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Taxes by State | Tax Friendly Index | Tax Calculator

Taxes by State: The Tax Calculator & Business Climate Map for Students
   
 

Top 10 best business tax climates*

1. Wyoming
2. South Dakota
3. Nevada
4. Alaska
5. Florida
6. Montana
7. Texas
8. New Hampshire
9. Oregon
10. Delaware


Top 10 worst business tax climates*

50. New Jersey
49. New York
48. California
47. Ohio
46. Rhode Island
45. Maryland
44. Iowa
43. Vermont
42. Nebraska
41. Minnesota

*Source: Tax Foundation


Tax Foundation Articles
Why Taxes Matter
Tax Freedom Day
Tax Freedom Day is the day
when Americans finally have
earned enough money to pay off
their total tax bill for the year.

Tax Deferral (YouTube)
A two minute video from the Tax Foundation
demonstrating how this White House Proposal
will impact America's competiveness abroad.


Wall Street Journal
Soak the Rich, Lose the Rich
Americans know how to use the
moving van to escape high taxes.

More States Look to Raise Taxes
Who Pays for Cap and Trade?
Hint: They were promised a tax
cut during the Obama campaign.

Granholm's Tax Warning
If facts outlined in the article
resonated in May, 2008, they
may be puntuated, underlined
and highlighted in Granholm's
Michigan today.

• Union Workers Hit Harder by High State Taxes

The Examiner

• It's not just millionaires fleeing Maryland taxes


Calculate:

 • state taxes
 • hidden taxes
 • number of working days needed to pay taxes
 • cap-and-trade
 • health surtax


2009 Taxes by State Calculator Expanded




Other Articles

CRS Report for Congress
• RL30304: The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History


You Tube
The Government Can


Taxes: the long term cost of moving. Choose your new home state wisely.
Study Exercise

As a study exercise, note the states which currently have the highest tax rates and then research whether or not these states have balanced budgets. Also note the general state of their economies and any population shifts. Based on your own research, form an opinion whether high taxes are beneficial or detrimental to you personally and to communities as a whole. Exercise your right as a citizen. Take action by writing one letter to legislators or by attending one function that supports your position. In a thoughtful way, let friends know if your position has changed and, if so, why. Encourage friends to do their own research and to share their discoveries with you.


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Business Climate Map: Taxes by State


