| State and Local Taxes and Fees, 1993-94 | Table 2 | |||||||||||
| Per Capita | ||||||||||||
| Total | ||||||||||||
| Property | General | Personal | Corporate | Fees & | Taxes, Fees & | |||||||
| State | Tax | Rank | Sales Tax | Rank | Income Tax | Rank | Income Tax | Rank | Assessments | Rank | Assessments | Rank |
| Alabama | $195.72 | 50 | $496.19 | 29 | $339.14 | 38 | $51.70 | 40 | $792.23 | 7 | $2,393.40 | 45 |
| Alaska | 1,064.31 | 5 | 160.33 | 46 | - | 45 | 290.54 | 2 | 1,079.59 | 1 | 4,304.25 | 2 |
| Arizona | 669.06 | 29 | 752.67 | 6 | 345.65 | 37 | 74.41 | 25 | 463.69 | 42 | 2,641.12 | 35 |
| Arkansas | 253.88 | 49 | 591.37 | 19 | 390.82 | 34 | 75.12 | 24 | 498.98 | 40 | 2,177.87 | 50 |
| California | 657.05 | 30 | 660.81 | 11 | 558.29 | 16 | 147.42 | 7 | 735.61 | 12 | 3,139.96 | 14 |
| Colorado | 725.54 | 23 | 620.05 | 15 | 526.76 | 20 | 39.95 | 46 | 696.30 | 18 | 2,941.17 | 20 |
| Connecticut | 1,337.25 | 3 | 666.91 | 9 | 682.97 | 9 | 214.33 | 5 | 420.63 | 48 | 3,861.53 | 4 |
| Delaware | 371.43 | 43 | - | 47 | 815.59 | 6 | 219.65 | 4 | 899.67 | 3 | 3,393.85 | 8 |
| Florida | 788.37 | 19 | 741.30 | 7 | - | 45 | 68.10 | 31 | 724.55 | 15 | 2,910.41 | 23 |
| Georgia | 624.40 | 32 | 620.25 | 14 | 507.54 | 22 | 73.90 | 28 | 701.45 | 17 | 2,816.71 | 27 |
| Hawaii | 529.88 | 34 | 1,129.98 | 2 | 816.13 | 5 | 58.04 | 39 | 789.75 | 8 | 3,975.15 | 3 |
| Idaho | 512.51 | 37 | 476.40 | 33 | 497.81 | 23 | 79.49 | 23 | 607.67 | 30 | 2,566.63 | 38 |
| Illinois | 953.38 | 11 | 487.06 | 30 | 430.07 | 30 | 104.60 | 15 | 436.76 | 46 | 2,911.26 | 21 |
| Indiana | 739.48 | 22 | 435.65 | 37 | 590.13 | 12 | 138.84 | 8 | 686.39 | 19 | 2,805.50 | 28 |
| Iowa | 790.67 | 18 | 509.34 | 26 | 540.22 | 18 | 61.61 | 35 | 745.12 | 11 | 3,041.67 | 16 |
| Kansas | 725.19 | 25 | 609.85 | 17 | 467.63 | 27 | 99.80 | 18 | 632.15 | 25 | 2,942.39 | 19 |
| Kentucky | 318.60 | 45 | 407.65 | 40 | 562.21 | 15 | 70.31 | 29 | 467.62 | 41 | 2,397.55 | 43 |
| Louisiana | 298.39 | 47 | 681.61 | 8 | 226.56 | 40 | 50.80 | 41 | 735.54 | 13 | 2,455.66 | 42 |
| Maine | 944.86 | 12 | 497.59 | 28 | 495.69 | 24 | 74.16 | 26 | 399.64 | 49 | 2,750.33 | 31 |
| Maryland | 722.76 | 26 | 362.55 | 43 | 980.49 | 2 | 63.94 | 33 | 512.97 | 38 | 3,170.00 | 13 |
| Massachusetts | 984.72 | 10 | 381.25 | 42 | 941.86 | 3 | 175.95 | 6 | 539.76 | 35 | 3,374.71 | 9 |
| Michigan | 1,049.00 | 8 | 477.90 | 32 | 512.40 | 21 | 229.01 | 3 | 662.12 | 22 | 3,214.25 | 12 |
| Minnesota | 798.95 | 17 | 553.79 | 22 | 755.27 | 7 | 120.83 | 12 | 848.16 | 5 | 3,581.07 | 6 |
| Mississippi | 389.03 | 42 | 594.99 | 18 | 238.92 | 39 | 62.90 | 34 | 657.71 | 23 | 2,310.95 | 47 |
