State Reliance on Major Tax Sources (2013)

States very in their tax composition, but all depend on an assortment of taxes to fund government operations. Personal income and general sales taxes serve as the principal revenue sources for most 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. Miscellaneous taxes, such as severance taxes can also play a role in overall tax picture. The following table provides information on each state’s reliance on each tax.
 

State Reliance on Major Tax Sources, 2013
 

State

General sales and
gross receipts

Individual
income

Selective
sales taxes

Corporation
net income

Property
taxes

Other
taxes

United States

30.1%

36.6%

16.3% 5.3% 1.6%

 10.1%

Alabama 

    25.2%

34.6%

25.6% 4.1%

3.5%

7.0%

Alaska 

Not Levied Not Levied 4.9%

12.3%

1.9%

80.9%

Arizona 

48.0%

25.2%

12.9% 4.9% 5.7%

3.3%

Arkansas 

33.0% 30.9%

13.8%

4.7%

11.9%

5.7%

California 

25.5% 50.2% 10.6%

5.6%

1.5%

6.6%

Colorado 

21.5%

49.2%

16.6%

5.8%

Not Levied

7.0%

Connecticut 

23.9%

48.4%

17.9%

3.5%

Not Levied

6.2%

Delaware 

Not Levied

33.8%

14.6%

9.3%

Not Levied

42.4%

Florida 

60.1%

Not Levied

22.4%

6.0%

0.0%

11.5%

Georgia 

29.7%

49.3%

12.0%

4.5%

0.3%

4.2%

Hawaii 

48.3% 28.5% 16.2% 2.0%

Not Levied

4.9%

Idaho 

37.0% 36.1% 12.5% 5.6%

Not Levied

8.7%

Illinois 

21.1%

42.7%

16.9%

11.5%

0.2%

7.6%

Indiana 

40.1%

29.4%

20.7%

4.6%

0.0%

5.1%

Iowa 

30.1%

41.0% 13.0%

5.1%

Not Levied

10.7%

Kansas 

38.0%

38.8%

11.1%

5.0%

1.0%

6.0%

Kentucky 

27.9%

34.4% 19.3% 6.0%

5.2%

7.2%

Louisiana 

30.6%

29.7% 23.3% 2.7%

0.6%

13.1%

Maine 

27.6%

39.4%

18.2%

4.4%

1.0%

9.3%

Maryland 

22.7%

42.5%

17.8% 5.3% 4.1%

7.6%

Massachusetts 

21.7%

53.9% 9.5% 7.9%

0.0%

7.0%

Michigan 

33.6%

32.8% 15.3% 3.6% 7.8%

6.9%

Minnesota 

23.8%

42.6%

15.6% 6.5%

3.9%

7.6%

Mississippi 

43.1%

23.7% 18.6%

5.6%

0.3%

8.6%

Missouri 

28.3%

48.3% 14.7% 3.4%

0.3%

5.0%

Montana 

Not Levied

39.5%

21.1% 6.5% 9.9% 22.9%

Nebraska 

35.4%

44.5% 11.2% 5.8%

0.0%

3.0%

Nevada 

51.8%

Not Levied

26.1%

Not Levied

3.3% 18.8%

New Hampshire 

Not Levied

4.2%

39.9%

23.3%

16.9%

15.7%

New Jersey 

29.1%

41.6%

12.9%

7.8%

0.0%

8.5%

New Mexico 

37.8%

23.9% 13.1%

5.1%

1.4%

18.6%

New York 

16.4%

54.6%

15.1%

6.7%

Not Levied

7.2%

North Carolina 

23.5%

46.6%

17.3%

5.4%

Not Levied

7.2%

North Dakota 

23.9%

12.1%

9.3% 4.3%

0.1%

50.3%

Ohio 

31.6%

36.1% 18.3% 1.0% Not Levied 13.0%

Oklahoma 

28.3% 32.8% 15.0%

6.6%

Not Levied

17.3%

Oregon 

Not Levied

68.3% 14.9% 5.0%

0.2%

11.5%

Pennsylvania 

27.2%

31.7% 23.1% 6.5%

0.2%

11.2%

Rhode Island 

30.0%

37.0%

21.6%

4.9%

0.1%

6.4%

South Carolina 

36.7%

38.5%

14.6%

4.4%

0.1%

5.6%

South Dakota 

55.7%

Not Levied

24.4% 2.4%

Not Levied

17.5%

Tennessee 

53.6% 2.1% 20.2%

10.2%

Not Levied

13.9%

Texas 

50.5%

Not Levied

25.4%

Not Levied

Not Levied

24.0%

Utah 

29.8%

45.1%

13.5%

5.2%

Not Levied

6.4%

Vermont 

12.1%

23.0%

22.1%

3.7%

33.8%

5.4%

Virginia 

19.3%

56.8%

12.9%

4.0%

0.2%

6.7%

Washington 

59.6%

Not Levied

18.9%

Not Levied

10.4%

11.1%

West Virginia 

23.3%

33.4%

24.6%

4.5%

0.1%

14.0%

Wisconsin 

26.7%

43.7%

16.2%

5.8% 0.9%

6.7%

Wyoming

32.1%

Not Levied

5.7%

Not Levied

15.2%

47.0%

 

31.0% 34.2% 17.4% 5.3% 1.8% 10.3%31.0% 34.2% 17.4% 5.3% 1.8% 10.3% 
Source: NCSL calculations based on data from the Bureau of the Census, 2013