State Tax Maps

Providing journalists, taxpayers and policymakers with basic data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission. We’ve found that one of the best, most engaging ways to do that is by visualizing tax data in the form of maps.

How does your state collect revenue? Every week, we release a new tax map that illustrates one important measure of state tax rates, collections, burdens and more. If you enjoy our weekly tax maps, help us continue this work and more by making a small contribution here.

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2021 state income tax rates. 2021 state individual income tax rates. States with no income tax. 2021 top state marginal individual income tax rates
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State Individual Income Tax Rates and Brackets, 2021

Individual income taxes are a major source of state government revenue, accounting for 37 percent of state tax collections in fiscal year (FY) 2017. Several states had notable individual income tax changes in 2020: Arizona, Arkansas, Massachusetts, Michigan, Minnesota, North Carolina, Ohio, Tennessee, Virginia, and Wisconsin.

22 min read
State tax reliance, State income tax reliance. How much do states rely on income taxes? To what extent does your state rely on individual income taxes in 2021?
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To What Extent Does Your State Rely on Individual Income Taxes?

Sources of state revenue have come under closer scrutiny in light of the impact of the coronavirus pandemic, as different tax types have differing volatility and economic impact—although even beyond these unique circumstances, it is important for policymakers to understand the trade-offs associated with different sources of tax revenue.

4 min read
2021 state corporate income tax rates and brackets. 2021 state corporate tax rates. What are the state corporate tax rates for 2021? Which state has the lowest corporate tax rate? Lowest state corporate tax rate
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State Corporate Income Tax Rates and Brackets, 2021

North Carolina’s 2.5 percent corporate tax rate is the lowest in the country, followed by Missouri (4 percent) and North Dakota (4.31 percent). Seven other states impose top rates at or below 5 percent: Florida (4.458 percent), Colorado (4.55 percent), Arizona (4.9 percent), Utah (4.95 percent), and Kentucky, Mississippi, and South Carolina (5 percent).

7 min read
State sales tax reliance. How much does your state rely on sales taxes. Sales tax collections as a percent of total state and local tax collections. What percentage of state revenue comes from sales tax. States with no sales tax.
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To What Extent Does Your State Rely on Sales Taxes?

Consumption taxes (like sales taxes) are more economically neutral than taxes on capital and income because they target only current consumption. Consumption taxes are generally more stable than income taxes in economic downturns as well.

3 min read
How much does your state rely on property taxes? Compare 2021 state property taxes and 2021 property taxes by state. State property tax reliance map. Revenue through property taxes
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To What Extent Does Your State Rely on Property Taxes?

New Hampshire and Alaska rely most heavily on property taxes. Neither have individual income taxes, and in New Hampshire, significant government authority often vested in state government is devolved to the local level, where services are overwhelmingly funded by property taxes.

4 min read
Where did Americans move in 2020? 2020 state migration data, 2020 moving study, state-by-state migration trends, state migration trends, state migration data
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Where Did Americans Move in 2020?

States compete with each other in a variety of ways, including in attracting (and retaining) residents. Sustained periods of inbound migration lead to (and reflect) greater economic output and growth. Prolonged periods of net outbound migration, however, can strain state coffers, contributing to revenue declines as economic activity and tax revenue follow individuals out of state.

4 min read
2021 sales taxes, 2021 state and local sales tax rates. 2021 state sales tax rates, 2021 sales tax rates. sales tax rates by state, sales taxes by state
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State and Local Sales Tax Rates, 2021

While many factors influence business location and investment decisions, sales taxes are something within lawmakers’ control that can have immediate impacts.

12 min read
Ranking state sales tax codes on the 2021 State Business Tax Climate Index. Best and worst sales tax codes in the United States, best and worst state sales tax codes in the U.S.
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Ranking Sales Taxes on the 2021 State Business Tax Climate Index

An ideal sales tax applies to a broad base of final consumer goods and services, with few exemptions, and is levied at a low rate. Broad-based, low-rate tax structures minimize tax-induced economic distortions that can occur when people change their purchasing behavior because of tax differences.

3 min read
Cigarette taxes by state, cigarette smuggling by state, cigarette tax rates by state, illicit cigarette trade 2021 excise taxes and 2021 excise tax trends
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Cigarette Taxes and Cigarette Smuggling by State, 2018

Excessive tax rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. New York has the highest inbound smuggling activity, with an estimated 53.2 percent of cigarettes consumed in the state deriving from smuggled sources.

13 min read
Ranking state corporate tax codes on the 2021 State Business Tax Climate Index. Best and worst corporate tax codes in the United States, best and worst state corporate tax codes in the U.S.
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Ranking Corporate Income Taxes on the 2021 State Business Tax Climate Index

The corporate tax component of our Index measures each state’s principal tax on business activities. Most states levy a corporate income tax on a company’s profits (receipts minus most business expenses, including compensation and the cost of goods sold), while some states levy gross receipts taxes, which allow few or no deductions for a company’s expenses.

2 min read
state sales tax jurisdictions by state, sales tax jurisdictions in the us
Data

How Many Sales Tax Jurisdictions Does Your State Have?

Following the Wayfair decision, states’ move to tax online sales has increased the importance of simplicity in sales tax systems, as sellers now have to deal with differing regulations in multiple states. There are over 11,000 standard sales tax jurisdictions in the United States in 2020

2 min read
State throwback rules, state throwout rules
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Throwback and Throwout Rules by State, 2020

State throwback and throwout rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules.

3 min read