Sales, Income, and Gasoline Tax Rates of Regional States


Area

Sales

Corporate

Personal

Gasoline/Diesel

 

 

Income

Income

in cents/gal.

Arkansas

4.63%

1.0% to 6.5%

up to 7.0%

19.7 / 20.7

Colorado

3.00%

4.75%

4.75%

22.0 / 20.5

Kansas

4.90%

4.0% to 7.35%

up to 6.45%

20.0 / 22.0

Louisiana

4.00%

4.0% to 8.0%

up to 6.0%

20.0 / 20.0

Missouri

4.23%

6.25%

up to 6.0%

17.05 / 17.05

New Mexico

5.00%

4.8% to 7.6%

up to 8.2%

18.0 / 19.0

Oklahoma

4.50%

6.00%

up to 6.75%

17.0 / 14.0

Texas

6.25%

4.5% **

None

20.0 / 20.0

 

 

 

 

 

 

** Texas corporate income tax reported is actually referred to by the state as a franchise tax. This tax identifies the lower bound amount for the Texas franchise tax.  Otherwise, the Texas franchise ($2.50 per $1,000 of capital) is double the rate found in Oklahoma ($1.25 per $1,000 of capital up to a maximum of $20,000) without any cap.