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VALUES ('ID','IDAHO','6.00% ','0.00% - 3.0%','50.40','56.40','57','10.92','Lowest rate: 1.6% Highest rate: 7.4%','None','Social Security, Tier 1, Tier 2 Railroad EXEMPT','Follows federal tax rules','0.69% of market value less deduction for primary residence, if applicable [median- $1188]','None','None','None',19,21,24,3,22,46),('MN','MINNESOTA','6.85%','0.00% - 1.00%','47.00','53.00','123','8.83','Lowest rate: 5.35% Highest rate: 9.85%','NONE','TAXABLE inc Social Security, Railroad EXEMPT','TAXABLE','no information','no information','No inheritance, limited estate tax','no information',41,44,39,17,40,38),('AL','ALABAMA','4.0%','0.0% - 8.5%','39.27','46.25','42.5','18.24','Lowest rate: 2.0% Highest rate: 5.0%','Full','Exempt','Exempt','ad volarem 6.5 mills, each city county may have own rate','NONE','No inheritance, limited estate tax','No tax on personal items such as boats & computers',20,21,17,13,33,14),('GA','GEORGIA','4.0%','1.00% - 4.00%','51.02','60.58','37','3.79','Lowest rate: 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Med rate $1.30/1000','no information','No inheritance, limited estate tax','Taxable value of tangible personal property and real property except residential property ',11,6,13,2,23,27),('AZ','ARIZONA','6.0% on average (gross receipts tax)','0.00% - 7.10%','37.40','51.40','200','3.00','Lowest rate: 2.59% Highest rate: 4.54%','NONE','TAXED Social Security and Railroad Retirement benefits are exempt','TAXED above $2500','Property tax is administered by county assessors. AZ also taxes personal property','no information','No inheritance or gift tax. Estate tax does not apply to decedents whose date of death is ','Water Use Tax: 65 cents per 1,000 gallons of water used',22,24,23,4,45,2),('NM','NEW MEXICO','5.125%','0.125% - 6.625%','37.28','47.28','166','6.06','Lowest rate: 1.7%; Highest rate: 4.9% ','NONE','TAXED with some exemptions','TAXED SAME AS ABOVE','Statewide weighted avg rates, (total obligations/total net taxable value) about 26.47 (res','no information','Inheritance may be reflected in a taxpayer\'s modified gross income and taxed that way','Note on propert tax: One-third of the property\'s market value (assessment) is its taxable ',28,35,19,1,47,17),('HI','HAWAII','4.00%','0.00% - 0.50%','61.55','65.34','320','5.98','Lowest rate: 1.4%; Highest rate: 11.00%','NONE','Social Security, military, federal, state/local, and some private pensions are exempt','NOT TAXED','Real property and land are assessed at 100% \"fair market value','no information','No inheritance, limited estate tax','Local option taxes may add 8.8 to 18 cents to fuel tax',24,11,38,9,29,11),('CA','CALIFORNIA','7.50%','0.00% - 2.5%','59.32','61.68','87','3.30','Lowest rate: 1.0% Highest rate: 13.30%','NONE','All private, local, state and federal pensions are fully taxed','Follows federal tax rules','Property is assessed at 100% of full cash value','no information','no inheritance tax. California estate tax related to federal estate tax collection','No Information',48,45,49,15,43,16),('AK','ALASKA','0.00%','0.00% - 7.50%','30.65','37.15','200','12.80','No State Personal Income Tax','N/A','None','None','Only 25 municipalities levy a property tax','None','No inheritance, limited estate tax','Alaska taxes both real and personal property',4,27,1,27,4,47),('OR','OREGON','0.00%','Local Fuel Taxes - 0.00% - 5.00%','49.49','54.75','118','22.73','Lowest rate: 5.00%; Highest rate: 9.90%','$5000','Generally, retirement income is subject to Oregon tax','Federal retirees, including military personnel, may be able to subtract some or all of the','Tax rates are set by the counties','TAXED','Oregon inheritance tax return is required to be filed whenever a federal estate tax return','No Information',9,20,34,14,5,30),('WA','WASHINGTON','6.50%','0.50% - 