Texas Has Highest Percent of Taxpayers Choosing Sales Tax DeductionA tax deduction is a provision that reduces taxable income. A standard deduction is a single deduction at a fixed amount. Itemized deductions are popular among higher-income taxpayers who often have significant deductible expenses, such as state and local taxes paid, mortgage interest, and charitable contributions.
Fiscal Fact No. 288
Introduction
Taxpayers who itemize deductions have the option of deducting state and local taxes from their income. In doing so, each individual taxpayer must decide to deduct either the income 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. withheld from his or her wages, or the total sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions. Many governments exempt goods like groceries; base broadening, such as including groceries, could keep rates lower. A sales tax should exempt business-to-business transactions which, when taxed, cause tax pyramiding. he or she paid during the tax year. Individuals who choose to deduct sales taxes have the additional option of reporting the exact amount (if they saved all their receipts) or using an estimate from the IRS that depends on their state and their income level. The option to deduct sales tax, rather than income tax, is a temporary provision that must be extended each year.
States vary widely in the percentage of taxpayers who use each deduction. In general, more taxpayers elect to deduct income taxes than sales taxes. However, as one might expect, states that have no (or low) income taxes tend to see most taxpayers deducting sales taxes instead. Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming are all states in which over half of the taxpayers elect to deduct state and local sales taxes, rather than income taxes, on their federal return, and these are all states that have either a very limited income tax (in the case of Tennessee) or no income tax at all. (The small number of taxpayers who do deduct income taxes in these states likely owe them to a different state than the one listed as their home on their federal return.) Taxpayers in these states therefore have the most to lose should this option not be extended each year.
The eight tables below summarize the latest data from the IRS, for tax year 2009.
Table 1. Percentage of Tax Filers Claiming State/Local Tax Deduction Choosing Sales Tax
|
State |
Percentage |
Rank |
|
Texas |
90% |
1 |
|
Florida |
89% |
2 |
|
Tennessee |
87% |
3 |
|
Nevada |
86% |
4 |
|
Wyoming |
84% |
5 |
|
South Dakota |
83% |
6 |
|
Washington |
83% |
7 |
|
Alaska |
51% |
8 |
|
Arizona |
26% |
9 |
|
Mississippi |
23% |