MICHIGAN
State sales tax: 6%
Local sales tax: NONE
Gasoline: 51.8 cents per gallon
Diesel fuel: 60.3 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Flat rate 4.35% of federal adjusted gross income
Federal income tax deduction: NONE
Pensions: Social Security, government exempt. Private pensions taxed above 43,440
Military pensions: Exempt
Property tax: Assessed at 50% of true cash value
Intangible tax: Levied by municipalities includes construction equipment
Inheritance: No inheritance, limited estate tax
Other: Michigan taxes the federal tax when computing gas & fuel taxes, Home heating fuels TAXED
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 20
Corporate Tax: 48
Individual Income Tax: 15
Property Tax: 25
Sales Tax: 11
Unemployment Insurance Tax: 46
MINNESOTA
State sales tax: 6.5%
Local sales tax: Up to 1%
Gasoline: 44 cents per gallon
Diesel fuel: 50 cents per gallon
Cigarettes: 1.50 per pack of 20
Liquor: 9.5% (Including beer)
Personal income tax: Low 5.35% High 7.85%
Federal income tax deduction: NONE
Pensions: TAXABLE inc Social Security, Railroad EXEMPT
Military pensions: TAXABLE
Property tax: no information
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: no information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 41
Corporate Tax: 44
Individual Income Tax: 39
Property Tax: 17
Sales Tax: 40
Unemployment Insurance Tax: 38
GEORGIA
State sales tax: 4%
Local sales tax: Local taxes may add additional 3%
Gasoline: 49.3 cents per gallon
Diesel fuel: 57.7 cents per gallon
Cigarettes: .37 per pack of 20
Liquor: no information
Personal income tax: Low 1.0% High 6.0%
Federal income tax deduction: NONE
Pensions: Social Security exempt. Pensions TAXED above 35,000
Military pensions: TAXED same as regular pension
Property tax: Combination of county, city, school or state depending on location
Intangible tax: NONE
Inheritance: No inheritance, limited estate tax
Other: no information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 27
Corporate Tax: 8
Individual Income Tax: 30
Property Tax: 36
Sales Tax: 16
Unemployment Insurance Tax: 20
IDAHO
State sales tax: 6%
Local sales tax: some counties add 3%
Gasoline: 43.4 cents per gallon
Diesel fuel: 49.4 cents per gallon
Cigarettes: .57 per pack of 20
Liquor: NONE
Personal income tax: Low 1.6% High 7.8%
Federal income tax deduction: NONE
Pensions: Social Security, Tier 1, Tier 2 Railroad EXEMPT
Military pensions: Follows federal tax rules
Property tax: State is assessed at FULL market value. Local 1% of market value
Intangible tax: NONE
Inheritance: NONE
Other: NONE
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 29
Corporate Tax: 17
Individual Income Tax: 32
Property Tax: 3
Sales Tax: 32
Unemployment Insurance Tax: 45
ALABAMA
State sales tax: 4%
Local sales tax: As high as 12% depending on city, county
Gasoline: 39.3 cents per gallon
Diesel fuel: 46.3 cents per gallon
Cigarettes: .425 per pack of 20
Liquor: no information
Personal income tax: Low 2.0% High 5.0%
Federal income tax deduction: Full
Pensions: Exempt
Military pensions: Exempt
Property tax: ad volarem 6.5 mills, each city county may have own rate
Intangible tax: NONE
Inheritance: No inheritance, limited estate tax
Other: No tax on personal items such as boats & computers
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 20
Corporate Tax: 21
Individual Income Tax: 17
Property Tax: 13
Sales Tax: 33
Unemployment Insurance Tax: 14
TEXAS
State sales tax: 6.25%
Local sales tax: Local option taxes can raise the rate to 8.25%
Gasoline: 38.4 cents per gallon
Diesel fuel: 44.4 cents per gallon
Cigarettes: 1.41 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: NONE
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Each countys appraisal district determines the value of all taxable property
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: no information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 7
Corporate Tax: 42
Individual Income Tax: 7
Property Tax: 30
Sales Tax: 28
Unemployment Insurance Tax: 9
FLORIDA
State sales tax: 6%
Local sales tax: County sales taxes which could make the combined rate as high as 9.5%
Gasoline: 54.5 cents per gallon
Diesel fuel: 56.6 cents per gallon
Cigarettes: .339 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: All property is taxable at 100% of its just valuation
Intangible tax: NONE
Inheritance: No inheritance, limited estate tax
Other: Local gas taxes vary from 5.5 cents to 17 cents, plus there is a 2.07% gas pollution tax
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 5
Corporate Tax: 13
Individual Income Tax: 1
Property Tax: 19
Sales Tax: 21
Unemployment Insurance Tax: 3
MONTANA
State sales tax: NONE
Local sales tax: 3% tax on accommodations and campgrounds is added to the 4% tax on rental vehicles
Gasoline: 46.2 cents per gallon
Diesel fuel: 52.2 cents per gallon
Cigarettes: 1.70 per pack of 20
Liquor: no information
Personal income tax: 1.0% High 6.9%
Federal income tax deduction: Full
Pensions: TAXABLE INC Social security, Tier 1, Tier 2 Railroad EXEMPT
Military pensions: TAXABLE
Property tax: Assessed valuation of real property is based on 100% of its fair market value
Intangible tax: no information
Inheritance: NONE
Other: All property (real or personal) is subject to state and local taxes
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 6
Corporate Tax: 16
Individual Income Tax: 22
Property Tax: 10
Sales Tax: 3
Unemployment Insurance Tax: 18
WYOMING
State sales tax: 1%
Local sales tax: Counties have the option of adding up to 1% in additional taxes
Gasoline: 32.4 cents per gallon
Diesel fuel: 38.4 cents per gallon
Cigarettes: .60 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: For most property, only 9.5% of market value is subject to tax
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: County lodging tax that varies from 2% to 4%, Gasahol 14 cents per gal
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 1
Corporate Tax: 1
Individual Income Tax: 1
Property Tax: 35
Sales Tax: 14
Unemployment Insurance Tax: 28
UTAH
State sales tax: 4.70%; 1.75% on residential utilities; 2.75% on food and food ingredients
Local sales tax: Local option taxes may raise the total tax to 7.55%
Gasoline: 42.9 cents per gallon
Diesel fuel: 48.9 cents per gallon
Cigarettes: .695 per pack of 20
Liquor: no information
Personal income tax: Flat tax of 5%
Federal income tax deduction: 50% of federal taxes
