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 Motor Fuel Rates Linked to Federal Tax Rates
- 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).