and Tax Measures

9 Table Business Tax Climate Index As of July 1, 2015 Overall Index Rank Corp. Tax Ranking on Five Component Taxes Ind. Income Tax Sales Tax Unemp. Ins. Tax Prop. Tax Ala Alaska Ariz Ark Calif Colo Conn Del Fla Ga Hawaii Idaho Ill Ind Iowa Kans Ky La Maine Md Mass Mich Minn Miss Mo Mont Nebr Nev N.H N.J N.M N.Y N.C N.D Taxes and Tax Measures

10 Table 3, Continued Business Tax Climate Index As of July 1, 2015 Overall Index Rank Corp. Tax Ranking on Five Component Taxes Ind. Income Tax Sales Tax Unemp. Ins. Tax Prop. Tax Ohio Okla Ore Pa R.I S.C S.D Tenn Texas Utah Vt Va Wash W.Va Wis Wyo D.C. (42) (36) (34) (40) (27) (39) Note: The Business Tax Climate Index measures how each state s tax laws affect economic performance. A rank of 1 means the state s tax system is more favorable for business; a rank of 50 means the state s tax system is less favorable for business. Component rankings do not average to the total. s without a given tax rank equally as number 1. D.C. s ranks do not affect states ranks, but the figures in parentheses indicate where it would rank if included. Source: Tax Foundation, 2016 Business Tax Climate Index. Taxes and Tax Measures

11 Table 4. Tax Collections per Capita Fiscal Year 2014 Collections per Capita Rank U.S. $2,677 Ala. $1, Alaska $4,601 3 Ariz. $1, Ark. $3, Calif. $3, Colo. $2, Conn. $4,501 4 Del. $3, Fla. $1, Ga. $1, Hawaii $4,283 5 Idaho $2, Ill. $3, Ind. $2, Iowa $2, Kans. $2, Ky. $2, La. $2, Maine $2, Md. $3, Mass. $3,762 9 Mich. $2, Minn. $4,267 6 Miss. $2, Mo. $1, Collections per Capita Rank Mont. $2, Nebr. $2, Nev. $2, N.H. $1, N.J. $3, N.M. $2, N.Y. $3,909 7 N.C. $2, N.D. $8,458 1 Ohio $2, Okla. $2, Ore. $2, Pa. $2, R.I. $2, S.C. $1, S.D. $1, Tenn. $1, Texas $2, Utah $2, Vt. $4,724 2 Va. $2, Wash. $2, W.Va. $2, Wis. $2, Wyo. $3,881 8 Note: D.C. is included only in combined state and local data. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

12 Table 5. Revenue per Capita Fiscal Year 2013 Revenue per Capita Rank U.S. $5,403 Ala. $4, Alaska $16,653 1 Ariz. $4, Ark. $5, Calif. $5, Colo. $4, Conn. $7,074 8 Del. $8,423 5 Fla. $3, Ga. $3, Hawaii $7,684 7 Idaho $4, Ill. $5, Ind. $5, Iowa $5, Kans. $5, Ky. $5, La. $5, Maine $6, Md. $5, Mass. $6,884 9 Mich. $5, Minn. $6, Miss. $5, Mo. $4, Revenue per Capita Rank Mont. $5, Nebr. $5, Nev. $4, N.H. $4, N.J. $6, N.M. $6, N.Y. $8,390 6 N.C. $4, N.D. $11,138 2 Ohio $5, Okla. $5, Ore. $5, Pa. $5, R.I. $6, S.C. $4, S.D. $4, Tenn. $4, Texas $4, Utah $5, Vt. $8,986 4 Va. $4, Wash. $5, W.Va. $6, Wis. $5, Wyo. $10,168 3 Note: Revenue refers to the Census Bureau s General Revenue classification. This measure includes taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. D.C. is included only in combined state and local data. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

13 Table 6. & Local Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $4,600 Ala. $3, Alaska $9,211 1 Ariz. $3, Ark. $3, Calif. $5, Colo. $4, Conn. $7,263 4 Del. $4, Fla. $3, Ga. $3, Hawaii $5,708 8 Idaho $3, Ill. $5, Ind. $3, Iowa $4, Kans. $4, Ky. $3, La. $3, Maine $4, Md. $5, Mass. $5,723 7 Mich. $3, Minn. $5,548 9 Miss. $3, Mo. $3, Collections per Capita Rank Mont. $3, Nebr. $4, Nev. $3, N.H. $4, N.J. $6,309 5 N.M. $3, N.Y. $8,049 3 N.C. $3, N.D. $8,823 2 Ohio $4, Okla. $3, Ore. $3, Pa. $4, R.I. $5, S.C. $3, S.D. $3, Tenn. $3, Texas $3, Utah $3, Vt. $5, Va. $4, Wash. $4, W.Va. $3, Wis. $4, Wyo. $5,795 6 D.C. $9,514 (1) Note: Revenue refers to the Census Bureau s General Revenue classification. This measure includes revenue such as taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

14 Table 7. & Local Revenue per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $8,503 Ala. $7, Alaska $20,651 1 Ariz. $6, Ark. $7, Calif. $9, Colo. $8, Conn. $10,425 5 Del. $10,005 7 Fla. $6, Ga. $6, Hawaii $9,863 8 Idaho $6, Ill. $8, Ind. $7, Iowa $9, Kans. $8, Ky. $6, La. $8, Maine $8, Md. $9, Mass. $9, Mich. $7, Minn. $9, Miss. $8, Mo. $7, Collections per Capita Rank Mont. $7, Nebr. $8, Nev. $6, N.H. $7, N.J. $9,856 9 N.M. $8, N.Y. $13,175 4 N.C. $7, N.D. $14,003 3 Ohio $8, Okla. $7, Ore. $8, Pa. $8, R.I. $9, S.C. $7, S.D. $7, Tenn. $6, Texas $7, Utah $7, Vt. $10,416 6 Va. $7, Wash. $8, W.Va. $8, Wis. $8, Wyo. $14,485 2 D.C. $18,397 (2) Note: Revenue refers to the Census Bureau s General Revenue classification. This measure includes revenue such as taxes, fees, licenses, and intergovernmental revenue but excludes revenue from government enterprises such as utilities and liquor stores, as well as insurance trust revenue. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

15 Table 8. Sources of & Local Tax Collections, Percentage of Total from Each Source Fiscal Year 2013 Property General Sales Individual Income Corporate Income Other Taxes (a) U.S. 31.3% 22.5% 23.3% 3.6% 19.3% Ala. 18.0% 29.6% 22.5% 2.6% 27.3% Alaska 20.8% 3.2% 0.0% 9.3% 66.7% Ariz. 29.5% 39.8% 15.0% 2.9% 12.7% Ark. 18.1% 35.8% 24.6% 3.7% 17.7% Calif. 25.6% 21.7% 32.6% 3.6% 16.3% Colo. 30.7% 26.8% 24.2% 2.9% 15.5% Conn. 37.5% 14.8% 29.9% 2.2% 15.6% Del. 17.9% 0.0% 27.8% 7.4% 46.9% Fla. 36.0% 34.2% 0.0% 3.1% 26.7% Ga. 30.4% 27.6% 26.4% 2.4% 13.2% Hawaii 16.5% 38.8% 21.6% 1.5% 21.6% Idaho 28.0% 25.9% 25.3% 3.9% 16.8% Ill. 36.9% 14.1% 23.9% 6.4% 18.7% Ind. 25.5% 27.3% 24.8% 3.1% 19.3% Iowa 34.0% 20.5% 25.7% 3.1% 16.8% Kans. 32.0% 29.3% 22.9% 3.0% 12.8% Ky. 20.9% 19.6% 31.7% 5.0% 22.9% La. 22.4% 38.6% 15.6% 1.4% 22.0% Maine 39.6% 16.7% 23.9% 2.7% 17.1% Md. 27.5% 12.7% 37.7% 2.9% 19.2% Mass. 36.2% 13.5% 33.5% 4.9% 11.9% Mich. 35.2% 22.8% 23.1% 2.4% 16.5% Minn. 27.9% 17.1% 29.8% 4.5% 20.8% Miss. 26.2% 31.1% 17.1% 4.1% 21.5% Mo. 28.2% 25.4% 27.2% 2.2% 17.0% Mont. 37.0% 0.0% 27.1% 4.4% 31.4% Nebr. 35.4% 23.1% 24.2% 3.2% 14.1% Nev. 25.1% 36.8% 0.0% 0.0% 38.2% N.H. 64.1% 0.0% 1.8% 10.0% 24.1% N.J. 47.4% 15.0% 21.5% 4.1% 12.0% N.M. 18.6% 38.2% 16.2% 3.5% 23.5% Taxes and Tax Measures