10 |
|
North Dakota |
20% |
11 |
|
Alabama |
16% |
12 |
|
New Mexico |
15% |
13 |
|
Idaho |
15% |
14 |
|
California |
15% |
15 |
|
Illinois |
15% |
16 |
|
Oklahoma |
15% |
17 |
|
Kansas |
15% |
18 |
|
Arkansas |
15% |
19 |
|
New Jersey |
14% |
20 |
|
Louisiana |
14% |
21 |
|
Michigan |
13% |
22 |
|
Hawaii |
12% |
23 |
|
Georgia |
12% |
24 |
|
South Carolina |
11% |
25 |
|
Colorado |
11% |
26 |
|
Nebraska |
11% |
27 |
|
North Carolina |
10% |
28 |
|
New York |
10% |
29 |
|
Missouri |
10% |
30 |
|
Utah |
10% |
31 |
|
Iowa |
9% |
32 |
|
Kentucky |
9% |
33 |
|
Pennsylvania |
9% |
34 |
|
Connecticut |
8% |
35 |
|
Maine |
7% |
36 |
|
Ohio |
7% |
37 |
|
Vermont |
7% |
38 |
|
Rhode Island |
7% |
39 |
|
Wisconsin |
7% |
40 |
|
Minnesota |
7% |
41 |
|
Virginia |
6% |
42 |
|
West Virginia |
6% |
43 |
|
Maryland |
5% |
44 |
|
District of Columbia |
5% |
44 |
|
Massachusetts |
5% |
45 |
|
Indiana |
5% |
46 |
|
New Hampshire |
4% |
47 |
|
Montana |
1% |
48 |
|
Delaware |
1% |
49 |
|
Oregon |
1% |
50 |
|
United States |
23% |
Table 2. Sales Tax Deduction Amount as Percentage of Both Deductions
|
State |
Percentage |
Rank |
|
Texas |
76% |
1 |
|
Tennessee |
72% |
2 |
|
Washington |
72% |
3 |
|
Nevada |
59% |
4 |
|
South Dakota |
58% |
5 |
|
Florida |
55% |
6 |
|
Alaska |
50% |
7 |
|
Wyoming |
44% |
8 |
|
Arizona |
9% |
9 |
|
Mississippi |
7% |
10 |
|
New Mexico |
5% |
11 |
|
Alabama |
5% |
12 |
|
Louisiana |
5% |
13 |
|
Illinois |
5% |
14 |
|
North Dakota |
5% |
15 |
|
Oklahoma |
4% |
16 |
|
Arkansas |
4% |
17 |
|
Idaho |
3% |
18 |
|
Kansas |
3% |
19 |
|
Michigan |
3% |
20 |
|
Colorado |
3% |
21 |
|
Utah |
3% |
22 |
|
Georgia |
3% |
23 |
|
Missouri |
3% |
24 |
|
California |
2% |
25 |
|
Nebraska |
2% |
26 |
|
South Carolina |
2% |
27 |
|
Hawaii |
2% |
28 |
|
Iowa |
2% |
29 |
|
North Carolina |
2% |
30 |
|
New Jersey |
2% |
31 |
|
Pennsylvania |
2% |
32 |
|
Ohio |
2% |
33 |
|
Kentucky |
1% |
34 |
|
New York |
1% |
35 |
|
Indiana |
1% |
36 |
|
Vermont |
1% |
37 |
|
Virginia |
1% |
38 |
|
Wisconsin |
1% |
39 |
|
Rhode Island |
1% |
40 |
|
Minnesota |
1% |
41 |
|
West Virginia |
1% |
42 |
|
Connecticut |
1% |
43 |
|
Maine |
1% |
44 |
|
New Hampshire |
1% |
45 |
|
Maryland |
1% |
46 |
|
District of Columbia |
1% |
46 |
|
Massachusetts |
0% |
47 |
|
Montana |
0% |
48 |
|
Delaware |
0% |
49 |
|
Oregon |
0% |
50 |
|
United States |
6% |
Table 3. Percentage of Taxpayers Deducting State and/or Local Income Taxes, 2009
|
Stat |
Number of returns |
Returns Claiming Deduction |
% of total |
Rank |
|
Maryland |
2,751,233 |
1,262,005 |
46% |
1 |
|
Connecticut |
1,711,715 |
677,005 |
40% |
2 |
|
Massachusetts |
3,171,888 |
1,193,487 |
38% |