Pensions: TAXED with some exemptions
Military pensions: TAXED under age 65 taxed over $4,800, over age 65 taxed above $7,500
Property tax: Assessed valuation res property 55% of fair market value. Med rate $1.30/1000
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: Taxable value of tangible personal property and real property except residential property
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 11
Corporate Tax: 6
Individual Income Tax: 13
Property Tax: 2
Sales Tax: 23
Unemployment Insurance Tax: 27
ARIZONA
State sales tax: 6.3% on average (gross receipts tax)
Local sales tax: All counties, some cities levy sales tax that could bring combined tax rate to 10.7%
Gasoline: 37.4 cents per gallon
Diesel fuel: 52.4 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Low - 2.59%; High - 4.54%
Federal income tax deduction: NONE
Pensions: TAXED Social Security and Railroad Retirement benefits are exempt
Military pensions: TAXED above $2500
Property tax: Property tax is administered by county assessors. AZ also taxes personal property
Intangible tax: no information
Inheritance: No inheritance or gift tax. Estate tax does not apply to decedents whose date of death is
Other: Water Use Tax: 65 cents per 1,000 gallons of water used
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 22
Corporate Tax: 24
Individual Income Tax: 23
Property Tax: 4
Sales Tax: 45
Unemployment Insurance Tax: 2
COLORADO
State sales tax: 2.9%
Local sales tax: Many cities, counties have own rates added - could be as high as 9.9%
Gasoline: 40.4 cents per gallon
Diesel fuel: 44.9 cents per gallon
Cigarettes: .84 per pack of 20
Liquor: no information
Personal income tax: 4.63% of Federal taxable income
Federal income tax deduction: NONE
Pensions: 55-64 years old exclude a total of $20,000 for Social Security and qualified retirement in
Military pensions: TAXED SAME AS ABOVE
Property tax: For 2008 property taxes on real estate are assessed at 7.96% of the property's actual valu
Intangible tax: no information
Inheritance: No inheritance tax. Colorado estate tax does not apply to decedents whose date of death is
Other: Those 65 and over TAXED on pensions above $24,000
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 13
Corporate Tax: 15
Individual Income Tax: 14
Property Tax: 6
Sales Tax: 12
Unemployment Insurance Tax: 19
NEW MEXICO
State sales tax: 5%
Local sales tax: County and city taxes may add another 2.1875%
Gasoline: 36.4 cents per gallon
Diesel fuel: 43.4 cents per gallon
Cigarettes: .91 per pack of 20
Liquor: no information
Personal income tax: Low -1.7%; High - 4.9%
Federal income tax deduction: NONE
Pensions: TAXED with some exemptions
Military pensions: TAXED SAME AS ABOVE
Property tax: Statewide weighted avg rates, (total obligations/total net taxable value) about 26.47 (res
Intangible tax: no information
Inheritance: Inheritance may be reflected in a taxpayer's modified gross income and taxed that way
Other: Note on propert tax: One-third of the property's market value (assessment) is its taxable
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 28
Corporate Tax: 35
Individual Income Tax: 19
Property Tax: 1
Sales Tax: 47
Unemployment Insurance Tax: 17
DELAWARE
State sales tax: NONE
Local sales tax: NONE
Gasoline: 41.4 cents per gallon
Diesel fuel: 46.4 cents per gallon
Cigarettes: 1.15 per pack of 20
Liquor: no information
Personal income tax: Low 2.2% High 5.95%
Federal income tax deduction: NONE
Pensions: Social Security exempt. Pensions taxed
Military pensions: TAXED above $2000
Property tax: Assessed at 50% - 100%
Intangible tax: NONE
Inheritance: No inheritance, limited estate tax
Other: no information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 10
Corporate Tax: 49
Individual Income Tax: 28
Property Tax: 8
Sales Tax: 2
Unemployment Insurance Tax: 7
ALASKA
State sales tax: NONE
Local sales tax: Some jurisdictions impose local sales taxes that range up to 7%
Gasoline: 18.4 cents per gallon
Diesel fuel: 24.4 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Only 25 municipalities levy a property tax
Intangible tax: NONE
Inheritance: No inheritance, limited estate tax
Other: Alaska taxes both real and personal property
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 4
Corporate Tax: 27
Individual Income Tax: 1
Property Tax: 27
Sales Tax: 4
Unemployment Insurance Tax: 47
CALIFORNIA
State sales tax: 8.25%
Local sales tax: Tax varies according to locality. Can be as high as 10.25%
Gasoline: 71.1 cents per gallon
Diesel fuel: 81 cents per gallon
Cigarettes: .87 per pack of 20
Liquor: no information
Personal income tax: Low - 1.0%; High - 10.3%
Federal income tax deduction: NONE
Pensions: All private, local, state and federal pensions are fully taxed
Military pensions: Follows federal tax rules
Property tax: Property is assessed at 100% of full cash value
Intangible tax: no information
Inheritance: no inheritance tax. California estate tax related to federal estate tax collection
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 48
Corporate Tax: 45
Individual Income Tax: 49
Property Tax: 15
Sales Tax: 43
Unemployment Insurance Tax: 16
NEVADA
State sales tax: 6.5%
Local sales tax: Counties may add up to 1.25% additional sales tax
Gasoline: 50.4 cents per gallon
Diesel fuel: 49 cents per gallon
Cigarettes: .80 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: The assessed valuation for tax purposes is based on 35% of the fair market value
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: Property taxes are applied to property of every kind and nature, incl real and personal pr
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 3
Corporate Tax: 1
Individual Income Tax: 1
Property Tax: 16
Sales Tax: 44
Unemployment Insurance Tax: 42
OREGON
State sales tax: NONE
Local sales tax: Local fuel taxes may add 1 to 3 cents
Gasoline: 43.4 cents per gallon
Diesel fuel: 48.7 cents per gallon
Cigarettes: 1.18 per pack of 20
Liquor: no information
Personal income tax: Low - 5%; High - 9%
Federal income tax deduction: $5000
Pensions: Generally, retirement income is subject to Oregon tax
Military pensions: Federal retirees, including military personnel, may be able to subtract some or all of the
Property tax: Tax rates are set by the counties
Intangible tax: TAXED
Inheritance: Oregon inheritance tax return is required to be filed whenever a federal estate tax return