3.10%','62.90','68.90','302.5','35.22','0.00%','N/A','NOT TAXED','NOT TAXED','Properties are appraised at 100% of fair market value','no information','A new Washington estate tax took effect May 17, 2005','Tax is 6.8% on sales and leases of motor vehicles',12,36,1,21,50,36),('NV','NEVADA','6.85%','0.00% - 1.25%','52.25','52.96','80','3.60','0.00%','N/A','NOT TAXED','NOT TAXED','The assessed valuation for tax purposes is based on 35% of the fair market value ','no information','No inheritance, limited estate tax','Property taxes are applied to property of every kind and nature, incl real and personal pr',3,1,1,16,44,42),('ND','NORTH DAKOTA','5.00%','0.00% - 3.00%','41.40','47.40','44','4.66','Lowest rate: 1.22%; Highest rate: 3.22%','NONE','TAXED over $5000','TAXED over $5000','Residential property is taxed as 9% of assessed value','no information','Estate tax based on a decedent\'s total gross estate (limit as fed 706)','Out-of-state government pensions are fully taxed',30,30,35,5,27,34),('SD','SOUTH DAKOTA','4.00%','0.00% - 2.00%','48.40','54.40','153','4.68','NO STATE PERSONAL INCOME TAX','N/A','NOT TAXED','NOT TAXED','Property is assessed at 85% of market value between counties','no information','No inheritance, limited estate tax','No Information',2,1,1,12,37,37),('NE','NEBRASKA','5.50%','0.00% - 2.00%','45.40','50.80','64','3.75','Lowest rate: 2.46%; Highest rate: 6.84%','NONE','Railroad Retirement exempt. Out-of-state government pensions fully taxed','Follows federal tax rules','Real property is assessed at 100% its actual (market) value','no information','Nebraska\'s inheritance tax, is collected at the county level','Estate tax repealed for decedents dying or transfers made on or after Jan 1,2007',42,32,33,48,42,12),('KS','KANSAS','6.5%','0.00% - 5.00%','42.43','50.43','79','2.50','Lowest rate: 2.7%; Highest rate: 4.60%','NONE','Out-of-state government pensions TAXED. Railroad retirement exempt. SS TAXED if fed adj i','NOT TAXED','Taxable property is assessed at its fair market value','no information','A new estate tax is in effect and will apply through 2009','The effective property tax burden for renters is 15 percent of total rent',33,37,21,32,17,8),('OK','OKLAHOMA','4.50%','0.00% - 6.50%','35.40','38.40','103','5.56','Lowest rate: 0.50%; Highest rate: 5.25%','Full but higher rates apply to the remaining taxable income','TAXED with exclusions','TAXED with exclusions','Real property is assessed at an amount between 11% and 13.5% of its fair cash value','no information','There is no inheritance tax but there is an estate tax','Gasahol 17 cents per gallon',18,7,26,23,31,1),('AR','ARKANSAS','6.5%','0.0% - 5.5%','40.20','47.20','115','6.57','Lowest rate: 1.0% Highest rate: 7.0%','NONE','TAXED above $6000, SS, VA, WC, RR are exempt','TAXED above $6000','Assessed at 20% of true market value','no information','No inheritance, estate tax repealed after Jan 1, 2005','No Information',35,34,31,18,35,23),('IA','IOWA','6.00%','0.00% - 2.00%','50.40','57.90','136','12.99',' Lowest rate: 0.36%; Highest rate: 8.98%','Full','TAXED with minimal exclusions','TAXED with minimal exclusions','Iowa has more than 2,000 taxing authorities. All property is assessed at 100% of market v','no information','TAXED ranges from 1% to 15%. TAX on estates greater than 25k','No Information',44,46,46,33,26,35),('IL','ILLINOIS','6.25%','0.00% - 4.25%','51.87','59.36','198','8.55','Flat rate of 3.75% of federal adjusted gross income','NONE','NOT TAXED','NOT TAXED','Most property in the state is assessed at 33.33% of its market value','no information','No inheritance, limited estate tax','Cigarette tax: Chicago $3.66, Evanston $3.30, Cicero $3.14, Rosemont $3.03, parts of Cook ',23,28,10,41,39,43),('IN','INDIANA','7.00%','0.00%','51.70','65.56','99.5','2.68',' Flat rate of 3.3% of federal adjusted gross income','NONE','SS exempt, pesions TAXED above 