Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
CAPITOL research
FISCAL
All data used through out report are authors calculations of data from the U.S. Census Bureaus Annual Survey of State Tax Collections, http://www.census.gov/govs/statetax/
Sales Taxes
Sales and gross receipts taxes were the largest category of taxes across all states in 2012, representing
47.2 percent of tax revenues. After taking a hit during
the recession, sales taxes have partially recovered,
returning to prerecession levels in nominal terms by
2011. From 2003 to 2007, sales taxes as a percentage
of total tax revenue fell, starting at 49.9 percent in
2003 and ending at 46 percent in 2007. During and
following the recession, that trend reversed and sales
taxes as a percent of tax revenues grewincreasing
2.8 percentage points from 2008 to 2010. In 2011 and
2012, however, sales taxes started to fall again as a
percent of taxes, dropping by 0.5 percentage points in
2011 and 1.2 percentage points in 2012, landing at a
percentage closer to prerecession levels in 2012.
Income Taxes
Real
Nominal
$3,000
$2,500
$2,000
$1,500
$1,000
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
Sales
and
Income
axes
as
a
Percentage
of
Total
Sales and
Income
TaxesTas
a Percentage
of Total
TaxTax
Revenue
Revenue
Income Taxes
55%
50%
45%
40%
35%
30%
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
United States
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
2011
2012
Percent Change
2011-2012
$757,869,188
$8,635,527
$5,537,679
$10,848,179
$7,975,526
$116,695,284
$9,467,684
$13,432,252
$3,017,837
$32,557,946
$16,003,250
$4,857,729
$3,261,722
$29,433,475
$14,909,416
$7,236,476
$6,828,477
$10,203,241
$8,865,421
$3,675,810
$16,002,529
$22,089,530
$23,540,253
$18,952,919
$6,714,180
$10,109,918
$2,303,516
$4,153,113
$6,332,128
$2,320,014
$27,182,753
$4,980,115
$67,945,152
$22,405,841
$3,822,347
$25,176,562
$7,766,332
$8,112,049
$32,352,286
$2,737,952
$7,687,496
$1,379,607
$11,235,404
$43,188,251
$5,475,904
$2,687,926
$17,409,072
$17,411,033
$5,142,771
$15,347,327
$2,461,977
$794,570,079
$9,052,880
$7,049,398
$12,973,265
$8,287,744
$112,372,263
$10,250,628
$15,419,556
$3,360,235
$32,997,012
$16,576,903
$5,516,146
$3,374,304
$36,437,803
$15,704,680
$7,832,388
$7,418,341
$10,472,861
$8,994,053
$3,777,130
$17,064,468
$22,805,644
$23,968,760
$20,560,540
$6,953,362
$10,800,741
$2,459,324
$4,358,328
$6,775,112
$2,206,329
$27,456,175
$5,088,335
$71,545,745
$22,713,357
$5,620,036
$25,924,024
$8,826,132
$8,699,626
$32,949,917
$2,805,287
$8,036,482
$1,521,477
$11,982,345
$48,596,548
$5,809,953
$2,757,370
$18,137,586
$17,624,715
$5,355,809
$14,747,971
$2,550,991
4.8%
4.8%
27.3%
19.6%
3.9%
-3.7%
8.3%
14.8%
11.3%
1.3%
3.6%
13.6%
3.5%
23.8%
5.3%
8.2%
8.6%
2.6%
1.5%
2.8%
6.6%
3.2%
1.8%
8.5%
3.6%
6.8%
6.8%
4.9%
7.0%
-4.9%
1.0%
2.2%
5.3%
1.4%
47.0%
3.0%
13.6%
7.2%
1.8%
2.5%
4.5%
10.3%
6.6%
12.5%
6.1%
2.6%
4.2%
1.2%
4.1%
-3.9%
3.6%
Property
Sales and
Gross
Receipts
License
Income
Other
1.6%
3.6%
3.1%
5.8%
12.2%
1.9%
0.0%
0.0%
0.0%
0.0%
0.4%
0.0%
0.0%
0.2%
0.0%
0.0%
1.0%
5.1%
0.6%
1.0%
4.4%
0.0%
7.5%
3.9%
0.3%
0.3%
10.5%
0.0%
3.5%
17.3%
0.0%
1.2%
0.0%
0.0%
0.0%
0.0%
0.0%
0.2%
0.1%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
34.4%
0.2%
10.8%
0.1%
1.1%
12.4%
47.2%
51.1%
3.5%
62.2%
48.1%
34.4%
39.9%
43.3%
14.6%
82.6%
43.8%
64.9%
49.3%
39.2%
58.4%
45.1%
49.7%
48.1%
54.4%
46.3%
42.0%
32.1%
54.7%
44.4%
63.2%
44.1%
22.1%
47.9%
77.2%
39.7%
43.7%
52.1%
32.0%
42.0%
28.4%
50.6%
42.2%
16.1%
52.1%
52.6%
52.2%
78.7%
74.8%
77.0%
46.9%
35.1%
32.3%
80.4%
49.1%
43.4%
43.9%
6.8%
5.7%
1.9%
2.9%
4.3%
7.7%
6.0%
2.9%
36.6%
6.7%
3.1%
4.7%
8.9%
7.1%
4.0%
9.6%
4.3%
4.1%
4.5%
6.7%
4.4%
3.9%
5.9%
5.8%
7.4%
5.2%
12.8%
4.2%
8.6%
12.0%
5.2%
3.5%
2.7%
6.5%
3.3%
13.8%
11.6%
10.4%
8.0%
3.8%
5.6%
16.5%
10.7%
15.5%
4.4%
3.7%
4.3%
5.6%
2.6%
6.7%
5.5%
40.5%
37.9%
9.4%
28.8%
33.9%
56.0%
52.4%
51.9%
46.8%
6.1%
52.7%
29.4%
41.5%
52.7%
36.5%
44.1%
43.3%
39.0%
30.7%
44.3%
46.9%
61.1%
31.0%
44.0%
27.3%
50.3%
42.0%
47.6%
0.0%
27.3%
47.6%
28.1%
60.6%
51.1%
11.5%
35.3%
36.5%
71.9%
36.2%
42.3%
41.7%
3.9%
11.8%
0.0%
46.9%
25.2%
61.0%
0.0%
36.4%
48.5%
0.0%
3.9%
1.7%
82.1%
0.3%
1.6%
0.0%
1.7%
2.0%
1.9%
4.6%
0.1%
1.0%
0.2%
0.8%
1.1%
1.2%
1.8%
3.7%
9.9%
1.7%
2.2%
2.8%
0.8%
1.8%
1.7%
0.1%
12.6%
0.4%
10.7%
3.8%
3.5%
15.1%
4.8%
0.4%
56.7%
0.3%
9.8%
1.4%
3.6%
1.3%
0.4%
0.9%
2.8%
7.5%
1.8%
1.6%
2.3%
3.2%
11.8%
0.4%
38.2%
Source: Authors calculations of data from the U.S. Census Bureaus Annual Survey of State Tax Collections, http://www.census.gov/govs/statetax/