Tax Rates

Tax Rates/Surveys - Tax Rates

All tables have been updated to January 1, 2021.

State Income Taxes

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]
States Requiring Corporate Combined Reporting - July 2019
Summary of Individual Income Tax Provisions in the States, 2019 tax year [Includes taxation of pension income] [Wisconsin Legislative Fiscal Bureau]

State Sales Taxes

State Sales Taxes--Food and Drug Exemptions [excel version]
State Sales Taxes and Vendor Discounts [excel version]
2021 Sales Tax Holidays - updated January 5, 2021
FTA Report - State Sales Taxation of Services - January 2017 Updates

State Excise Taxes

State Taxes on Legal Recreational Marijuana [pdf version] [updated April 8, 2021]
State Motor Fuel Excise Tax Rates [excel version]
State Motor Fuel Rates Linked to Federal Tax Rates [posted 8/31/11]
Summary of Motor Fuel Tax State Laws - September 2020

[more motor fuel information]

Tobacco Taxes

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] [updated April 8, 2021]

[more tobacco tax information]

Alcoholic Beverage Excise Taxes

Property Taxes

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).