All tables sales and excise tax rate tables have been updated through January 1, 2020
        updates to Income Tax Tables will be posted as they become available please check back

State Income Taxes - updated to January 1, 2019 

• State Individual Income Tax Rates     [excel version] 
• State Individual Income Tax Federal Starting Points [excel version] 
• State Corporate Income Tax Rates        [excel version]   
• State Corporate Income Tax federal Starting Points [excel version] 
  
• State Apportionment of Corporate Income       [excel version]    
• Summary of Individual Income Tax Provisions in the States, 2017 tax year [Includes taxation of pension income] [Wisconsin Legislative Fiscal Bureau]

State Sales Taxes - updated to January 1, 2020 

• State Sales Taxes--Food and Drug Exemptions   [excel version]
  
• State Sales Taxes and Vendor Discounts         [excel version]
  
• State & Local Sales Tax Rates [Washington DOR] [2017]
• Sales Tax Holidays - updated January 9, 2020 
• FTA Report - State Sales Taxation of Services - January 2017 Updates  

State Excise Taxes - updated to January 1, 2020   

• State Taxes on Legal Recreational Marijuana [pdf version]  
  
• State Motor Fuel Excise Tax Rates [excel version]  
  
• State Motor Fuel Rates Linked to Federal Tax Rates [posted 8/31/11]
• State Motor Fuel Tax Points of Taxation - January 27, 2012
• Summary of State Laws - September 2019

• State Cigarette Excise Tax Rates  [excel version] 
  
• Cigarette Tax Increases - 2000-current
  
• State Taxes on Other Tobacco Products [excel version]  
• State Taxes on E-Cigarettes/Vaping Products  [excel version]
• State Taxes on Recreational Marijuana  [pdf version]
   

• State Distilled Spirits Excise Tax Rates  [excel version] 
  
• State Wine Excise Tax Rates  [excel version] 
  
• State Beer Excise Taxes [excel version] 
  

• See Significant Features of the Property Tax Website
   [Lincoln Land Institute & George Washington University]

Historical Tax Rate Data

FTA does not maintain historical tax rate data. Several possible sources available in most public libraries:

• The Book of the States, published by the Council of State Governments
• Significant Features of Fiscal Federalism, published by the Advisory Commission on Intergovernmental Relations (organization disbanded in 1998).
• State Tax Guide, Commerce Clearing House (only legal libraries will most likely have this publication).