State and Local Government Tax and Revenue Rankings · higher rankings when measured against income...

2013-14 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS

Wisconsin Department of Revenue Division of Research and Policy

December 2016

TABLE OF CONTENTS

Introduction…………………………………………………………………………………………. 3

State and Local Government Tax and Revenue Rankings

1. All Taxes……………………………………………………………………………………… 3

2. General Revenue from Own Sources……………………………………………………... 4

3. General Revenue……………………………………………………………………………. 5

4. All Revenue…………………………………………………………………………………... 6

5. State and Local Revenue - Per Person and Per $1,000 of Personal Income………… 7

6. Conclusions………………………………………………………………………………….. 8

Appendix 1 - Wisconsin State and Local Government Finances 2012-13………………….. 9

Appendix 2 - State and Local Revenues per $1,000 of Personal Income…………………… 10

Appendix 3 - State and Local Revenues per Person………………………………………….. 18

3

STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS

Introduction

This report discusses Wisconsin's state and local government revenue rankings relative to other states and the District of Columbia. The report presents Wisconsin's ranking for both individual revenue sources (such as the general sales tax) and for combined revenue sources (such as all taxes and all general revenues).

Rankings established in this report are based on state and local government revenue data from the 2013-14 Annual Survey of Government Finances published by the U.S. Census Bureau.1 The figures used in this report measure revenue for state and local governments combined. This report uses population estimates from the U.S. Census Bureau mid-year population figures for 2013 and personal income data from the Bureau of Economic Analysis, U.S. Department of Commerce for 2013, released September 28, 2016.

State and local government tax revenues are usually defined, measured, and ranked in one of two ways. One approach measures revenues per $1,000 of personal income (state and local revenue divided by state personal income). The other approach uses per capita calculations (state and local revenue divided by state population). This report presents the analysis of Wisconsin's rank in terms of revenues per $1,000 of personal income. This approach presents tax burdens relative to overall ability to pay. The appendices to this report, however, include tables displaying Wisconsin's 2013-14 rankings using both income and per capita measures. Appendix 1 also presents a summary table showing, for each component of revenue, Wisconsin's state and local government revenue as a percent of the U.S. average.

1. All Taxes

According to the Census definition, taxes are compulsory contributions exacted by a local or state government for public purposes. Consequently, certain collections may be deemed as taxes by the Census Bureau even if labeled as fees or service charges at a state or local level.

The Census definition of taxes includes individual income taxes, general sales taxes, corporate income taxes, excise taxes, motor fuel taxes, motor vehicle licenses, taxes enacted as a condition for a business or non-business privilege, death and gift taxes, and taxes not otherwise classified. Considering all taxes, Wisconsin's tax burden is the 17th highest in the nation (Table 1).

TABLE 1

ALL TAXES

State and Local Government revenues 2013-14

Per $1,000 of Personal Income

Wisconsin Rank Wisc. %

U.S.

Property 38.9 12 117.3%

Sales and Gross receipts 31.8 39 86.5%

Individual Income 27.7 13 114.1%

Corporate Income 4.0 16 103.1%

Motor Vehicle License 1.9 21 104.7%

Other taxes 3.3 42 53.4%

= ALL TAXES 107.6 17 101.5%

1. State and Local Government Finances by Level of Government and by State: 2013-14, U.S. Census.

http://www.census.gov/govs/local/

http://www.census.gov/govs/local/

4

2. General Revenue from Own Sources

Another revenue concept utilized by the Census Bureau is "General revenue from own sources". It is comprised of taxes, discussed above, plus current charges and miscellaneous general revenue. Current charges refer to charges, reported on a gross basis, imposed by state and local governments for providing current services such as education, hospitals, and highways or for the sale of products in connection with general government activities.

Miscellaneous general revenue comprises all other general revenue of governments from their own sources such as interest earnings and special assessments, other than liquor store, utility, and insurance trust revenues.

Adding current charges (Rank 29th) and miscellaneous general revenue (Rank 27th) to taxes increases the total amount collected per $1,000 of personal income from $107.6 to $153.2 and lowers Wisconsin's rank from 17th to 22nd (Table 2). Wisconsin's general revenues from own sources is 99.9% of the U.S. average relative to personal income.

TABLE 2

GENERAL REVENUE FROM OWN SOURCES

State and Local Government Revenues 2013-14



U.S.

Property 38.9 12 117.3%






= ALL TAXES 107.6 17 101.5%

adding

Current Charges 30.9 29 95.7%

Miscellaneous General Revenue 14.7 27 97.9%

=GENERAL REVENUE FROM OWN SOURCES 153.2 22 99.9%

5

3. General Revenue

General revenue broadens the discussion above, which focused only on own source revenue, to include intergovernmental revenue (and thereby, revenue from the federal government). Consequently, general revenue includes four main categories: taxes, current charges, miscellaneous general revenue (all discussed above) and intergovernmental revenue. General revenue comprises all revenue except that classified as liquor store, utility or insurance trust revenue.

According to the Census definition, intergovernmental revenue comprises monies from other governments, including grants, shared taxes, and amounts received as reimbursement for performance of governmental services from other governments; and any other form of revenue representing the sharing by other governments in the financing of activities administered by the receiving government. All intergovernmental revenue is reported in the general government sector, even if it is used to support activities in other sectors (such as utilities). When considering state and local governmental revenues combined, the main source of intergovernmental revenue is federal funding.

In 2013-14, Wisconsin ranked 37th in intergovernmental revenue and intergovernmental revenues accounted for $39.2 per $1,000 of personal income (Table 3). Adding intergovernmental revenue to "general revenue from own sources", increases the amount of general revenue per $1,000 of personal income to $192.3 and lowers Wisconsin's rank to 29th.

TABLE 3

GENERAL REVENUE




U.S.

Property 38.9 12 117.3%






= ALL TAXES 107.6 17 101.5%

adding




adding

Intergovernmental Revenue 39.2 37 91.4%

=GENERAL REVENUE 192.3 29 98.1%

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4. All Revenue

Revenue, as defined by the Census Bureau, encompasses all state and local government revenues and includes all amounts of money received by a state or local government from all external sources during its fiscal year. This amount reported accounts for refunds and other correcting transactions, other than issuance of debt, sale of investments, and agency or private trust transactions. Under this definition, revenue excludes amounts transferred from other funds or agencies of the same government. Within "revenue" are all of the components of general revenue, discussed above, plus utility, liquor store, and insurance trust revenue.

TABLE 4

REVENUE




U.S.

Property 38.9 12 117.3%






= ALL TAXES 107.6 17 101.5%

adding




adding

Intergovernmental Revenue 39.2 37 91.4%

=GENERAL REVENUE 192.3 29 98.1%

adding

Utility Revenue 8.2 34 71.6%

Liquor Store Revenue 0.0 23 0.0%

Insurance Trust Revenue 65.4 8 130.3%

= TOTAL REVENUE 265.9 21 102.9%

Utility revenue includes receipts from four types of state and local government utilities: water supply, electric power, gas supply, and public mass transit systems. In 2013-14, Wisconsin ranked 34th in utility revenues and 23rd in liquor store revenue, the same rank held by 29 other states that do not collect or report revenues from liquor stores.

Insurance trust revenue consists of contributions supporting public employee retirement and social insurance programs, such as retirement programs sponsored by a recognized unit of government and programs for unemployment insurance, plus net earnings on the investment of these assets. Insurance trust revenue excludes contributions from the government which administers the system, which are treated as interfund transfers, whether they are paid on behalf of its employees covered by the plan or for supplemental support.

7

5. State and Local Revenues - Per Capita and Per $1,000 of Personal Income

The comparison of various tax revenue ranks for U.S. states is usually conducted in terms of per $1,000 of personal income or in per capita terms. However, there is a direct relationship between these two measures, whereby a state with below average income will generally, but not always, have higher rankings when measured against income rather than population.

Consequently, in a state, such as Wisconsin, where the personal income per capita is slightly below the U.S. average, the rank per $1,000 of personal income will typically be somewhat higher than the rank in per capita terms. According to Bureau of Economic Analysis data in 2013, Wisconsin’s per capita income calculated as total personal income divided by total midyear population was $42,722 compared to the U.S. average of $44,462. Consequently, Wisconsin’s per capita income was 96.1% of the U.S. average.

Table 5 provides a comparison of state and local revenue ranks for Wisconsin presented in both "per $1,000 of personal income" and "per capita" terms.

TABLE 6

Wisconsin State and Local Government Revenues 2013-2014

State & Local

Per $1,000 of Personal Income Per Person

Wisconsin Rank Wisconsin Rank

Property 38.9 12 1,662 15

Sales and Gross Receipts 31.8 39 1,360 37

Individual Income 27.7 13 1,183 15

Corporate Income 4.0 16 171 17

Motor Vehicle License 1.9 21 82 21

Other Taxes 3.3 42 139 44

= ALL TAXES 107.6 17 4,597 20

adding

Current charges 30.9 29 1,320 27

Miscellaneous General Revenue 14.7 27 628 30

= GENERAL REVENUE FROM OWN SOURCES 153.2 22 6,545 25

adding

Intergovernmental revenue 39.2 37 1,673 39

= GENERAL REVENUE 192.3 29 8,218 29

adding

Utility revenue 8.2 34 349 32

Liquor store revenue 0.0 23 0 22

Insurance trust revenue 65.4 8 2,796 8

= REVENUE 265.9 21 11,363 23

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6. Conclusions

As the above analysis demonstrated, Wisconsin’s tax ranking can vary considerably depending on the scope of revenues considered. Incorporating additional government fees, charges and other revenues lowers Wisconsin's rank quite considerably.

In addition, although not discussed in this report, the examination of a state rank may include looking at separate state government vs. local government rankings. Such rankings, however, will be impacted by variations in state versus local government duties. In Wisconsin, the relationship between state government and local government revenues, and thus the rankings of such revenues across states, is impacted by the significant contribution that Wisconsin state government makes to financing local government expenditures, especially in the form of school equalization aid. During 2013-14, Wisconsin local governments had the 37th highest level of intergovernmental revenue, when measured per $1,000 of personal income.

The range of rankings that can be constructed for the state emphasizes that discussions of Wisconsin's state and local tax and revenue rankings should be explicit in their scope. Careful consideration should be given to determining which measure is appropriate for any specific discussion.

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APPENDIX 1

Wisconsin State and Local Government Revenues 2013-2014

State and Local Per $1,000 Per Person

Wisconsin Wisconsin % U.S.

