Fiscal Facts
The State and Local Finance Initiative’s Fiscal Facts pages provide information for citizens, policymakers, analysts, legislators, and the media. Data come from various sources, including the Census of Governments, Federation of Tax Administrators, and state tax codes.
Major categories of information include the following:
This page provides links to the Fiscal Facts pages. The actual tables and downloadable data are on the Tax Policy Center’s website.
You may also construct your own tables using the State and Local Finance Initiative’s Data Query System.
State and Local Tax Rates
Income Taxes
The income tax is a tax on wages, dividends, interest, and other sources of income. States differ in their tax rates, brackets, exemptions, and credits.
- State Income Tax Rates, Brackets, and Personal Exemption Levels
Each state’s lowest/highest rates, lowest/highest brackets, and personal exemptions - Corporate Income Tax Rates, Brackets, and Treatment of Financial Institutions
Each state’s lowest/highest rates, lowest/highest brackets, and special tax rates for financial institutions; includes notes on states that have a gross receipts tax-
Treatment of Net Operating Losses
How many carryback and carryforward years each state allows
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- Standard Deductions
Amount each state allows taxpayers to deduct from their taxable income if they choose the standard deduction, by filing type - Itemized Deductions
Which states allow itemized deductions and which states have their own limitations on high-income filers - Personal Exemptions
Amount each state allows filers to subtract from taxable income for themselves and qualifying dependents, by filing type - Earned Income Tax Credit (EITC)
Some states offer their own EITC, a credit assisting low-income wage earners, in addition to the federal EITC - State Child and Dependent Care Tax Provisions
Tax provisions intended to help parents with children pay for child and dependent care - Property Tax Relief Programs Delivered via the Income Tax
Description of property tax relief programs, often called “circuit breakers,” that are provided as a state income tax credit - Capital Gains and Losses
How each state treats capital gains income as taxable income - Social Security and Pension Income
How each state treats Social Security and pension income as taxable income - State Unemployment Tax Rates
Wages subject to tax and minimum/maximum tax rates in each state
Sales Taxes
The general sales tax is a tax on consumption. It is added to the purchase of most goods and some services, depending on how broad the state’s sales tax base is. A selective sales tax, also sometimes called an excise tax, is a tax levied on specific purchases.
- State Tax Rates with Exemptions
Each state’s general sales tax rate (not including local taxes) and notes on whether food, prescription drugs, and non-prescription drugs are exempt from the general sales tax - State and Local Tax Rates
General sales tax rate and the range of local rates for each state - Sales Tax Holidays
For states that suspend their sales tax for brief periods to encourage purchases, the dates and exempt items during such “holidays” - Alcohol Tax Rates
Each state’s tax rate on liquor, wine, and beer and whether the state’s general sales tax is imposed in addition to the excise tax - Cigarette Tax Rates
Each state’s cigarette tax rate in cents per pack - Motor Fuel Tax Rates
Each state’s tax on gasoline, diesel fuel, and gasohol, in cents per gallon, and any other applicable fuel-related taxes (e.g., environmental fees)
Tax Policy Restrictions
State and local budget rules affecting tax policy.
- Tax Revenue Sources Checklist
Checklist of the taxes levied in each state - Tax and Expenditures Limits
State legal limitations on the growth of revenues and expenditures - Supermajority Requirements for Tax Increases
State requirements for raising taxes that diverge from the normal legislative process - Rainy Day Fund Regulations
State requirements for mandatory reserve funds
State and Local Revenues
Overview of State and Local Revenues, Aggregated Data
These tables show national totals of revenue data for state and/or local governments. Some tables combine state and local revenues, while others present state or local revenue separately.
- Government Revenues and Expenditures, per Capita, by Source and Type
National per capita revenues (by source) and expenditures (by type) for combined state and local governments - Government General Revenues, Totals, by Source
Total state and local government revenues from intergovernmental transfers, taxes (individual income, corporate income, sales, and property), and charges - Government General Revenues, Percentage Distribution, by Source
The percentage contribution to total state and local government revenues from intergovernmental transfers, taxes (individual income, sales, property), and charges - Government Revenues, Totals, by Government Level
National revenues for combined state and local governments, national state revenues, and national local revenues, showing direct and intergovernmental revenues - Government Revenues, per Capita, by Government Level
National per capita revenues for combined state and local governments, national state revenues, and national local revenues, showing direct and intergovernmental revenues - Government Revenues, as a Percentage of Income, by Government Level
National revenues as a percentage of income for combined state and local governments, national state revenues, and national local revenues, showing direct and intergovernmental revenues - State General Revenues, Totals, by Source
The contribution to total state government revenues from intergovernmental transfers, taxes (individual income, corporate income, and sales), and charges (local data are excluded) - State General Revenues, Percentage Distribution, by Source
The percentage contribution to total state government revenues from intergovernmental transfers, taxes (individual income, corporate income, and sales), and charges (local data are excluded) - Local General Revenues, Totals, by Source
The contribution to total local government revenues from intergovernmental transfers, taxes (property, individual income, sales), and charges (state data are excluded) - Local General Revenues, Percentage Distribution, by Source
The percentage contribution to total local government revenues from intergovernmental transfers, taxes (property, individual income, sales), and charges (state data are excluded)
State and Local Revenues, State-Specific Data
These tables show combined state and local revenue data individually for each state.