| Missouri | 433.46 | 40 | 566.59 | 20 | 447.99 | 28 | 47.49 | 44 | 449.22 | 43 | 2,301.34 | 48 |
| Montana | 834.24 | 15 | - | 47 | 403.79 | 32 | 80.46 | 21 | 528.32 | 36 | 2,480.12 | 40 |
| Nebraska | 843.81 | 14 | 535.22 | 24 | 440.91 | 29 | 69.71 | 30 | 684.55 | 20 | 2,974.66 | 18 |
| Nevada | 513.75 | 36 | 819.39 | 4 | - | 45 | - | 47 | 762.52 | 9 | 3,116.63 | 15 |
| New Hampshire | 1,442.40 | 2 | - | 47 | 31.64 | 42 | 126.79 | 10 | 447.97 | 44 | 2,637.53 | 36 |
| New Jersey | 1,483.26 | 1 | 478.04 | 31 | 569.30 | 14 | 137.28 | 9 | 568.76 | 32 | 3,785.06 | 5 |
| New Mexico | 263.27 | 48 | 850.94 | 3 | 349.03 | 36 | 74.08 | 27 | 619.88 | 28 | 2,722.08 | 32 |
| New York | 1,246.03 | 4 | 664.72 | 10 | 1,107.45 | 1 | 308.06 | 1 | 731.75 | 14 | 4,586.09 | 1 |
| North Carolina | 462.58 | 39 | 511.85 | 25 | 606.53 | 11 | 104.28 | 16 | 605.12 | 31 | 2,715.34 | 33 |
| North Dakota | 585.07 | 33 | 438.13 | 36 | 214.66 | 41 | 112.01 | 13 | 816.55 | 6 | 2,846.58 | 25 |
| Ohio | 628.52 | 31 | 469.71 | 34 | 659.00 | 10 | 58.78 | 38 | 555.65 | 33 | 2,760.01 | 30 |
| Oklahoma | 302.22 | 46 | 537.35 | 23 | 403.64 | 33 | 49.79 | 43 | 625.00 | 27 | 2,471.22 | 41 |
| Oregon | 816.31 | 16 | - | 47 | 837.18 | 4 | 85.44 | 19 | 711.53 | 16 | 2,977.46 | 17 |
| Pennsylvania | 670.75 | 27 | 432.96 | 38 | 555.56 | 17 | 123.32 | 11 | 499.97 | 39 | 2,842.00 | 26 |
| Rhode Island | 1,051.71 | 7 | 414.06 | 39 | 529.68 | 19 | 79.56 | 22 | 362.11 | 50 | 2,860.23 | 24 |
| South Carolina | 515.04 | 35 | 467.76 | 35 | 417.85 | 31 | 59.78 | 37 | 858.91 | 4 | 2,659.58 | 34 |
| South Dakota | 725.43 | 24 | 612.62 | 16 | 0.18 | 44 | 50.68 | 42 | 444.86 | 45 | 2,263.75 | 49 |
| Tennessee | 400.34 | 41 | 775.66 | 5 | 19.15 | 43 | 81.54 | 20 | 637.99 | 24 | 2,397.04 | 44 |
| Texas | 755.35 | 21 | 656.63 | 12 | - | 45 | - | 47 | 517.43 | 37 | 2,544.19 | 39 |
| Utah | 491.48 | 38 | 623.43 | 13 | 484.80 | 26 | 65.61 | 32 | 663.58 | 21 | 2,583.27 | 37 |
| Vermont | 1,051.75 | 6 | 303.41 | 45 | 493.29 | 25 | 60.23 | 36 | 428.22 | 47 | 2,910.49 | 22 |
| Virginia | 669.99 | 28 | 357.89 | 44 | 581.84 | 13 | 46.81 | 45 | 610.89 | 29 | 2,772.40 | 29 |
| Washington | 780.32 | 20 | 1,237.75 | 1 | - | 45 | - | 47 | 754.54 | 10 | 3,350.93 | 10 |
| West Virginia | 359.50 | 44 | 399.12 | 41 | 367.56 | 35 | 101.33 | 17 | 547.68 | 34 | 2,387.07 | 46 |
| Wisconsin | 1,004.88 | 9 | 502.71 | 27 | 716.00 | 8 | 106.51 | 14 | 625.37 | 26 | 3,324.14 | 11 |
| Wyoming | 939.51 | 13 | 558.28 | 21 | - | 45 | - | 47 | 902.41 | 2 | 3,415.77 | 7 |
| 50-State Median | $723.98 | $510.59 | $489.05 | $74.29 | $628.76 | $2,844.29 | ||||||
| California Difference | ||||||||||||
| From Median | -9.2% | +29.4% | +14.2% | +98.4% | +17.0% | +10.4% | ||||||