Rank Wisconsin Wisconsin % U.S.

Rank

Revenue 265.9 102.9% 21 11,363.5 98.88% 23 General Revenue 192.3 98.1% 29 8,218.1 94.22% 29 Intergovernmental Revenue 39.2 91.4% 37 1,673.0 87.84% 39

General Revenue from Own Sources 153.2 100.1% 23 6,545.1 96.00% 25 Taxes 107.6 98.5% 17 4,596.6 97.50% 20 Property 38.9 85.3% 12 1,661.9 112.67% 15 Sales and Gross Receipts 31.8 115.6% 39 1,360.2 83.13% 37 General Sales 20.3 121.6% 35 867.2 78.99% 34 Selective Sales 11.5 104.9% 30 493.0 91.59% 26 Motor Fuel 4.1 74.5% 10 174.2 128.95% 9 Alcoholic Beverage 0.2 202.5% 37 10.1 47.45% 39 Tobacco Products 2.6 47.4% 5 111.6 202.64% 7 Public Utilities 1.5 130.2% 24 66.1 73.81% 26 Other Selective Sales 3.1 174.0% 45 131.0 55.21% 45 Individual Income 27.7 87.6% 13 1,182.9 109.65% 15 Corporate Income 4.0 97.0% 16 170.9 99.03% 17 Motor Vehicle License 1.9 95.5% 21 81.6 100.55% 21 Other Taxes 3.3 187.1% 42 139.2 51.35% 44

Charges and miscellaneous General Revenue 45.6 103.7% 30 1,948.5 92.64% 33

Utility Revenue 8.2 71.6% 34 349.3 68.78% 32 Liquor Store Revenue - 0.0% 23 - 0.00% 22 Insurance Trust Revenue 65.4 130.3% 8 2,796.1 125.13% 8

APPENDIX 2

State and Local Taxes (Census) per $1,000 of personal income (BEA)