16 Table 8, Continued. Sources of & Local Tax Collections, Percentage of Total from Each Source Fiscal Year 2013 Property General Sales Ind. Income Corporate Income Other Taxes (a) N.Y. 31.0% 16.3% 31.7% 7.3% 13.7% N.C. 25.0% 22.0% 31.1% 3.6% 18.2% N.D. 12.9% 22.9% 10.1% 3.5% 50.5% Ohio 28.4% 21.4% 29.7% 1.0% 19.5% Okla. 17.0% 33.5% 21.7% 4.3% 23.4% Ore. 32.9% 0.0% 40.8% 3.4% 23.0% Pa. 29.7% 16.8% 26.0% 4.3% 23.1% R.I. 44.5% 16.3% 20.2% 2.7% 16.4% S.C. 33.7% 23.4% 22.0% 2.5% 18.3% S.D. 35.1% 39.9% 0.0% 1.3% 23.8% Tenn. 27.0% 40.1% 1.3% 6.2% 25.3% Texas 40.4% 31.9% 0.0% 0.0% 27.7% Utah 27.1% 24.9% 28.0% 3.2% 16.8% Vt. 43.0% 10.5% 19.5% 3.1% 23.8% Va. 33.7% 14.0% 31.1% 2.2% 18.9% Wash. 30.6% 44.8% 0.0% 0.0% 24.6% W.Va. 20.5% 17.4% 24.9% 3.4% 33.9% Wis. 38.4% 17.3% 26.2% 3.5% 14.7% Wyo. 37.5% 25.7% 0.0% 0.0% 36.8% D.C. 31.9% 17.6% 26.6% 7.3% 16.7% (a) Other Taxes include excise taxes (such as those on alcohol, tobacco, motor vehicles, utilities, and licenses), severance taxes, stock transfer taxes, estate and gift taxes, and other miscellaneous taxes. Note: Percentages may not add to 100 due to rounding. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

17 Table 9. Federal Aid as a Percentage of General Revenue Fiscal Year 2013 Fed. Aid as a Percentage of General Revenue Rank U.S % Ala % 9 Alaska 22.37% 48 Ariz % 14 Ark % 22 Calif % 42 Colo % 35 Conn % 46 Del % 45 Fla % 28 Ga % 7 Hawaii 21.49% 49 Idaho 34.37% 15 Ill % 40 Ind % 20 Iowa 31.92% 27 Kans % 44 Ky % 12 La % 2 Maine 35.30% 10 Md % 33 Mass % 32 Mich % 23 Minn % 39 Miss % 1 Mo % 5 Fed. Aid as a Percentage of General Revenue Rank Mont % 6 Nebr % 26 Nev % 43 N.H % 38 N.J % 41 N.M % 8 N.Y % 34 N.C % 25 N.D % 50 Ohio 33.61% 19 Okla % 17 Ore % 13 Pa % 29 R.I % 18 S.C % 30 S.D % 4 Tenn % 3 Texas 32.62% 24 Utah 29.03% 31 Vt % 21 Va % 47 Wash % 37 W.Va % 16 Wis % 36 Wyo % 11 Note: Figures are calculated by dividing each state s Intergovernmental Revenue into its General Revenue. General Revenue includes all tax revenue but excludes utility revenue, liquor store revenue, and investment income from state pension funds. D.C. is included only in combined state and local data. Source: Census Bureau; Tax Foundation calculations. Taxes and Tax Measures

18 Table 10. Federal Income Tax Payments by Income Percentile Calendar Year 2013 Income Percentile Income Taxes Paid ($ millions) Group's Share of Total AGI Group's Share of Income Taxes Average Tax Rate All Taxpayers $1,231, % 100.0% Top 1% $465, % 37.8% 27.1% Top 5% $721, % 58.6% 23.2% Top 10% $859, % 69.8% 20.8% Top 25% $1,062, % 86.3% 17.3% Top 50% $1,197, % 97.2% 15.0% Bottom 50% $34, % 2.8% 3.3% Note: There are 138,313,155 total federal income tax filers. Total adjusted gross income (AGI) is $9,033,840,000,000. The top 1% of earners have AGI above $428,713; the top 5% have AGI above $179,760; the top 10% have AGI above $127,695; the top 25% have AGI above $74,955; and the top 50% have AGI above $36,841. Source: Tax Foundation, Summary of Latest Federal Individual Income Tax Data (November 2015). Taxes and Tax Measures

19 Table 11. Selected Federal Tax Rates Calendar Year 2016 Individual Income Tax Single Rates Brackets 10% > $0 15% > $9,275 25% > $37,650 28% > $91,150 33% > $190,150 35% > $413, % > $415,050 Married Filing Jointly Rates Brackets 10% > $0 15% > $18,450 25% > $74,900 28% > $151,200 33% > $230,450 35% > $411, % > $464,850 Head of Household Rates Brackets 10% > $0 15% > $13,250 25% > $50,400 28% > $130,150 33% > $210,800 35% > $413, % > $441,000 Social Security and Medicare Payroll Taxes (a) 15.3% > $0 2.9% > $118, % > $200,000 Corporate Income Tax Rates Brackets 15% > $0 25% > $50,000 34% > $75,000 39% > $100,000 34% > $335,000 35% > $10,000,000 38% > $15,000,000 35% > $18,333,333 Select Federal Excise Taxes (b) Item Rate Pistols & Revolvers 10% Other Firearms 11% Ammunition 11% Medical Devices 2.3% Indoor Tanning 10% Tackle Boxes 3% Arrow Shafts 49 /shaft Air Transportation 7.5% Truck Bodies 12% Liq. Natural Gas 24.3 /gallon Surface Coal 4.4% or $0.55/ton (a) These are total payroll tax rates. The Social Security tax is split evenly between employer and employee (6.2% each) for all income up to $118,500. The 1.45% Medicare tax is levied on both employers and employees on all income. The Additional Medicare Tax of 0.9% is levied only on employees with wages and compensation exceeding $200,000. (b) In state excise tax Tables 22 28, federal gasoline, alcohol, cell phone, and tobacco excise taxes are included under the Federal line and are in addition to any state taxes. Source: Tax Foundation; Internal Revenue Service; Commerce Clearing House; American Petroleum Institute; Alcohol and Tobacco Tax and Trade Bureau. Taxes and Tax Measures

20 Table 12. Individual Income Tax Rates As of January 1, 2016 Rates Brackets Ala. (e,f) 2% > $0 4% > $500 5% > $3,000 Alaska None Ariz. (a) 2.59% > $0 2.88% > $10, % > $25, % > $50, % > $150,000 Ark. (c,d,g) 0.9% > $0 2.5% > $4, % > $8, % > $12, % > $20, % > $35,099 Calif. (a,d) 1.0% > $0 2.0% > $7, % > $18, % > $29, % > $40, % > $51, % > $263, % > $315, % > $526, % > Colo. 4.63% of federal taxable income Conn. (g) 3.0% > $0 5.0% > $10, % > $50, % > $100, % > $200, % > $250,000 Del. (f) 2.20% > $2, % > $5, % > $10, % > $20, % > $25, % > $60,000 Rates Brackets Fla. None Ga. 1% > $0 2% > $750 3% > $2,250 4% > $3,750 5% > $5,250 6% > $7,000 Hawaii 1.4% > $0 3.2% > $2, % > $4, % > $9, % > $14, % > $19, % > $24, % > $36, % > $48,000 Idaho (a,d) 1.6% > $0 3.6% > $1, % > $2, % > $4, % > $5, % > $7, % > $10, % of federal Ill. adjusted gross income with modifications 3.30% of federal Ind. (f) adjusted gross income with modifications Iowa (d,e) 0.36% > $0 0.72% > $1, % > $3, % > $6, % > $13, % > $23, % > $30, % > $46, % > $69,255 Kans. (f) 2.70% > $0 4.60% > $15,000 Individual Income Taxes

