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
|