3 |
|
District of Columbia |
312,067 |
117,799 |
38% |
3 |
|
Virginia |
3,685,674 |
1,382,878 |
38% |
4 |
|
New Jersey |
4,236,533 |
1,569,393 |
37% |
5 |
|
Minnesota |
2,541,797 |
929,304 |
37% |
6 |
|
Oregon |
1,732,774 |
630,687 |
36% |
7 |
|
Utah |
1,124,569 |
394,199 |
35% |
8 |
|
Colorado |
2,331,974 |
795,253 |
34% |
9 |
|
Delaware |
420,472 |
142,121 |
34% |
10 |
|
Rhode Island |
501,586 |
168,972 |
34% |
11 |
|
Wisconsin |
2,728,034 |
897,243 |
33% |
12 |
|
New York |
9,116,699 |
2,938,724 |
32% |
13 |
|
Georgia |
4,447,966 |
1,390,784 |
31% |
14 |
|
California |
16,384,130 |
5,064,964 |
31% |
15 |
|
North Carolina |
4,144,875 |
1,263,566 |
30% |
16 |
|
Illinois |
6,008,183 |
1,722,444 |
29% |
17 |
|
Ohio |
5,409,661 |
1,522,872 |
28% |
18 |
|
Maine |
624,567 |
173,858 |
28% |
19 |
|
Idaho |
657,773 |
181,564 |
28% |
20 |
|
Hawaii |
648,846 |
179,067 |
28% |
21 |
|
Michigan |
4,534,729 |
1,245,675 |
27% |
22 |
|
Pennsylvania |
6,058,513 |
1,660,553 |
27% |
23 |
|
Iowa |
1,392,004 |
380,977 |
27% |
24 |
|
Montana |
472,039 |
128,703 |
27% |
25 |
|
Vermont |
316,053 |
85,819 |
27% |
26 |
|
Missouri |
2,683,562 |
720,126 |
27% |
27 |
|
South Carolina |
2,024,495 |
540,092 |
27% |
28 |
|
Nebraska |
846,101 |
221,596 |
26% |
29 |
|
Kentucky |
1,841,152 |
471,922 |
26% |
30 |
|
Arizona |
2,670,661 |
684,486 |
26% |
31 |
|
Indiana |
2,951,362 |
751,207 |
25% |
32 |
|
Kansas |
1,310,164 |
333,037 |
25% |
33 |
|
Alabama |
2,048,831 |
494,472 |
24% |
34 |
|
Oklahoma |
1,585,616 |
358,617 |
23% |
35 |
|
New Mexico |
912,316 |
194,109 |
21% |
36 |
|
Arkansas |
1,211,644 |
249,591 |
21% |
37 |
|
Louisiana |
1,960,107 |
399,900 |
20% |
38 |
|
Mississippi |
1,241,390 |
223,061 |
18% |
39 |
|
West Virginia |
778,130 |
133,050 |
17% |
40 |
|
North Dakota |
322,972 |
49,919 |
15% |
41 |
|
New Hampshire |
659,001 |
101,135 |
15% |
42 |
|
Alaska |
357,870 |
23,817 |
7% |
43 |
|
Washington |
3,144,952 |
171,914 |
5% |
44 |
|
Nevada |
1,243,552 |
52,939 |
4% |
45 |
|
Wyoming |
269,357 |
9,564 |
4% |
46 |
|
South Dakota |
385,157 |
11,364 |
3% |
47 |
|
Tennessee |
2,794,712 |
80,685 |
3% |
48 |
|
Florida |
8,910,654 |
241,766 |
3% |
49 |
|
Texas |
10,784,887 |
244,373 |
2% |
50 |
|
United States |
141,458,638 |
34,911,115 |
25% |
Table 4. State/Local Income Tax Deductions as Percentage of State AGI, 2009
|
State |
AGI (thousands) |
Amount of Income Tax Deducted |
% of AGI |
Rank |
|
New York |
$602,715,414 |
$36,662,094 |
6.1% |
1 |
|
Maryland |
$183,270,842 |
$10,109,347 |
5.5% |
2 |
|
California |
$996,255,774 |
$47,226,396 |
4.7% |
3 |
|
District of Columbia |
$23,248,705 |
$1,222,580 |
5.3% |
3 |
|
Oregon |