21 Table 12, Continued. Individual Income Tax Rates As of January 1, 2016 Rates Brackets Rates Brackets Ky. (f) 2.0% > $0 6.0% > $9, % > $3,000 Mont. (a,d,e) 1.0% > $0 4.0% > $4, % > $2, % > $5, % > $5, % > $8, % > $7, % > $75, % > $10,500 La. (e) 2% > $0 6.0% > $13,500 4% > $12, % > $17,400 6% > $50,000 Nebr. (d,g) 2.46% > $0 Maine (d,h) 5.8% > $0 3.51% > $3, % > $21, % > $18, % > $37, % > $29,590 Md. (f) 2.00% > $0 Nev. None 3.00% > $1,000 N.H. (b) 5% > $0 4.00% > $2,000 N.J. (f) 1.40% > $0 4.75% > $3, % > $20, % > $100, % > $35, % > $125, % > $40, % > $150, % > $75, % > $250, % > $500,000 Mass. 5.10% > $0 N.M. 1.7% > $0 4.25% of federal 3.2% > $5,500 Mich. (f) adjusted gross income 4.7% > $11,000 with modification 4.9% > $16,000 Minn. (d) 5.35% > $0 N.Y. (f,g) 4.00% > $0 7.05% > $25, % > $8, % > $82, % > $11, % > $155, % > $13,850 Miss. 3% > $0 6.45% > $21,300 4% > $5, % > $80,150 5% > $10, % > $214,000 Mo. (e,f) 1.5% > $0 8.82% > $1,070, % > $1,000 N.C. 5.75% > $0 2.5% > $2,000 N.D. (d) 1.10% > $0 3.0% > $3, % > $37, % > $4, % > $90, % > $5, % > $189, % > $6, % > $411, % > $7, % > $405, % > $8,000 Individual Income Taxes

22 Table 12, Continued. Individual Income Tax Rates As of January 1, 2016 Rates Brackets Rates Brackets Ohio (a,d,f) 0.495% > $ % > $5, % > $10, % > $15, % > $20, % > $41, % > $83, % > $104, % > $208,500 Okla. 0.50% > $0 1.00% > $1, % > $2, % > $3, % > $4, % > $7, % > $8,700 Ore. (d,e,f) 5.0% > $0 7.0% > $3, % > $8, % > $125,000 Pa. (f) 3.07% > $0 R.I. (d) 3.75% > $0 4.75% > $60, % > $138,300 S.C. (d) 3% > $2,920 4% > $5,840 5% > $8,760 6% > $11,680 7% > $14,600 S.D. None Tenn. (b) 6% > $0 Texas None Utah 5% > $0 Vt. (d) 3.55% > $0 6.80% > $39, % > $93, % > $192, % > $415,600 Va. 2.00% > $0 3.00% > $3, % > $5, % > $17,000 Wash. None W.Va. 3.0% > $0 4.0% > $10, % > $25, % > $40, % > $60,000 Wis. (d) 4.00% > $0 5.84% > $11, % > $22, % > $244,750 Wyo. None D.C. 4.00% > $0 6.00% > $10, % > $40, % > $60, % > $350,000 Individual Income Taxes

23 Table 12, Continued. Individual Income Tax Rates As of January 1, 2016 (a) 2016 rates but 2015 brackets for California, Idaho, Montana, and Ohio. Laws in these states forbid revenue officials from inflation indexing brackets until midyear. Arizona will begin inflation adjusting in (b) Tax applies to interest and dividend income only. (c) Rates apply to individuals earning more than $75,000. Two special tax tables exist for low- and middle-income individuals: one for individuals below $21,000 in income and one for those between $21,000 and $75,000. Additionally, those between $75,000 and $80,000 in income receive a small bracket adjustment. (d) Bracket levels are adjusted for inflation each year. (e) These states allow some or all of federal income tax paid to be deducted from state taxable income. (f) Local income taxes are excluded. Fourteen states have county- or citylevel income taxes; the average rate within each jurisdiction is: 0.5% in Alabama; 0.63% in Delaware; 1.56% in Indiana; 0.45% in Iowa; <0.01% in Kansas; 2.10% in Kentucky; 2.90% in Maryland; 1.75% in Michigan; 0.5% in Missouri; 0.50% in New Jersey; 2.11% in New York; 2.25% in Ohio; 0.36% in Oregon; and 2.96% in Pennsylvania. Weighted local rates are from the Tax Foundation, 2016 Business Tax Climate Index. (g) Arkansas, Connecticut, New York, and Nebraska have tax benefit recapture, by which many high-income taxpayers pay their top tax rate on all income, not just on amounts above the bracket threshold. Note: Brackets are for single taxpayers. Some states double bracket widths for joint filers (Ala., Ariz, Conn., Hawaii, Idaho, Kans., La., Maine, Nebr., Ore.). New York doubles all except the 6.85% bracket, which is effective at $300,000. California doubles all but the top bracket. Some states increase but do not double brackets for joint filers (Ga., Minn., N.M., N.C., N.D., Okla., R.I., Vt., Wis.). Maryland decreases some and increases others. New Jersey adds a 2.45% rate and doubles some bracket widths. Consult the Tax Foundation website for tables for married joint filers and married separate filers. Source: Tax Foundation; state tax statutes, forms, and instructions; Commerce Clearing House. Individual Income Taxes

24 Table 13. Individual Income Tax Collections per Capita Fiscal Year 2014 Collections per Capita Rank U.S. $975 Ala. $ Alaska (a) $0 -- Ariz. $ Ark. $ Calif. $1,753 4 Colo. $1, Conn. $2,162 2 Del. $1, Fla. (a) $0 -- Ga. $ Hawaii $1, Idaho $ Ill. $1, Ind. $ Iowa $1, Kans. $ Ky. $ La. $ Maine $1, Md. $1,301 9 Mass. $1,961 3 Mich. $ Minn. $1,746 5 Miss. $ Mo. $ Collections per Capita Rank Mont. $1, Nebr. $1, Nev. (a) $0 -- N.H. (b) $70 42 N.J. $1,340 7 N.M. $ N.Y. $2,176 1 N.C. $1, N.D. $ Ohio $ Okla. $ Ore. $1,674 6 Pa. $ R.I. $1, S.C. $ S.D. (a) $0 -- Tenn. (b) $37 43 Texas (a) $0 -- Utah $ Vt. $1, Va. $1,306 8 Wash. (a) $0 -- W.Va. $ Wis. $1, Wyo. (a) $0 -- (a) has no individual income tax. (b) does not tax wage income but does tax interest and dividend income. Note: D.C. is included only in combined state and local data. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Individual Income Taxes

25 Table 14. & Local Individual Income Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $1,070 Ala. $ Alaska (a) $0 -- Ariz. $ Ark. $ Calif. $1,739 5 Colo. $1, Conn. $2,172 2 Del. $1, Fla. (a) $0 -- Ga. $ Hawaii $1, Idaho $ Ill. $1, Ind. $ Iowa $1, Kans. $1, Ky. $1, La. $ Maine $1, Md. $2,061 3 Mass. $1,919 4 Mich. $ Minn. $1,651 6 Miss. $ Mo. $ Collections per Capita Rank Mont. $1, Nebr. $1, Nev. (a) $0 -- N.H. (b) $75 42 N.J. $1,359 8 N.M. $ N.Y. $2,550 1 N.C. $1, N.D. $ Ohio $1, Okla. $ Ore. $1,594 7 Pa. $1, R.I. $1, S.C. $ S.D. (a) $0 -- Tenn. (b) $40 43 Texas (a) $0 -- Utah $ Vt. $1, Va. $1,318 9 Wash. (a) $0 -- W.Va. $ Wis. $1, Wyo. (a) $0 -- D.C. $2,526 (2) (a) has no individual income tax. (b) does not tax wage income but does tax interest and dividend income. Note: D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source:Census Bureau; Tax Foundation calculations. Individual Income Taxes

