State Reliance on Major Tax Sources (2009)

States vary in their tax mix, but all depend on various major and numerous minor taxes to fund government operations. Personal income and general sales taxes serve as the principal revenue sources for many states, although some may levy only one of these taxes or, in a few instances, neither of them. A few states rely heavily on business taxes, either through a corporate income tax or some other business levy. States with extensive natural resources tend to rely on severance taxes for a sizeable proportion of total revenues. Miscellaneous taxes also play a role in overall tax performance. The following table provides information on states tax mix and its relative reliance on each.

State Reliance on Major Tax Sources, 2009

State

General sales and gross receipts

Individual income

Selective sales taxes

Corporation net income

Property taxes

Other taxes

United States

31.9%

34.4%

16.0%

5.6%

1.8%

10.3%

Alabama 

24.9%

32.1%

25.7%

5.9%

3.8%

7.6%

Alaska 

X

X

4.9%

12.8%

2.2%

80.1%

Arizona 

50.4%

17.4%

15.2%

5.3%

7.4%

4.2%

Arkansas 

37.0%

30.0%

13.2%

4.6%

9.8%

5.3%

California 

28.7%

43.9%

7.3%

9.4%

2.3%

8.3%

Colorado 

24.5%

50.7%

13.5%

3.8%

X

7.5%

Connecticut 

25.4%

49.3%

16.5%

3.4%

X

5.3%

Delaware 

X

32.5%

16.9%

7.4%

X

43.2%

Florida 

60.2%

X

23.9%

5.7%

0.0%

10.2%

Georgia 

33.0%

48.5%

10.5%

4.3%

0.5%

3.1%

Hawaii 

52.2%

28.4%

14.1%

1.7%

X

3.6%

Idaho 

38.0%

37.1%

11.6%

4.5%

X

8.8%

Illinois 

25.5%

31.4%

24.0%

9.4%

0.2%

9.5%

Indiana 

41.6%

29.0%

17.8%

5.6%

0.1%

5.9%

Iowa 

31.5%

38.7%

15.3%

3.8%

X

10.7%

Kansas 

33.3%

40.8%

12.2%

5.5%

1.2%

7.0%

Kentucky 

29.3%

34.0%

18.5%

4.0%

5.3%

9.0%

Louisiana 

29.6%

29.4%

20.5%

6.1%

0.6%

13.8%

Maine 

29.0%

39.3%

18.0%

4.1%

1.2%

8.4%

Maryland 

25.5%

42.8%

15.1%

5.0%

4.6%

7.1%

Massachusetts 

19.9%

54.4%

10.4%

9.2%

0.0%

6.1%

Michigan 

40.2%

25.6%

15.0%

2.8%

9.9%

6.5%

Minnesota 

25.5%

40.5%

17.4%

4.5%

4.2%

7.9%

Mississippi 

46.5%

22.8%

17.1%

5.0%

0.8%

7.9%

Missouri 

29.3%

46.1%

15.2%

2.7%

0.3%

6.4%

Montana 

X

34.4%

22.0%

6.8%

9.8%

27.1%

Nebraska 

37.6%

40.0%

12.8%

5.0%

0.0%

4.6%

Nevada 

48.2%

X

29.8%

X

3.7%

18.3%

New Hampshire 

X

4.6%

39.0%

23.2%

18.5%

14.7%

New Jersey 

30.1%

39.2%

13.0%

8.8%

0.0%

8.8%

New Mexico 

38.9%

19.2%

12.5%

4.2%

1.3%

23.9%

New York 

17.0%

56.7%

14.1%

6.8%

X

5.4%

North Carolina 

24.2%

46.6%

16.9%

4.4%

X

7.8%

North Dakota 

25.2%

15.3%

13.9%

5.4%

0.1%

40.1%

Ohio 

30.6%

34.7%

20.1%

2.2%

X

12.4%

Oklahoma 

26.5%

31.2%

12.2%

4.2%

X

25.9%

Oregon 

X

73.2%

10.0%

3.5%

0.3%

12.9%

Pennsylvania 

28.3%

31.8%

21.9%

5.8%

0.2%

12.1%

Rhode Island 

31.5%

37.2%

22.0%

4.2%

0.1%

5.1%

South Carolina 

40.7%

32.9%

16.3%

3.1%

0.1%

6.8%

South Dakota 

56.7%

X

24.5%

3.7%

X

15.1%

Tennessee 

60.9%

2.1%

15.7%

7.8%

X

13.4%

Texas 

51.6%

X

25.8%

X

X

22.7%

Utah 

32.2%

42.8%

12.1%

4.5%

X

8.5%

Vermont 

12.8%

21.3%

20.0%

3.5%

36.4%

6.1%

Virginia 

20.8%

55.1%

13.2%

3.9%

0.2%

6.9%

Washington 

61.2%

X

18.7%

X

10.9%

9.2%

West Virginia 

23.2%

32.5%

23.3%

8.8%

0.1%

12.1%

Wisconsin 

28.2%

42.9%

17.4%

4.3%

0.9%

6.2%

Wyoming 

35.8%

X

4.7%

X

10.4%

49.1%

Source: NCSL calculations based on data from the Bureau of the Census, 2010