Sources of State and Local Tax Revenue

Percentage of Total from Each Source

Fiscal Year 2009

State
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.
Tex.
Utah
Vt.
Va.
Wash.
W.Va.
Wis.
Wyo.
D.C.

Property
33.4%
17.9%
18.8%
34.2%
16.8%
31.8%
33.6%
41.7%
17.6%
43.1%
33.1%
20.6%
27.8%
40.1%
30.3%
33.2%
33.3%
20.6%
17.9%
38.6%
25.5%
37.7%
40.1%
29.5%
26.0%
28.7%
36.6%
35.3%
34.7%
64.4%
45.7%
17.5%
30.4%
25.7%
23.2%
29.8%
18.0%
35.6%
29.9%
44.6%
33.8%
34.9%
26.3%
42.0%
26.6%
44.2%
35.8%
30.0%
20.4%
38.3%
31.2%
35.7%

General
Sales
22.9%
29.0%
3.2%
35.9%
39.0%
22.0%
27.0%
15.6%
0.0%
30.0%
28.5%
38.5%
26.7%
19.0%
26.0%
23.6%
25.8%
20.6%
38.0%
17.9%
14.3%
12.0%
25.1%
18.7%
33.6%
25.0%
0.0%
24.4%
29.6%
0.0%
16.1%
38.7%
16.6%
23.3%
21.3%
20.4%
30.7%
0.0%
17.0%
17.1%
23.9%
40.5%
46.4%
30.8%
26.9%
11.3%
14.0%
45.7%
17.3%
18.2%
30.1%
16.9%

Individual
Income
21.3%
20.9%
0.0%
12.5%
23.8%
26.2%
23.5%
26.6%
26.9%
0.0%
24.8%
21.0%
26.0%
16.2%
23.9%
23.5%
23.8%
31.3%
16.8%
24.3%
39.9%
32.8%
17.5%
28.9%
16.5%
26.4%
23.7%
21.8%
0.0%
2.0%
20.9%
13.7%
32.8%
30.2%
11.2%
28.7%
20.8%
41.4%
25.8%
20.2%
21.5%
0.0%
1.2%
0.0%
26.6%
18.3%
29.2%
0.0%
24.3%
24.8%
0.0%
22.5%

Corporate
Income
3.6%
3.7%
9.9%
2.9%
3.7%
5.6%
1.8%
2.1%
5.9%
2.7%
2.2%
1.2%
3.1%
3.0%
3.5%
2.2%
3.2%
3.6%
3.5%
2.5%
2.8%
5.5%
2.0%
3.2%
3.6%
1.7%
4.7%
2.7%
0.0%
9.9%
4.7%
2.3%
7.7%
2.8%
3.9%
1.4%
2.8%
2.3%
3.4%
2.3%
1.9%
1.9%
4.6%
0.0%
2.8%
3.0%
2.0%
0.0%
6.6%
2.7%
0.0%
6.8%

Note: Percentages may not add to 100% due to rounding.

(a) "Other Taxes" include excise taxes (such as those on alcohol, tobacco, motor
vehicles, utilities, and licenses), severance taxes, stock transfer taxes, and estate and gift
taxes.
Source: U.S. Census Bureau, Tax Foundation.

Tax Foundation
www.TaxFoundation.org

Other
Taxes
(a)
18.9%
28.5%
68.1%
14.6%
16.8%
14.4%
14.2%
14.0%
49.6%
24.2%
11.4%
18.7%
16.4%
21.6%
16.3%
17.5%
13.9%
23.8%
23.7%
16.7%
17.6%
11.9%
15.4%
19.7%
20.2%
18.2%
35.0%
15.8%
35.7%
23.8%
12.6%
27.8%
12.4%
18.0%
40.4%
19.7%
27.7%
20.7%
24.0%
15.8%
18.9%
22.7%
21.5%
27.2%
17.1%
23.1%
18.9%
24.3%
31.4%
16.0%
38.6%
18.1%