26 Table 15. Corporate Income Tax Rates As of January 1, 2016 Rates Brackets Ala. 6.5% > $0 Alaska 0% > $0 2% > $25,000 3% > $49,000 4% > $74,000 5% > $99,000 6% > $124,000 7% > $148,000 8% > $173,000 9% > $198, % > $222,000 Ariz. 5.5% > $0 Ark. (a) 1% > $0 2% > $3,000 3% > $6,000 5% > $11,000 6% > $25, % > $100,000 Calif. 8.84% > $0 Colo. 4.63% > $0 Conn. (b) 9% > $0 Del. (c) 8.7% > $0 Fla. 5.5% > $0 Ga. 6% > $0 Hawaii 4.4% > $0 5.4% > $25, % > $100,000 Idaho 7.4% > $0 Ill. (d) 7.75% > $0 Ind. (e) 6.5% > $0 Iowa 6% > $0 8% > $25,000 10% > $100,000 12% > $250,000 Kans. 4% > $0 7% > $50,000 Ky. 4% > $0 5% > $50,000 6% > $100,000 Rates Brackets La. 4% > $0 5% > $25,000 6% > $50,000 7% > $100,000 8% > $200,000 Maine 3.50% > $0 7.93% > $25, % > $75, % > $250,000 Md. 8.25% > $0 Mass. 8.00% > $0 Mich. 6.00% > $0 Minn. 9.8% > $0 Miss. 3% > $0 4% > $5,000 5% > $10,000 Mo. 6.25% > $0 Mont. 6.75% > $0 Nebr. 5.58% > $0 7.81% > $100,000 Nev. (c) N.H. 8.5% > $0 N.J. (f) 9% > $100,000 N.M. (g) 4.8% > $0 6.4% > $500, % > $1,000,000 N.Y. 6.5% > $0 N.C. 4.0% > $0 N.D. 1.41% > $0 3.55% > $25, % > $50,000 Ohio (c) Okla. 6% > $0 Ore. 6.6% > $0 7.6% > $1,000,000 Pa. 9.99% > $0 R.I. 7% > $0 S.C. 5% > $0 S.D. None Corporate Income Taxes

27 Table 15, Continued. Corporate Income Tax Rates As of January 1, 2016 Rates Brackets Tenn. 6.5% > $0 Texas (c) Utah 5% > $0 Vt. 6.0% > $0 7.0% > $10, % > $25,000 Va. (c) 6% > $0 Wash. (c) W.Va. 6.5% > $0 Wis. 7.9% > $0 Wyo. None D.C. 9.40% > $0 (a) Arkansas assesses a surcharge of 3% of the taxpayer s total liability. (b) The rate includes a 20% surtax, which effectively increases the rate from 7.5% to 9%. Surtax is required by businesses with at least $100 million annual gross income. (c) Nevada, Ohio, Texas, and Washington do not have a corporate income tax but do have a gross receipts tax with rates not strictly comparable to corporate income tax rates. See Table 18 for more information. Delaware and Virginia have gross receipts taxes in addition to corporate income taxes. (d) Illinois rate includes two separate corporate income taxes, one at a 5.25% rate and one at a 2.5% rate. (e) The tax rate in Indiana will decrease to 6.25% on July 1, (f) Corporations with entire net income greater than $100,000 pay 9% on all taxable income, companies with entire net income greater than $50,000 and less than or equal to $100,000 pay 7.5% on all taxable income, and companies with entire net income less than or equal to $50,000 pay 6.5% on all taxable income. (g) The tax rate in New Mexico will decrease to 6.2% in Note: In addition to regular income taxes, many states impose other taxes on corporations such as gross receipts taxes and franchise taxes. Some states also impose an alternative minimum tax and special rates on financial institutions. Source: Tax Foundation; state tax statutes, forms, and instructions; Commerce Clearing House. Corporate Income Taxes

28 Table 16. Corporate Income Tax Collections per Capita Fiscal Year 2014 Collections per Capita Rank U.S. $145 Ala. $84 42 Alaska $555 1 Ariz. $85 41 Ark. $ Calif. $ Colo. $ Conn. $ Del. (b) $298 6 Fla. $ Ga. $93 37 Hawaii $89 38 Idaho $ Ill. $333 4 Ind. $ Iowa $ Kans. $ Ky. $ La. $ Maine $ Md. $ Mass. $325 5 Mich. $89 38 Minn. $241 9 Miss. $ Mo. $59 44 Collections per Capita Rank Mont. $ Nebr. $ Nev. (a) $0 -- N.H. $409 2 N.J. $265 7 N.M. $99 36 N.Y. $246 8 N.C. $ N.D. $338 3 Ohio (b) $0 -- Okla. $ Ore. $ Pa. $ R.I. $ S.C. $68 43 S.D. (a) $29 45 Tenn. $ Texas (b) $0 -- Utah $ Vt. $ Va. (b) $89 38 Wash. (a,b) $0 -- W.Va. $ Wis. $ Wyo. (a) $0 -- (a) No corporate income tax. May include special taxes on financial corporations. (b) The Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes. Note: D.C. is included only in combined state and local data. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Corporate Income Taxes

29 Table 17. & Local Corporate Income Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $168 Ala. $79 42 Alaska $856 1 Ariz. $ Ark. $ Calif. $ Colo. $ Conn. $ Del. (b) $341 5 Fla. $ Ga. $80 41 Hawaii $88 39 Idaho $ Ill. $346 4 Ind. $ Iowa $ Kans. $ Ky. $ La. $55 44 Maine $ Md. $ Mass. $281 7 Mich. $90 38 Minn. $251 9 Miss. $ Mo. $75 43 Collections per Capita Rank Mont. $ Nebr. $ Nev. (a) $0 -- N.H. $418 3 N.J. $256 8 N.M. $ N.Y. $591 2 N.C. $ N.D. $312 6 Ohio (b) $44 45 Okla. $ Ore. $ Pa. $ R.I. $ S.C. $81 40 S.D. $44 45 Tenn. $ Texas (a,b) $0 -- Utah $ Vt. $ Va. (b) $93 37 Wash. (a,b) $0 -- W.Va. $ Wis. $ Wyo. (a) $0 -- D.C. $698 (2) (a) No corporate income tax. (b) The Census Bureau does not classify revenue from gross receipts taxes such as those in Delaware, Ohio, Texas, Virginia, and Washington as corporate tax revenue. See Table 18 for gross receipts taxes. Note: D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Corporate Income Taxes

30 Table 18. Gross Receipts Taxes As of January 1, 2016 Name of Tax Range of Rates Del. Manufacturers' & Merchants' License Tax % to.7468% Nev. Commerce Tax %-0.331% Ohio Commercial Activities Tax (CAT) 0.26% Texas Margin Tax 0.331% to.75% Va. (a) Business/Professional/ 0.02% % Occupational License Tax (BPOL) Wash. Business & Occupation Tax (B&O) 0.13% - 3.3% (a) Virginia s tax is locally levied and rates vary by business and jurisdiction. Approximately half of counties do not levy the tax. Some counties instead levy a capital stock tax. Note: Gross receipts taxes are complex business taxes imposed at a low rate but on a wide base of transactions, resulting in high effective tax rates that can vary by industry. These taxes also often have minimum taxes that can result in much higher effective rates for some small businesses. Source: Commerce Clearing House; state revenue departments; Weldon Cooper Center for Public Service. Corporate Income Taxes

31 Table 19. & Local Sales Tax Rates As of Jan 1, 2016 Tax Rate Rank Avg. Local Tax Rate (a) Combined Rate Rank Ala. 4.00% % 8.97% 4 Alaska % 1.78% 46 Ariz. 5.60% % 8.25% 11 Ark. 6.50% % 9.30% 2 Calif. (b) 7.50% % 8.48% 10 Colo. 2.90% % 7.52% 15 Conn. 6.35% % 31 Del Fla. 6.00% % 6.66% 30 Ga. 4.00% % 7.01% 21 Hawaii (c) 4.00% % 4.35% 45 Idaho 6.00% % 6.03% 36 Ill. 6.25% % 8.64% 7 Ind. 7.00% % 22 Iowa 6.00% % 6.79% 28 Kans. 6.50% % 8.60% 8 Ky. 6.00% % 37 La. 4.00% % 9.00% 3 Maine 5.50% % 42 Md. 6.00% % 37 Mass. 6.25% % 33 Mich. 6.00% % 37 Minn % % 7.27% 17 Miss. 7.00% % 7.07% 20 Mo % % 7.86% 14 Mont. (d) Nebr. 5.50% % 6.87% 26 Nev. 6.85% % 7.98% 13 N.H N.J. (e) 7.00% % 6.97% 24 N.M. (c) 5.125% % 7.51% 16 N.Y. 4.00% % 8.49% 9 General Sales Taxes

