|
Percent of State and Local Tax Revenue by Tax Source, 1997 |
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|
|
General Sales |
Selective Sales |
Property Tax |
Individual Income |
Corporate Income |
Other |
|
UNITED STATES |
24.5% |
11.4% |
30.0% |
21.8% |
4.6% |
7.6% |
|
ALABAMA |
31.5% |
19.2% |
13.0% |
22.1% |
2.8% |
11.3% |
|
ALASKA |
4.1% |
5.7% |
28.5% |
0.0% |
13.7% |
47.9% |
|
ARIZONA |
35.1% |
10.5% |
28.6% |
16.0% |
5.8% |
4.1% |
|
ARKANSAS |
36.4% |
13.1% |
15.9% |
24.3% |
4.5% |
5.8% |
|
CALIFORNIA |
26.6% |
8.7% |
25.6% |
25.7% |
6.4% |
6.9% |
|
COLORADO |
28.8% |
9.1% |
29.4% |
25.4% |
2.2% |
5.1% |
|
CONNECTICUT |
20.7% |
12.6% |
35.7% |
21.7% |
4.1% |
5.1% |
|
DELAWARE |
0.0% |
11.9% |
15.9% |
32.4% |
8.0% |
31.9% |
|
DISTRICT OF COLUMBIA |
18.3% |
14.6% |
26.5% |
28.6% |
6.7% |
5.3% |
|
FLORIDA |
35.1% |
17.1% |
34.6% |
0.0% |
3.5% |
9.7% |
|
GEORGIA |
30.1% |
8.5% |
27.2% |
26.1% |
4.0% |
4.1% |
|
HAWAII |
37.9% |
14.5% |
15.8% |
25.4% |
1.8% |
4.7% |
|
IDAHO |
22.9% |
11.5% |
26.2% |
26.2% |
5.1% |
8.2% |
|
ILLINOIS |
19.0% |
13.9% |
37.7% |
18.4% |
5.3% |
5.6% |
|
INDIANA |
20.7% |
7.8% |
34.6% |
28.3% |
6.1% |
2.5% |
|
IOWA |
22.1% |
10.7% |
32.2% |
24.3% |
3.1% |
7.7% |
|
KANSAS |
26.6% |
9.5% |
30.9% |
22.4% |
4.3% |
6.4% |
|
KENTUCKY |
21.2% |
16.5% |
17.2% |
31.2% |
3.3% |
10.6% |
|
LOUISIANA |
39.6% |
13.9% |
14.9% |
16.2% |
3.9% |
11.4% |
|
MAINE |
19.2% |
8.2% |
42.8% |
21.7% |
2.7% |
5.4% |
|
MARYLAND |
14.1% |
12.5% |
25.9% |
38.6% |
2.3% |
6.6% |
|
MASSACHUSETTS |
14.3% |
7.0% |
32.9% |
35.7% |
6.0% |
4.1% |
|
MICHIGAN |
26.8% |
6.7% |
29.0% |
24.1% |
8.4% |
5.1% |
|
MINNESOTA |
20.0% |
11.2% |
27.2% |
30.4% |
4.4% |
6.8% |
|
MISSISSIPPI |
35.7% |
15.1% |
23.4% |
14.8% |
4.2% |
6.7% |
|
MISSOURI |
28.9% |
12.3% |
22.3% |
26.2% |
3.3% |
7.0% |
|
MONTANA |
0.0% |
14.3% |
42.7% |
21.0% |
4.2% |
17.7% |
|
NEBRASKA |
22.8% |
10.3% |
35.5% |
20.9% |
3.1% |
7.4% |
|
NEVADA |
39.2% |
25.6% |
21.9% |
0.0% |
0.0% |
13.3% |
|
NEW HAMPSHIRE |
0.0% |
16.7% |
66.0% |
1.9% |
7.6% |
7.9% |
|
NEW JERSEY |
16.1% |
10.2% |
46.6% |
17.7% |
4.6% |
4.7% |
|
NEW MEXICO |
39.0% |
12.0% |
12.4% |
17.6% |
4.1% |
14.9% |
|
NEW YORK |
18.7% |
7.9% |
32.0% |
29.2% |
7.9% |
4.4% |
|
NORTH CAROLINA |
22.5% |
13.3% |
21.5% |
30.8% |
5.5% |
6.5% |
|
NORTH DAKOTA |
22.1% |
19.2% |
29.4% |
10.3% |
4.8% |
14.2% |
|
OHIO |
21.2% |
10.1% |
28.8% |
30.8% |
2.5% |
6.5% |
|
OKLAHOMA |
29.8% |
10.6% |
15.4% |
23.8% |
3.1% |
17.3% |
|
OREGON |
0.0% |
10.3% |
31.4% |
40.6% |
4.8% |
13.0% |
|
PENNSYLVANIA |
19.3% |
10.5% |
28.3% |
24.4% |
4.9% |
12.5% |
|
RHODE ISLAND |
16.8% |
12.4% |
41.9% |
21.9% |
3.1% |
3.9% |
|
SOUTH CAROLINA |
27.1% |
9.9% |
26.9% |
24.8% |
3.1% |
8.4% |
|
SOUTH DAKOTA |
37.1% |
13.7% |
36.4% |
0.0% |
2.5% |
10.2% |
|
TENNESSEE |
47.3% |
14.0% |
22.0% |
1.2% |
4.5% |
11.0% |
|
TEXAS |
31.9% |
18.1% |
37.5% |
0.0% |
0.0% |
12.4% |
|
UTAH |
33.0% |
8.5% |
23.5% |
26.5% |
4.2% |
4.3% |
|
VERMONT |
11.4% |
14.1% |
44.6% |
20.0% |
2.8% |
7.2% |
|
VIRGINIA |
16.3% |
14.0% |
31.2% |
28.1% |
2.5% |
7.9% |
|
WASHINGTON |
46.1% |
13.4% |
31.8% |
0.0% |
0.0% |
8.8% |
|
WEST VIRGINIA |
21.6% |
18.9% |
19.9% |
20.4% |
6.5% |
12.7% |
|
WISCONSIN |
19.3% |
8.9% |
33.4% |
29.0% |
4.1% |
5.2% |
|
WYOMING |
30.7% |
6.2% |
37.4% |
0.0% |
0.0% |
25.7% |
|
Selective sales taxes include taxes on alcoholic beverages, amusements, insurance premiums, motor fuels, pari-mutuels, public utilities, tobacco sales, etc. Source: Calculations by Kentucky Long-Term Policy Research Center using U.S. Census Bureau data on state and local finances |
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