2000, out of state pensions TAXED fully','FULLY TAXED, age 62 TAXED above 2000','Assessed 100% of true value, subject to taxation by a variety of taxing units (schools, co','no information','Inheritance tax (Class A) ranges from 1% to 10% , Estate TAX','No Information',14,23,11,7,19,13),('OH','OHIO','5.75%','0.00% - 2.25%','46.40','52.40','125','9.84','Lowest rate: 0.53%; Highest rate: 5.33%','NONE','TAXED Social Security Exempt','TAXED','Assessed value is 35% of market value','no information','No inheritance tax but an ESTATE TAX is levied ','Several cities levy municipal income taxes',47,33,47,46,36,15),('KY','KENTUCKY','6.00%','0.00%','44.40','47.40','60','6.86','Low - 2.0%; High - 6.0%','NONE','Social Security, Railroad Retirement benefits, and Roth IRA proceeds are exempt','taxed ABOVE $41,100','real property tax rate is 13.6 cents per each $100 of assessed value','no information','Tax but all Class A beneficiaries exempt, estate tax with exeptions','No Information',34,38,36,20,7,48),('LA','LOUISIANA','4.00%','0.00% - 7.666%','38.41','44.41','36','2.50','Lowest rate: 2.00%; Highest rate: 6.00%','Full','Exempt generally, with exceptions','Exempt','Property assessments are based on 10% of the fair market value of the property','no information','Inheritance tax not applicable deaths after Jun 30, 2004. Estate transfer tax levied','No Information',33,19,24,22,46,10),('MO','MISSOURI','4.225%','0.50% - 6.625%','35.70','41.70','17','2.00','Lowest rate: 1.50%; Highest rate: 6.00%','Deduction for amount of federal tax paid','Taxed generally with some exemptions','Taxed generally with some exemptions','Residential property is assessed at 19% of its fair market value','no information','NONE for deaths after Jan 1, 2005','Personal property is assessed at rates ranging from 5% to 33.3%',16,5,27,11,22,4),('MS','MISSISSIPPI','7.00%','0.00% - 1.00%','37.19','42.80','68','7.10','Lowest rate: 3.00%; Highest rate: 5.00%','NONE','Exempt','Retired pay is exempt after January 1, 1994','SF res property is taxed at 10% of assessed value, personal property assessed at 15% of va','no information','There is no inheritance tax. An estate tax is imposed ','Motor vehicles are taxed at 30% of their value',19,10,18,29,34,5),('TN','TENNESSEE','7.0%','1.50% - 2.75%','39.80','42.80','62','4.46','6.00% - Applies to interest and dividend income only.','N/A','Exempt generally, with exceptions','Exempt generally, with exceptions','Depending on the location of the residence, homeowners will be assessed property taxes fro','A 6% tax is levied on stock dividends and interest from bonds and other obligations','5.5% to 9.5%, estate tax is limited and related to federal estate tax collection','Cigarettes: 77.5 cents/pack of 25',17,12,8,38,48,32),('WI','WISCONSIN','5.00%','0.00% - 1.75%','51.30','57.30','252','3.25',' Lowest rate: 4.00%; Highest rate: 7.65%','NONE','Taxed generally, social security, railroad exempt.','Exempt','Homeowners/Renters TAXED above $24,500','no information','There is no inheritance tax but Wisconsin does have an estate tax. ','No Information',38,29,44,31,18,25),('SC','SOUTH CAROLINA','6.00%','0.00% - 3.00%','35.15','41.15','57','5.42','Lowest rate: 0.00%; Highest rate: 7.00%','NONE','Retirement income is taxed. Social Security exempt','TAXED above $2000 under 65, $10,000 over 65 if 20 yrs service','The market value of a legal residence and up to 5 acres of surrounding land is assessed at','no information','There is no inheritance tax and the estate tax is related to federal estate tax collection','No Information',25,9,29,26,13,41),('NC','NORTH CAROLINA','4.750%','2.00% - 3.00%','54.65','60.65','45','13.02','5.75%','NONE','Govt: TAXED above $4000 with exception, private TAXED above $2000, SS exempt','TAXED above $4000 with exception','All property, real and personal, is subject to taxation and is assessed based on 100% of