$85,985,693 |
$4,072,541 |
4.7% |
4 |
|
Connecticut |
$135,992,688 |
$6,136,564 |
4.5% |
5 |
|
New Jersey |
$299,573,872 |
$13,076,205 |
4.4% |
6 |
|
Minnesota |
$145,272,483 |
$5,933,338 |
4.1% |
7 |
|
Massachusetts |
$217,427,330 |
$8,693,696 |
4.0% |
8 |
|
Wisconsin |
$139,548,333 |
$5,498,462 |
3.9% |
9 |
|
North Carolina |
$201,872,716 |
$7,906,998 |
3.9% |
10 |
|
Virginia |
$234,321,329 |
$8,474,600 |
3.6% |
11 |
|
Maine |
$29,156,528 |
$1,052,425 |
3.6% |
12 |
|
Rhode Island |
$27,102,430 |
$977,989 |
3.6% |
13 |
|
Kentucky |
$84,008,606 |
$3,003,576 |
3.6% |
14 |
|
Ohio |
$257,359,400 |
$8,683,793 |
3.4% |
15 |
|
Georgia |
$211,990,964 |
$7,128,103 |
3.4% |
16 |
|
Hawaii |
$33,438,301 |
$1,117,306 |
3.3% |
17 |
|
Idaho |
$29,903,301 |
$997,034 |
3.3% |
18 |
|
Utah |
$58,507,710 |
$1,919,396 |
3.3% |
19 |
|
South Carolina |
$91,092,430 |
$2,971,172 |
3.3% |
20 |
|
Delaware |
$23,454,311 |
$752,935 |
3.2% |
21 |
|
Kansas |
$68,320,734 |
$2,132,346 |
3.1% |
22 |
|
Iowa |
$69,594,645 |
$2,076,026 |
3.0% |
23 |
|
Vermont |
$15,391,243 |
$455,680 |
3.0% |
24 |
|
Montana |
$21,250,414 |
$622,474 |
2.9% |
25 |
|
Missouri |
$131,801,960 |
$3,838,068 |
2.9% |
26 |
|
Nebraska |
$42,705,522 |
$1,240,308 |
2.9% |
27 |
|
Arkansas |
$54,627,697 |
$1,583,598 |
2.9% |
28 |
|
Pennsylvania |
$324,848,944 |
$9,282,945 |
2.9% |
29 |
|
Colorado |
$137,052,679 |
$3,818,162 |
2.8% |
30 |
|
Mississippi |
$51,046,523 |
$1,369,496 |
2.7% |
31 |
|
Michigan |
$218,495,392 |
$5,616,785 |
2.6% |
32 |
|
Indiana |
$138,570,251 |
$3,545,285 |
2.6% |
33 |
|
West Virginia |
$34,933,974 |
$859,081 |
2.5% |
34 |
|
Oklahoma |
$77,280,743 |
$1,887,258 |
2.4% |
35 |
|
Arizona |
$135,328,404 |
$3,044,931 |
2.3% |
36 |
|
Alabama |
$95,601,574 |
$2,115,105 |
2.2% |
37 |
|
Louisiana |
$96,308,288 |
$2,074,033 |
2.2% |
38 |
|
Illinois |
$350,438,403 |
$7,184,095 |
2.1% |
39 |
|
New Mexico |
$40,772,124 |
$800,714 |
2.0% |
40 |
|
North Dakota |
$16,662,417 |
$225,141 |
1.4% |
41 |
|
New Hampshire |
$39,360,849 |
$427,618 |
1.1% |
42 |
|
Nevada |
$67,548,185 |
$322,515 |
0.5% |
43 |
|
Florida |
$452,703,287 |
$2,142,516 |
0.5% |
44 |
|
Wyoming |
$16,035,428 |
$74,778 |
0.5% |
45 |
|
Washington |
$186,216,727 |
$717,763 |
0.4% |
46 |
|
Tennessee |
$130,485,371 |
$430,998 |
0.3% |
47 |
|
South Dakota |
$18,983,043 |
$58,182 |
0.3% |
48 |
|
Texas |
$588,289,807 |
$1,253,727 |
0.2% |
49 |
|
Alaska |
$20,209,830 |
$26,664 |
0.1% |
50 |
|
United States |
$7,801,040,718 |
$243,410,355 |
3.1% |
Table 5. Percentage of Taxpayers Deducting State and/or Local Sales Taxes, 2009
|
State |
Number of returns |
State and local general sales tax: Returns Claiming Deduction |
