Tax Map Tax Map

 
Taxes by State
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MICHIGAN
State Sales Tax: 6.00%
Average Local Sales Tax: 0.00%
Gasoline: 52.24 cents per gallon
Diesel Fuel: 54.59 cents per gallon
Cigarettes: 200 cents per pack of 20
Liquor: $11.92 per gallon
Personal Income Tax: Flat rate 4.25% 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
Business Climate Index
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: 6.85%
Average Local Sales Tax: 0.00% - 1.00%
Gasoline: 47.00 cents per gallon
Diesel Fuel: 53.00 cents per gallon
Cigarettes: 123 cents per pack of 20
Liquor: $8.83 per gallon
Personal Income Tax: Lowest rate: 5.35% Highest rate: 9.85%
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
Business Climate Index
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: 4.0%
Average Local Sales Tax: 1.00% - 4.00%
Gasoline: 51.02 cents per gallon
Diesel Fuel: 60.58 cents per gallon
Cigarettes: 37 cents per pack of 20
Liquor: $3.79 per gallon
Personal Income Tax: Lowest rate: 1.0% Highest rate: 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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 3.0%
Gasoline: 50.40 cents per gallon
Diesel Fuel: 56.40 cents per gallon
Cigarettes: 57 cents per pack of 20
Liquor: $10.92 per gallon
Personal Income Tax: Lowest rate: 1.6% Highest rate: 7.4%
Federal Income Tax Deduction: None
Pensions: Social Security, Tier 1, Tier 2 Railroad EXEMPT
Military Pensions: Follows federal tax rules
Property Tax: 0.69% of market value less deduction for primary residence, if applicable [median- $1188]
Intangible Tax: None
Inheritance: None
Other: None
Business Climate Index
Business Tax Climate: 19
Corporate Tax: 21
Individual Income Tax: 24
Property Tax: 3
Sales Tax: 22
Unemployment Insurance Tax: 46
ALABAMA
State Sales Tax: 4.0%
Average Local Sales Tax: 0.0% - 8.5%
Gasoline: 39.27 cents per gallon
Diesel Fuel: 46.25 cents per gallon
Cigarettes: 42.5 cents per pack of 20
Liquor: $18.24 per gallon
Personal Income Tax: Lowest rate: 2.0% Highest rate: 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
Business Climate Index
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%
Average Local Sales Tax: 0.00% - 2.00%
Gasoline: 38.40 cents per gallon
Diesel Fuel: 44.40 cents per gallon
Cigarettes: 141 cents per pack of 20
Liquor: $2.40 per gallon
Personal Income Tax: 0.00%
Federal Income Tax Deduction: NONE
Pensions: NOT TAXED
Military Pensions: NOT TAXED
Property Tax:
Intangible Tax: no information
Inheritance: No inheritance, limited estate tax
Other: no information
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 1.50%
Gasoline: 54.82 cents per gallon
Diesel Fuel: 58.07 cents per gallon
Cigarettes: 133.9 cents per pack of 20
Liquor: $6.50 per gallon
Personal Income Tax: 0.00%
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
Business Climate Index
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: 0.00%
Average Local Sales Tax: 7.00% tax on accommodations and campgrounds; 4% tax on rental vehicles
Gasoline: 46.15 cents per gallon
Diesel Fuel: 52.90 cents per gallon
Cigarettes: 170 cents per pack of 20
Liquor: $9.30 per gallon
Personal Income Tax: Lowest rate: 1.00% Highest rate: 6.90%
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
Business Climate Index
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: 4.00%
Average Local Sales Tax: 0.00% - 4.00%
Gasoline: 42.40 cents per gallon
Diesel Fuel: 48.40 cents per gallon
Cigarettes: 60 cents per pack of 20
Liquor: $.49 per gallon
Personal Income Tax: 0.00%
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
Business Climate Index
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%
Average Local Sales Tax: 1.00% - 6.25%
Gasoline: 42.91 cents per gallon
Diesel Fuel: 48.91 cents per gallon
Cigarettes: 170 cents per pack of 20
Liquor: $11.26 per gallon
Personal Income Tax: 5.00%
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
Business Climate Index
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: 6.0% on average (gross receipts tax)
Average Local Sales Tax: 0.00% - 7.10%
Gasoline: 37.40 cents per gallon