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 9
Corporate Tax: 20
Individual Income Tax: 34
Property Tax: 14
Sales Tax: 5
Unemployment Insurance Tax: 30
WASHINGTON
State sales tax: 6.5%
Local sales tax: Local taxes may increase total tax to 8.9%
Gasoline: 55.9 cents per gallon
Diesel fuel: 61.9 cents per gallon
Cigarettes: 2.025 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Properties are appraised at 100% of fair market value
Intangible tax: no information
Inheritance: A new Washington estate tax took effect May 17, 2005
Other: Tax is 6.8% on sales and leases of motor vehicles
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 12
Corporate Tax: 36
Individual Income Tax: 1
Property Tax: 21
Sales Tax: 50
Unemployment Insurance Tax: 36
HAWAII
State sales tax: (General Excise Tax) 4%
Local sales tax: Oahu has a county surcharge tax of 1/2%
Gasoline: 52 cents per gallon
Diesel fuel: 72.4 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Low - 1.4%; High - 8.25%
Federal income tax deduction: NONE
Pensions: Social Security, military, federal, state/local, and some private pensions are exempt
Military pensions: NOT TAXED
Property tax: Real property and land are assessed at 100% "fair market value
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: Local option taxes may add 8.8 to 18 cents to fuel tax
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 24
Corporate Tax: 11
Individual Income Tax: 38
Property Tax: 9
Sales Tax: 29
Unemployment Insurance Tax: 11
NORTH DAKOTA
State sales tax: 5%
Local sales tax: 6% on lodging
Gasoline: 41.4 cents per gallon
Diesel fuel: 47.4 cents per gallon
Cigarettes: .44 per pack of 20
Liquor: 7%
Personal income tax: Low - 2.1%; High - 5.54%
Federal income tax deduction: NONE
Pensions: TAXED over $5000
Military pensions: TAXED over $5000
Property tax: Residential property is taxed as 9% of assessed value
Intangible tax: no information
Inheritance: Estate tax based on a decedent's total gross estate (limit as fed 706)
Other: Out-of-state government pensions are fully taxed
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 30
Corporate Tax: 30
Individual Income Tax: 35
Property Tax: 5
Sales Tax: 27
Unemployment Insurance Tax: 34
SOUTH DAKOTA
State sales tax: 4%
Local sales tax: municipalities may add up to an additional 2%
Gasoline: 42.4 cents per gallon
Diesel fuel: 48.4 cents per gallon
Cigarettes: 1.53 per pack of 20
Liquor: no information
Personal income tax: NO STATE PERSONAL INCOME TAX
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Property is assessed at 85% of market value between counties
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 2
Corporate Tax: 1
Individual Income Tax: 1
Property Tax: 12
Sales Tax: 37
Unemployment Insurance Tax: 37
NEBRASKA
State sales tax: 5.5%
Local sales tax: Local option taxes could add an additional 1.5%
Gasoline: 45.7 cents per gallon
Diesel fuel: 51.7 cents per gallon
Cigarettes: .64 per pack of 20
Liquor: no information
Personal income tax: 2.56%; High - 6.84%
Federal income tax deduction: NONE
Pensions: Railroad Retirement exempt. Out-of-state government pensions fully taxed
Military pensions: Follows federal tax rules
Property tax: Real property is assessed at 100% its actual (market) value
Intangible tax: no information
Inheritance: Nebraska's inheritance tax, is collected at the county level
Other: Estate tax repealed for decedents dying or transfers made on or after Jan 1,2007
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 42
Corporate Tax: 32
Individual Income Tax: 33
Property Tax: 48
Sales Tax: 42
Unemployment Insurance Tax: 12
KANSAS
State sales tax: 5.3%
Local sales tax: Cities and counties may add another 3%
Gasoline: 43.4 cents per gallon
Diesel fuel: 51.4 cents per gallon
Cigarettes: .79 per pack of 20
Liquor: no information
Personal income tax: Low - 3.5%; High - 6.45%
Federal income tax deduction: NONE
Pensions: Out-of-state government pensions TAXED. Railroad retirement exempt. SS TAXED if fed adj i
Military pensions: NOT TAXED
Property tax: Taxable property is assessed at its fair market value
Intangible tax: no information
Inheritance: A new estate tax is in effect and will apply through 2009
Other: The effective property tax burden for renters is 15 percent of total rent
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 33
Corporate Tax: 37
Individual Income Tax: 21
Property Tax: 32
Sales Tax: 17
Unemployment Insurance Tax: 8
OKLAHOMA
State sales tax: 4.5%
Local sales tax: County tax cannot exceed 2% but some cities have sales taxes over 4.25%
Gasoline: 35.4 cents per gallon
Diesel fuel: 38.4 cents per gallon
Cigarettes: 1.03 per pack of 20
Liquor: no information
Personal income tax: Low - 0.5%; High - 5.5%
Federal income tax deduction: Full but higher rates apply to the remaining taxable income
Pensions: TAXED with exclusions
Military pensions: TAXED with exclusions
Property tax: Real property is assessed at an amount between 11% and 13.5% of its fair cash value
Intangible tax: no information
Inheritance: There is no inheritance tax but there is an estate tax
Other: Gasahol 17 cents per gallon
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 18
Corporate Tax: 7
Individual Income Tax: 26
Property Tax: 23
Sales Tax: 31
Unemployment Insurance Tax: 1
WISCONSIN
State sales tax: 5%
Local sales tax: County tax is 0.5%.
Gasoline: 51.3 cents per gallon
Diesel fuel: 57.3 cents per gallon
Cigarettes: 1.77 per pack of 20
Liquor: no information
Personal income tax: Low - 4.6%; High - 6.75%
Federal income tax deduction: NONE
Pensions: Taxed generally, social security, railroad exempt.
Military pensions: Exempt
Property tax: Homeowners/Renters TAXED above $24,500
Intangible tax: no information
Inheritance: There is no inheritance tax but Wisconsin does have an estate tax.
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 38
Corporate Tax: 29
Individual Income Tax: 44
Property Tax: 31
Sales Tax: 18
Unemployment Insurance Tax: 25
IOWA
State sales tax: 6%
Local sales tax: Local option taxes can add up to another 2%
Gasoline: 40.4 cents per gallon
Diesel fuel: 47.9 cents per gallon
Cigarettes: 1.36 per pack of 20
Liquor: no information
Personal income tax: Low - 0.36%; High - 8.98%
Federal income tax deduction: Full
Pensions: TAXED with minimal exclusions
Military pensions: TAXED with minimal exclusions