% of total |
Rank |
|
Washington |
3,144,952 |
848,756 |
27% |
1 |
|
Nevada |
1,243,552 |
316,038 |
25% |
2 |
|
Florida |
8,910,654 |
1,967,191 |
22% |
3 |
|
Texas |
10,784,887 |
2,109,412 |
20% |
4 |
|
Tennessee |
2,794,712 |
526,687 |
19% |
5 |
|
Wyoming |
269,357 |
49,619 |
18% |
6 |
|
South Dakota |
385,157 |
56,999 |
15% |
7 |
|
Arizona |
2,670,661 |
240,670 |
9% |
8 |
|
Alaska |
357,870 |
24,899 |
7% |
9 |
|
New Jersey |
4,236,533 |
257,376 |
6% |
10 |
|
California |
16,384,130 |
898,505 |
5% |
11 |
|
Mississippi |
1,241,390 |
66,945 |
5% |
12 |
|
Illinois |
6,008,183 |
299,722 |
5% |
13 |
|
Idaho |
657,773 |
32,350 |
5% |
14 |
|
Alabama |
2,048,831 |
92,913 |
5% |
15 |
|
Kansas |
1,310,164 |
57,163 |
4% |
16 |
|
Georgia |
4,447,966 |
192,664 |
4% |
17 |
|
Colorado |
2,331,974 |
98,642 |
4% |
18 |
|
Michigan |
4,534,729 |
185,781 |
4% |
19 |
|
Hawaii |
648,846 |
25,530 |
4% |
20 |
|
Oklahoma |
1,585,616 |
62,179 |
4% |
21 |
|
North Dakota |
322,972 |
12,637 |
4% |
22 |
|
Utah |
1,124,569 |
43,075 |
4% |
23 |
|
New Mexico |
912,316 |
34,593 |
4% |
24 |
|
New York |
9,116,699 |
337,729 |
4% |
25 |
|
Connecticut |
1,711,715 |
61,432 |
4% |
26 |
|
Arkansas |
1,211,644 |
42,798 |
4% |
27 |
|
North Carolina |
4,144,875 |
145,512 |
4% |
28 |
|
South Carolina |
2,024,495 |
69,840 |
3% |
29 |
|
Louisiana |
1,960,107 |
64,131 |
3% |
30 |
|
Nebraska |
846,101 |
27,131 |
3% |
31 |
|
Missouri |
2,683,562 |
79,606 |
3% |
32 |
|
Iowa |
1,392,004 |
39,765 |
3% |
33 |
|
Kentucky |
1,841,152 |
48,560 |
3% |
34 |
|
Pennsylvania |
6,058,513 |
156,888 |
3% |
35 |
|
Minnesota |
2,541,797 |
65,380 |
3% |
36 |
|
Virginia |
3,685,674 |
92,548 |
3% |
37 |
|
Rhode Island |
501,586 |
12,200 |
2% |
38 |
|
Maryland |
2,751,233 |
65,095 |
2% |
39 |
|
Wisconsin |
2,728,034 |
63,681 |
2% |
40 |
|
Ohio |
5,409,661 |
119,171 |
2% |
41 |
|
Maine |
624,567 |
13,692 |
2% |
42 |
|
Vermont |
316,053 |
6,323 |
2% |
43 |
|
District of Columbia |
312,067 |
6,351 |
2% |
43 |
|
Massachusetts |
3,171,888 |
60,359 |
2% |
44 |
|
Indiana |
2,951,362 |
37,972 |
1% |
45 |
|
West Virginia |
778,130 |
7,782 |
1% |
46 |
|
New Hampshire |
659,001 |
3,694 |
1% |
47 |
|
Delaware |
420,472 |
1,405 |
0% |
48 |
|
Montana |
472,039 |
1,542 |
0% |
49 |
|
Oregon |
1,732,774 |
4,993 |
0% |
50 |
|
United States |
141,458,638 |
10,193,380 |
7% |
Table 6. State/Local Sales Tax Deductions as Percentage of State AGI, 2009
|
State |
AGI (thousands) |
Amount of Sales Tax Deducted (thousands) |
% of AGI |
Rank |
|
Washington |
$186,216,727 |
$1,815,054 |
0.97% |
1 |
|
Tennessee |
$130,485,371 |
$1,099,088 |
0.84% |
2 |
|
Texas |
$588,289,807 |
$3,975,121 |
0.68% |