a','no information','There is no inheritance tax and the estate tax is related to federal estate tax collection','No Information',42,26,37,37,38,6),('WV','WEST VIRGINIA','6.00%','0.00% - 1.00%','53.00','59.00','55','2.82','Lowest rate: 3.00%; Highest rate: 6.50%','NONE','IRA distribution or pension income that is taxable and included in federal adjusted gross ','TAXED over $2000 with rules','Primary beneficiaries are county boards of education, Property is assessed at 60% of fair ','TAXED','There is no inheritance and the estate tax is limited and related to federal estate tax co','Total tax rate varies for each of the four classes of property, which consists of personal',38,25,41,24,20,33),('VA','VIRGINIA','4.30%','1.00% - 2.20%','40.73','50.43','30','20.56','Lowest rate: 2.00%; Highest rate: 5.75%','NONE','$12,000 exemption with limitations','Follows federal tax rules','Based on 100% of fair market value','no information','No inheritance tax. Estate tax repealed for estates of decedents whose date of death occur','Tangible personal property is also taxed at the local level and is based on a percentage o',15,4,20,28,6,29),('MD','MARYLAND','6.00%','0.00%','50.50','57.25','200','4.41','Lowest rate: 2.00%; Highest rate: 5.75%','NONE','Social Security, Railroad exempt, all others TAXED','TAXED','No restrictions or limitations are imposed by the state, meaning cities and counties can s','no information','Inheritance TAXED. The estate tax is limited to federal estate tax collection. ','No Information',24,14,50,34,10,31),('NJ','NEW JERSEY','7.00%','0.00%','32.90','41.90','270','5.50','Lowest rate: 1.40%; Highest rate: 8.97%','NONE','Pensions, annuities, and certain IRA withdrawals are taxable, several rules apply','EXEMPT','Property taxation is local','no information','Inheritance tax with exemptions. Estates TAXED.','No Information',50,39,48,50,41,24),('PA','PENNSYLVANIA','6.00%','0.00% - 2.00%','73.70','93.40','160','7.22','Flat rate of 3.07%','NONE','Retirement income is not taxed after age 59 1/2 if, Rules','Those who retire from the military with either years of service or age, retirement income ','The tax cannot exceed 30 mills on the assessed valuation of the property without special p','no information','Inheritance TAXED. The estate tax is limited to federal estate tax collection. ','No Information',28,41,12,47,24,26),('NY','NEW YORK','4.00%','0.00% - 5.00%','62.67','68.23','435','6.44','Lowest rate: 4.0%; Highest rate: 8.82%','NONE','SS, civil service, NY state/local govt pensions exempt. Up to $20,000 of qualified privat','EXEMPT','Property taxation is limited to real property','no information','No inheritance tax. Estate tax with rules.','No Information',49,22,43,45,49,44),('CT','CONNECTICUT','6.35%','None','55.91','74.70','340','5.40','Lowest rate: 3.0% Highest rate: 6.7%','None','All out-of-state government and federal civil service pensions are fully taxed. SS exempt ','Follows federal rules','All assessments are at 70% of fair market value','no information','Estate tax which taxes the transfer of estates valued at $2 million or more','No Information',37,18,25,49,25,21),('RI','RHODE ISLAND','7.00%','0.00%','52.40','58.40','350','3.75','Lowest rate: 3.75%, Highest rate: 5.99%','NONE','RRt benefits exempt. Out-of-state govt pensions fully TAXED. SS is TAXED to the extent it','Follows federal tax rules','Taxes are assessed and collected by the local jurisdiction','no information','No inheritance tax. Estates TAXED','Fire district taxes are collected in some rural communities',46,40,42,43,30,50),('MA','MASSACHUSETTS','6.25%','0.00%','44.94','50.94','251','4.05','Flat rate of 5.15% of federal adjusted gross income','NONE','Social Security, civil service, state/local government pensions are exempt','NOT TAXED','Massachusetts does not provide for a general homestead exemption ','no information','No