Property tax: Iowa has more than 2,000 taxing authorities. All property is assessed at 100% of market v
Intangible tax: no information
Inheritance: TAXED ranges from 1% to 15%. TAX on estates greater than 25k
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 44
Corporate Tax: 46
Individual Income Tax: 46
Property Tax: 33
Sales Tax: 26
Unemployment Insurance Tax: 35
MISSOURI
State sales tax: 4.225%
Local sales tax: food is taxed at 1.225%
Gasoline: 35.7 cents per gallon
Diesel fuel: 42 cents per gallon
Cigarettes: .17 per pack of 20
Liquor: no information
Personal income tax: 1.5%; High - 6%
Federal income tax deduction: Deduction for amount of federal tax paid
Pensions: Taxed generally with some exemptions
Military pensions: Taxed generally with some exemptions
Property tax: Residential property is assessed at 19% of its fair market value
Intangible tax: no information
Inheritance: NONE for deaths after Jan 1, 2005
Other: Personal property is assessed at rates ranging from 5% to 33.3%
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 16
Corporate Tax: 5
Individual Income Tax: 27
Property Tax: 11
Sales Tax: 22
Unemployment Insurance Tax: 4
ARKANSAS
State sales tax: 6.0%, food 3%, natural gas electricity 4.5%
Local sales tax: County and city taxes may add another 6.5%
Gasoline: 40.2 cents per gallon
Diesel fuel: 47.2 cents per gallon
Cigarettes: .59 per pack of 20
Liquor: no information
Personal income tax: Low 1.0% High 7.0%
Federal income tax deduction: NONE
Pensions: TAXED above $6000, SS, VA, WC, RR are exempt
Military pensions: TAXED above $6000
Property tax: Assessed at 20% of true market value
Intangible tax: no information
Inheritance: No inheritance, estate tax repealed after Jan 1, 2005
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 35
Corporate Tax: 34
Individual Income Tax: 31
Property Tax: 18
Sales Tax: 35
Unemployment Insurance Tax: 23
ILLINOIS
State sales tax: 6.25%
Local sales tax: Local government taxes can raise the total to a high of 11.5%
Gasoline: 57.2 cents per gallon
Diesel fuel: 64.4 cents per gallon
Cigarettes: .98 per pack of 20
Liquor: no information
Personal income tax: Flat rate of 3% of federal adjusted gross income
Federal income tax deduction: NONE
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Most property in the state is assessed at 33.33% of its market value
Intangible tax: no information
Inheritance: No inheritance, limited estate tax
Other: Cigarette tax: Chicago $3.66, Evanston $3.30, Cicero $3.14, Rosemont $3.03, parts of Cook
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 23
Corporate Tax: 28
Individual Income Tax: 10
Property Tax: 41
Sales Tax: 39
Unemployment Insurance Tax: 43
INDIANA
State sales tax: 7%
Local sales tax: no information
Gasoline: 51.5 cents per gallon
Diesel fuel: 69.2 cents per gallon
Cigarettes: .995 per pack of 20
Liquor: no information
Personal income tax: Flat rate of 3.4% of federal adjusted gross income, many counties also TAX
Federal income tax deduction: NONE
Pensions: SS exempt, pesions TAXED above 2000, out of state pensions TAXED fully
Military pensions: FULLY TAXED, age 62 TAXED above 2000
Property tax: Assessed 100% of true value, subject to taxation by a variety of taxing units (schools, co
Intangible tax: no information
Inheritance: Inheritance tax (Class A) ranges from 1% to 10% , Estate TAX
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 14
Corporate Tax: 23
Individual Income Tax: 11
Property Tax: 7
Sales Tax: 19
Unemployment Insurance Tax: 13
OHIO
State sales tax: 5.5%
Local sales tax: Counties levy additional sales taxes which may add up to 2.0%
Gasoline: 46.4 cents per gallon
Diesel fuel: 52.4 cents per gallon
Cigarettes: 1.25 per pack of 20
Liquor: no information
Personal income tax: Low - 0.587%; High - 5.925%
Federal income tax deduction: NONE
Pensions: TAXED Social Security Exempt
Military pensions: TAXED
Property tax: Assessed value is 35% of market value
Intangible tax: no information
Inheritance: No inheritance tax but an ESTATE TAX is levied
Other: Several cities levy municipal income taxes
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 47
Corporate Tax: 33
Individual Income Tax: 47
Property Tax: 46
Sales Tax: 36
Unemployment Insurance Tax: 15
KENTUCKY
State sales tax: 6%
Local sales tax: no information
Gasoline: 40.9 cents per gallon
Diesel fuel: 39.9 cents per gallon
Cigarettes: .30 per pack of 20
Liquor: no information
Personal income tax: Low - 2.0%; High - 6.0%
Federal income tax deduction: NONE
Pensions: Social Security, Railroad Retirement benefits, and Roth IRA proceeds are exempt
Military pensions: taxed ABOVE $41,100
Property tax: real property tax rate is 13.6 cents per each $100 of assessed value
Intangible tax: no information
Inheritance: Tax but all Class A beneficiaries exempt, estate tax with exeptions
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 34
Corporate Tax: 38
Individual Income Tax: 36
Property Tax: 20
Sales Tax: 7
Unemployment Insurance Tax: 48
TENNESSEE
State sales tax: 7% on tangible property, 6% on food and food ingredients
Local sales tax: Counties and cities may add another 1.5% to 2.75%
Gasoline: 39.8 cents per gallon
Diesel fuel: 42.8 cents per gallon
Cigarettes: .62 per pack of 20
Liquor: no information
Personal income tax: Salaries, wages, Social Security, IRAs and pension income are not taxed
Federal income tax deduction: N/A
Pensions: Exempt generally, with exceptions
Military pensions: Exempt generally, with exceptions
Property tax: Depending on the location of the residence, homeowners will be assessed property taxes fro
Intangible tax: A 6% tax is levied on stock dividends and interest from bonds and other obligations
Inheritance: 5.5% to 9.5%, estate tax is limited and related to federal estate tax collection
Other: Cigarettes: 77.5 cents/pack of 25
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 17
Corporate Tax: 12
Individual Income Tax: 8
Property Tax: 38
Sales Tax: 48
Unemployment Insurance Tax: 32
MISSISSIPPI
State sales tax: 7%
Local sales tax: County and city taxes may add an additional 3%
Gasoline: 37.2 cents per gallon
Diesel fuel: 43.2 cents per gallon
Cigarettes: .18 per pack of 20
Liquor: no information
Personal income tax: Low - 3%; High - 5%
Federal income tax deduction: NONE
Pensions: Exempt
Military pensions: Retired pay is exempt after January 1, 1994
Property tax: SF res property is taxed at 10% of assessed value, personal property assessed at 15% of va