3 |
|
Nevada |
$67,548,185 |
$456,216 |
0.68% |
4 |
|
Florida |
$452,703,287 |
$2,569,025 |
0.57% |
5 |
|
South Dakota |
$18,983,043 |
$80,480 |
0.42% |
6 |
|
Wyoming |
$16,035,428 |
$59,362 |
0.37% |
7 |
|
Arizona |
$135,328,404 |
$299,638 |
0.22% |
8 |
|
Mississippi |
$51,046,523 |
$96,442 |
0.19% |
9 |
|
Alaska |
$20,209,830 |
$26,470 |
0.13% |
10 |
|
Alabama |
$95,601,574 |
$121,720 |
0.13% |
11 |
|
Louisiana |
$96,308,288 |
$118,077 |
0.12% |
12 |
|
Arkansas |
$54,627,697 |
$65,824 |
0.12% |
13 |
|
California |
$996,255,774 |
$1,160,294 |
0.12% |
14 |
|
Idaho |
$29,903,301 |
$34,688 |
0.12% |
15 |
|
Illinois |
$350,438,403 |
$400,041 |
0.11% |
16 |
|
New Mexico |
$40,772,124 |
$46,420 |
0.11% |
17 |
|
Oklahoma |
$77,280,743 |
$86,740 |
0.11% |
18 |
|
Kansas |
$68,320,734 |
$73,527 |
0.11% |
19 |
|
Utah |
$58,507,710 |
$52,308 |
0.09% |
20 |
|
Georgia |
$211,990,964 |
$185,557 |
0.09% |
21 |
|
New York |
$602,715,414 |
$484,621 |
0.08% |
22 |
|
Colorado |
$137,052,679 |
$110,020 |
0.08% |
23 |
|
New Jersey |
$299,573,872 |
$239,736 |
0.08% |
24 |
|
Michigan |
$218,495,392 |
$165,024 |
0.08% |
25 |
|
Missouri |
$131,801,960 |
$98,414 |
0.07% |
26 |
|
South Carolina |
$91,092,430 |
$67,678 |
0.07% |
27 |
|
North Carolina |
$201,872,716 |
$147,077 |
0.07% |
28 |
|
Hawaii |
$33,438,301 |
$24,304 |
0.07% |
29 |
|
Nebraska |
$42,705,522 |
$29,754 |
0.07% |
30 |
|
North Dakota |
$16,662,417 |
$11,383 |
0.07% |
31 |
|
Iowa |
$69,594,645 |
$38,659 |
0.06% |
32 |
|
Ohio |
$257,359,400 |
$137,343 |
0.05% |
33 |
|
Kentucky |
$84,008,606 |
$42,959 |
0.05% |
34 |
|
Pennsylvania |
$324,848,944 |
$157,437 |
0.05% |
35 |
|
Minnesota |
$145,272,483 |
$62,494 |
0.04% |
36 |
|
Wisconsin |
$139,548,333 |
$59,942 |
0.04% |
37 |
|
Virginia |
$234,321,329 |
$99,385 |
0.04% |
38 |
|
Rhode Island |
$27,102,430 |
$10,445 |
0.04% |
39 |
|
Vermont |
$15,391,243 |
$5,867 |
0.04% |
40 |
|
Connecticut |
$135,992,688 |
$49,656 |
0.04% |
41 |
|
Indiana |
$138,570,251 |
$46,646 |
0.03% |
42 |
|
Maryland |
$183,270,842 |
$56,538 |
0.03% |
43 |
|
Maine |
$29,156,528 |
$8,142 |
0.03% |
44 |
|
District of Columbia |
$23,248,705 |
$7,136 |
0.03% |
44 |
|
West Virginia |
$34,933,974 |
$8,682 |
0.02% |
45 |
|
Massachusetts |
$217,427,330 |
$40,603 |
0.02% |
46 |
|
Oregon |
$85,985,693 |
$8,621 |
0.01% |
47 |
|
Delaware |
$23,454,311 |
$2,268 |
0.01% |
48 |
|
Montana |
$21,250,414 |
$1,916 |
0.01% |
49 |
|
New Hampshire |
$39,360,849 |
$3,000 |
0.01% |
50 |
|
United States |
$7,801,040,718 |
$15,287,544 |
0.20% |
Table 7. Percentage of Taxpayers Deducting Either Tax, 2009
|
State |
Number of Return |
Returns Deducting Either Tax |
% of total |
