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.
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State Reliance on Major Tax Sources, 2009
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State
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General sales and gross receipts
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Individual income
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Selective sales taxes
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Corporation net income
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Property taxes
|
Other taxes
|
|
United States
|
31.9%
|
34.4%
|
16.0%
|
5.6%
|
1.8%
|
10.3%
|
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Alabama
|
24.9%
|
32.1%
|
25.7%
|
5.9%
|
3.8%
|
7.6%
|
|
Alaska
|
X
|
X
|
4.9%
|
12.8%
|
2.2%
|
80.1%
|
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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%
|
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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%
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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%
|
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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%
|
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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%
|
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Source: NCSL calculations based on data from the Bureau of the Census, 2010
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