*Includes Washington, DC

Rank Revenue $ Rank General Revenue $ Rank

Intergovernmental

Revenue $

1 Alaska 452.3 1 Alaska 376.3 1 District of Columbia 87.7

2 New Mexico 345.9 2 District of Columbia 276.2 2 Alaska 81.6

3 District of Columbia 340.6 3 Wyoming 274.1 3 New Mexico 79.2

4 New York 339.9 4 North Dakota 271.3 4 Mississippi 76.5

5 Wyoming 335.8 5 New Mexico 270.8 5 Wyoming 71.1

6 Oregon 327.3 6 New York 251.9 6 Vermont 70.4

7 Mississippi 313.2 7 Mississippi 246.5 7 West Virginia 69.3

8 North Dakota 305.1 8 West Virginia 242.5 8 Kentucky 65.2

9 Hawaii 296.9 9 Vermont 233.5 9 Montana 64.0

10 California 296.7 10 Oregon 231.6 10 Oregon 62.3

11 West Virginia 296.1 11 Hawaii 230.9 11 Arkansas 59.7

12 Ohio 285.0 12 Delaware 224.6 12 Louisiana 59.6

13 Montana 284.7 13 Maine 218.6 13 Maine 59.2

14 Delaware 280.7 14 South Carolina 216.3 14 Rhode Island 53.9

15 Nebraska 279.0 15 Iowa 215.0 15 Alabama 51.9

16 South Carolina 278.7 16 Kentucky 211.9 16 Delaware 51.6

17 Iowa 271.0 17 Louisiana 211.8 17 New York 50.9

18 Vermont 270.1 18 Rhode Island 210.3 18 Ohio 50.7

19 Utah 269.5 19 Arkansas 208.3 19 Iowa 50.0

20 Arkansas 268.6 20 Montana 207.4 20 Hawaii 49.8

21 Wisconsin 265.9 21 Utah 207.2 21 Michigan 49.7

22 Minnesota 265.8 22 Ohio 205.1 22 Arizona 47.9

23 Maine 265.5 23 Minnesota 204.2 23 North Carolina 47.4

24 Kentucky 263.4 24 Michigan 201.9 24 Oklahoma 46.8

25 Louisiana 262.5 25 Alabama 200.5 25 Idaho 46.2

26 Washington 258.9 26 California 199.1 26 South Dakota 45.4

27 Michigan 256.2 27 North Carolina 199.0 27 Missouri 45.4

28 Rhode Island 255.9 28 Nebraska 194.6 28 Utah 45.3

29 North Carolina 253.4 29 Wisconsin 192.3 29 Tennessee 44.8

30 Nevada 252.8 30 Indiana 191.4 30 South Carolina 44.5

31 Alabama 250.1 31 Washington 187.0 31 Indiana 44.3

32 Illinois 247.1 32 Illinois 186.7 32 North Dakota 42.6

33 Arizona 246.7 33 New Jersey 185.5 33 Georgia 41.8

34 Idaho 242.6 34 Pennsylvania 185.2 34 Pennsylvania 40.8

35 Missouri 241.6 35 Idaho 185.2 35 Nebraska 39.4

36 Georgia 235.4 36 Arizona 184.9 36 Massachusetts 39.4

37 South Dakota 235.3 37 Kansas 182.6 37 Wisconsin 39.2

38 Colorado 233.4 38 Colorado 180.9 38 Washington 38.6

39 Oklahoma 232.5 39 Oklahoma 180.5 39 California 38.5

40 Massachusetts 230.3 40 Massachusetts 180.4 40 Maryland 38.4

41 Pennsylvania 229.1 41 Maryland 179.3 41 Minnesota 38.2

42 Tennessee 227.3 42 Georgia 177.5 42 Texas 37.4

43 Indiana 226.2 43 Missouri 177.4 43 Florida 37.1

44 Texas 225.7 44 Texas 176.6 44 Illinois 35.5

45 Florida 224.4 45 Nevada 174.3 45 Colorado 34.0

46 Kansas 222.9 46 Florida 173.4 46 New Jersey 33.3

47 Maryland 217.4 47 South Dakota 170.7 47 Kansas 31.7

48 New Jersey 206.2 48 Tennessee 166.8 48 Nevada 31.0

49 Virginia 203.8 49 Connecticut 165.1 49 Connecticut 30.0

50 Connecticut 197.6 50 Virginia 163.0 50 Virginia 28.2

51 New Hampshire 183.0 51 New Hampshire 146.2 51 New Hampshire 26.5

United States 258.4 United States 196.1 United States 42.8

10

APPENDIX 2



Rank

General Revenue

from Own Sources $ Rank Taxes $ Rank Property $

1 Alaska 294.7 1 North Dakota 179.0 1 New Hampshire 55.7

2 North Dakota 228.7 2 New York 154.9 2 New Jersey 55.4

3 Wyoming 203.0 3 District of Columbia 147.7 3 Alaska 51.3

4 New York 200.9 4 Alaska 146.9 4 Vermont 51.3

5 New Mexico 191.6 5 Hawaii 129.1 5 Rhode Island 49.9

6 District of Columbia 188.5 6 Vermont 121.5 6 Maine 48.4

7 Hawaii 181.1 7 Maine 121.3 7 District of Columbia 47.9

8 West Virginia 173.2 8 Minnesota 120.2 8 New York 47.6

9 Delaware 173.0 9 Illinois 117.9 9 Connecticut 43.2

10 South Carolina 171.8 10 New Jersey 116.7 10 Illinois 43.0

11 Mississippi 170.0 11 New Mexico 114.2 11 Wyoming 40.1

12 Oregon 169.2 12 West Virginia 113.9 12 Wisconsin 38.9

13 Minnesota 166.1 13 California 113.5 13 Nebraska 38.6

14 Iowa 165.0 14 Wyoming 113.0 14 Massachusetts 38.4

15 Vermont 163.1 15 Connecticut 113.0 15 Texas 38.4

16 Utah 161.9 16 Rhode Island 111.8 16 Montana 37.4

17 California 160.7 17 Wisconsin 107.6 17 Iowa 35.5

18 Maine 159.4 18 Nebraska 107.2 18 Oregon 34.5

19 Rhode Island 156.4 19 Maryland 107.1 19 Michigan 34.1

20 Nebraska 155.2 20 Massachusetts 105.9 20 Kansas 31.4

21 Ohio 154.4 21 Mississippi 105.2 21 South Carolina 31.0

22 Wisconsin 153.2 22 Oregon 104.9 22 Pennsylvania 30.5

23 New Jersey 152.3 23 Arkansas 104.7 23 Virginia 30.3

24 Louisiana 152.2 24 Ohio 103.6 24 Minnesota 30.1

25 Michigan 152.2 25 Iowa 103.0 25 Ohio 29.6

26 North Carolina 151.5 26 Pennsylvania 102.2 26 Colorado 29.6

27 Illinois 151.2 27 Delaware 101.7 27 Georgia 29.6

28 Kansas 150.9 28 Kentucky 101.7 28 Florida 29.5

29 Arkansas 148.6 29 Nevada 101.4 29 South Dakota 29.4

30 Alabama 148.5 30 Utah 98.6 30 Washington 28.9

31 Washington 148.4 31 Montana 98.0 31 California 28.9

32 Indiana 147.2 32 Louisiana 97.4 32 Maryland 28.5

33 Colorado 146.9 33 North Carolina 96.8 33 Mississippi 27.5

34 Kentucky 146.7 34 Washington 96.6 34 Arizona 27.4

35 Pennsylvania 144.4 35 Michigan 96.4 35 Utah 27.3

36 Montana 143.4 36 Indiana 96.2 36 Idaho 26.3

37 Nevada 143.3 37 Kansas 95.8 37 North Carolina 25.4

38 Massachusetts 141.0 38 Texas 95.0 38 Nevada 24.9

39 Maryland 140.9 39 Colorado 94.8 39 Indiana 24.9

40 Texas 139.2 40 Arizona 93.0 40 West Virginia 24.5

41 Idaho 138.9 41 South Carolina 92.4 41 Missouri 24.2

42 Arizona 137.0 42 Georgia 91.9 42 Hawaii 22.2

43 Florida 136.3 43 Idaho 91.8 43 Tennessee 21.6

44 Georgia 135.7 44 Missouri 87.5 44 New Mexico 21.0

45 Connecticut 135.1 45 Virginia 87.4 45 Louisiana 21.0

46 Virginia 134.8 46 Alabama 84.2 46 Kentucky 20.8

47 Oklahoma 133.7 47 New Hampshire 84.2 47 North Dakota 20.6

48 Missouri 132.0 48 Oklahoma 84.1 48 Delaware 19.1

49 South Dakota 125.3 49 South Dakota 83.4 49 Arkansas 18.8

50 Tennessee 122.0 50 Florida 82.8 50 Oklahoma 14.7

51 New Hampshire 119.7 51 Tennessee 80.3 51 Alabama 14.6


11

APPENDIX 2



Rank

Sales and Gross

Receipts $ Rank General Sales $ Rank Selective Sales $

1 Hawaii 68.5 1 Hawaii 48.5 1 Nevada 23.8

2 Nevada 62.5 2 Washington 43.9 2 Vermont 23.4

3 Washington 58.4 3 New Mexico 42.0 3 West Virginia 22.9

4 New Mexico 53.0 4 Arkansas 39.2 4 Hawaii 20.0

5 Arkansas 52.3 5 Nevada 38.7 5 Kentucky 18.3

6 North Dakota 51.4 6 North Dakota 37.7 6 Minnesota 17.6

7 Louisiana 50.9 7 Louisiana 37.4 7 Illinois 16.6

8 Mississippi 48.3 8 Arizona 36.8 8 Alabama 15.7

9 Texas 47.5 9 Texas 34.2 9 Mississippi 15.1

10 Arizona 45.2 10 South Dakota 33.7 10 Maryland 14.9

11 Tennessee 44.9 11 Mississippi 33.2 11 Washington 14.5

12 South Dakota 44.7 12 Tennessee 32.8 12 Pennsylvania 14.5

13 Florida 43.1 13 Wyoming 31.0 13 Indiana 13.9

14 West Virginia 42.0 14 Kansas 29.4 14 Montana 13.9

15 Indiana 41.2 15 Florida 29.2 15 Florida 13.8

16 Alabama 40.7 16 Oklahoma 28.0 16 Rhode Island 13.8

17 Minnesota 39.6 17 Indiana 27.2 17 Maine 13.8

18 Kentucky 38.3 18 District of Columbia 26.3 18 North Dakota 13.7

19 Kansas 38.1 19 California 26.0 19 Louisiana 13.6

20 New York 37.9 20 Ohio 25.9 20 Texas 13.3

21 Ohio 37.8 21 New York 25.6 21 Arkansas 13.1

22 Oklahoma 37.6 22 Alabama 25.0 22 New Hampshire 12.9

23 Wyoming 37.5 23 Nebraska 24.6 23 New York 12.3

24 District of Columbia 37.1 24 Colorado 24.5 24 Delaware 12.2

25 Maine 36.4 25 Utah 23.9 25 Oregon 12.2

26 Vermont 36.2 26 Georgia 23.9 26 North Carolina 12.2

27 California 35.7 27 Idaho 23.9 27 Connecticut 12.1

28 Utah 35.2 28 Missouri 23.1 28 Tennessee 12.1

29 North Carolina 34.1 29 Maine 22.7 29 Ohio 11.9

30 Colorado 33.6 30 Michigan 22.5 30 Wisconsin 11.5