Rank |
|
Maryland |
2,751,233 |
1,327,100 |
48% |
1 |
|
Connecticut |
1,711,715 |
738,437 |
43% |
2 |
|
New Jersey |
4,236,533 |
1,826,769 |
43% |
3 |
|
Virginia |
3,685,674 |
1,475,426 |
40% |
4 |
|
Massachusetts |
3,171,888 |
1,253,846 |
40% |
5 |
|
District of Columbia |
312,067 |
124,150 |
40% |
5 |
|
Minnesota |
2,541,797 |
994,684 |
39% |
6 |
|
Utah |
1,124,569 |
437,274 |
39% |
7 |
|
Colorado |
2,331,974 |
893,895 |
38% |
8 |
|
Oregon |
1,732,774 |
635,680 |
37% |
9 |
|
California |
16,384,130 |
5,963,469 |
36% |
10 |
|
Rhode Island |
501,586 |
181,172 |
36% |
11 |
|
New York |
9,116,699 |
3,276,453 |
36% |
12 |
|
Georgia |
4,447,966 |
1,583,448 |
36% |
13 |
|
Wisconsin |
2,728,034 |
960,924 |
35% |
14 |
|
Arizona |
2,670,661 |
925,156 |
35% |
15 |
|
Delaware |
420,472 |
143,526 |
34% |
16 |
|
North Carolina |
4,144,875 |
1,409,078 |
34% |
17 |
|
Illinois |
6,008,183 |
2,022,166 |
34% |
18 |
|
Idaho |
657,773 |
213,914 |
33% |
19 |
|
Washington |
3,144,952 |
1,020,670 |
32% |
20 |
|
Michigan |
4,534,729 |
1,431,456 |
32% |
21 |
|
Hawaii |
648,846 |
204,597 |
32% |
22 |
|
Ohio |
5,409,661 |
1,642,043 |
30% |
23 |
|
Iowa |
1,392,004 |
420,742 |
30% |
24 |
|
South Carolina |
2,024,495 |
609,932 |
30% |
25 |
|
Maine |
624,567 |
187,550 |
30% |
26 |
|
Pennsylvania |
6,058,513 |
1,817,441 |
30% |
27 |
|
Missouri |
2,683,562 |
799,732 |
30% |
28 |
|
Kansas |
1,310,164 |
390,200 |
30% |
29 |
|
Nevada |
1,243,552 |
368,977 |
30% |
30 |
|
Nebraska |
846,101 |
248,727 |
29% |
31 |
|
Vermont |
316,053 |
92,142 |
29% |
32 |
|
Alabama |
2,048,831 |
587,385 |
29% |
33 |
|
Kentucky |
1,841,152 |
520,482 |
28% |
34 |
|
Montana |
472,039 |
130,245 |
28% |
35 |
|
Indiana |
2,951,362 |
789,179 |
27% |
36 |
|
Oklahoma |
1,585,616 |
420,796 |
27% |
37 |
|
New Mexico |
912,316 |
228,702 |
25% |
38 |
|
Florida |
8,910,654 |
2,208,957 |
25% |
39 |
|
Arkansas |
1,211,644 |
292,389 |
24% |
40 |
|
Louisiana |
1,960,107 |
464,031 |
24% |
41 |
|
Mississippi |
1,241,390 |
290,006 |
23% |
42 |
|
Wyoming |
269,357 |
59,183 |
22% |
43 |
|
Texas |
10,784,887 |
2,353,785 |
22% |
44 |
|
Tennessee |
2,794,712 |
607,372 |
22% |
45 |
|
North Dakota |
322,972 |
62,556 |
19% |
46 |
|
West Virginia |
778,130 |
140,832 |
18% |
47 |
|
South Dakota |
385,157 |
68,363 |
18% |
48 |
|
New Hampshire |
659,001 |
104,829 |
16% |
49 |
|
Alaska |
357,870 |
48,716 |
14% |
50 |
|
United States |
141,458,638 |
45,104,495 |
32% |
Table 8. Combined Deductions as Percentage of AGI
|
State |
AGI (thousands) |
Total Amount of Either Tax Deducted (thousands) |
% of total |
Rank |
|
New York |
$602,715,414 |
$37,146,715 |
6.2% |
1 |
|
Maryland |
$183,270,842 |