32 Table 19, Continued. & Local Sales Tax Rates As of Jan 1, 2016 Tax Rate Rank Avg. Local Tax Rate (a) Combined Rate Rank N.C. 4.75% % 6.90% 25 N.D. 5.00% % 6.82% 27 Ohio 5.75% % 7.14% 19 Okla. 4.50% % 8.82% 6 Ore Pa. 6.00% % 6.34% 32 R.I. 7.00% % 22 S.C. 6.00% % 7.22% 18 S.D. (c) 4.00% % 5.84% 40 Tenn. 7.00% % 9.46% 1 Texas 6.25% % 8.17% 12 Utah (b) 5.95% % 6.69% 29 Vt. 6.00% % 6.17% 35 Va. (b) 5.30% % 5.63% 41 Wash. 6.50% % 8.89% 5 W.Va. 6.00% % 6.20% 34 Wis. 5.00% % 5.41% 44 Wyo. 4.00% % 5.42% 43 D.C. 5.75% (27) % (41) (a) City, county, and municipal rates vary. These rates are weighted by population to compute an average local tax rate. (b) Three states levy mandatory, statewide local add-on sales taxes at the state level: California (1%), Utah (1.25%), and Virginia (1%). We include these in their state sales tax rates. (c) The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many business-to-business services. (d) Due to data limitations, the table does not include sales taxes in local resort areas in Montana. (e) Some counties in New Jersey are not subject to statewide sales tax rates and collect a local rate of 3.5%. Their average local score is represented as a negative. Note: D.C. s ranks do not affect states ranks, but the figures in parentheses indicate where it would rank if included. Source: Sales Tax Clearinghouse; Tax Foundation calculations. General Sales Taxes

33 Table 20. General Sales Tax Collections per Capita Fiscal Year 2014 Collections per Capita Rank U.S. $851 Ala. $ Alaska (a) $0 -- Ariz. $ Ark. $1, Calif. $ Colo. $ Conn. $1,108 7 Del. (a) $0 -- Fla. $1,079 9 Ga. $ Hawaii (b) $1,989 1 Idaho $ Ill. $ Ind. $1, Iowa $ Kans. $1, Ky. $ La. $ Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $1,104 8 Mo. $ Collections per Capita Rank Mont. (a) $0 -- Nebr. $ Nev. $1,349 4 N.H. (a) $0 -- N.J. $ N.M. (b) $1, N.Y. $ N.C. $ N.D. $1,784 2 Ohio $ Okla. $ Ore. (a) $0 -- Pa. $ R.I. $ S.C. $ S.D. (b) $1, Tenn. $ Texas $1,199 6 Utah $ Vt. $ Va. $ Wash. $1,666 3 W.Va. $ Wis. $ Wyo. $1,310 5 (a) No state-level general sales tax. (b) The sales taxes in Hawaii, New Mexico, and South Dakota have broad bases that include many services, so figures are not strictly comparable to other states. Note: Some states levy gross receipts taxes in addition to sales taxes, which the Census Bureau includes in sales tax collections data. D.C. is included only in combined state and local data. See Table 18 for information on gross receipts taxes. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. General Sales Taxes

34 Table 21. & Local General Sales Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $1,034 Ala. $ Alaska $ Ariz. $1,361 9 Ark. $1, Calif. $1, Colo. $1, Conn. $1, Del. $0 -- Fla. $1, Ga. $ Hawaii $2,214 1 Idaho $ Ill. $ Ind. $1, Iowa $ Kans. $1, Ky. $ La. $1,465 5 Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $1, Mo. $ Collections per Capita Rank Mont. $0 -- Nebr. $1, Nev. $1,425 6 N.H. $0 -- N.J. $ N.M. $1,403 7 N.Y. $1, N.C. $ N.D. $2,024 2 Ohio $ Okla. $1, Ore. $0 -- Pa. $ R.I. $ S.C. $ S.D. $1,398 8 Tenn. $1, Texas $1, Utah $ Vt. $ Va. $ Wash. $1,978 3 W.Va. $ Wis. $ Wyo. $1,489 4 D.C. $1,671 (4) Note: Some states levy gross receipts taxes in addition to sales taxes, which the Census Bureau includes in collections data. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 18 for information on gross receipts taxes. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. General Sales Taxes

35 Table 22. Gasoline Tax Rates (Cents per Gallon) As of January 1, 2016 Excise Tax Other Taxes and Fees Total Rank Federal 18.4 Ala Alaska Ariz Ark Calif Colo Conn Del Fla Ga Hawaii Idaho Ill Ind Iowa Kans Ky La Maine Md Mass Mich Minn Miss Mo Mont Nebr Nev N.H N.J N.M N.Y N.C N.D Ohio Excise Taxes

36 Table 22, Continued. Gasoline Tax Rates (Cents per Gallon) As of January 1, 2016 Other Taxes Excise Tax and Fees Total Rank Okla Ore Pa R.I S.C S.D Tenn Texas Utah Vt Va Wash W.Va Wis Wyo D.C (34) Note: The American Petroleum Institute (API) has developed a methodology for determining the average tax rate on a gallon of fuel. Rates may include any of the following: excise taxes, environmental fees, storage tank taxes, other fees or taxes, and general sales tax. In states where gasoline is subject to the general sales tax, or where the fuel tax is based on the average sale price, the average rate determined by API is sensitive to changes in the price of gasoline. s that fully or partially apply general sales taxes to gasoline are California, Connecticut, Georgia, Illinois, Indiana, Michigan, and New York. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: American Petroleum Institute. Excise Taxes

37 Table 23. Share of & Local Road Spending Covered by & Local Tolls, User Fees, & User Taxes Fiscal Year 2013 Gasoline & License Taxes Rank Tolls & User Fees Total: Tolls, User Fees, & User Taxes Rank U.S. 41.4% 11.1% 52.5% Ala. 35.1% % 36.5% 43 Alaska 8.8% % 14.3% 50 Ariz. 43.1% % 43.8% 32 Ark. 39.5% % 40.1% 40 Calif. 46.7% % 54.1% 15 Colo. 44.8% % 51.3% 21 Conn. 41.1% % 44.9% 28 Del. 22.1% % 62.7% 9 Fla. 52.5% % 72.1% 3 Ga. 43.3% % 45.1% 27 Hawaii 74.4% 1 5.3% 79.8% 1 Idaho 43.9% % 48.1% 23 Ill. 41.5% % 55.8% 12 Ind. 47.9% 9 0.6% 48.5% 22 Iowa 45.5% % 46.9% 25 Kans. 36.9% % 42.6% 36 Ky. 39.4% % 40.5% 39 La. 27.5% % 29.9% 45 Maine 38.0% % 52.2% 18 Md. 41.0% % 63.0% 8 Mass. 36.7% % 55.7% 13 Mich. 55.5% 5 6.3% 61.8% 10 Minn. 40.1% % 43.4% 34 Miss. 34.8% % 34.9% 44 Mo. 36.6% % 38.8% 42 Mont. 41.4% % 44.0% 30 Nebr. 37.1% % 41.4% 38 Nev. 42.4% % 43.7% 33 N.H. 29.7% % 52.3% 17 N.J. 26.4% % 73.6% 2 N.M. 37.6% % 39.6% 41 N.Y. 31.5% % 69.9% 4 N.C. 63.3% 2 1.3% 64.5% 7 N.D. 24.1% % 26.4% 46 Ohio 47.4% % 53.9% 16 Excise Taxes