Intangible tax: no information
Inheritance: There is no inheritance tax. An estate tax is imposed
Other: Motor vehicles are taxed at 30% of their value
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 19
Corporate Tax: 10
Individual Income Tax: 18
Property Tax: 29
Sales Tax: 34
Unemployment Insurance Tax: 5
LOUISIANA
State sales tax: 4%; 3.8% electricity, water and steam; Interstate telecommunication services 2%
Local sales tax: Political subdivisions also levy their own sales tax that could bring the total to 10.75%
Gasoline: 38.4 cents per gallon
Diesel fuel: 46.4 cents per gallon
Cigarettes: .36 per pack of 20
Liquor: no information
Personal income tax: Low - 2%; High - 6%
Federal income tax deduction: Full
Pensions: Exempt generally, with exceptions
Military pensions: Exempt
Property tax: Property assessments are based on 10% of the fair market value of the property
Intangible tax: no information
Inheritance: Inheritance tax not applicable deaths after Jun 30, 2004. Estate transfer tax levied
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 33
Corporate Tax: 19
Individual Income Tax: 24
Property Tax: 22
Sales Tax: 46
Unemployment Insurance Tax: 10
SOUTH CAROLINA
State sales tax: 6%
Local sales tax: 25 counties impose additional 1%; others impose 2%. Seniors 85 and older pay 4%.
Gasoline: 35.2 cents per gallon
Diesel fuel: 41.2 cents per gallon
Cigarettes: .07 per pack of 20
Liquor: no information
Personal income tax: Low - 3.0%; High - 7%
Federal income tax deduction: NONE
Pensions: Retirement income is taxed. Social Security exempt
Military pensions: TAXED above $2000 under 65, $10,000 over 65 if 20 yrs service
Property tax: The market value of a legal residence and up to 5 acres of surrounding land is assessed at
Intangible tax: no information
Inheritance: There is no inheritance tax and the estate tax is related to federal estate tax collection
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 25
Corporate Tax: 9
Individual Income Tax: 29
Property Tax: 26
Sales Tax: 13
Unemployment Insurance Tax: 41
NORTH CAROLINA
State sales tax: 4.50%, State tax rate will be 4.75% after October 1, 2009
Local sales tax: subject to 2% county tax
Gasoline: 48.6 cents per gallon
Diesel fuel: 54.6 cents per gallon
Cigarettes: .35 per pack of 20
Liquor: no information
Personal income tax: Low - 6.0%; High - 7.75%
Federal income tax deduction: NONE
Pensions: Govt: TAXED above $4000 with exception, private TAXED above $2000, SS exempt
Military pensions: TAXED above $4000 with exception
Property tax: All property, real and personal, is subject to taxation and is assessed based on 100% of a
Intangible tax: no information
Inheritance: There is no inheritance tax and the estate tax is related to federal estate tax collection
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 42
Corporate Tax: 26
Individual Income Tax: 37
Property Tax: 37
Sales Tax: 38
Unemployment Insurance Tax: 6
VIRGINIA
State sales tax: 5%
Local sales tax: Food purchased for home consumption taxed at 1.5%, Local option adds 2% to fuel tax
Gasoline: 38.4 cents per gallon
Diesel fuel: 44.6 cents per gallon
Cigarettes: .30 per pack of 20
Liquor: no information
Personal income tax: Low - 2.0%; High - 5.75%
Federal income tax deduction: NONE
Pensions: $12,000 exemption with limitations
Military pensions: Follows federal tax rules
Property tax: Based on 100% of fair market value
Intangible tax: no information
Inheritance: No inheritance tax. Estate tax repealed for estates of decedents whose date of death occur
Other: Tangible personal property is also taxed at the local level and is based on a percentage o
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 15
Corporate Tax: 4
Individual Income Tax: 20
Property Tax: 28
Sales Tax: 6
Unemployment Insurance Tax: 29
WEST VIRGINIA
State sales tax: 6%
Local sales tax: Food taxed at 3%
Gasoline: 50.6 cents per gallon
Diesel fuel: 56.6 cents per gallon
Cigarettes: .55 per pack of 20
Liquor: no information
Personal income tax: Low - 3%; High - 6.5%
Federal income tax deduction: NONE
Pensions: IRA distribution or pension income that is taxable and included in federal adjusted gross
Military pensions: TAXED over $2000 with rules
Property tax: Primary beneficiaries are county boards of education, Property is assessed at 60% of fair
Intangible tax: TAXED
Inheritance: There is no inheritance and the estate tax is limited and related to federal estate tax co
Other: Total tax rate varies for each of the four classes of property, which consists of personal
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 38
Corporate Tax: 25
Individual Income Tax: 41
Property Tax: 24
Sales Tax: 20
Unemployment Insurance Tax: 33
MARYLAND
State sales tax: 6%
Local sales tax: Baltimore City may levy an income tax ranging from 1.25% to 3.15% of taxable income
Gasoline: 41.9 cents per gallon
Diesel fuel: 47.9 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Low - 2%; High - 4.75%
Federal income tax deduction: NONE
Pensions: Social Security, Railroad exempt, all others TAXED
Military pensions: TAXED
Property tax: No restrictions or limitations are imposed by the state, meaning cities and counties can s
Intangible tax: no information
Inheritance: Inheritance TAXED. The estate tax is limited to federal estate tax collection.
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 24
Corporate Tax: 14
Individual Income Tax: 50
Property Tax: 34
Sales Tax: 10
Unemployment Insurance Tax: 31
NEW JERSEY
State sales tax: 7%
Local sales tax: Local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May
Gasoline: 32.9 cents per gallon
Diesel fuel: 41.9 cents per gallon
Cigarettes: 2.575 per pack of 20
Liquor: no information
Personal income tax: Low - 1.4%; High - 8.97%
Federal income tax deduction: NONE
Pensions: Pensions, annuities, and certain IRA withdrawals are taxable, several rules apply
Military pensions: EXEMPT
Property tax: Property taxation is local
Intangible tax: no information
Inheritance: Inheritance tax with exemptions. Estates TAXED.
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 50
Corporate Tax: 39
Individual Income Tax: 48
Property Tax: 50
Sales Tax: 41
Unemployment Insurance Tax: 24
PENNSYLVANIA
State sales tax: 6%
Local sales tax: Other taxing entities may add up to 1%
Gasoline: 50.7 cents per gallon
Diesel fuel: 63.6 cents per gallon
Cigarettes: 1.35 per pack of 20