Diesel Fuel: 51.40 cents per gallon
Cigarettes: 200 cents per pack of 20
Liquor: $3.00 per gallon
Personal Income Tax: Lowest rate: 2.59% Highest rate: 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
Business Climate Index
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%
Average Local Sales Tax: 0.00% - 7.0%
Gasoline: 40.40 cents per gallon
Diesel Fuel: 44.90 cents per gallon
Cigarettes: 84 cents per pack of 20
Liquor: $2.28 per gallon
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
Business Climate Index
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: 5.125%
Average Local Sales Tax: 0.125% - 6.625%
Gasoline: 37.28 cents per gallon
Diesel Fuel: 47.28 cents per gallon
Cigarettes: 166 cents per pack of 20
Liquor: $6.06 per gallon
Personal Income Tax: Lowest rate: 1.7%; Highest rate: 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
Business Climate Index
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
Average Local Sales Tax: None
Gasoline: 41.40 cents per gallon
Diesel Fuel: 46.40 cents per gallon
Cigarettes: 160 cents per pack of 20
Liquor: $3.75 per gallon
Personal Income Tax: Lowest rate: 2.2% Highest rate: 6.60%
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
Business Climate Index
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: 0.00%
Average Local Sales Tax: 0.00% - 7.50%
Gasoline: 30.65 cents per gallon
Diesel Fuel: 37.15 cents per gallon
Cigarettes: 200 cents per pack of 20
Liquor: $12.80 per gallon
Personal Income Tax: No State Personal Income Tax
Federal Income Tax Deduction: N/A
Pensions: None
Military Pensions: None
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
Business Climate Index
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: 7.50%
Average Local Sales Tax: 0.00% - 2.5%
Gasoline: 59.32 cents per gallon
Diesel Fuel: 61.68 cents per gallon
Cigarettes: 87 cents per pack of 20
Liquor: $3.30 per gallon
Personal Income Tax: Lowest rate: 1.0% Highest rate: 13.30%
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
Business Climate Index
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: 6.85%
Average Local Sales Tax: 0.00% - 1.25%
Gasoline: 52.25 cents per gallon
Diesel Fuel: 52.96 cents per gallon
Cigarettes: 80 cents per pack of 20
Liquor: $3.60 per gallon
Personal Income Tax: 0.00%
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
Business Climate Index
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: 0.00%
Average Local Sales Tax: Local Fuel Taxes - 0.00% - 5.00%
Gasoline: 49.49 cents per gallon
Diesel Fuel: 54.75 cents per gallon
Cigarettes: 118 cents per pack of 20
Liquor: $22.73 per gallon
Personal Income Tax: Lowest rate: 5.00%; Highest rate: 9.90%
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
Business Climate Index
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: 6.50%
Average Local Sales Tax: 0.50% - 3.10%
Gasoline: 62.90 cents per gallon
Diesel Fuel: 68.90 cents per gallon
Cigarettes: 302.5 cents per pack of 20
Liquor: $35.22 per gallon
Personal Income Tax: 0.00%
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
Business Climate Index
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: 4.00%
Average Local Sales Tax: 0.00% - 0.50%
Gasoline: 61.55 cents per gallon
Diesel Fuel: 65.34 cents per gallon
Cigarettes: 320 cents per pack of 20
Liquor: $5.98 per gallon
Personal Income Tax: Lowest rate: 1.4%; Highest rate: 11.00%
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
Business Climate Index
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: 5.00%
Average Local Sales Tax: 0.00% - 3.00%
Gasoline: 41.40 cents per gallon
Diesel Fuel: 47.40 cents per gallon
Cigarettes: 44 cents per pack of 20
Liquor: $4.66 per gallon
Personal Income Tax: Lowest rate: 1.22%; Highest rate: 3.22%
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
Business Climate Index
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: 4.00%
Average Local Sales Tax: 0.00% - 2.00%
Gasoline: 48.40 cents per gallon
Diesel Fuel: 54.40 cents per gallon
Cigarettes: 153 cents per pack of 20
Liquor: $4.68 per gallon
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