inheritance tax and a limited estate tax on estates valued at $1,000,000 or more','Pension income from other state or local governments that do not tax pension income from M',32,47,16,44,9,49),('VT','VERMONT','6.00%','0.00% - 1.00%','49.13','56.40','262','0.00','Lowest rate: 3.55%; Highest rate: 8.95%','NONE','No exemptions, except Railroad Retirement. Out-of-state govt pensions are fully taxed','Follows federal tax rules','Real estate taxes have two components; school property tax and municipal property tax','no information','No inheritance tax. Estates TAXED','Sales tax is 9% of prepared foods and restaurant meals and lodging',43,31,45,42,15,22),('NH','NEW HAMPSHIRE','0.00%','9.00% tax on hotels; 9.00% tax on rental cars','42.23','48.23','168','0.00','Limited to 5.00% tax on dividends and interest income only','N/A','NOT TAXED','NOT TAXED','Local property taxes, based upon assessed valuation, are assessed, levied and collected by','See above','No inheritance or estate tax','No Information',8,50,9,39,1,39),('ME','MAINE','5.50%','0.00%','48.41','55.61','200','5.81','Lowest rate: 6.50%; Highest rate: 7.95%','NONE','TAXED above $6000, with rules','Follows federal tax rules','All real and personal property subject to local and, if authorized by the legislature, sta','no information','There is no inheritance tax. Maine has partially decoupled from the federal estate tax la','No Information',40,43,40,40,8,40); /*!40000 ALTER TABLE `tax` ENABLE KEYS */; UNLOCK TABLES; -- -- Table structure for table `tax_rates` -- DROP TABLE IF EXISTS `tax_rates`; /*!40101 SET @saved_cs_client = @@character_set_client */; /*!40101 SET character_set_client = utf8 */; CREATE TABLE `tax_rates` ( `state_id` varchar(4) NOT NULL, `state_name` varchar(30) NOT NULL, `sales` varchar(90) NOT NULL, `local` varchar(90) NOT NULL, `gas` varchar(90) NOT NULL, `fuel` varchar(90) NOT NULL, `cigarette` varchar(90) NOT NULL, `liquor` varchar(90) NOT NULL, `excise` varchar(90) NOT NULL, `personal` varchar(90) NOT NULL, `utility` varchar(90) NOT NULL, `utility_local` varchar(90) NOT NULL, `food` varchar(90) NOT NULL, `clothing` varchar(90) NOT NULL, `property` varchar(90) NOT NULL, `population` varchar(90) NOT NULL, `households` varchar(90) NOT NULL, `insurance` varchar(90) NOT NULL, `license` varchar(90) NOT NULL, `dining` varchar(90) NOT NULL, `rec` varchar(90) NOT NULL, `state_other` varchar(90) NOT NULL, `local_other` varchar(90) NOT NULL, PRIMARY KEY (`state_id`) ) ENGINE=MyISAM DEFAULT CHARSET=utf8; /*!40101 SET character_set_client = @saved_cs_client */; -- -- Dumping data for table `tax_rates` -- LOCK TABLES `tax_rates` WRITE; /*!40000 ALTER TABLE `tax_rates` DISABLE KEYS */; INSERT INTO `tax_rates` VALUES ('AK','ALASKA','0','.035','.184','.244','2.00','0','5.46','0','.007','.411','0','0','0.0106','683000','233252','53000000','25160000','unk','unk','9047000','38055000'),('AL','ALABAMA','.04','.04','.393','.463','.425','.04','5.23','','.147','.503','.04','0','.0030','4628000','1788692','273000000','30460000','unk','unk','192351000','473372000'),('AR','ARKANSAS','.06','.0325','.402','.472','.59','.06','1.19','','.045','.280','.02','.06','.0049','2835000','1087542','125000000','44840000','unk','unk','126311000','28611000'),('AZ','ARIZONA','.063','.0215','.374','.524','2.00','.063','1.33','','.007','.630','0','.063','0.0052','6339000','2204013','397000000','34610000','unk','unk','0','519674000'),('CA','CALIFORNIA','.0875','.01','.711','.810','.87','.0875','1.23','','.020','.573','0','.0875','0.0050','36553000','12097894','2233000000','295000000','.0875','.0875','88812000','4967180000'),('CO','COLORADO','.029','.035','.404','.449','.84','.0652','.88','.0463','.002','.437','0','.0652','0.0058','4862000','1819037','192000000','78240000','.0652','.0652','0','452687000'),('CT','CONNECTICUT','.06','0','.656','.678','2.00','.06','1.77','Low - 3.0%; High - 5.0%','.068','.167','.06','.06','0.0140','3502000','1323838','238000000','49630000','.06','.06','183773000','156440000'),('DE','DELAWARE','0','0','.414','.464','1.15','5.46','2.20','Low 2.2% High 5.95%','.050','.315','Social Security exempt. Pensions taxed ','TAXED above $2000','.0042','865000','317640','69000000','3200000','49','28','81783000','143353000'),('FL','FLORIDA','.06','.0175','.545','.566','.339','no information','3.08','.109','.109','.392','NOT TAXED','NOT TAXED','.0080','18251000','7048800','765000000','182030000','13','1','614444000','1579825000'),('GA','GEORGIA','.04','.015','.493','.577','.37','3.79','2.10','','NONE','.448','Social Security exempt. Pensions TAXED above 35,000','TAXED same as regular pension','.0075','9545000','3320278','332000000','73340000','8','30','0','492989000'),('HI','HAWAII','.04','0','.52','.724','2.00','no information','2.79','Low - 1.4%; High - 8.25%','.106','.212`','Social Security, military, federal, state/local, and some private pensions are exempt','NOT TAXED','.0023','1283000','430007','87000000','900000','11','38','200651000','124496000'),('IA','IOWA','.06','.01','.404','.479','1.36','no information','3.67','','Full','.250','TAXED with minimal exclusions','TAXED with minimal exclusions','.0125','2988000','1200833','131000000','39550000','46','46','0','65381000'),('ID','IDAHO','.06','.015','.434','.494','.57','.06','2.87','','.002','.140','0','.06','.0067','1499000','532135','87000000','37480000','17','32','5612000','71789000'),('IL','ILLINOIS','.0625','.02625','.572','.644','.98','no information','1.81','','.153','.262','NOT TAXED','NOT TAXED','.0153','12853000','4691020','367000000','115450000','28','10','1005354000','754755000'),('IN','INDIANA','.07','0','.515','.692','.995','no information','1.09','','.002','.296','SS exempt, pesions TAXED above 2000, out of state pensions TAXED fully','.07','.0096','6345000','2443010','187000000','228970000','23','11','9097000','170016000'),('KS','KANSAS','.053','.015','.434','.514','.79','no information','.99','%','.0004','.365','Out-of-state government pensions TAXED. Railroad retirement exempt. SS TAXED if fed adj i','NOT TAXED','.0124','2776000','1071938','122000000','41290000','37','21','22225000','70020000'),('KY','KENTUCKY','.06','0','.409','.399','.30','no information','.96','','0','.271','Social Security, Railroad Retirement benefits, and Roth IRA proceeds are exempt','taxed ABOVE $41,100','.0069','4241000','1653898','358000000','35070000','38','36','668971000','245967000'),('LA','LOUISIANA','.04','.03375','.384','.464','.36','no information','.98','','.002','.265','Exempt generally, with exceptions','Exempt','.0014','4293000','1676599','363000000','38020000','19','24','33050000','188515000'),('MA','MASSACHUSETTS','.05','0','.419','.479','2.51','no information','1.57','','NONE','.411','Social Security, civil service, state/local government pensions are exempt','0','.0091','6450000','2448032','402000000','98000000','47','16','321558000','251193000'),('MD','MARYLAND','.06','.022','.419','.479','2.00','no information','.66','','.027','.105','Social Security, Railroad exempt, all others TAXED','TAXED','.0070','5618000','2085647','269000000','54300000','14','50','790650000','1367297000'),('ME','MAINE','.05','0','.483','.555','2.00','no information','1.68','','.019','.069','TAXED above $6000, with rules','Follows federal tax rules','.0103','1317000','542158','81000000','24390000','43','40','88621000','39165000'),('MI','MICHIGAN','.06','0','.518','.603','2.00','no information','3.34','','.003','.207','Social Security, government exempt. Private pensions taxed above 43,440','Exempt','.0138','10072000','3887994','250000000','100770000','48','15','617504000','296791000'),('MN','MINNESOTA','.065','.005','.44','.50','1.50','.095','1.83','','unk','.299','0','.065','0.0091','5198000','2020144','311000000','99640000','unk','.065','175444000','252399000'),('MO','MISSOURI','.04225','0','.357','.42','.17','no