38 Table 23, Continued. Share of & Local Road Spending Covered by & Local Tolls, User Fees, & User Taxes Fiscal Year 2013 Gasoline & License Taxes Rank Tolls & User Fees Total: Tolls, User Fees, & User Taxes Rank Okla. 48.6% % 59.6% 11 Ore. 58.0% 4 6.9% 64.9% 6 Pa. 32.6% % 47.4% 24 R.I. 38.9% % 43.9% 31 S.C. 62.2% 3 7.6% 69.8% 5 S.D. 23.5% % 25.0% 49 Tenn. 51.6% 7 0.3% 51.9% 20 Texas 43.2% % 54.4% 14 Utah 42.0% % 45.2% 26 Vt. 24.3% % 25.4% 48 Va. 37.8% % 44.8% 29 Wash. 41.8% % 52.0% 19 W.Va. 34.5% % 43.4% 34 Wis. 36.6% % 42.5% 37 Wyo. 24.3% % 25.8% 47 D.C. 22.4% (49) 6.3% 28.7% (46) Note: D.C. s ranks do not affect states ranks, but the figures in parentheses indicate where it would rank if included. Source: Tax Foundation calculations from the Census Bureau, and Local Government Finance and Federal Highway Administration data. The state and local table includes state and local road expenses but excludes federal aid. Excise Taxes

39 Table 24. Cigarette Excise Tax Rates (Dollars per 20-Pack) As of January 1, 2016 Tax Rate Rank Federal $ Ala. $ Alaska $ Ariz. $ Ark. $ Calif. $ Colo. $ Conn. $ Del. $ Fla. $ Ga. $ Hawaii $ Idaho $ Ill. $ Ind. $ Iowa $ Kans. $ Ky. $ La. $ Maine $ Md. $ Mass. $ Mich. $ Minn. $ Miss. $ Mo. $ Tax Rate Rank Mont. $ Nebr. $ Nev. $ N.H. $ N.J. $ N.M. $ N.Y. $ N.C. $ N.D. $ Ohio $ Okla. $ Ore. $ Pa. $ R.I. $ S.C. $ S.D. $ Tenn. $ Texas $ Utah $ Vt. $ Va. $ Wash. $ W.Va. $ Wis. $ Wyo. $ D.C. $2.50 (11) Note: Local taxes are not included and can be substantial. D.C. s rank does not states ranks, but the figure in parentheses indicates where it would rank if included. Source: RJ Reynolds; state revenue departments; Tax Foundation. Excise Taxes

40 Table 25. Spirits Excise Tax Rates (Dollars per Gallon) As of January 1, 2016 Tax Rate Rank Federal $13.50 Ala. (b) $ Alaska (a) $ Ariz. $ Ark. (d,e) $ Calif. (a) $ Colo. $ Conn. (a) $ Del. (a) $ Fla. (a) $ Ga. (a) $ Hawaii $ Idaho (b) $ Ill. (a) $ Ind. (a) $ Iowa (b) $ Kans. $ Ky. (c) $ La. (a) $ Maine (b) $ Md. (a,e) $ Mass. (a) $ Mich. (b) $ Minn. (d,e) $ Miss. (b) $ Mo. $ Tax Rate Rank Mont. (b) $ Nebr. $ Nev. (a) $ N.H. (b) N.J. $ N.M. $ N.Y. (a) $ N.C. (b) $ N.D. (a,e) $ Ohio (b) $ Okla. $ Ore. (b) $ Pa. (b) $ R.I. (a) $ S.C. (d) $ S.D. (a,e) $ Tenn. (d) $ Texas (a) $ Utah (b) $ Vt. (b) $ Va. (b) $ Wash. (e,f) $ W.Va. (b) $ Wis. $ Wyo. (b) D.C. (e) $5.69 (25) (a) Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines). (b) Control states, where the government controls all sales. Products can be subject to ad valorem mark-up as well as excise taxes. (c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate. (d) Includes case fees and/or bottle fees which may vary with size of container. (e) Includes sales taxes specific to alcoholic beverages. (f) Includes the retail (17%) and distributor (10%) license fees, converted into a gallonage excise tax rate. Note: Rates are those applicable to off-premise sales of 40% alcohol by volume (a.b.v.) distilled spirits in 750ml containers. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Distilled Spirits Council of the United s. Excise Taxes

41 Table 26. Wine Excise Tax Rates (Dollars per Gallon) As of January 1, 2016 Tax Rate Rank Federal $1.07 Ala. (a) $ Alaska $ Ariz. (a) $ Ark. (d,e) $ Calif. (a) $ Colo. (a) $ Conn. (a) $ Del. $ Fla. (a) $ Ga. (a) $ Hawaii (a) $ Idaho (a) $ Ill. (a) $ Ind. (a) $ Iowa (a) $ Kans. (a) $ Ky. (c) $ La. (a) $ Maine (a) $ Md. (e) $ Mass. (a) $ Mich. (a) $ Minn. (d,e) $ Miss. (a,b) Mo. $ Tax Rate Rank Mont. (a) $ Nebr. (a) $ Nev. (a) $ N.H. (a,b) N.J. $ N.M. (a) $ N.Y. $ N.C. (a) $ N.D. (a) $ Ohio (a) $ Okla. (a) $ Ore. (a) $ Pa. (b) R.I. (a) $ S.C. (a) $ S.D. (a,e) $ Tenn. (d) $ Texas (a) $ Utah (b) Vt. (a) $ Va. (a) $ Wash. (a) $ W.Va. (a) $ Wis. (a) $ Wyo. (b) D.C. (a,e) $1.72 (5) (a) Different rates also applicable according to alcohol content, place of production, size of container, place purchased (on- or off-premise or on board airlines) or type of wine (carbonated, vermouth, etc.). (b) Control states, where the government controls all sales. Products can be subject to ad valorem mark-up as well as excise taxes. (c) Includes the wholesale tax rate of 11%, converted to a gallonage excise tax rate. (d) Includes case fees and/or bottle fees which may vary with size of container. (e) Includes sales taxes specific to alcoholic beverages. Note: Rates are those applicable to off-premise sales of 11% alcohol by volume (a.b.v.) non-carbonated wine in 750ml containers. Federal rates vary by alcohol content and type of wine, ranging up to $3.15 for 21 24% alcohol and $3.40 for sparking wine. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Distilled Spirits Council of the United s. Excise Taxes

42 Table 27. Beer Excise Tax Rates (Dollars per Gallon) As of January 1, 2016 Tax Rate Rank Federal $0.58 Ala. (b) $ Alaska $ Ariz. $ Ark. (c,d) $ Calif. $ Colo. $ Conn. $ Del. $ Fla. (a) $ Ga. (a,b) $ Hawaii (a) $ Idaho (a) $ Ill. $ Ind. $ Iowa (a) $ Kans. $ Ky. (e) $ La. $ Maine $ Md. (c) $ Mass. $ Mich. $ Minn. (a,c) $ Miss. $ Mo. $ Tax Rate Rank Mont. $ Nebr. $ Nev. $ N.H. $ N.J. $ N.M. $ N.Y. $ N.C. (a) $ N.D. (a) $ Ohio (a) $ Okla. (a) $ Ore. $ Pa. $ R.I. (d) $ S.C. $ S.D. $ Tenn. (e) $ Texas (a) $ Utah (a) $ Vt. $ Va. (a) $ Wash. (a) $ W.Va. $ Wis. (a) $ Wyo. $ D.C. (c) $0.64 (8) (a) Different rates are also applicable according to alcohol content, place of production, size of container, or place purchased (on- or off-premise or onboard airlines). (b) Includes the statewide local rate in Alabama ($0.52) and Georgia ($0.53). (c) Includes sales taxes specific to alcoholic beverages. (d) Includes case fees and/or bottle fees which may vary with the size of container. (e) Includes the wholesale tax rate in Kentucky (11%) and Tennessee (17%), converted into a gallonage excise tax rate. Note: Rates are those applicable to off-premise sales of 4.7% a.b.v. beer in 12 ounce containers. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Distilled Spirits Council of the United s. Excise Taxes