Business Climate Index
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: 5.50%
Average Local Sales Tax: 0.00% - 2.00%
Gasoline: 45.40 cents per gallon
Diesel Fuel: 50.80 cents per gallon
Cigarettes: 64 cents per pack of 20
Liquor: $3.75 per gallon
Personal Income Tax: Lowest rate: 2.46%; Highest rate: 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
Business Climate Index
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: 6.5%
Average Local Sales Tax: 0.00% - 5.00%
Gasoline: 42.43 cents per gallon
Diesel Fuel: 50.43 cents per gallon
Cigarettes: 79 cents per pack of 20
Liquor: $2.50 per gallon
Personal Income Tax: Lowest rate: 2.7%; Highest rate: 4.60%
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
Business Climate Index
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: 4.50%
Average Local Sales Tax: 0.00% - 6.50%
Gasoline: 35.40 cents per gallon
Diesel Fuel: 38.40 cents per gallon
Cigarettes: 103 cents per pack of 20
Liquor: $5.56 per gallon
Personal Income Tax: Lowest rate: 0.50%; Highest rate: 5.25%
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
Business Climate Index
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: 5.00%
Average Local Sales Tax: 0.00% - 1.75%
Gasoline: 51.30 cents per gallon
Diesel Fuel: 57.30 cents per gallon
Cigarettes: 252 cents per pack of 20
Liquor: $3.25 per gallon
Personal Income Tax: Lowest rate: 4.00%; Highest rate: 7.65%
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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 2.00%
Gasoline: 50.40 cents per gallon
Diesel Fuel: 57.90 cents per gallon
Cigarettes: 136 cents per pack of 20
Liquor: $12.99 per gallon
Personal Income Tax: Lowest rate: 0.36%; Highest rate: 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
Business Climate Index
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%
Average Local Sales Tax: 0.50% - 6.625%
Gasoline: 35.70 cents per gallon
Diesel Fuel: 41.70 cents per gallon
Cigarettes: 17 cents per pack of 20
Liquor: $2.00 per gallon
Personal Income Tax: Lowest rate: 1.50%; Highest rate: 6.00%
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%
Business Climate Index
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: 6.5%
Average Local Sales Tax: 0.0% - 5.5%
Gasoline: 40.20 cents per gallon
Diesel Fuel: 47.20 cents per gallon
Cigarettes: 115 cents per pack of 20
Liquor: $6.57 per gallon
Personal Income Tax: Lowest rate: 1.0% Highest rate: 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
Business Climate Index
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%
Average Local Sales Tax: 0.00% - 4.25%
Gasoline: 51.87 cents per gallon
Diesel Fuel: 59.36 cents per gallon
Cigarettes: 198 cents per pack of 20
Liquor: $8.55 per gallon
Personal Income Tax: Flat rate of 3.75% 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
Business Climate Index
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: 7.00%
Average Local Sales Tax: 0.00%
Gasoline: 51.70 cents per gallon
Diesel Fuel: 65.56 cents per gallon
Cigarettes: 99.5 cents per pack of 20
Liquor: $2.68 per gallon
Personal Income Tax: Flat rate of 3.3% of federal adjusted gross income
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
Business Climate Index
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: 5.75%
Average Local Sales Tax: 0.00% - 2.25%
Gasoline: 46.40 cents per gallon
Diesel Fuel: 52.40 cents per gallon
Cigarettes: 125 cents per pack of 20
Liquor: $9.84 per gallon
Personal Income Tax: Lowest rate: 0.53%; Highest rate: 5.33%
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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00%
Gasoline: 44.40 cents per gallon
Diesel Fuel: 47.40 cents per gallon
Cigarettes: 60 cents per pack of 20
Liquor: $6.86 per gallon
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
Business Climate Index
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: 7.0%
Average Local Sales Tax: 1.50% - 2.75%
Gasoline: 39.80 cents per gallon
Diesel Fuel: 42.80 cents per gallon
Cigarettes: 62 cents per pack of 20
Liquor: $4.46 per gallon
Personal Income Tax: 6.00% - Applies to interest and dividend income only.
