All Table [unless noted otherwise] have be updated to include tax changes through January 1, 2023
 

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, 2021 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] 
• 2023 Sales Tax Holidays - updated January 10, 2023 
• FTA Report - State Sales Taxation of Services - January 2017 Updates  

State Excise Taxes 

• State Taxes on Legal Recreational Marijuana [pdf version]  [updated November 17, 2022]
  
• 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 2022

• 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 November 17, 2022]
   

• 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).