| State and Local Taxes and Fees, 1993-94 | Table 3 | |||||||||||
| Per Worker | ||||||||||||
| 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 | $410.31 | 50 | $1,040.23 | 23 | $710.97 | 38 | $108.39 | 41 | $1,660.86 | 6 | $5,017.60 | 43 |
| Alaska | 2,132.87 | 5 | 321.30 | 46 | - | 45 | 582.25 | 2 | 2,163.48 | 1 | 8,625.70 | 2 |
| Arizona | 1,430.48 | 21 | 1,609.23 | 4 | 739.02 | 37 | 159.10 | 23 | 991.38 | 41 | 5,646.80 | 22 |
| Arkansas | 525.71 | 49 | 1,224.57 | 16 | 809.28 | 34 | 155.56 | 26 | 1,033.25 | 36 | 4,509.80 | 49 |
| California | 1,340.12 | 29 | 1,347.79 | 10 | 1,138.70 | 14 | 300.67 | 7 | 1,500.36 | 11 | 6,404.27 | 11 |
| Colorado | 1,362.45 | 27 | 1,164.36 | 19 | 989.17 | 21 | 75.01 | 46 | 1,307.54 | 24 | 5,523.08 | 28 |
| Connecticut | 2,488.01 | 4 | 1,240.82 | 14 | 1,270.69 | 10 | 398.78 | 5 | 782.59 | 49 | 7,184.55 | 5 |
| Delaware | 690.90 | 44 | - | 47 | 1,517.11 | 6 | 408.57 | 4 | 1,673.50 | 4 | 6,313.01 | 12 |
| Florida | 1,631.56 | 15 | 1,534.14 | 8 | - | 45 | 140.94 | 30 | 1,499.47 | 12 | 6,023.17 | 14 |
| Georgia | 1,246.98 | 32 | 1,238.69 | 15 | 1,013.61 | 20 | 147.60 | 29 | 1,400.86 | 16 | 5,625.24 | 23 |
| Hawaii | 1,071.45 | 34 | 2,284.92 | 2 | 1,650.29 | 4 | 117.36 | 37 | 1,596.95 | 7 | 8,038.10 | 3 |
| Idaho | 1,017.68 | 36 | 945.99 | 31 | 988.51 | 23 | 157.84 | 24 | 1,206.64 | 29 | 5,096.55 | 40 |
| Illinois | 1,868.70 | 11 | 954.68 | 29 | 842.98 | 31 | 205.03 | 16 | 856.08 | 45 | 5,706.30 | 19 |
| Indiana | 1,418.69 | 23 | 835.80 | 40 | 1,132.16 | 15 | 266.36 | 9 | 1,316.84 | 23 | 5,382.32 | 33 |
| Iowa | 1,426.46 | 22 | 918.90 | 36 | 974.61 | 24 | 111.14 | 39 | 1,344.28 | 18 | 5,487.51 | 32 |
| Kansas | 1,397.35 | 25 | 1,175.10 | 18 | 901.06 | 27 | 192.30 | 18 | 1,218.08 | 28 | 5,669.60 | 20 |
| Kentucky | 675.68 | 45 | 864.53 | 38 | 1,192.30 | 12 | 149.10 | 27 | 991.69 | 40 | 5,084.59 | 41 |
| Louisiana | 675.11 | 46 | 1,542.15 | 7 | 512.58 | 40 | 114.93 | 38 | 1,664.16 | 5 | 5,555.94 | 25 |
| Maine | 1,885.29 | 9 | 992.84 | 27 | 989.05 | 22 | 147.97 | 28 | 797.40 | 47 | 5,487.77 | 31 |
| Maryland | 1,349.64 | 28 | 677.01 | 44 | 1,830.91 | 2 | 119.39 | 35 | 957.88 | 42 | 5,919.43 | 16 |
| Massachusetts | 1,876.19 | 10 | 726.40 | 42 | 1,794.53 | 3 | 335.24 | 6 | 1,028.41 | 37 | 6,429.85 | 9 |
| Michigan | 2,098.14 | 6 | 955.86 | 28 | 1,024.88 | 19 | 458.04 | 3 | 1,324.34 | 21 | 6,428.95 | 10 |
| Minnesota | 1,445.56 | 20 | 1,001.98 | 25 | 1,366.53 | 7 | 218.62 | 13 | 1,534.59 | 10 | 6,479.28 | 8 |
| Mississippi | 839.07 | 41 | 1,283.27 | 12 | 515.31 | 39 | 135.66 | 31 | 1,418.55 | 15 | 4,984.27 | 44 |
| Missouri | 863.88 | 40 | 1,129.22 | 21 | 892.86 | 28 | 94.64 | 44 | 895.30 | 43 | 4,586.60 | 48 |