31 Illinois 33.3 31 South Carolina 22.3 31 Utah 11.3

32 Michigan 33.2 32 Iowa 22.2 32 New Mexico 11.0

33 Nebraska 32.9 33 Minnesota 22.0 33 South Dakota 11.0

34 Georgia 32.8 34 North Carolina 22.0 34 District of Columbia 10.8

35 Missouri 32.6 35 Wisconsin 20.3 35 Michigan 10.7

36 Rhode Island 32.6 36 Kentucky 20.0 36 Iowa 10.2

37 Iowa 32.3 37 West Virginia 19.0 37 Virginia 9.7

38 Idaho 32.2 38 Rhode Island 18.8 38 California 9.7

39 Wisconsin 31.8 39 New Jersey 18.0 39 Oklahoma 9.6

40 Pennsylvania 31.7 40 Pennsylvania 17.3 40 Missouri 9.5

41 South Carolina 31.4 41 Connecticut 17.3 41 Alaska 9.4

42 Connecticut 29.4 42 Illinois 16.7 42 Colorado 9.1

43 Maryland 28.4 43 Massachusetts 14.4 43 South Carolina 9.1

44 New Jersey 26.2 44 Maryland 13.4 44 Georgia 8.9

45 Virginia 21.7 45 Vermont 12.8 45 Kansas 8.7

46 Massachusetts 21.6 46 Virginia 12.0 46 Arizona 8.4

47 Alaska 15.1 47 Alaska 5.8 47 Idaho 8.3

48 Montana 13.9 48 Oregon - 48 Nebraska 8.3

49 New Hampshire 12.9 48 Delaware - 49 New Jersey 8.2

50 Delaware 12.2 48 Montana - 50 Massachusetts 7.2

51 Oregon 12.2 48 New Hampshire - 51 Wyoming 6.5


12

APPENDIX 2



Rank Motor Fuel $ Rank Alcoholic Beverage $ Rank Tobacco Products $

1 West Virginia 6.9 1 Alabama 1.3 1 New Hampshire 3.1

2 Kentucky 5.7 2 Tennessee 1.2 2 Delaware 2.8

3 North Dakota 5.7 3 Alaska 1.2 3 Rhode Island 2.8

4 North Carolina 5.1 4 North Carolina 1.1 4 Alaska 2.8

5 Montana 4.9 5 South Carolina 1.0 5 Wisconsin 2.6

6 Maine 4.6 6 Washington 1.0 6 Maine 2.6

7 Idaho 4.3 7 Kansas 1.0 7 Minnesota 2.6

8 Arkansas 4.3 8 Texas 0.9 8 Vermont 2.5

9 Mississippi 4.2 9 Georgia 0.9 9 Michigan 2.4

10 Wisconsin 4.1 10 Vermont 0.8 10 Montana 2.1

11 Florida 3.9 11 Kentucky 0.8 11 Arkansas 2.1

12 Nebraska 3.9 12 Hawaii 0.8 12 Oklahoma 1.8

13 Ohio 3.9 13 Montana 0.7 13 Ohio 1.8

14 Nevada 3.8 14 Oklahoma 0.7 14 Pennsylvania 1.7

15 Pennsylvania 3.8 15 Pennsylvania 0.6 15 Indiana 1.7

16 South Dakota 3.7 16 New Mexico 0.6 16 Massachusetts 1.7

17 Vermont 3.6 17 Illinois 0.6 17 Illinois 1.7

18 Alabama 3.6 18 Florida 0.6 18 Hawaii 1.7

19 Utah 3.6 19 Arkansas 0.5 19 Iowa 1.7

20 Washington 3.5 20 Virginia 0.5 20 Oregon 1.7

21 Minnesota 3.5 21 Delaware 0.5 21 South Dakota 1.6

22 Oregon 3.4 22 Utah 0.5 22 Connecticut 1.6

23 Iowa 3.4 23 South Dakota 0.4 23 Kentucky 1.6

24 Tennessee 3.4 24 Mississippi 0.4 24 West Virginia 1.6

25 Kansas 3.3 25 Nevada 0.4 25 New Jersey 1.5

26 Wyoming 3.3 26 West Virginia 0.4 26 Mississippi 1.5

27 California 3.3 27 Michigan 0.4 27 New York 1.4

28 New Mexico 3.2 28 Nebraska 0.4 28 Washington 1.3

29 Arizona 3.2 29 Minnesota 0.3 29 Maryland 1.3

30 Louisiana 3.2 30 Rhode Island 0.3 30 Arizona 1.3

31 Indiana 3.2 31 Maine 0.3 31 Texas 1.3

32 South Carolina 3.1 32 Louisiana 0.3 32 New Mexico 1.1

33 Texas 2.9 33 Arizona 0.3 33 Utah 1.1

34 Missouri 2.9 34 New Jersey 0.3 34 Tennessee 1.0

35 Delaware 2.8 35 Connecticut 0.3 35 Nevada 0.9

36 Oklahoma 2.7 36 New York 0.3 36 Alabama 0.9

37 Georgia 2.7 37 Wisconsin 0.2 37 Idaho 0.8

38 Hawaii 2.7 38 Ohio 0.2 38 Wyoming 0.8

39 Colorado 2.6 39 North Dakota 0.2 39 Colorado 0.8

40 Maryland 2.6 40 Massachusetts 0.2 40 North Dakota 0.8

41 Michigan 2.5 41 California 0.2 41 District of Columbia 0.8

42 Illinois 2.4 42 New Hampshire 0.2 42 North Carolina 0.8

43 Connecticut 2.2 43 Indiana 0.2 43 Nebraska 0.7

44 New Hampshire 2.1 44 Colorado 0.2 44 Kansas 0.7

45 Rhode Island 2.0 45 Idaho 0.2 45 Louisiana 0.7

46 Massachusetts 1.9 46 Missouri 0.1 46 Virginia 0.6

47 Virginia 1.8 47 District of Columbia 0.1 47 Georgia 0.6

48 New York 1.5 48 Oregon 0.1 48 Missouri 0.5

49 Alaska 1.1 49 Iowa 0.1 49 Florida 0.5

50 New Jersey 1.1 50 Maryland 0.1 50 California 0.4

51 District of Columbia 0.5 51 Wyoming 0.1 51 South Carolina 0.2


13

APPENDIX 2



Rank Public Utilities $ Rank Other Selective Sales $ Rank Individual Income $

1 Florida 5.9 1 Nevada 16.1 1 New York 49.7

2 Hawaii 5.2 2 Vermont 15.6 2 Oregon 42.9

3 District of Columbia 4.6 3 West Virginia 11.2 3 Maryland 40.1

4 Alabama 4.5 4 Minnesota 10.8 4 District of Columbia 38.9

5 Illinois 4.5 5 Hawaii 9.7 5 Minnesota 37.6

6 Washington 3.7 6 Maryland 9.0 6 California 36.5

7 West Virginia 2.9 7 Mississippi 8.4 7 Massachusetts 34.5

8 Nevada 2.5 8 Louisiana 8.4 8 Connecticut 33.7

9 Kentucky 2.5 9 Kentucky 7.8 9 Kentucky 31.9

10 Nebraska 2.5 10 Indiana 7.6 10 North Carolina 27.9

11 Ohio 2.5 11 New York 7.5 11 Hawaii 27.8

12 Pennsylvania 2.3 12 Illinois 7.4 12 Illinois 27.7

13 Oregon 2.2 13 Connecticut 6.7 13 Wisconsin 27.7

14 New Jersey 2.2 14 Rhode Island 6.6 14 Ohio 27.7

15 Rhode Island 2.2 15 Texas 6.6 15 Utah 27.6

16 California 2.0 16 New Hampshire 6.4 16 West Virginia 27.6

17 Maryland 1.9 17 Tennessee 6.1 17 Virginia 27.1

18 Missouri 1.8 18 Pennsylvania 6.0 18 Delaware 27.0

19 New York 1.7 19 North Dakota 5.8 19 Maine 26.8

20 Texas 1.6 20 Maine 5.5 20 Montana 26.5

21 Kansas 1.6 21 Alabama 5.4 21 Pennsylvania 26.5

22 Virginia 1.6 22 Michigan 5.2 22 Iowa 24.8

23 Delaware 1.6 23 Virginia 5.1 23 Nebraska 24.8

24 Wisconsin 1.5 24 Utah 5.0 24 Arkansas 24.4

25 Iowa 1.5 25 Washington 5.0 25 New Jersey 24.2

26 Arkansas 1.4 26 Montana 4.9 26 Georgia 24.2

27 Connecticut 1.4 27 Colorado 4.9 27 Missouri 23.6

28 Indiana 1.3 28 New Mexico 4.9 28 Vermont 23.6

29 North Dakota 1.2 29 South Dakota 4.8 29 Indiana 23.5

30 North Carolina 1.2 30 Oregon 4.8 30 Idaho 23.2

31 Montana 1.2 31 Arkansas 4.8 31 Colorado 22.9

32 Oklahoma 1.2 32 District of Columbia 4.7 32 Rhode Island 22.3

33 Utah 1.2 33 Delaware 4.5 33 Michigan 21.5

34 New Mexico 1.1 34 South Carolina 4.3 34 South Carolina 20.3

35 New Hampshire 1.0 35 Missouri 4.2 35 Alabama 19.1

36 Louisiana 1.0 36 Alaska 4.1 36 Kansas 18.9

37 Wyoming 0.9 37 North Carolina 4.0 37 Oklahoma 18.0

38 Georgia 0.9 38 Georgia 3.9 38 New Mexico 17.9

39 Vermont 0.8 39 California 3.8 39 Mississippi 16.7

40 Arizona 0.8 40 Ohio 3.5 40 Louisiana 14.8

41 Maine 0.7 41 Iowa 3.5 41 Arizona 14.3

42 Colorado 0.7 42 Massachusetts 3.3 42 North Dakota 12.4

43 Mississippi 0.6 43 Oklahoma 3.3 43 New Hampshire 1.4

44 South Carolina 0.6 44 New Jersey 3.1 44 Tennessee 0.9

45 Idaho 0.5 45 Wisconsin 3.1 45 Alaska -

46 Minnesota 0.4 46 Florida 3.0 45 Wyoming -

47 Tennessee 0.4 47 Arizona 2.8 45 Nevada -

48 South Dakota 0.4 48 Idaho 2.5 45 Washington -

49 Michigan 0.3 49 Kansas 2.1 45 Texas -

50 Alaska 0.2 50 Wyoming 1.4 45 South Dakota -

51 Massachusetts 0.1 51 Nebraska 0.8 45 Florida -


14

APPENDIX 2



Rank Corporate Income $ Rank

Motor Vehicle

License $ Rank Other Taxes $

1 Alaska 10.8 1 Hawaii 5.5 1 North Dakota 85.4

2 New York 10.8 2 Oklahoma 4.6 2 Alaska 67.5

3 District of Columbia 9.6 3 Iowa 4.3 3 Delaware 35.1

4 New Hampshire 8.0 4 Montana 3.6 4 Wyoming 32.4

5 Illinois 7.4 5 Oregon 3.4 5 West Virginia 16.6

6 Delaware 7.0 6 Wyoming 3.0 6 New Mexico 16.6

7 North Dakota 6.2 7 North Dakota 3.0 7 District of Columbia 13.3

8 Massachusetts 5.7 8 New Mexico 2.8 8 Montana 12.9

9 Mississippi 5.3 9 Illinois 2.8 9 Nevada 12.4

10 Kentucky 5.2 10 Minnesota 2.7 10 Oregon 8.4

11 Minnesota 5.2 11 Michigan 2.5 11 Louisiana 7.6

12 New Jersey 4.8 12 Idaho 2.5 12 Washington 7.6

13 California 4.8 13 Vermont 2.5 13 New York 7.6

14 Pennsylvania 4.7 14 South Dakota 2.4 14 Pennsylvania 7.3

15 Tennessee 4.7 15 Colorado 2.2 15 Texas 6.9

16 Wisconsin 4.0 16 Texas 2.2 16 Oklahoma 6.7

17 Montana 3.7 17 Nebraska 2.2 17 Tennessee 6.5

18 Arkansas 3.7 18 Alaska 2.1 18 South Dakota 6.2

19 Vermont 3.7 19 California 2.0 19 Alabama 6.2