information','.83','','.155','.235','Taxed generally with some exemptions','Taxed generally with some exemptions','.0086','5878000','2285280','288000000','47690000','5','27','66773000','402468000'),('MS','MISSISSIPPI','.07','.015','.372','.432','.18','no information','2.08','','.003','.235','Exempt','Retired pay is exempt after January 1, 1994','.0048','2919000','1084034','164000000','39340000','10','18','7521000','73683000'),('MT','MONTANA','0','0','.462','.522','1.70','no information','2.51','','.033','.094','TAXABLE INC Social security, Tier 1, Tier 2 Railroad EXEMPT','TAXABLE','.0082','958000','368268','61000000','44370000','16','22','36708000','30324000'),('NC','NORTH CAROLINA','.0450','.01','.486','.546','.35','9.94','3.09','','.040','.350','Govt: TAXED above $4000 with exception, private TAXED above $2000, SS exempt','','.0075','9061000','3409840','442000000','94930000','26','37','630350000','410146000'),('ND','NORTH DAKOTA','.05','0','.414','.474','.44','.07','1.05','','.051','.153','TAXED over $5000','TAXED over $5000','.0140','640000','270437','31000000','18520000','30','35','76823000','17776000'),('NE','NEBRASKA','.055','.075','.457','.517','.64','3.75','1.67','','.043','.370','Railroad Retirement exempt. Out-of-state government pensions fully taxed','Follows federal tax rules','.0174','1775000','695592','39000000','22450000','32','33','7326000','349090000'),('NH','NEW HAMPSHIRE','0','0','.38','.44','1.33','','.30','','.058','.072','NOT TAXED','not taxed','.0168','1316000','497054','80000000','22110000','50','9','305339000','39570000'),('NJ','NEW JERSEY','.07','0','.329','.419','2.575','4.40','1.74','','.130','.117','Pensions, annuities, and certain IRA withdrawals are taxable, several rules apply','EXEMPT','.0163','8686000','3141956','454000000','48450000','39','48','283761000','363786000'),('NM','NEW MEXICO','.05375','.0145','.364','.434','.91','6.06','2.72','','.008','.247','TAXED with some exemptions','TAXED SAME AS ABOVE','.0051','1970000','727820','95000000','22140000','35','19','151095000','91712000'),('NV','NEVADA','.065','.00625','.504','.49','.80','no information','1.49','','.004','.375','NOT TAXED','NOT TAXED','.0053','2565000','906719','216000000','22680000','1','1','41866000','464684000'),('NY','NEW YORK','.04','.02375','.597','.269','2.75','6.44','2.25','','.045','.275','SS, civil service, NY state/local govt pensions exempt. Up to $20,000 of qualified privat','EXEMPT','.0112','19298000','7114431','987000000','196860000','22','43','2845404000','4000216000'),('OH','OHIO','.055','.01','.464','.524','1.25','8.73','2.49','Low - 0.587%; High - 5.925%','.014','.188','TAXED Social Security Exempt','TAXED','.0130','11467000','4507821','440000000','118130000','33','47','0','511203000'),('OK','OKLAHOMA','.045','.03125','.354','.384','1.03','5.56','2.23','Low - 0.5%; High - 5.5%','.005','.234','TAXED with exclusions','TAXED with exclusions','.0071','3617000','1380595','172000000','34240000','7','26','29439000','103526000'),('OR','OREGON','0','0','.434','.487','1.18','20.76','5.79','Low - 5%; High - 9%','.003','.363','Generally, retirement income is subject to Oregon tax','Federal retirees, including military personnel, may be able to subtract some or all of the','.0080','3747000','1425340','55000000','66500000','20','34','0','643434000'),('PA','PENNSYLVANIA','.06','.005','.507','.636','1.35','6.65','2.70','.0307','.097','.217','Retirement income is not taxed after age 59 1/2 if, Rules','Those who retire from the military with either years of service or age, retirement income ','.0139','12433000','4860140','677000000','127460000','41','12','151798000','1827116000'),('RI','RHODE ISLAND','.07','no information','.494','.554','2.46','3.75','1.49','Low - 3.75%, High - 9.9%','.088','.147','RRt benefits