43 Table 28. & Local Cell Phone Tax Rates As of July 1, 2015 Average -Local Tax Rate Rank Federal (a) 6.46% Ala. 9.75% 26 Alaska 12.69% 13 Ariz % 17 Ark % 8 Calif % 18 Colo % 23 Conn. 7.44% 40 Del. 6.29% 46 Fla % 7 Ga. 9.22% 28 Hawaii 7.61% 39 Idaho 2.17% 48 Ill % 4 Ind % 21 Iowa 8.71% 32 Kans % 10 Ky % 25 La. 7.29% 42 Maine 7.35% 41 Md % 14 Mass. 8.93% 30 Mich. 8.28% 36 Minn. 9.54% 27 Miss. 9.14% 29 Mo % 5 Average -Local Tax Rate Rank Mont. 6.11% 47 Nebr % 2 Nev. 1.95% 49 N.H. 8.22% 37 N.J. 8.93% 30 N.M % 20 N.Y % 3 N.C. 8.59% 33 N.D % 15 Ohio 8.42% 35 Okla % 22 Ore. 1.80% 50 Pa % 9 R.I % 6 S.C % 24 S.D % 11 Tenn % 16 Texas 11.53% 19 Utah 12.77% 12 Vt. 8.50% 34 Va. 6.61% 44 Wash % 1 W.Va. 6.43% 45 Wis. 7.17% 43 Wyo. 7.95% 38 D.C % (18) (a) The federal tax listed is the federal Universal Service Fund (USF). Note: The local tax rate is calculated as the average of the tax in the largest city and the capital city. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Tax Foundation, Record High Taxes and Fees on Wireless Consumers in 2015 (November 2015). Excise Taxes

44 Table 29. Sales Tax Treatment of Groceries, Candy, & Soda As of January 1, 2016 General Sales Tax Grocery Treatment Candy Soda Treated as Treated as Groceries? Groceries? Ala. 4.00% Included in Base Yes Yes Alaska Ariz. 5.60% Exempt Yes Yes Ark. 6.50% 1.50% Yes Yes Calif. (a) 7.50% Exempt Yes No Colo. 2.90% Exempt No No Conn. 6.35% Exempt No No Del Fla. 6.00% Exempt No No Ga. 4.00% Exempt Yes Yes Hawaii 4.00% Included in Base Yes Yes Idaho 6.00% Included in Base Yes Yes Ill. 6.25% 1.00% No No Ind. 7.00% Exempt No No Iowa 6.00% Exempt No No Kans. 6.50% Included in Base Yes Yes Ky. 6.00% Exempt No No La. 4.00% Exempt Yes Yes Maine 5.50% Exempt No No Md. 6.00% Exempt No No Mass. 6.25% Exempt Yes Yes Mich. 6.00% Exempt Yes Yes Minn % Exempt No No Miss. 7.00% Included in Base Yes Yes Mo % 1.225% Yes Yes Mont Nebr. 5.50% Exempt Yes Yes Nev. 6.85% Exempt Yes Yes N.H N.J. 7.00% Exempt No No N.M % Exempt Yes Yes N.Y. 4.00% Exempt No No N.C. 4.75% Exempt No No N.D. 5.00% Exempt No No Ohio 5.75% Exempt Yes No Excise Taxes

45 Table 29, Continued. Sales Tax Treatment of Groceries, Candy, & Soda As of January 1, 2016 General Sales Tax Grocery Treatment Candy Soda Treated as Treated as Groceries? Groceries? Okla. 4.50% Included in Base Yes Yes Ore Pa. 6.00% Exempt Yes No R.I. 7.00% Exempt No No S.C. 6.00% Exempt Yes Yes S.D. 4.00% Included in Base Yes Yes Tenn. 7.00% 5.00% Yes Yes Texas 6.25% Exempt No No Utah (a) 5.95% 1.75% Yes Yes Vt. 6.00% Exempt Yes Yes Va. (a) 5.30% 2.50% Yes Yes Wash. 6.50% Exempt Yes No W.Va. 6.00% Exempt No No Wis. 5.00% Exempt No No Wyo. 4.00% Exempt Yes Yes D.C. 5.75% Exempt Yes No (a) Three states collect a separate, uniform 1% local add-on sales tax: California, Utah, and Virginia. We include this in their state sales tax rates. Source: Tax Foundation, Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy (October 2011); Commerce Clearing House. Excise Taxes

46 Table 30. & Local Excise & Selective Sales Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $535 Ala. $ Alaska $ Ariz. $ Ark. $ Calif. $ Colo. $ Conn. $812 5 Del. $ Fla. $ Ga. $ Hawaii $868 3 Idaho $ Ill. $716 8 Ind. $ Iowa $ Kans. $ Ky. $ La. $ Maine $ Md. $ Mass. $ Mich. $ Minn. $817 4 Miss. $ Mo. $ Collections per Capita Rank Mont. $ Nebr. $ Nev. $887 2 N.H. $715 9 N.J. $ N.M. $ N.Y. $ N.C. $ N.D. $720 7 Ohio $ Okla. $ Ore. $ Pa. $ R.I. $ S.C. $ S.D. $ Tenn. $ Texas $ Utah $ Vt. $1,029 1 Va. $ Wash. $ W.Va. $785 6 Wis. $ Wyo. $ D.C. $655 (14) Note: Excise taxes are sales and other special taxes imposed on select items, such as tobacco products, alcoholic beverages, and motor fuels. This table also includes excise taxes, or selective sales taxes, on amusements, insurance premiums, parimutuels, and public utilities. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Excise Taxes

47 Table 31. Property Taxes Paid as a Percentage of Owner-Occupied Housing Value Calendar Year 2014 Effective Tax Rate Rank U.S. 1.20% Ala. 0.40% 49 Alaska 1.01% 20 Ariz. 0.66% 38 Ark. 0.64% 41 Calif. 0.73% 36 Colo. 0.59% 43 Conn. 1.53% 9 Del. 0.55% 45 Fla. 0.98% 24 Ga. 0.91% 27 Hawaii 0.28% 50 Idaho 0.73% 35 Ill. 1.98% 3 Ind. 0.86% 28 Iowa 1.42% 13 Kans. 1.30% 15 Ky. 0.80% 32 La. 0.50% 48 Maine 1.20% 17 Md. 1.00% 23 Mass. 1.11% 18 Mich. 1.46% 10 Minn. 1.09% 19 Miss. 0.65% 40 Mo. 1.00% 22 Effective Tax Rate Rank Mont. 0.75% 34 Nebr. 1.65% 7 Nev. 0.71% 37 N.H. 1.99% 2 N.J. 2.11% 1 N.M. 0.66% 39 N.Y. 1.38% 14 N.C. 0.84% 30 N.D. 0.95% 25 Ohio 1.58% 8 Okla. 0.85% 29 Ore. 1.01% 21 Pa. 1.46% 11 R.I. 1.46% 12 S.C. 0.55% 44 S.D. 1.22% 16 Tenn. 0.75% 33 Tex. 1.67% 6 Utah 0.63% 42 Vt. 1.70% 5 Va. 0.81% 31 Wash. 0.94% 26 W.Va. 0.53% 46 Wis. 1.74% 4 Wyo. 0.51% 47 D.C. 0.54% (46) Note: The figures in this table are mean effective property tax rates on owner-occupied housing (total real taxes paid/total home value). As a result, the data exclude property taxes paid by businesses, renters, and others. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: 2014 American Community Survey, available from the Census Bureau; Tax Foundation calculations. Property Taxes

48 Table 32. & Local Property Tax Collections per Capita Fiscal Year 2013 Collections per Capita Rank U.S. $1,439 Ala. $ Alaska $1, Ariz. $1, Ark. $ Calif. $1, Colo. $1, Conn. $2,726 2 Del. $ Fla. $1, Ga. $1, Hawaii $ Idaho $ Ill. $1,982 9 Ind. $ Iowa $1, Kans. $1, Ky. $ La. $ Maine $1, Md. $1, Mass. $2,069 8 Mich. $1, Minn. $1, Miss. $ Mo. $ Collections per Capita Rank Mont. $1, Nebr. $1, Nev. $ N.H. $2,690 3 N.J. $2,989 1 N.M. $ N.Y. $2,494 4 N.C. $ N.D. $1, Ohio $1, Okla. $ Ore. $1, Pa. $1, R.I. $2,282 6 S.C. $1, S.D. $1, Tenn. $ Texas $1, Utah $ Vt. $2,331 5 Va. $1, Wash. $1, W.Va. $ Wis. $1, Wyo. $2,173 7 D.C. $3,032 (1) Note: D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation calculations. Property Taxes