20 North Carolina 3.7 20 Maine 1.9 20 Ohio 6.2

21 Oregon 3.6 21 Wisconsin 1.9 21 South Carolina 6.0

22 Nebraska 3.6 22 North Carolina 1.8 22 Florida 5.9

23 Maine 3.5 23 Kansas 1.8 23 Mississippi 5.8

24 Indiana 3.4 24 Ohio 1.8 24 California 5.7

25 Idaho 3.3 25 Tennessee 1.7 25 Maryland 5.5

26 West Virginia 3.2 26 Florida 1.7 26 Nebraska 5.1

27 Maryland 3.1 27 Washington 1.7 27 Minnesota 5.1

28 Utah 2.9 28 South Carolina 1.7 28 New Hampshire 4.9

29 Iowa 2.9 29 Utah 1.7 29 Virginia 4.9

30 Colorado 2.9 30 Mississippi 1.6 30 New Jersey 4.8

31 New Mexico 2.8 31 Virginia 1.6 31 Massachusetts 4.6

32 Connecticut 2.7 32 Nevada 1.5 32 Idaho 4.3

33 Louisiana 2.6 33 Maryland 1.5 33 Vermont 4.2

34 Florida 2.6 34 Arkansas 1.4 34 Maine 4.2

35 Georgia 2.5 35 Rhode Island 1.4 35 Kentucky 4.2

36 Kansas 2.5 36 Pennsylvania 1.4 36 Missouri 4.0

37 Rhode Island 2.5 37 New York 1.4 37 Arkansas 3.9

38 Oklahoma 2.4 38 New Hampshire 1.4 38 North Carolina 3.8

39 Arizona 2.4 39 Kentucky 1.3 39 Utah 3.8

40 Alabama 2.4 40 Delaware 1.3 40 Illinois 3.7

41 Michigan 2.3 41 New Jersey 1.2 41 Colorado 3.5

42 Hawaii 2.0 42 Alabama 1.2 42 Wisconsin 3.3

43 South Carolina 1.9 43 Missouri 1.2 43 Iowa 3.2

44 Virginia 1.8 44 Massachusetts 1.0 44 Rhode Island 3.1

45 Missouri 1.8 45 Indiana 1.0 45 Hawaii 3.1

46 South Dakota 0.7 46 Connecticut 0.9 46 Kansas 3.0

47 Ohio 0.6 47 Georgia 0.9 47 Connecticut 3.0

48 Wyoming - 48 District of Columbia 0.8 48 Michigan 2.9

48 Nevada - 49 Arizona 0.8 49 Arizona 2.9

48 Washington - 50 Louisiana 0.4 50 Indiana 2.2

48 Texas - 51 West Virginia - 51 Georgia 1.9


15

APPENDIX 2



Rank

Charges and

Miscellaneous

Expenditures $ Rank Current Charges $ Rank

Miscellaneous

General Revenue $

1 Alaska 147.8 1 South Carolina 61.2 1 Alaska 110.1

2 Wyoming 90.0 2 Mississippi 53.9 2 New Mexico 45.2

3 South Carolina 79.4 3 Alabama 51.7 3 Wyoming 42.1

4 New Mexico 77.4 4 Iowa 47.9 4 Delaware 33.6

5 Delaware 71.3 5 Wyoming 47.8 5 District of Columbia 23.8

6 Mississippi 64.9 6 Oregon 46.3 6 West Virginia 22.1

7 Alabama 64.3 7 Utah 46.3 7 Rhode Island 20.6

8 Oregon 64.3 8 North Carolina 42.6 8 North Dakota 19.8

9 Utah 63.4 9 Washington 39.8 9 South Dakota 19.6

10 Iowa 61.9 10 Kansas 39.6 10 New York 19.1

11 West Virginia 59.3 11 Michigan 39.5 11 Oklahoma 19.0

12 Michigan 55.8 12 Indiana 38.6 12 Louisiana 18.7

13 Kansas 55.2 13 Delaware 37.7 13 South Carolina 18.3

14 Louisiana 54.8 14 Alaska 37.7 14 Oregon 17.9

15 North Carolina 54.8 15 Hawaii 37.5 15 Utah 17.1

16 Florida 53.5 16 West Virginia 37.2 16 Florida 16.6

17 Colorado 52.2 17 Florida 36.9 17 Montana 16.4

18 Hawaii 52.1 18 Colorado 36.2 18 Ohio 16.4

19 Washington 51.8 19 Louisiana 36.0 19 Michigan 16.3

20 Indiana 51.0 20 Idaho 35.4 20 Texas 16.2

21 Ohio 50.7 21 California 34.8 21 Colorado 16.0

22 North Dakota 49.7 22 Ohio 34.4 22 Missouri 15.7

23 Oklahoma 49.5 23 Virginia 34.1 23 Minnesota 15.7

24 Nebraska 48.0 24 Nebraska 33.9 24 Kansas 15.6

25 Virginia 47.4 25 Kentucky 32.8 25 New Hampshire 15.5

26 California 47.2 26 Georgia 32.4 26 Vermont 15.2

27 Idaho 47.1 27 New Mexico 32.2 27 Wisconsin 14.7

28 New York 46.0 28 Arkansas 31.2 28 Massachusetts 14.7

29 Minnesota 45.8 29 Wisconsin 30.9 29 Hawaii 14.6

30 Wisconsin 45.6 30 Arizona 30.7 30 Nebraska 14.1

31 Montana 45.3 31 Oklahoma 30.5 31 Iowa 14.1

32 Kentucky 45.0 32 Minnesota 30.1 32 Arizona 13.4

33 Missouri 44.6 33 Tennessee 30.1 33 Virginia 13.3

34 Rhode Island 44.6 34 North Dakota 29.9 34 New Jersey 13.1

35 Texas 44.3 35 Pennsylvania 29.7 35 Arkansas 12.7

36 Arizona 44.1 36 Nevada 29.5 36 Maine 12.7

37 Arkansas 43.9 37 Montana 29.0 37 Alabama 12.7

38 Georgia 43.9 38 Missouri 28.9 38 Pennsylvania 12.5

39 Pennsylvania 42.2 39 Texas 28.1 39 Indiana 12.5

40 South Dakota 41.9 40 New York 26.9 40 Nevada 12.4

41 Nevada 41.9 41 Vermont 26.4 41 California 12.3

42 Tennessee 41.7 42 Maine 25.4 42 Kentucky 12.3

43 Vermont 41.6 43 Rhode Island 24.0 43 Illinois 12.1

44 District of Columbia 40.8 44 New Jersey 22.5 44 North Carolina 12.1

45 Maine 38.1 45 South Dakota 22.3 45 Washington 12.0

46 New Jersey 35.6 46 Maryland 22.3 46 Idaho 11.7

47 New Hampshire 35.6 47 Illinois 21.2 47 Tennessee 11.6

48 Massachusetts 35.1 48 Massachusetts 20.4 48 Maryland 11.5

49 Maryland 33.8 49 New Hampshire 20.1 49 Georgia 11.5

50 Illinois 33.3 50 District of Columbia 17.0 50 Mississippi 10.9

51 Connecticut 22.1 51 Connecticut 13.3 51 Connecticut 8.8


16

APPENDIX 2



Rank Liquor Store Revenue $ Rank Utility Revenue $ Rank

Insurance Trust

Revenue $

1 New Hampshire 9.0 1 Nebraska 51.0 1 Oregon 83.0

2 Wyoming 3.4 2 Tennessee 36.5 2 California 82.7

3 Oregon 3.3 3 District of Columbia 23.3 3 New York 73.2

4 Pennsylvania 3.0 4 South Carolina 20.8 4 Montana 72.0

5 Utah 3.0 5 Utah 19.7 5 Ohio 71.6

6 Mississippi 2.9 6 Washington 19.7 6 Nevada 69.2

7 Michigan 2.5 7 Arizona 19.5 7 New Mexico 66.7

8 Idaho 2.4 8 Alabama 16.4 8 Wisconsin 65.4

9 Ohio 2.1 9 California 14.9 9 Alaska 65.2

10 Montana 2.1 10 New York 14.8 10 Hawaii 59.7

11 Iowa 2.0 11 Georgia 13.1 11 Mississippi 55.0

12 Vermont 1.9 12 North Carolina 12.4 12 South Dakota 54.2

13 North Carolina 1.8 13 Texas 11.7 13 Missouri 53.8

14 Alabama 1.7 14 Florida 11.5 14 Washington 52.2

15 Virginia 1.7 15 Oklahoma 11.3 15 Illinois 52.1

16 West Virginia 1.4 16 Delaware 11.2 16 Idaho 51.1

17 Minnesota 1.3 17 Kentucky 10.9 17 Minnesota 51.0

18 Maryland 0.9 18 Colorado 10.8 18 Arkansas 51.0

19 South Dakota 0.7 19 Kansas 10.7 19 Wyoming 51.0

21 Alaska 0.1 20 Alaska 10.7 20 West Virginia 48.3

22 Maine 0.0 21 Missouri 10.4 21 Iowa 45.3

23 Arizona - 22 Indiana 10.0 22 Michigan 44.8

23 Arkansas - 23 South Dakota 9.7 23 Georgia 44.8

23 California - 24 Oregon 9.4 24 Delaware 44.8

23 Colorado - 25 Arkansas 9.4 25 Louisiana 44.5

23 Connecticut - 26 Nevada 9.3 26 Maine 44.1

23 Delaware - 27 Massachusetts 9.3 27 Arizona 42.4

23 District of Columbia - 28 Minnesota 9.3 28 Colorado 41.7

23 Florida - 29 Mississippi 8.8 29 South Carolina 41.6

23 Georgia - 30 Iowa 8.7 30 District of Columbia 41.1

23 Hawaii - 31 New Mexico 8.4 31 Rhode Island 41.0

23 Illinois - 32 Vermont 8.4 32 Oklahoma 40.7

23 Indiana - 33 Illinois 8.3 33 Massachusetts 40.7

23 Kansas - 34 Wisconsin 8.2 34 Kentucky 40.6

23 Kentucky - 35 Wyoming 7.2 35 North Carolina 40.2

23 Louisiana - 36 Michigan 7.0 36 Utah 39.6

23 Massachusetts - 37 Hawaii 6.2 37 Florida 39.5

23 Missouri - 38 Louisiana 6.2 38 Texas 37.4

23 Nebraska - 39 Ohio 6.1 39 Pennsylvania 35.9

23 Nevada - 40 North Dakota 5.0 40 Virginia 34.4

23 New Jersey - 41 Pennsylvania 4.9 41 Maryland 34.1

23 New Mexico - 42 Virginia 4.8 42 Nebraska 33.4

23 New York - 43 Rhode Island 4.7 43 Alabama 31.6

23 North Dakota - 44 New Jersey 4.3 44 Kansas 29.6

23 Oklahoma - 45 Idaho 4.0 45 Connecticut 29.0

23 Rhode Island - 46 West Virginia 3.9 46 North Dakota 28.8

23 South Carolina - 47 Connecticut 3.5 47 Vermont 26.4

23 Tennessee - 48 Montana 3.2 48 New Hampshire 26.0

23 Texas - 49 Maryland 3.1 49 Indiana 24.7

23 Washington - 50 Maine 2.7 50 Tennessee 24.0

23 Wisconsin - 51 New Hampshire 1.8 51 New Jersey 16.4


17

APPENDIX 3

State and Local Taxes (Census) Per Capita


Rank Revenue $ Rank General Revenue $ Rank

Intergovernmental

Revenue $

1 Alaska 23,270.6 1 Alaska 19,361.7 1 District of Columbia 5,837.9

2 District of Columbia 22,664.1 2 District of Columbia 18,378.4 2 Alaska 4,198.9

3 New York 18,524.0 3 North Dakota 15,101.7 3 Wyoming 3,748.4

4 Wyoming 17,700.5 4 Wyoming 14,451.4 4 Vermont 3,210.6

