State and Local Taxes and Fees, 1993-94											Table 4
Per $1,000 Personal Income
											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	11.04	50	27.99	21	19.13	36	2.92	37	44.69	5	135.02	35
Alaska	46.45	11	7.00	46	-	45	12.68	1	47.12	2	187.86	1
Arizona	36.05	23	40.55	4	18.62	37	4.01	27	24.98	38	142.29	22
Arkansas	15.23	49	35.47	10	23.44	26	4.51	19	29.93	32	130.63	40
California	29.33	35	29.50	17	24.92	21	6.58	8	32.84	25	140.18	27
Colorado	32.88	27	28.10	20	23.87	24	1.81	46	31.56	26	133.29	36
Connecticut	45.25	12	22.57	35	23.11	28	7.25	5	14.23	50	130.68	39
Delaware	15.29	48	-	47	33.58	8	9.04	4	37.04	12	139.74	30
Florida	37.10	20	34.88	11	-	45	3.20	35	34.10	20	136.96	33
Georgia	31.38	28	31.18	14	25.51	18	3.71	30	35.26	15	141.57	24
Hawaii	22.55	40	48.09	3	34.73	6	2.47	43	33.61	22	169.17	4
Idaho	29.04	36	26.99	22	28.21	14	4.50	20	34.43	16	145.43	19
Illinois	40.84	16	20.86	38	18.42	38	4.48	21	18.71	48	124.70	45
Indiana	37.07	21	21.84	37	29.58	12	6.96	6	34.41	17	140.62	26
Iowa	41.16	15	26.51	25	28.12	15	3.21	34	38.79	9	158.33	9
Kansas	35.54	24	29.89	16	22.92	30	4.89	17	30.98	28	144.20	21
Kentucky	18.25	44	23.35	33	32.21	9	4.03	26	26.79	36	137.35	32
Louisiana	16.97	46	38.77	7	12.89	40	2.89	38	41.84	7	139.68	31
Maine	50.24	4	26.46	26	26.36	16	3.94	29	21.25	43	146.23	18
Maryland	29.34	34	14.72	45	39.80	3	2.60	42	20.82	45	128.67	44
Massachusetts	38.21	19	14.79	44	36.55	4	6.83	7	20.94	44	130.95	38
Michigan	48.27	7	21.99	36	23.58	25	10.54	3	30.47	30	147.90	16
Minnesota	36.24	22	25.12	29	34.26	7	5.48	12	38.47	10	162.45	7
Mississippi	25.45	37	38.92	6	15.63	39	4.11	25	43.02	6	151.16	12
Missouri	21.87	41	28.58	18	22.60	31	2.40	44	22.66	41	116.10	49
Montana	47.77	8	-	47	23.12	27	4.61	18	30.25	31	142.01	23
Nebraska	42.05	13	26.67	24	21.97	33	3.47	32	34.11	19	148.24	15
Nevada	23.08	39	36.82	9	-	45	-	47	34.26	18	140.04	28
New Hampshire	62.11	1	-	47	1.36	42	5.46	13	19.29	47	113.56	50
New Jersey	53.18	3	17.14	41	20.41	35	4.92	16	20.39	46	135.71	34
New Mexico	15.87	47	51.28	2	21.03	34	4.46	22	37.36	11	164.05	5
New York	48.48	6	25.86	28	43.09	1	11.99	2	28.47	33	178.45	2
North Carolina	23.83	38	26.37	27	31.25	11	5.37	14	31.17	27	139.89	29
North Dakota	33.47	26	25.06	30	12.28	41	6.41	9	46.71	3	162.85	6
Ohio	30.32	30	22.66	34	31.80	10	2.84	40	26.81	35	133.16	37
Oklahoma	17.25	45	30.66	15	23.03	29	2.84	39	35.67	14	141.02	25
Oregon	41.37	14	-	47	42.43	2	4.33	23	36.06	13	150.90	14
Pennsylvania	30.50	29	19.68	39	25.26	19	5.61	11	22.73	40	129.21	43
Rhode Island	47.75	9	18.80	40	24.05	22	3.61	31	16.44	49	129.85	41
South Carolina	29.59	33	26.87	23	24.00	23	3.43	33	49.34	1	152.77	11
South Dakota	39.70	17	33.53	12	0.01	44	2.77	41	24.34	39	123.88	48
Tennessee	20.78	43	40.26	5	0.99	43	4.23	24	33.12	24	124.42	46
Texas	38.55	18	33.51	13	-	45	-	47	26.41	37	129.84	42
Utah	29.59	32	37.53	8	29.19	13	3.95	28	39.95	8	155.52	10
Vermont	53.21	2	15.35	43	24.95	20	3.05	36	21.66	42	147.23	17
Virginia	29.98	31	16.01	42	26.03	17	2.09	45	27.33	34	124.04	47
Washington	35.19	25	55.82	1	-	45	-	47	34.03	21	151.13	13
West Virginia	21.77	42	24.17	32	22.26	32	6.14	10	33.17	23	144.57	20
Wisconsin	48.99	5	24.51	31	34.90	5	5.19	15	30.49	29	162.05	8
Wyoming	47.71	10	28.35	19	-	45	-	47	45.83	4	173.46	3
50-State Median	$34.33		$26.48		$23.51		$4.07		$32.20		$140.82
California Difference
From Median	-14.6%		+11.4%		+6.0%		+61.7%		+2.0%		-0.5%

Last Updated on 9/9/97
By Stephen J. Kroes