49 Table 33. Capital Stock Tax Rates As of January 1, 2016 Tax Rate Max Payment Ala % $15,000 Ark. 0.3% Unlimited Conn. (a) 0.31% $1,000,000 Del % $180,000 Ga. (b) $5,000 Ill. 0.1% $2,000,000 La. 0.3% Unlimited Mass. 0.26% Unlimited Miss. 0.25% Unlimited Nebr. (b) $11,995 N.Y. (a,c) 0.125% $1,000,000 N.C. 0.15% Unlimited Okla % $20,000 S.C. 0.1% Unlimited Tenn. 0.25% Unlimited Wyo. (a) 0.02% Unlimited (a) Taxpayer pays the greater of corporate income tax or capital stock tax liability. (b) Based on a fixed dollar payment schedule. Effective tax rates decrease as taxable capital increases. (c) Tax is being phased out; liability limited to liability in tax year ending December 31, Note: Capital stock taxes are levied on net assets of a company or its market capitalization. Source: statutes; Commerce Clearing House. Property Taxes

50 Table 34. Estate Tax Rates & Exemptions As of January 1, 2016 Exemption Rate (Min. to Max.) Conn. $2,000, % % Del. $5,450, % % Hawaii $5,450, % % Ill. $4,000, % % Maine $5,450, % % Md. (a) $2,000, % Mass. $1,000, % % Minn. $1,600, % % N.J. (a) $675, % % N.Y. (b) $3,125, % % Ore. $1,000,000 10%-16% R.I. $1,500, % % Vt. $2,750, % % Wash. $2,078, % % D.C. $1,000, % % (a) Maryland and New Jersey have both an estate and an inheritance tax. See Table 35. (b) Exemption increases to $4,187,500 on April 1, Source: Family Business Coalition; state statutes. Estate and Inheritance Taxes

51 Table 35. Inheritance Tax Rates & Exemptions As of January 1, 2016 Heir type Exemption Rate (Min. to Max.) Iowa (a) Class A 100% exempt 0 Class B No exemption 5% - 10% Class C No exemption 10% - 15% Class D No exemption 15% Class E No exemption 10% Class F No exemption 5% Class G 100% exempt 0% Ky. Class A 100% exempt 0 Class B $1,000 4% - 16% Class C $500 6% - 16% Md. (b) Spouse/Lineal Heirs 100% exempt 0% All others No exemption 10% Nebr. (c) Immediate Relative $40,000 1% Remote Relative $15,000 13% All others $10,000 15% N.J. (b,d) Class A 100% exempt 0% Class C $ % Class D $ % Class E 100% exempt 0% Pa. (e) Spouses 100% exempt 0% Lineal Heirs No exemption 4.5% Siblings No exemption 12% Others No exemption 15% (a) Class D is for-profit organizations; Class E, foreign charitable organizations; Class F, unknown heirs; and Class G, recognized charities. (b) Maryland and New Jersey have both an estate tax and an inheritance tax. See Table 34. (c) Nebraska s inheritance tax is levied at the county level. (d) New Jersey s inheritance tax only applies to estates over $1m. Class E is charitable organizations. (e) Parent-to-child transfers to children 21 years and under, transfers of farms and farming equipment, and transfers of some family-owned businesses are exempt. Note: Inheritance taxes are levied on the posthumous transfer of assets based on relationship to the decedent. Generally, Class A beneficiaries are spouses, children, and often siblings. Class B beneficiaries are nonimmediate family members. Class C beneficiaries are non-family members. Unlike estate taxes, the term exemption here applies not to the size of the estate but to the size of the gift itself. Source: Family Business Coalition; state statutes. Estate and Inheritance Taxes

52 Table 36. Debt per Capita Fiscal Year 2013 Debt per Capita Rank U.S. $3,594 Ala. $1, Alaska $8,432 4 Ariz. $2, Ark. $1, Calif. $3, Colo. $3, Conn. $8,995 3 Del. $6,219 8 Fla. $1, Ga. $1, Hawaii $5,905 9 Idaho $2, Ill. $4, Ind. $3, Iowa $2, Kans. $2, Ky. $3, La. $4, Maine $4, Md. $4, Mass. $11,352 1 Mich. $3, Minn. $2, Miss. $2, Mo. $3, Debt per Capita Rank Mont. $3, Nebr. $ Nev. $1, N.H. $6,626 7 N.J. $7,215 5 N.M. $3, N.Y. $6,907 6 N.C. $1, N.D. $2, Ohio $2, Okla. $2, Ore. $3, Pa. $3, R.I. $9,088 2 S.C. $3, S.D. $4, Tenn. $ Texas $1, Utah $2, Vt. $5, Va. $3, Wash. $4, W.Va. $3, Wis. $4, Wyo. $1, Note: This shows debt at the end of the fiscal year. D.C. is included only in combined state and local data. Source: Census Bureau; Tax Foundation. Debt

53 Table 37. & Local Debt per Capita Fiscal Year 2013 Debt per Capita Rank U.S. $9,338 Ala. $6, Alaska $13,039 3 Ariz. $7, Ark. $4, Calif. $10,941 9 Colo. $10, Conn. $12,058 4 Del. $9, Fla. $7, Ga. $5, Hawaii $10, Idaho $3, Ill. $11,536 6 Ind. $7, Iowa $5, Kans. $8, Ky. $9, La. $8, Maine $6, Md. $8, Mass. $14,213 2 Mich. $7, Minn. $8, Miss. $4, Mo. $7, Debt per Capita Rank Mont. $5, Nebr. $8, Nev. $9, N.H. $8, N.J. $11,334 7 N.M. $7, N.Y. $17,584 1 N.C. $5, N.D. $6, Ohio $7, Okla. $4, Ore. $8, Pa. $10, R.I. $11,692 5 S.C. $8, S.D. $6, Tenn. $5, Texas $9, Utah $6, Vt. $7, Va. $7, Wash. $11,084 8 W.Va. $5, Wis. $7, Wyo. $3, D.C. $19,104 (1) Note: This shows total outstanding debt at the end of the fiscal year. D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. See Table 39 for average people per household by state. Source: Census Bureau; Tax Foundation. Debt

54 Table 38. Income per Capita by Calendar Year 2014 Income per Capita Rank U.S. $46,049 Ala. $37, Alaska $54,012 8 Ariz. $37, Ark. $37, Calif. $49, Colo. $48, Conn. $64,864 1 Del. $46, Fla. $42, Ga. $38, Hawaii $46, Idaho $36, Ill. $47, Ind. $39, Iowa $44, Kans. $44, Ky. $37, La. $42, Maine $40, Md. $54,176 7 Mass. $58,737 2 Mich. $40, Minn. $48, Miss. $34, Mo. $41, Income per Capita Rank Mont. $39, Nebr. $47, Nev. $40, N.H. $52,773 9 N.J. $57,620 3 N.M. $37, N.Y. $55,611 5 N.C. $39, N.D. $55,802 4 Ohio $42, Okla. $43, Ore. $41, Pa. $47, R.I. $48, S.C. $36, S.D. $45, Tenn. $40, Texas $45, Utah $37, Vt. $46, Va. $50, Wash. $49, W.Va. $36, Wis. $44, Wyo. $54,584 6 D.C. $69,838 (1) Note: Per capita personal income is total personal income divided by total midyear population. All dollar estimates are in current dollars (not adjusted for inflation). D.C. s rank does not affect states ranks, but the figure in parentheses indicates where it would rank if included. Source: Bureau of Economic Analysis. Data

55 Table 39. People per Household by U.S Ala Alaska Ariz Ark Calif Colo Conn Del Fla Ga Hawaii Idaho Ill Ind Iowa Kans Ky La Maine Md Mass Mich Minn Miss Mo Mont Nebr Nev N.H N.J N.M N.Y N.C N.D Ohio Okla Ore Pa R.I S.C S.D Tenn Texas Utah Vt Va Wash W.Va Wis Wyo D.C Note: This does not include persons living in institutionalized housing, defined as adult or juvenile correctional institutions, some medical and military facilities, hospitals, and psychiatric facilities. Source: Census Bureau; Tax Foundation. Data

56 AVAILABLE IN APRIL 2016 THE FACTS & FIGURES APP ACCURATE DATA AT YOUR FINGERTIPS