5 North Dakota 16,980.2 5 New York 13,724.8 5 New York 2,775.9

6 California 14,411.8 6 Vermont 10,645.2 6 New Mexico 2,753.1

7 Hawaii 13,251.4 7 Connecticut 10,586.8 7 Mississippi 2,548.7

8 Massachusetts 13,170.0 8 Massachusetts 10,315.5 8 Montana 2,528.9

9 Oregon 12,935.8 9 Hawaii 10,308.3 9 Rhode Island 2,495.5

10 Nebraska 12,801.1 10 New Jersey 10,299.7 10 Oregon 2,464.1

11 Connecticut 12,670.2 11 Delaware 9,846.5 11 West Virginia 2,400.9

12 Minnesota 12,559.8 12 Rhode Island 9,738.7 12 Louisiana 2,391.5

13 Washington 12,379.2 13 California 9,672.3 13 North Dakota 2,373.6

14 Vermont 12,314.4 14 Minnesota 9,650.6 14 Maine 2,350.0

15 Delaware 12,303.2 15 Maryland 9,443.9 15 Kentucky 2,320.3

16 New Mexico 12,020.0 16 New Mexico 9,411.1 16 Delaware 2,263.8

17 Rhode Island 11,852.0 17 Iowa 9,285.2 17 Massachusetts 2,251.2

18 Iowa 11,702.3 18 Oregon 9,152.0 18 Hawaii 2,223.4

19 Ohio 11,596.1 19 Washington 8,943.3 19 Iowa 2,161.0

20 Illinois 11,526.1 20 Nebraska 8,927.7 20 Arkansas 2,147.6

21 Maryland 11,448.4 21 Illinois 8,709.6 21 Ohio 2,062.7

22 New Jersey 11,446.1 22 Maine 8,673.6 22 South Dakota 2,026.7

23 Wisconsin 11,363.5 23 Pennsylvania 8,542.3 23 Maryland 2,022.8

24 Montana 11,247.9 24 Louisiana 8,495.7 24 Oklahoma 1,999.0

25 Colorado 10,926.3 25 Colorado 8,470.6 25 Michigan 1,948.6

26 Pennsylvania 10,565.6 26 West Virginia 8,402.8 26 Connecticut 1,922.8

27 Maine 10,530.7 27 Kansas 8,376.3 27 Pennsylvania 1,884.0

28 Louisiana 10,528.9 28 Ohio 8,344.4 28 California 1,867.6

29 South Dakota 10,502.1 29 Wisconsin 8,218.1 29 Alabama 1,858.3

30 Mississippi 10,439.1 30 Mississippi 8,215.5 30 New Jersey 1,847.3

31 West Virginia 10,259.4 31 Montana 8,193.7 31 Washington 1,846.3

32 Kansas 10,223.6 32 Michigan 7,917.2 32 Nebraska 1,809.6

33 Michigan 10,047.7 33 Virginia 7,902.8 33 Missouri 1,808.0

34 Oklahoma 9,922.9 34 Oklahoma 7,703.8 34 Minnesota 1,803.8

35 Virginia 9,883.7 35 Texas 7,664.3 35 North Carolina 1,793.7

36 Nevada 9,842.1 36 South Carolina 7,634.4 36 Arizona 1,749.4

37 South Carolina 9,835.6 37 South Dakota 7,618.9 37 Tennessee 1,739.1

38 Texas 9,793.5 38 New Hampshire 7,544.9 38 Indiana 1,732.9

39 Utah 9,717.5 39 Kentucky 7,539.8 39 Wisconsin 1,673.0

40 Arkansas 9,666.4 40 North Carolina 7,522.9 40 Illinois 1,656.4

41 Missouri 9,627.6 41 Indiana 7,495.0 41 Idaho 1,651.4

42 North Carolina 9,580.4 42 Arkansas 7,494.1 42 Utah 1,633.7

43 New Hampshire 9,442.0 43 Utah 7,472.8 43 Texas 1,621.8

44 Kentucky 9,374.5 44 Alabama 7,171.9 44 Colorado 1,590.3

45 Florida 9,153.4 45 Florida 7,072.6 45 South Carolina 1,570.1

46 Arizona 9,018.4 46 Missouri 7,070.7 46 Georgia 1,552.4

47 Alabama 8,924.3 47 Nevada 6,785.3 47 Florida 1,513.3

48 Indiana 8,854.6 48 Arizona 6,758.4 48 Kansas 1,454.3

49 Tennessee 8,822.0 49 Idaho 6,613.7 49 Virginia 1,367.3

50 Georgia 8,751.5 50 Georgia 6,597.7 50 New Hampshire 1,365.1

51 Idaho 8,666.4 51 Tennessee 6,474.1 51 Nevada 1,206.8

US 11,491.8 US 8,722.6 US 1,904.6

18

APPENDIX 3



Rank

General Revenue

from Own Sources $ Rank Taxes $ Rank Property $

1 Alaska 15,162.8 1 North Dakota 9,961.2 1 District of Columbia 3,190.2

2 North Dakota 12,728.1 2 District of Columbia 9,825.6 2 New Jersey 3,078.3

3 District of Columbia 12,540.5 3 New York 8,442.1 3 New Hampshire 2,872.1

4 New York 10,948.9 4 Alaska 7,556.9 4 Connecticut 2,772.8

5 Wyoming 10,703.0 5 Connecticut 7,246.4 5 Alaska 2,640.1

6 Connecticut 8,664.0 6 New Jersey 6,476.7 6 New York 2,591.4

7 New Jersey 8,452.3 7 Massachusetts 6,057.0 7 Vermont 2,337.4

8 Hawaii 8,084.9 8 Wyoming 5,959.7 8 Rhode Island 2,311.2

9 Massachusetts 8,064.3 9 Hawaii 5,761.2 9 Massachusetts 2,196.6

10 Minnesota 7,846.8 10 Minnesota 5,680.7 10 Wyoming 2,114.6

11 California 7,804.7 11 Maryland 5,643.1 11 Illinois 2,007.2

12 Delaware 7,582.6 12 Vermont 5,538.3 12 Maine 1,920.0

13 Vermont 7,434.6 13 California 5,513.6 13 Nebraska 1,770.5

14 Maryland 7,421.1 14 Illinois 5,498.7 14 Texas 1,666.2

15 Rhode Island 7,243.2 15 Rhode Island 5,179.6 15 Wisconsin 1,661.9

16 Iowa 7,124.2 16 Nebraska 4,915.7 16 Iowa 1,534.0

17 Nebraska 7,118.1 17 Maine 4,811.3 17 Maryland 1,502.4

18 Washington 7,097.0 18 Pennsylvania 4,711.3 18 Montana 1,478.1

19 Illinois 7,053.1 19 Washington 4,619.3 19 Virginia 1,468.4

20 Kansas 6,922.0 20 Wisconsin 4,596.6 20 Kansas 1,440.1

21 Colorado 6,880.3 21 Delaware 4,457.1 21 Minnesota 1,421.0

22 Oregon 6,687.9 22 Iowa 4,449.0 22 Pennsylvania 1,406.1

23 Pennsylvania 6,658.3 23 Colorado 4,438.2 23 California 1,401.6

24 New Mexico 6,658.1 24 Kansas 4,392.3 24 Colorado 1,387.9

25 Wisconsin 6,545.1 25 New Hampshire 4,344.8 25 Washington 1,382.5

26 Virginia 6,535.5 26 Virginia 4,237.0 26 Oregon 1,365.3

27 Maine 6,323.6 27 Ohio 4,216.9 27 Michigan 1,337.6

28 Ohio 6,281.7 28 Oregon 4,147.3 28 South Dakota 1,314.3

29 New Hampshire 6,179.9 29 Texas 4,121.9 29 Ohio 1,206.1

30 Louisiana 6,104.2 30 New Mexico 3,968.2 30 Florida 1,204.1

31 South Carolina 6,064.3 31 Nevada 3,946.9 31 North Dakota 1,146.0

32 Texas 6,042.5 32 West Virginia 3,946.9 32 Georgia 1,099.7

33 West Virginia 6,001.9 33 Louisiana 3,907.7 33 South Carolina 1,093.8

34 Michigan 5,968.6 34 Montana 3,873.6 34 Arizona 1,001.6

35 Utah 5,839.1 35 Michigan 3,780.7 35 Hawaii 989.5

36 Indiana 5,762.0 36 Arkansas 3,766.2 36 Utah 982.9

37 North Carolina 5,729.2 37 Indiana 3,764.1 37 Indiana 974.5

38 Oklahoma 5,704.8 38 South Dakota 3,720.1 38 Nevada 970.3

39 Mississippi 5,666.8 39 North Carolina 3,658.8 39 Missouri 963.5

40 Montana 5,664.8 40 Kentucky 3,617.2 40 North Carolina 960.9

41 South Dakota 5,592.2 41 Oklahoma 3,590.4 41 Idaho 940.9

42 Nevada 5,578.5 42 Utah 3,553.7 42 Mississippi 917.3

43 Florida 5,559.3 43 Mississippi 3,505.2 43 West Virginia 850.2

44 Arkansas 5,346.5 44 Missouri 3,485.3 44 Louisiana 842.6

45 Alabama 5,313.6 45 Georgia 3,414.7 45 Delaware 837.5

46 Missouri 5,262.7 46 Arizona 3,398.2 46 Tennessee 836.5

47 Kentucky 5,219.6 47 Florida 3,377.2 47 Kentucky 739.3

48 Georgia 5,045.3 48 Idaho 3,280.6 48 New Mexico 731.5

49 Arizona 5,009.0 49 South Carolina 3,261.5 49 Arkansas 676.4

50 Idaho 4,962.2 50 Tennessee 3,116.8 50 Oklahoma 627.7

51 Tennessee 4,735.0 51 Alabama 3,012.3 51 Alabama 523.8

US 6,818.0 US 4,714.7 US 1,475.0

19

APPENDIX 3



Rank

Sales and Gross

Receipts $ Rank General Sales $ Rank Selective Sales $

1 Hawaii 3,057.5 1 Hawaii 2,163.9 1 Vermont 1,067.2

2 North Dakota 2,859.8 2 Washington 2,099.3 2 Nevada 927.0

3 Washington 2,791.0 3 North Dakota 2,097.6 3 Hawaii 893.6

4 District of Columbia 2,465.4 4 District of Columbia 1,748.5 4 Minnesota 829.8

5 Nevada 2,432.6 5 Wyoming 1,634.0 5 West Virginia 794.3

6 New York 2,067.4 6 Nevada 1,505.6 6 Maryland 785.9

7 Texas 2,060.5 7 South Dakota 1,504.3 7 Connecticut 778.9

8 Louisiana 2,042.2 8 Louisiana 1,498.1 8 Illinois 774.1

9 South Dakota 1,993.2 9 Texas 1,482.5 9 North Dakota 762.2

10 Wyoming 1,975.5 10 New Mexico 1,461.1 10 District of Columbia 716.9

11 Connecticut 1,886.1 11 Arkansas 1,411.1 11 Washington 691.6

12 Arkansas 1,883.5 12 New York 1,395.5 12 New York 671.9

13 Minnesota 1,870.5 13 Kansas 1,348.2 13 Pennsylvania 667.1

14 New Mexico 1,842.0 14 Arizona 1,346.2 14 New Hampshire 665.5

15 Florida 1,756.4 15 Tennessee 1,274.4 15 Kentucky 652.6

16 Kansas 1,749.1 16 California 1,262.4 16 Rhode Island 641.1

17 Tennessee 1,743.4 17 Oklahoma 1,194.9 17 Texas 578.0

18 California 1,732.3 18 Florida 1,191.5 18 Florida 564.9

19 Arizona 1,652.2 19 Colorado 1,144.9 19 Alabama 560.3