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
Business Climate Index
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: 7.00%
Average Local Sales Tax: 0.00% - 1.00%
Gasoline: 37.19 cents per gallon
Diesel Fuel: 42.80 cents per gallon
Cigarettes: 68 cents per pack of 20
Liquor: $7.10 per gallon
Personal Income Tax: Lowest rate: 3.00%; Highest rate: 5.00%
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
Business Climate Index
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: 4.00%
Average Local Sales Tax: 0.00% - 7.666%
Gasoline: 38.41 cents per gallon
Diesel Fuel: 44.41 cents per gallon
Cigarettes: 36 cents per pack of 20
Liquor: $2.50 per gallon
Personal Income Tax: Lowest rate: 2.00%; Highest rate: 6.00%
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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 3.00%
Gasoline: 35.15 cents per gallon
Diesel Fuel: 41.15 cents per gallon
Cigarettes: 57 cents per pack of 20
Liquor: $5.42 per gallon
Personal Income Tax: Lowest rate: 0.00%; Highest rate: 7.00%
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
Business Climate Index
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: 4.750%
Average Local Sales Tax: 2.00% - 3.00%
Gasoline: 54.65 cents per gallon
Diesel Fuel: 60.65 cents per gallon
Cigarettes: 45 cents per pack of 20
Liquor: $13.02 per gallon
Personal Income Tax: 5.75%
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
Business Climate Index
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: 4.30%
Average Local Sales Tax: 1.00% - 2.20%
Gasoline: 40.73 cents per gallon
Diesel Fuel: 50.43 cents per gallon
Cigarettes: 30 cents per pack of 20
Liquor: $20.56 per gallon
Personal Income Tax: Lowest rate: 2.00%; Highest rate: 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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 1.00%
Gasoline: 53.00 cents per gallon
Diesel Fuel: 59.00 cents per gallon
Cigarettes: 55 cents per pack of 20
Liquor: $2.82 per gallon
Personal Income Tax: Lowest rate: 3.00%; Highest rate: 6.50%
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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00%
Gasoline: 50.50 cents per gallon
Diesel Fuel: 57.25 cents per gallon
Cigarettes: 200 cents per pack of 20
Liquor: $4.41 per gallon
Personal Income Tax: Lowest rate: 2.00%; Highest rate: 5.75%
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
Business Climate Index
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: 7.00%
Average Local Sales Tax: 0.00%
Gasoline: 32.90 cents per gallon
Diesel Fuel: 41.90 cents per gallon
Cigarettes: 270 cents per pack of 20
Liquor: $5.50 per gallon
Personal Income Tax: Lowest rate: 1.40%; Highest rate: 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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 2.00%
Gasoline: 73.70 cents per gallon
Diesel Fuel: 93.40 cents per gallon
Cigarettes: 160 cents per pack of 20
Liquor: $7.22 per gallon
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
Business Climate Index
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: 4.00%
Average Local Sales Tax: 0.00% - 5.00%
Gasoline: 62.67 cents per gallon
Diesel Fuel: 68.23 cents per gallon
Cigarettes: 435 cents per pack of 20
Liquor: $6.44 per gallon
Personal Income Tax: Lowest rate: 4.0%; Highest rate: 8.82%
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
Business Climate Index
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: 6.25%
Average Local Sales Tax: 0.00%
Gasoline: 44.94 cents per gallon
Diesel Fuel: 50.94 cents per gallon
Cigarettes: 251 cents per pack of 20
Liquor: $4.05 per gallon
Personal Income Tax: Flat rate of 5.15% 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
Business Climate Index
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: 6.00%
Average Local Sales Tax: 0.00% - 1.00%
Gasoline: 49.13 cents per gallon
Diesel Fuel: 56.40 cents per gallon
Cigarettes: 262 cents per pack of 20
Liquor: $0.00 per gallon
Personal Income Tax: Lowest rate: 3.55%; Highest rate: 8.95%
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
Business Climate Index
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: 0.00%
Average Local Sales Tax: 9.00% tax on hotels; 9.00% tax on rental cars
Gasoline: 42.23 cents per gallon
Diesel Fuel: 48.23 cents per gallon
Cigarettes: 168 cents per pack of 20
Liquor: $0.00 per gallon
Personal Income Tax: Limited to 5.00% tax on dividends and interest income only
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
Business Climate Index
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: 5.50%
Average Local Sales Tax: 0.00%
Gasoline: 48.41 cents per gallon
Diesel Fuel: 55.61 cents per gallon
Cigarettes: 200 cents per pack of 20
Liquor: $5.81 per gallon
Personal Income Tax: Lowest rate: 6.50%; Highest rate: 7.95%
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
Business Climate Index
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: 6.35%
Average Local Sales Tax: None
Gasoline: 55.91 cents per gallon
Diesel Fuel: 74.70 cents per gallon
Cigarettes: 340 cents per pack of 20
Liquor: $5.40 per gallon
Personal Income Tax: Lowest rate: 3.0% Highest rate: 6.7%
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
Business Climate Index
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: 7.00%
Average Local Sales Tax: 0.00%
Gasoline: 52.40 cents per gallon
Diesel Fuel: 58.40 cents per gallon
Cigarettes: 350 cents per pack of 20
Liquor: $3.75 per gallon
Personal Income Tax: Lowest rate: 3.75%, Highest rate: 5.99%
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
Business Climate Index
Business Tax Climate: 46
Corporate Tax: 40
Individual Income Tax: 42
Property Tax: 43
Sales Tax: 30
Unemployment Insurance Tax: 50
Note: State Fuel Taxes include Federal Motor Fuel Excise Tax: 18.4 cents per gallon gasoline & 24.4 cents per gallon diesel