| Montana | 1,649.81 | 14 | - | 47 | 798.54 | 35 | 159.12 | 22 | 1,044.82 | 35 | 4,904.73 | 45 |
| Nebraska | 1,573.41 | 16 | 998.01 | 26 | 822.14 | 33 | 129.99 | 33 | 1,276.44 | 26 | 5,546.72 | 27 |
| Nevada | 979.58 | 38 | 1,562.34 | 5 | - | 45 | - | 47 | 1,453.90 | 14 | 5,942.50 | 15 |
| New Hampshire | 2,651.25 | 2 | - | 47 | 58.17 | 42 | 233.05 | 12 | 823.41 | 46 | 4,847.99 | 46 |
| New Jersey | 2,938.07 | 1 | 946.91 | 30 | 1,127.67 | 16 | 271.92 | 8 | 1,126.61 | 33 | 7,497.51 | 4 |
| New Mexico | 567.88 | 48 | 1,835.50 | 3 | 752.86 | 36 | 159.79 | 21 | 1,337.10 | 19 | 5,871.61 | 17 |
| New York | 2,619.23 | 3 | 1,397.28 | 9 | 2,327.92 | 1 | 647.56 | 1 | 1,538.18 | 9 | 9,640.22 | 1 |
| North Carolina | 916.20 | 39 | 1,013.78 | 24 | 1,201.30 | 11 | 206.54 | 15 | 1,198.50 | 30 | 5,378.04 | 34 |
| North Dakota | 1,130.08 | 33 | 846.26 | 39 | 414.63 | 41 | 216.35 | 14 | 1,577.18 | 8 | 5,498.23 | 30 |
| Ohio | 1,263.17 | 31 | 944.00 | 32 | 1,324.43 | 8 | 118.13 | 36 | 1,116.72 | 34 | 5,546.91 | 26 |
| Oklahoma | 640.26 | 47 | 1,138.38 | 20 | 855.12 | 29 | 105.48 | 42 | 1,324.07 | 22 | 5,235.31 | 38 |
| Oregon | 1,551.33 | 17 | - | 47 | 1,590.98 | 5 | 162.38 | 20 | 1,352.21 | 17 | 5,658.40 | 21 |
| Pennsylvania | 1,379.46 | 26 | 890.42 | 37 | 1,142.57 | 13 | 253.63 | 10 | 1,028.25 | 38 | 5,844.90 | 18 |
| Rhode Island | 2,068.13 | 7 | 814.23 | 41 | 1,041.58 | 18 | 156.45 | 25 | 712.06 | 50 | 5,624.49 | 24 |
| South Carolina | 1,034.69 | 35 | 939.71 | 33 | 839.43 | 32 | 120.10 | 34 | 1,725.48 | 3 | 5,342.92 | 37 |
| South Dakota | 1,414.53 | 24 | 1,194.55 | 17 | 0.34 | 44 | 98.82 | 43 | 867.43 | 44 | 4,414.10 | 50 |
| Tennessee | 802.90 | 43 | 1,555.61 | 6 | 38.41 | 43 | 163.53 | 19 | 1,279.52 | 25 | 4,807.36 | 47 |
| Texas | 1,495.52 | 19 | 1,300.06 | 11 | - | 45 | - | 47 | 1,024.45 | 39 | 5,037.23 | 42 |
| Utah | 986.49 | 37 | 1,251.33 | 13 | 973.09 | 25 | 131.70 | 32 | 1,331.92 | 20 | 5,185.09 | 39 |
| Vermont | 1,932.59 | 8 | 557.52 | 45 | 906.42 | 26 | 110.67 | 40 | 786.85 | 48 | 5,348.01 | 36 |
| Virginia | 1,297.47 | 30 | 693.06 | 43 | 1,126.75 | 17 | 90.64 | 45 | 1,183.01 | 31 | 5,368.87 | 35 |
| Washington | 1,541.59 | 18 | 2,445.30 | 1 | - | 45 | - | 47 | 1,490.67 | 13 | 6,620.10 | 6 |
| West Virginia | 828.21 | 42 | 919.49 | 35 | 846.79 | 30 | 233.45 | 11 | 1,261.75 | 27 | 5,499.35 | 29 |
| Wisconsin | 1,847.56 | 12 | 924.28 | 34 | 1,316.43 | 9 | 195.83 | 17 | 1,149.81 | 32 | 6,111.74 | 13 |
| Wyoming | 1,814.15 | 13 | 1,078.00 | 22 | - | 45 | - | 47 | 1,742.50 | 2 | 6,595.67 | 7 |
| 50-State Median | $1,388.41 | $999.99 | $939.75 | $156.01 | $1,277.98 | $5,551.42 | ||||||
| California Difference | ||||||||||||
| From Median | -3.5% | +34.8% | +21.2% | +92.7% | +17.4% | +15.4% | ||||||