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%

Source: NCSL calculations based on data from the Bureau of the Census, 2013