20 Vermont 1,650.5 20 Nebraska 1,129.1 20 Montana 549.8

21 Indiana 1,612.0 21 Connecticut 1,107.2 21 Maine 546.5

22 Mississippi 1,608.7 22 Mississippi 1,105.0 22 Indiana 545.9

23 Oklahoma 1,606.6 23 Indiana 1,066.1 23 Louisiana 544.2

24 Colorado 1,572.9 24 Ohio 1,054.0 24 Delaware 534.5

25 Illinois 1,554.2 25 Minnesota 1,040.6 25 Mississippi 503.7

26 Ohio 1,538.6 26 New Jersey 998.5 26 Wisconsin 493.0

27 Rhode Island 1,510.5 27 Iowa 957.0 27 South Dakota 488.9

28 Nebraska 1,508.4 28 Missouri 920.7 28 Ohio 484.6

29 Maryland 1,493.4 29 Maine 898.8 29 Alaska 482.8

30 Pennsylvania 1,463.6 30 Alabama 894.8 30 Oregon 481.5

31 Alabama 1,455.0 31 Georgia 888.1 31 Arkansas 472.4

32 West Virginia 1,453.7 32 Michigan 880.5 32 California 469.9

33 New Jersey 1,452.9 33 Rhode Island 869.4 33 Virginia 469.3

34 Maine 1,445.2 34 Wisconsin 867.2 34 Tennessee 468.9

35 Iowa 1,396.5 35 Utah 863.5 35 North Carolina 460.2

36 Kentucky 1,364.1 36 Idaho 852.5 36 New Jersey 454.4

37 Wisconsin 1,360.2 37 North Carolina 830.3 37 Iowa 439.5

38 Michigan 1,300.5 38 Massachusetts 822.8 38 Colorado 428.0

39 Missouri 1,299.9 39 Pennsylvania 796.5 39 Michigan 420.0

40 North Carolina 1,290.6 40 South Carolina 786.4 40 Massachusetts 412.4

41 Utah 1,271.0 41 Illinois 780.1 41 Oklahoma 411.7

42 Massachusetts 1,235.3 42 Kentucky 711.5 42 Utah 407.5

43 Georgia 1,219.4 43 Maryland 707.5 43 Kansas 400.9

44 Idaho 1,149.0 44 West Virginia 659.4 44 New Mexico 380.9

45 South Carolina 1,107.4 45 Vermont 583.3 45 Nebraska 379.2

46 Virginia 1,051.7 46 Virginia 582.4 46 Missouri 379.2

47 Alaska 778.9 47 Alaska 296.1 47 Wyoming 341.5

48 New Hampshire 665.5 48 Delaware - 48 Georgia 331.3

49 Montana 549.8 49 Montana - 49 South Carolina 321.0

50 Delaware 534.5 50 New Hampshire - 50 Arizona 306.0

51 Oregon 481.5 51 Oregon - 51 Idaho 296.5

US 1,636.2 US 1,098.0 US 538.2

20

APPENDIX 3



Rank Motor Fuel $ Rank Alcoholic Beverage $ Rank Tobacco Products $

1 North Dakota 314.9 1 Alaska 59.8 1 New Hampshire 162.6

2 West Virginia 238.0 2 Tennessee 47.7 2 Alaska 141.7

3 Kentucky 201.4 3 Washington 46.1 3 Rhode Island 128.0

4 North Carolina 194.7 4 Alabama 45.3 4 Delaware 123.9

5 Montana 194.2 5 Kansas 43.9 5 Minnesota 121.4

6 Maine 181.3 6 North Carolina 40.8 6 Vermont 114.6

7 Nebraska 179.4 7 Texas 40.3 7 Wisconsin 111.6

8 Pennsylvania 174.6 8 Vermont 38.4 8 Connecticut 104.7

9 Wisconsin 174.2 9 Hawaii 34.3 9 Maine 102.4

10 Wyoming 173.1 10 South Carolina 34.3 10 Massachusetts 98.4

11 Washington 165.9 11 Georgia 31.7 11 Michigan 95.2

12 Vermont 165.1 12 Pennsylvania 29.8 12 Montana 84.2

13 South Dakota 163.4 13 Montana 29.6 13 New Jersey 83.2

14 Minnesota 163.2 14 Kentucky 29.2 14 Pennsylvania 80.5

15 Florida 160.2 15 Oklahoma 28.8 15 Illinois 80.2

16 Ohio 159.0 16 Illinois 26.9 16 Hawaii 76.6

17 California 158.2 17 Virginia 25.1 17 Arkansas 76.3

18 Idaho 154.1 18 Florida 23.1 18 New York 76.3

19 Arkansas 153.8 19 New Mexico 22.1 19 Oklahoma 76.0

20 Kansas 152.7 20 Delaware 21.2 20 South Dakota 73.2

21 Nevada 148.5 21 Arkansas 19.4 21 Iowa 72.9

22 Iowa 146.4 22 South Dakota 19.2 22 Ohio 72.3

23 Connecticut 139.9 23 Connecticut 16.9 23 Indiana 68.1

24 Mississippi 139.4 24 Utah 16.7 24 Maryland 67.8

25 Maryland 137.0 25 Minnesota 16.5 25 Oregon 65.6

26 Oregon 134.4 26 Nebraska 16.2 26 Washington 63.6

27 Tennessee 130.2 27 Rhode Island 16.0 27 Kentucky 56.6

28 Utah 128.5 28 New Jersey 15.7 28 West Virginia 54.9

29 Alabama 127.6 29 Nevada 15.4 29 Texas 54.6

30 Louisiana 127.3 30 Michigan 14.5 30 District of Columbia 51.2

31 Texas 125.6 31 Mississippi 14.2 31 Mississippi 48.8

32 Indiana 124.0 32 New York 13.9 32 Arizona 47.1

33 Colorado 122.8 33 West Virginia 13.6 33 North Dakota 43.2

34 Delaware 122.5 34 Maine 13.5 34 Wyoming 42.0

35 Hawaii 119.2 35 Louisiana 13.0 35 Tennessee 40.2

36 Arizona 117.7 36 North Dakota 12.7 36 Utah 39.0

37 Oklahoma 117.0 37 Massachusetts 11.8 37 New Mexico 39.0

38 Missouri 115.3 38 Arizona 10.7 38 Colorado 37.3

39 Illinois 113.6 39 Wisconsin 10.1 39 Nevada 36.6

40 New Mexico 112.6 40 New Hampshire 9.6 40 Nebraska 33.9

41 South Carolina 111.1 41 District of Columbia 9.6 41 Kansas 33.8

42 New Hampshire 110.5 42 Ohio 9.5 42 Alabama 31.0

43 Massachusetts 109.2 43 California 9.2 43 Idaho 29.7

44 Georgia 100.8 44 Colorado 7.8 44 Virginia 29.1

45 Michigan 97.4 45 Indiana 7.0 45 North Carolina 28.6

46 Rhode Island 91.0 46 Missouri 5.9 46 Louisiana 28.1

47 Virginia 88.0 47 Idaho 5.4 47 California 21.7

48 New York 82.9 48 Maryland 5.2 48 Georgia 21.7

49 New Jersey 60.6 49 Iowa 4.6 49 Florida 18.9

50 Alaska 57.6 50 Oregon 4.5 50 Missouri 18.5

51 District of Columbia 35.4 51 Wyoming 3.1 51 South Carolina 5.4

US 135.1 US 21.3 US 55.1

21

APPENDIX 3



Rank Public Utilities $ Rank Other Selective Sales $ Rank Individual Income $

1 District of Columbia 308.7 1 Vermont 710.9 1 New York 2,709.6

2 Florida 241.0 2 Nevada 627.8 2 District of Columbia 2,586.7

3 Hawaii 232.1 3 Minnesota 508.6 3 Connecticut 2,161.5

4 Illinois 210.0 4 Maryland 473.9 4 Maryland 2,112.7

5 Washington 176.4 5 Hawaii 431.5 5 Massachusetts 1,975.0

6 Alabama 162.4 6 Connecticut 429.7 6 Minnesota 1,776.1

7 New Jersey 120.9 7 New York 408.6 7 California 1,773.7

8 Nebraska 113.9 8 West Virginia 387.2 8 Oregon 1,693.8

9 Pennsylvania 105.0 9 Illinois 343.4 9 New Jersey 1,345.5

10 Maryland 102.0 10 Louisiana 334.9 10 Virginia 1,316.5

11 West Virginia 100.5 11 New Hampshire 330.0 11 Illinois 1,292.1

12 Rhode Island 100.0 12 North Dakota 323.2 12 Hawaii 1,241.0

13 Ohio 99.9 13 District of Columbia 312.1 13 Pennsylvania 1,221.6

14 Nevada 98.7 14 Rhode Island 306.1 14 Delaware 1,184.5

15 California 97.1 15 Indiana 296.8 15 Wisconsin 1,182.9

16 New York 90.3 16 Texas 286.0 16 Nebraska 1,136.8

17 Kentucky 89.3 17 Mississippi 281.0 17 Kentucky 1,133.5

18 Connecticut 87.7 18 Pennsylvania 277.2 18 Ohio 1,125.2

19 Oregon 87.4 19 Kentucky 276.2 19 Vermont 1,076.7

20 Virginia 77.3 20 Virginia 249.7 20 Colorado 1,074.2

21 Kansas 74.2 21 Washington 239.6 21 Iowa 1,071.3

22 Missouri 73.2 22 Tennessee 235.5 22 Maine 1,064.0

23 Texas 71.4 23 Colorado 227.5 23 North Carolina 1,055.8

24 North Dakota 68.2 24 Maine 219.9 24 Montana 1,048.3

25 Delaware 68.1 25 South Dakota 215.6 25 Rhode Island 1,033.6

26 Wisconsin 66.1 26 Alaska 212.0 26 Utah 995.6

27 Iowa 64.2 27 Michigan 203.1 27 West Virginia 955.3

28 New Hampshire 52.8 28 Delaware 198.8 28 Missouri 942.3

29 Arkansas 50.9 29 Montana 195.1 29 Indiana 920.0

30 Indiana 50.0 30 Alabama 194.0 30 Georgia 897.9

31 Oklahoma 49.9 31 Oregon 189.6 31 Arkansas 879.5

32 Wyoming 48.8 32 Massachusetts 189.6 32 Kansas 868.9

33 Montana 46.7 33 California 183.6 33 Michigan 842.0

34 North Carolina 46.2 34 Utah 181.6 34 Idaho 830.1

35 Utah 41.7 35 New Jersey 174.0 35 Oklahoma 768.9

36 Louisiana 40.8 36 Arkansas 172.0 36 South Carolina 717.8

37 New Mexico 38.5 37 New Mexico 168.7 37 North Dakota 688.6

38 Vermont 38.2 38 Missouri 166.2 38 Alabama 684.7

39 Georgia 33.2 39 Iowa 151.4 39 New Mexico 622.2

40 Colorado 32.7 40 South Carolina 150.4 40 Louisiana 595.2

41 Arizona 29.7 41 North Carolina 149.9 41 Mississippi 557.6

42 Maine 29.3 42 Georgia 144.0 42 Arizona 522.7

43 Mississippi 20.2 43 Ohio 143.9 43 New Hampshire 70.1

44 Minnesota 20.2 44 Oklahoma 140.0 44 Tennessee 36.8

45 South Carolina 19.9 45 Wisconsin 131.0 45 Alaska -

46 Idaho 18.4 46 Florida 121.7 45 Florida -

47 South Dakota 17.5 47 Arizona 100.8 45 Nevada -

48 Tennessee 15.4 48 Kansas 96.3 45 South Dakota -