Liquor: no information
Personal income tax: Flat rate of 3.07%
Federal income tax deduction: NONE
Pensions: Retirement income is not taxed after age 59 1/2 if, Rules
Military pensions: Those who retire from the military with either years of service or age, retirement income
Property tax: The tax cannot exceed 30 mills on the assessed valuation of the property without special p
Intangible tax: no information
Inheritance: Inheritance TAXED. The estate tax is limited to federal estate tax collection.
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 28
Corporate Tax: 41
Individual Income Tax: 12
Property Tax: 47
Sales Tax: 24
Unemployment Insurance Tax: 26
NEW YORK
State sales tax: 4%
Local sales tax: Other taxing entities may add up to 4.75% in additional sales tax
Gasoline: 59.7 cents per gallon
Diesel fuel: 26.9 cents per gallon
Cigarettes: 2.75 per pack of 20
Liquor: no information
Personal income tax: Low - 4.0%; High - 6.85%
Federal income tax deduction: NONE
Pensions: SS, civil service, NY state/local govt pensions exempt. Up to $20,000 of qualified privat
Military pensions: EXEMPT
Property tax: Property taxation is limited to real property
Intangible tax: no information
Inheritance: No inheritance tax. Estate tax with rules.
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 49
Corporate Tax: 22
Individual Income Tax: 43
Property Tax: 45
Sales Tax: 49
Unemployment Insurance Tax: 44
MASSACHUSETTS
State sales tax: 5%, Clothing TAXED after $175
Local sales tax: no information
Gasoline: 41.9 cents per gallon
Diesel fuel: 47.9 cents per gallon
Cigarettes: 2.51 per pack of 20
Liquor: no information
Personal income tax: Flat rate of 5.3% of federal adjusted gross income
Federal income tax deduction: NONE
Pensions: Social Security, civil service, state/local government pensions are exempt
Military pensions: NOT TAXED
Property tax: Massachusetts does not provide for a general homestead exemption
Intangible tax: no information
Inheritance: No inheritance tax and a limited estate tax on estates valued at $1,000,000 or more
Other: Pension income from other state or local governments that do not tax pension income from M
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 32
Corporate Tax: 47
Individual Income Tax: 16
Property Tax: 44
Sales Tax: 9
Unemployment Insurance Tax: 49
VERMONT
State sales tax: 6%
Local sales tax: Local jurisdictions may add an additional 1%
Gasoline: 38.4 cents per gallon
Diesel fuel: 50.4 cents per gallon
Cigarettes: 1.99 per pack of 20
Liquor: Sales tax is 10% on alcoholic beverages served in restaurants
Personal income tax: Low - 3.6%; High - 9.5%
Federal income tax deduction: NONE
Pensions: No exemptions, except Railroad Retirement. Out-of-state govt pensions are fully taxed
Military pensions: Follows federal tax rules
Property tax: Real estate taxes have two components; school property tax and municipal property tax
Intangible tax: no information
Inheritance: No inheritance tax. Estates TAXED
Other: Sales tax is 9% of prepared foods and restaurant meals and lodging
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 43
Corporate Tax: 31
Individual Income Tax: 45
Property Tax: 42
Sales Tax: 15
Unemployment Insurance Tax: 22
NEW HAMPSHIRE
State sales tax: NONE. 8% tax on lodging and restaurant meals, 7% tax on two-way communications
Local sales tax: no information
Gasoline: 38 cents per gallon
Diesel fuel: 44 cents per gallon
Cigarettes: 1.33 per pack of 20
Liquor: TAXED
Personal income tax: Limited to 5% tax on dividends and interest income of more than $2,400 ($4,800 for joint f
Federal income tax deduction: N/A
Pensions: NOT TAXED
Military pensions: NOT TAXED
Property tax: Local property taxes, based upon assessed valuation, are assessed, levied and collected by
Intangible tax: See above
Inheritance: No inheritance or estate tax
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 8
Corporate Tax: 50
Individual Income Tax: 9
Property Tax: 39
Sales Tax: 1
Unemployment Insurance Tax: 39
MAINE
State sales tax: 5%
Local sales tax: no information
Gasoline: 48.3 cents per gallon
Diesel fuel: 55.5 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Low - 2%; High - 8.5%
Federal income tax deduction: NONE
Pensions: TAXED above $6000, with rules
Military pensions: Follows federal tax rules
Property tax: All real and personal property subject to local and, if authorized by the legislature, sta
Intangible tax: no information
Inheritance: There is no inheritance tax. Maine has partially decoupled from the federal estate tax la
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 40
Corporate Tax: 43
Individual Income Tax: 40
Property Tax: 40
Sales Tax: 8
Unemployment Insurance Tax: 40
CONNECTICUT
State sales tax: 6%
Local sales tax: no information
Gasoline: 65.6 cents per gallon
Diesel fuel: 67.8 cents per gallon
Cigarettes: 2.00 per pack of 20
Liquor: no information
Personal income tax: Low - 3.0%; High - 5.0%
Federal income tax deduction: NONE
Pensions: All out-of-state government and federal civil service pensions are fully taxed. SS exempt
Military pensions: Follows federal rules
Property tax: All assessments are at 70% of fair market value
Intangible tax: no information
Inheritance: Estate tax which taxes the transfer of estates valued at $2 million or more
Other: No Information
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 37
Corporate Tax: 18
Individual Income Tax: 25
Property Tax: 49
Sales Tax: 25
Unemployment Insurance Tax: 21
RHODE ISLAND
State sales tax: 7%, some burial-related items are exempt
Local sales tax: no information
Gasoline: 49.4 cents per gallon
Diesel fuel: 55.4 cents per gallon
Cigarettes: 2.46 per pack of 20
Liquor: no information
Personal income tax: Low - 3.75%, High - 9.9%
Federal income tax deduction: NONE
Pensions: RRt benefits exempt. Out-of-state govt pensions fully TAXED. SS is TAXED to the extent it
Military pensions: Follows federal tax rules
Property tax: Taxes are assessed and collected by the local jurisdiction
Intangible tax: no information
Inheritance: No inheritance tax. Estates TAXED
Other: Fire district taxes are collected in some rural communities
Tax Foundation Business Climate Index (Listed by state ranking (1) Best, (50) Worst
Business Tax Climate: 46
Corporate Tax: 40
Individual Income Tax: 42
Property Tax: 43
Sales Tax: 30
Unemployment Insurance Tax: 50
Place pointer over state to view statistics