- Own-Source Revenues, Total and Percentage
Each state’s total state and total local own-source revenues, and the share that each type contributes to total own-source revenue - General Revenues, Total and per Capita
Each state’s per capita combined state and local own-source revenues and total tax collections, and its rank in each category compared with other states - General Revenues, as a Percentage of Income
Each state’s combined state and local own-source revenues and total tax collections as a percentage of that state’s total personal income, and its rank in each category compared with other states - Tax Revenues per Capita
Each state’s per capita combined state and local tax revenues - Tax Revenues, per Capita, Indexed to US Average
Each state’s per capita combined state and local tax revenues, compared to the US average - Tax Revenues as a Percentage of Personal Income
Each state’s combined state and local tax revenues as a percentage of income - Tax Revenues as a Percentage of Personal Income, Indexed to US Average
Each state’s combined state and local tax revenues as a percentage of income, compared to the US average - General Revenues by Source
Each state’s combined state and local revenues from intergovernmental transfers, taxes (property, general sales, selective sales, individual income, corporate income), and charges - General Revenue by Source, as a Percentage of Total Revenue
Each state’s combined state and local revenues from intergovernmental transfers, taxes (property, general sales, selective sales, individual income, corporate income), and charges, as a percentage of total revenue - General Revenue by Source, per Capita
Each state’s per capita combined state and local revenues from intergovernmental transfers, taxes (property, general sales, selective sales, individual income, corporate income), and charges - General Revenue by Source, as a Percentage of Personal Income
Each state’s combined state and local revenues from intergovernmental transfers, taxes (property, general sales, selective sales, individual income, corporate income), and charges, as a percentage of the state’s personal income
State Revenues, State-Specific Data
These tables show total state revenue for each state. These tables exclude local tax revenue.
- State Percentage of Combined State and Local Tax Revenue
The percentage of state tax revenues as a percentage of combined state and local tax revenue - Total Tax Revenue, by Source
The total amount of tax revenues for each state, and the total from intergovernmental transfers, taxes (property, general sales, selective sales, individual income, corporate income), and charges - Tax Collections, Percentage Distribution
The percentage contribution to state tax collections from a specific tax: property, general sales, selective sales, individual income, corporate income, and other
State and Local Revenues, Specific Sources
These tables show revenue from specific taxes, combining state and local revenue, for each state.
- Alcoholic Beverage Tax Revenues
Each state’s combined state and local tax revenues from alcoholic beverage taxes - Estate Tax Revenues, Percentage of State Tax Revenue
Each state’s estate, inheritance, and gift tax revenues, as a percentage of the state’s total tax revenue - Lottery Revenues
Each state’s combined state and local lottery revenues - Motor Fuel Tax Revenues
Each state’s combined state and local motor fuel tax revenues - Nontax Revenues, per Capita
Per capita own-source, nontax revenues from state and local governments - Nontax Revenues, per Capita, Indexed to US Average
Per capita own-source, nontax revenues from state and local governments, compared to the US average - Nontax Revenues as a Percentage of Personal Income
Total own-source, nontax revenues from state and local governments as a percentage of personal income - Nontax Revenues, as a Percentage of Personal Income, Indexed to US Average
Total own-source, nontax revenues from state and local governments as a percentage of personal income, compared to the US average - Property Tax Revenues
Each state’s total state and local property tax revenues - Property Tax Revenues as a Percentage of Total State and Local Revenue
Each state’s total state and local property tax revenues as a percentage of all revenue raised in that state - Local Property Tax Revenues as a Percentage of Total Local Tax Revenue
Each state’s total local property tax revenues as a percentage of all local tax revenue; state property tax revenues are not included - Tobacco Tax Revenues
Each state’s combined state and local tobacco tax revenues
State and Local Expenditures
Overview of State and Local Expenditures, Aggregated Data
These tables provide national expenditure data (i.e., the sum of data for all state and/or local governments). Some tables combine state and local expenditures, while others present state or local data separately.
- Government Expenditures and Revenues, by Source and Type
National expenditures (by type) and revenues (by source) for combined state and local governments - Government Expenditures and Revenues, per Capita, by Source and Type
National per capita expenditures (by type) and revenues (by source) for combined state and local governments - Government Expenditures, Totals, by Government Level
National expenditures for combined state and local governments, national state expenditures, and national local expenditures, showing direct and intergovernmental expenditures - Government Expenditures, per Capita, by Government Level
National per capita expenditures for combined state and local governments, national state expenditures, and national local expenditures, showing direct and intergovernmental expenditures - Government Expenditures, as a Percentage of Personal Income, by Government Level
National total expenditures for combined state and local governments, national state expenditures, and national local expenditures, all as a percentages of national personal income, showing direct and intergovernmental expenditures - How Motor-Fuel Tax Revenue Is Spent
The percentage of dedicated motor-fuel tax revenue spent on state highways, local roads, and mass transportation projects, for each state and DC
State and Local Expenditures, State-Specific Data
These tables show combined state and local expenditure data for each state.
- General Expenditures by Type
Each state’s total spending on intergovernmental transfers, K–12 education, higher education, public welfare, health, highways, and police - General Expenditures, as a Percentage of Total Expenditures, by Type
Each state’s total spending on intergovernmental transfers, K–12 education, higher education, public welfare, health, highways, and police, as a percentage of all general expenditures - General Expenditures per Capita
Each state’s per capita total spending -
General Expenditures per Capita, by Type
Each state’s per capita total spending on intergovernmental transfers, K–12 education, higher education, public welfare, health, highways, and police - General Expenditures, as a Percentage of Personal Income
Each state’s spending as a percentage of the state’s total personal income -
General Expenditures, as a Percentage of Personal Income, by Type
Each state’s spending on intergovernmental transfers, K–12 education, higher education, public welfare, health, highways, and police as a percentage of the state’s total personal income