$10,165,885 |
5.5% |
2 |
|
California |
$996,255,774 |
$48,386,690 |
4.9% |
3 |
|
District of Columbia |
$23,248,705 |
$1,229,716 |
5.3% |
3 |
|
Oregon |
$85,985,693 |
$4,081,162 |
4.7% |
4 |
|
Connecticut |
$135,992,688 |
$6,186,220 |
4.5% |
5 |
|
New Jersey |
$299,573,872 |
$13,315,941 |
4.4% |
6 |
|
Minnesota |
$145,272,483 |
$5,995,832 |
4.1% |
7 |
|
Massachusetts |
$217,427,330 |
$8,734,299 |
4.0% |
8 |
|
North Carolina |
$201,872,716 |
$8,054,075 |
4.0% |
9 |
|
Wisconsin |
$139,548,333 |
$5,558,404 |
4.0% |
10 |
|
Virginia |
$234,321,329 |
$8,573,985 |
3.7% |
11 |
|
Rhode Island |
$27,102,430 |
$988,434 |
3.6% |
12 |
|
Maine |
$29,156,528 |
$1,060,567 |
3.6% |
13 |
|
Kentucky |
$84,008,606 |
$3,046,535 |
3.6% |
14 |
|
Idaho |
$29,903,301 |
$1,031,722 |
3.5% |
15 |
|
Georgia |
$211,990,964 |
$7,313,660 |
3.4% |
16 |
|
Ohio |
$257,359,400 |
$8,821,136 |
3.4% |
17 |
|
Hawaii |
$33,438,301 |
$1,141,610 |
3.4% |
18 |
|
Utah |
$58,507,710 |
$1,971,704 |
3.4% |
19 |
|
South Carolina |
$91,092,430 |
$3,038,850 |
3.3% |
20 |
|
Kansas |
$68,320,734 |
$2,205,873 |
3.2% |
21 |
|
Delaware |
$23,454,311 |
$755,203 |
3.2% |
22 |
|
Iowa |
$69,594,645 |
$2,114,685 |
3.0% |
23 |
|
Arkansas |
$54,627,697 |
$1,649,422 |
3.0% |
24 |
|
Vermont |
$15,391,243 |
$461,547 |
3.0% |
25 |
|
Missouri |
$131,801,960 |
$3,936,482 |
3.0% |
26 |
|
Nebraska |
$42,705,522 |
$1,270,062 |
3.0% |
27 |
|
Montana |
$21,250,414 |
$624,390 |
2.9% |
28 |
|
Pennsylvania |
$324,848,944 |
$9,440,382 |
2.9% |
29 |
|
Mississippi |
$51,046,523 |
$1,465,938 |
2.9% |
30 |
|
Colorado |
$137,052,679 |
$3,928,182 |
2.9% |
31 |
|
Michigan |
$218,495,392 |
$5,781,809 |
2.6% |
32 |
|
Indiana |
$138,570,251 |
$3,591,931 |
2.6% |
33 |
|
Oklahoma |
$77,280,743 |
$1,973,998 |
2.6% |
34 |
|
West Virginia |
$34,933,974 |
$867,763 |
2.5% |
35 |
|
Arizona |
$135,328,404 |
$3,344,569 |
2.5% |
36 |
|
Alabama |
$95,601,574 |
$2,236,825 |
2.3% |
37 |
|
Louisiana |
$96,308,288 |
$2,192,110 |
2.3% |
38 |
|
Illinois |
$350,438,403 |
$7,584,136 |
2.2% |
39 |
|
New Mexico |
$40,772,124 |
$847,134 |
2.1% |
40 |
|
North Dakota |
$16,662,417 |
$236,524 |
1.4% |
41 |
|
Washington |
$186,216,727 |
$2,532,817 |
1.4% |
42 |
|
Tennessee |
$130,485,371 |
$1,530,086 |
1.2% |
43 |
|
Nevada |
$67,548,185 |
$778,731 |
1.2% |
44 |
|
New Hampshire |
$39,360,849 |
$430,618 |
1.1% |
45 |
|
Florida |
$452,703,287 |
$4,711,541 |
1.0% |
46 |
|
Texas |
$588,289,807 |
$5,228,848 |
0.9% |
47 |
|
Wyoming |
$16,035,428 |
$134,140 |
0.8% |
48 |
|
South Dakota |
$18,983,043 |
$138,662 |
0.7% |
49 |
|
Alaska |
$20,209,830 |
$53,134 |
0.3% |
50 |
|
United States |
$7,801,040,718 |
$258,697,899 |
3.3% |