exempt. Out-of-state govt pensions fully TAXED. SS is TAXED to the extent it','Follows federal tax rules','.0115','1058000','406089','53000000','2450000','40','42','109832000','44549000'),('SC','SOUTH CAROLINA','.06','.015','.352','.412','.07','5.42','2.42','Low - 3.0%; High - 7%','.013','.357','Retirement income is taxed. Social Security exempt','TAXED above $2000 under 65, $10,000 over 65 if 20 yrs service','.0057','4408000','1635907','129000000','58720000','9','29','108691000','405185000'),('SD','SOUTH DAKOTA','.04','.01','.424','.484','1.53','3.93','1.75','NO STATE PERSONAL INCOME TAX','.004','.254','NOT TAXED','NOT TAXED','.0130','796000','310331','58000000','26410000','1','1','55566000','45160000'),('TN','TENNESSEE','.07','.02','.398','.428','.62','4.40','1.92','Salaries, wages, Social Security, IRAs and pension income are not taxed','.043','.454','Exempt generally, with exceptions','Exempt generally, with exceptions','.0069','6157000','2366130','361000000','69950000','12','8','100701000','357935000'),('TX','TEXAS','.0625','.01','.384','.444','1.41','no information','1.55','NO STATE PERSONAL INCOME TAX','.043','.428','NOT TAXED','NOT TAXED','.0184','23904000','7978095','1168000000','198480000','42','7','3302921000','813426000'),('UT','UTAH','.0595','.01425','.429','.489','.695','11.12','4.66','.05','.014','.770','TAXED with some exemptions','TAXED under age 65 taxed over $4,800, over age 65 taxed above $7,500','.0057','2645000','791929','120000000','40300000','6','13','30332000','137219000'),('VA','VIRGINIA','.05','0','.384','.446','.30','19.00','5.66','Low - 2.0%; High - 5.75%','.019','.206','$12,000 exemption with limitations','Follows federal tax rules','.0066','7712000','2889688','374000000','65510000','4','20','711168000','1207189000'),('VT','VERMONT','.06','.005','.384','.504','1.99','.10','.41','Low - 3.6%; High - 9.5%','.018','.305','No exemptions, except Railroad Retirement. Out-of-state govt pensions are fully taxed','Follows federal tax rules','.0155','621000','248825','52000000','9980000','31','45','251897000','11041000'),('WA','WASHINGTON','.065','.012','.559','.619','2.025','19.51','5.58','NO STATE PERSONAL INCOME TAX','.064','.865','NOT TAXED','NOT TAXED','.0082','6468000','2450474','357000000','78120000','36','1','277477000','904999000'),('WI','WISCONSIN','.05','.005','.513','.573','1.77','3.25','1.19',' Low - 4.6%; High - 6.75%','.053','.215','Taxed generally, social security, railroad exempt.','Exempt','.0172','5602000','2219571','145000000','97330000','29','44','3928000','250265000'),('WV','WEST VIRGINIA','.06','0','.506','.566','.55','2.05','.94','Low - 3%; High - 6.5%','.088','.093','IRA distribution or pension income that is taxable and included in federal adjusted gross ','TAXED over $2000 with rules','.0046','1812000','740702','113000000','15770000','25','41','348233000','187212000'),('WY','WYOMING','.04','.005','.324','.384','.60','','.019','NO STATE PERSONAL INCOME TAX','.006','.246','NOT TAXED','NOT TAXED','.0051','523000','204935','20000000','31980000','1','1','0','44042000'),('DC','DISTRICT OF COLUMBIA','.0575','0','.384','.444','2.00','1.50','.63','unk','.043','.394','unk','unk','.0040','588000','220729','0','0','unk','unk','0','541277000'); /*!40000 ALTER TABLE `tax_rates` ENABLE KEYS */; UNLOCK TABLES; -- -- Dumping events for database 'lrbadmin_myjak21' -- -- -- Dumping routines for database 'lrbadmin_myjak21' -- /*!40103 SET TIME_ZONE=@OLD_TIME_ZONE */; /*!40101 SET SQL_MODE=@OLD_SQL_MODE */; /*!40014 SET FOREIGN_KEY_CHECKS=@OLD_FOREIGN_KEY_CHECKS */; /*!40014 SET UNIQUE_CHECKS=@OLD_UNIQUE_CHECKS */; /*!40101 SET CHARACTER_SET_CLIENT=@OLD_CHARACTER_SET_CLIENT */; /*!40101 SET CHARACTER_SET_RESULTS=@OLD_CHARACTER_SET_RESULTS */; /*!40101 SET COLLATION_CONNECTION=@OLD_COLLATION_CONNECTION */; /*!40111 SET SQL_NOTES=@OLD_SQL_NOTES */; -- Dump completed on 2026-05-10 13:57:00