Tax Rates/Surveys - Tax Rates

note: all summary tables have been updated to include changes through January 1, 2015.

State Income Taxes -- updated January 1, 2015

• State Individual Income Tax Rates     [excel version]
• State Individual Income Tax Federal Starting Points [excel version]
• State Corporate Income Tax Rates        [excel version]
• State Apportionment of Corporate Income       [excel version]
  

Summary of Individual Income Tax Provisions in the States, 2013 tax year [Includes taxation of pension income] [Wisconsin Legislative Fiscal Bureau] [pdf file]

State Sales Taxes -- updated January 1, 2015

• State Sales Taxes--Food and Drug Exemptions   [excel version]
• State Sales Taxes and Vendor Discounts         [excel version]
• State & Local Sales Tax Rates [Washington DOR] [2014]
• Sales Tax Holidays - updated April 3, 2015

FTA Report - State Sales Taxation of Services- July 2007 Updates

State Excise Taxes -- updated January 1, 2015

• State Motor Fuel Excise Tax Rates        [excel version]
  • State Motor Fuel Rates Linked to Federal Tax Rates
    [posted 8/31/11]
  • State Motor Fuel Tax Points of Taxation - January 27, 2012
  • Summary of State Laws - July 2014
     
            [more motor fuel information]




• State Cigarette Excise Tax Rates          [excel version]

• Cigarette Tax Increases - 2000-current
• State Taxes on Other Tobacco Products      [excel version]
• See Tax Burden on Tobacco - 2014 for more detail and history
        [by Orzechowski & Walker]
   
            [more tobacco tax information]

• State Distilled Spirits Excise Tax Rates        [excel version]
• State Wine Excise Tax Rates              [excel version]
• State Beer Excise Taxes           [excel version]

Historical Tax Rate Data

FTA does not maintain historical tax rate data. Several possible sources available in most public libraries:

• The Book of the States, published by the Council of State Governments
• Significant Features of Fiscal Federalism, published by the Advisory Commission on Intergovernmental Relations (organization disbanded in 1998).
• State Tax Guide, Commerce Clearing House (only legal libraries will most likely have this publication).