Note: State Fuel Taxes include Federal Motor Fuel Excise Tax: 18.4 cents per gallon gasoline & 24.4 cents per gallon diesel




Red Flag State
Red Flag States
Red Flag State

These states are either proposing tax increases or have recently increased taxes. The number on the right indicates current Business Climate Rating on a scale of 1-50 with "1" being best.

 

Arizona (22)
Democratic lawmakers want to balance the new state budget
with a package that relies heavily on higher taxes.

California (48)
One of California's most powerful union groups is spending $1 million
in a television advertising blitz to urge Gov. Arnold Schwarzenegger
to solve the state's budget crisis with both spending cuts and new taxes.

Connecticut (37)
Delaware (10)
Illinois (23)
Massachusetts (32)
Michigan (20)
Michigan House Bills 4603 & 4954 seek to raise gasoline taxes by over 223% to 69 cents per gallon
and diesel fuel tax by 200% to 65 cents per gallon. Michigan legislators are also seeking to
tax interstate carriers for diesel fuel purchased in other states.

Noteworthy: Michigan is one of a handful of states that impose sales tax on top of the federal fuel
excise tax thus "taxing the tax".

Minnesota (41)
New Jersey (50)
Plan would raise almost $1.1 billion by boosting the sales tax,
and $248 million by applying the tax to services that were exempt.
New Jersey would raise $58 million with new taxes on alcohol, luxury cars,
realty transfers greater than $1 million and water usage.

New York (49)
Gov. David Paterson's proposed budget calls for 137 new or increased taxes.

Oregon (9)
Staring at a multi-billion dollar budget shortfall,
Oregon state legislators recently approved more
than $1 billion in tax increases. (Tax Foundation)

Washington (12)
Wisconsin (38)
Proposed Budget Has $2.8 Billion in New State Taxes, Fees. March 30, 2009

 

 
 


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