Estimates of Tax Burden of the States, Fiscal Year 1996

Area

State &

Rank

State &

Rank

Local Taxes as %

Local Taxes

of Personal Income

Per Capita

United States

11.30%

$2,957

Alabama

9.40%

49

$1,876

51

Alaska

15.90%

1

$3,791

4

Arizona

11.80%

15

$2,295

30

Arkansas

10.80%

35

$1,933

48

California

11.30%

25

$2,705

15

Colorado

10.30%

42

$2,418

26

Connecticut

12.10%

12

$3,831

3

Delaware

10.90%

33

$2,822

10

Dist. of Columbia

13.40%

3

$4,596

1

Florida

10.30%

43

$2,330

29

Georgia

11.10%

30

$2,354

27

Hawaii

13.20%

6

$3,245

6

Idaho

11.60%

20

$2,138

40

Illinois

10.90%

31

$2,757

13

Indiana

10.40%

41

$2,222

36

Iowa

11.70%

16

$2,448

24

Kansas

11.40%

24

$2,478

23

Kentucky

11.60%

19

$2,166

38

Louisiana

10.30%

44

$1,946

47

Maine

12.90%

7

$2,600

17

Maryland

10.60%

39

$2,786

12

Massachusetts

11.20%

27

$2,139

7

Michigan

10.90%

32

$2,588

18

Minnesota

13.20%

5

$3,128

8

Mississippi

11.40%

23

$1,894

49

Missouri

10.10%

47

$2,181

37

Montana

11.10%

29

$2,207

42

Nebraska

11.90%

14

$2,531

20

Nevada

11.40%

22

$2,661

16

New Hampshire

8.90%

51

$2,254

33

New Jersey

11.60%

18

$3,436

5

New Mexico

12.60%

8

$2,263

31

New York

14.40%

2

$3,987

2

North Carolina

10.90%

34

$2,251

34

North Dakota

12.10%

11

$2,238

35

Ohio

11.10%

28

$2,503

22

Oklahoma

10.80%

36

$1,987

44

Oregon

10.70%

37

$2,259

32

Pennsylvania

10.60%

38

$2,512

21

Rhode Island

11.50%

21

$2,738

14

South Carolina

10.50%

40

$1,981

45

South Dakota

10.10%

45

$1,965

46

Tennessee

9.00%

50

$1,878

50

Texas

10.30%

45

$2,128

41

Utah

12.10%

10

$2,147

39

Vermont

12.20%

9

$2,577

19

Virginia

9.80%

48

$2,341

28

Washington

12.00%

13

$2,795

11

West Virginia

11.30%

26

$1,995

43

Wisconsin

13.30%

4

$2,947

9

Wyoming

11.70%

17

$2,422

25