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Council on State Taxation Scores the States on Tax Administration

By: Joseph Bishop-Henchman

COST’s periodically updated report ranking the states on taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. administration efficiency and customer-focus is here.

Among states ranking the highest in the 2010 Scorecard are Alaska, Delaware, Idaho, Minnesota, and Montana. Those states that rank the lowest are California, Florida, Louisiana and Rhode Island. It is critical to note that a state’s grade-whether low or high-is not a reflection on those charged with administering that state’s taxes, but rather a reflection of the laws under which they are required to work.

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About the Author

Joseph Bishop-Henchman

Joseph Bishop-Henchman

Executive Vice President

Joe Bishop-Henchman is Executive Vice President at the Tax Foundation, where he analyzes state tax trends, constitutional issues, and tax law developments. Joe has testified or presented to officials in 36 states, testified before Congress six times, and has written over 75 major studies on tax policy.