49 Alaska 11.7 49 Idaho 88.9 45 Texas -

50 Michigan 9.8 50 Wyoming 74.4 45 Washington -

51 Massachusetts 3.5 51 Nebraska 35.8 45 Wyoming -

US 89.5 US 237.2 US 1,078.8

22

APPENDIX 3



Rank Corporate Income $ Rank

Motor Vehicle

License $ Rank Other Taxes $

1 District of Columbia 640.2 1 Hawaii 245.9 1 North Dakota 4,753.4

2 New York 586.3 2 Oklahoma 198.1 2 Alaska 3,473.4

3 Alaska 555.0 3 Iowa 183.8 3 Wyoming 1,709.9

4 New Hampshire 410.4 4 North Dakota 167.5 4 Delaware 1,537.2

5 North Dakota 345.9 5 Wyoming 159.6 5 District of Columbia 887.6

6 Illinois 344.7 6 Montana 141.3 6 New Mexico 577.0

7 Massachusetts 327.2 7 Oregon 134.2 7 West Virginia 576.4

8 Delaware 307.3 8 Minnesota 129.5 8 Montana 508.1

9 New Jersey 266.1 9 Illinois 129.3 9 Nevada 484.4

10 Minnesota 244.7 10 Vermont 112.3 10 New York 411.7

11 California 231.1 11 Alaska 109.5 11 Washington 363.2

12 Pennsylvania 216.8 12 South Dakota 106.0 12 Pennsylvania 337.7

13 Kentucky 186.0 13 Colorado 104.2 13 Oregon 330.5

14 Tennessee 181.2 14 Nebraska 100.2 14 Louisiana 306.6

15 Mississippi 176.0 15 California 99.1 15 Texas 300.3

16 Connecticut 174.5 16 Michigan 98.9 16 Maryland 288.9

17 Wisconsin 170.9 17 New Mexico 96.8 17 Oklahoma 285.9

18 Vermont 168.7 18 Texas 95.0 18 South Dakota 277.2

19 Maryland 165.7 19 Idaho 89.5 19 California 275.8

20 Nebraska 164.1 20 Washington 82.6 20 New Jersey 264.6

21 Montana 148.0 21 Wisconsin 81.6 21 Massachusetts 264.5

22 Oregon 141.9 22 Kansas 80.8 22 New Hampshire 255.4

23 North Carolina 138.3 23 Maryland 80.0 23 Tennessee 251.0

24 Maine 137.6 24 Maine 77.0 24 Ohio 251.0

25 Colorado 136.2 25 New York 75.7 25 Florida 241.8

26 Arkansas 134.7 26 Virginia 75.3 26 Minnesota 239.0

27 Indiana 131.9 27 Ohio 71.6 27 Nebraska 235.7

28 Iowa 125.7 28 New Hampshire 71.4 28 Virginia 235.6

29 Idaho 117.9 29 Florida 70.5 29 Alabama 220.9

30 Kansas 114.1 30 New Jersey 69.4 30 South Carolina 213.4

31 Rhode Island 114.1 31 Tennessee 67.9 31 Mississippi 193.9

32 West Virginia 109.8 32 North Carolina 67.8 32 Connecticut 192.9

33 Utah 106.1 33 Rhode Island 65.9 33 Vermont 192.6

34 Florida 104.4 34 Pennsylvania 65.6 34 Illinois 171.2

35 Louisiana 104.0 35 Utah 60.5 35 Maine 167.4

36 Oklahoma 103.1 36 South Carolina 60.3 36 Colorado 162.9

37 New Mexico 98.6 37 Nevada 59.6 37 Missouri 160.8

38 Georgia 94.5 38 Connecticut 58.7 38 Idaho 153.3

39 Virginia 89.6 39 Massachusetts 58.3 39 Kentucky 148.4

40 Hawaii 89.6 40 Delaware 56.0 40 North Carolina 145.5

41 Michigan 89.0 41 District of Columbia 55.6 41 Rhode Island 144.4

42 Arizona 86.8 42 Arkansas 51.9 42 Arkansas 140.3

43 Alabama 84.2 43 Mississippi 51.7 43 Kansas 139.3

44 Missouri 71.3 44 Missouri 47.4 44 Wisconsin 139.2

45 South Carolina 68.8 45 Kentucky 46.0 45 Iowa 137.7

46 South Dakota 29.4 46 Alabama 43.8 46 Hawaii 137.7

47 Ohio 24.3 47 Indiana 39.2 47 Utah 137.6

48 Nevada - 48 Georgia 33.8 48 Michigan 112.7

48 Texas - 49 Arizona 30.2 49 Arizona 104.6

48 Washington - 50 Louisiana 17.1 50 Indiana 86.5

48 Wyoming - 51 West Virginia 1.4 51 Georgia 69.3

US 172.5 US 81.1 US 271.0

23

APPENDIX 3



Rank

Charges and

Miscellaneous

Expenditures $ Rank Current Charges $ Rank

Miscellaneous

General Revenue $

1 Alaska 7,605.9 1 Wyoming 2,521.4 1 Alaska 5,667.6

2 Wyoming 4,743.3 2 South Carolina 2,158.2 2 Wyoming 2,221.9

3 Delaware 3,125.6 3 Iowa 2,068.3 3 District of Columbia 1,583.7

4 South Carolina 2,802.9 4 Alaska 1,938.3 4 New Mexico 1,570.1

5 North Dakota 2,766.9 5 Washington 1,903.4 5 Delaware 1,473.6

6 District of Columbia 2,714.9 6 Alabama 1,848.0 6 North Dakota 1,103.6

7 New Mexico 2,689.9 7 Oregon 1,831.3 7 New York 1,039.2

8 Iowa 2,675.2 8 Kansas 1,814.1 8 Rhode Island 954.3

9 Oregon 2,540.7 9 Mississippi 1,797.7 9 South Dakota 875.2

10 Kansas 2,529.7 10 Colorado 1,694.8 10 Massachusetts 840.0

11 New York 2,506.7 11 California 1,691.8 11 Oklahoma 811.7

12 Washington 2,477.8 12 Hawaii 1,673.7 12 New Hampshire 799.6

13 Colorado 2,442.0 13 Utah 1,670.0 13 West Virginia 766.2

14 Hawaii 2,323.7 14 North Dakota 1,663.4 14 Louisiana 750.8

15 Alabama 2,301.2 15 Virginia 1,655.9 15 Colorado 747.2

16 Virginia 2,298.5 16 Delaware 1,652.0 16 Minnesota 741.8

17 California 2,291.1 17 North Carolina 1,611.9 17 New Jersey 725.8

18 Utah 2,285.4 18 Nebraska 1,555.1 18 Kansas 715.6

19 Nebraska 2,202.4 19 Michigan 1,549.2 19 Oregon 709.4

20 Louisiana 2,196.5 20 Indiana 1,509.5 20 Texas 701.3

21 Michigan 2,187.8 21 Florida 1,505.3 21 Vermont 692.1

22 Florida 2,182.1 22 New York 1,467.5 22 Florida 676.8

23 Minnesota 2,166.1 23 Louisiana 1,445.7 23 Ohio 665.3

24 Mississippi 2,161.7 24 Minnesota 1,424.4 24 Hawaii 650.1

25 Oklahoma 2,114.4 25 Ohio 1,399.5 25 Nebraska 647.3

26 North Carolina 2,070.5 26 Pennsylvania 1,370.7 26 Montana 646.4

27 Ohio 2,064.8 27 Wisconsin 1,320.0 27 South Carolina 644.7

28 Rhode Island 2,063.6 28 Oklahoma 1,302.7 28 Virginia 642.6

29 West Virginia 2,055.1 29 West Virginia 1,288.8 29 Michigan 638.6

30 Massachusetts 2,007.4 30 Idaho 1,263.1 30 Wisconsin 628.5

31 Indiana 1,997.9 31 New Jersey 1,249.8 31 Missouri 625.9

32 New Jersey 1,975.6 32 Texas 1,219.3 32 Utah 615.3

33 Wisconsin 1,948.5 33 Vermont 1,204.3 33 Iowa 606.9

34 Pennsylvania 1,946.9 34 Georgia 1,203.4 34 Maryland 605.8

35 Texas 1,920.6 35 Maryland 1,172.3 35 California 599.3

36 Vermont 1,896.4 36 Tennessee 1,169.4 36 Pennsylvania 576.2

37 South Dakota 1,872.1 37 Massachusetts 1,167.3 37 Washington 574.4

38 New Hampshire 1,835.0 38 Kentucky 1,165.4 38 Illinois 566.3

39 Montana 1,791.2 39 Missouri 1,151.5 39 Connecticut 564.6

40 Maryland 1,778.1 40 Nevada 1,149.5 40 Maine 504.2

41 Missouri 1,777.3 41 Montana 1,144.9 41 Arizona 489.2

42 Idaho 1,681.7 42 District of Columbia 1,131.2 42 Indiana 488.4

43 Nevada 1,631.6 43 Arkansas 1,122.8 43 Nevada 482.1

44 Georgia 1,630.6 44 Arizona 1,121.6 44 North Carolina 458.6

45 Tennessee 1,618.2 45 New Mexico 1,119.7 45 Arkansas 457.6

46 Arizona 1,610.8 46 Rhode Island 1,109.3 46 Alabama 453.3

47 Kentucky 1,602.4 47 New Hampshire 1,035.4 47 Tennessee 448.8

48 Arkansas 1,580.3 48 Maine 1,008.1 48 Kentucky 436.9

49 Illinois 1,554.4 49 South Dakota 996.9 49 Georgia 427.2

50 Maine 1,512.3 50 Illinois 988.1 50 Idaho 418.6

51 Connecticut 1,417.6 51 Connecticut 853.0 51 Mississippi 364.0

US 2,103.3 US 1,435.2 US 668.0

24

APPENDIX 3



Rank

Insurance Trust

Revenue $ Rank Liquor Store Revenue $ Rank Utility Revenue $

1 Oregon 3,279.1 1 New Hampshire 462.1 1 Nebraska 2,341.7

2 California 4,015.4 2 Wyoming 179.6 2 District of Columbia 1,548.4

3 New York 3,991.0 3 Pennsylvania 139.8 3 Tennessee 1,415.2

4 Montana 2,843.3 4 Oregon 132.1 4 Washington 939.8

5 Ohio 2,914.6 5 Utah 106.9 5 New York 808.2

6 Nevada 2,694.3 6 Mississippi 97.9 6 South Carolina 733.6

7 New Mexico 2,317.6 7 Michigan 96.7 7 California 724.1

8 Wisconsin 2,796.1 8 Ohio 87.1 8 Arizona 711.6

9 Alaska 3,355.1 9 Iowa 86.0 9 Utah 708.9

10 Hawaii 2,667.0 10 Idaho 84.6 10 Alabama 587.2

11 Mississippi 1,831.8 11 Vermont 84.5 11 Alaska 548.5

12 South Dakota 2,420.6 12 Montana 84.1 12 Massachusetts 530.0

13 Missouri 2,143.9 13 Virginia 80.9 13 Texas 505.6

14 Washington 2,496.1 14 North Carolina 69.3 14 Colorado 504.1

15 Illinois 2,431.5 15 Minnesota 60.1 15 Delaware 493.1

16 Idaho 1,824.2 16 Alabama 59.8 16 Kansas 490.8

17 Minnesota 2,411.9 17 West Virginia 49.3 17 Georgia 488.5

18 Arkansas 1,835.8 18 Maryland 48.2 18 Oklahoma 483.6

19 Wyoming 2,688.3 19 South Dakota 31.6 19 Florida 470.9

21 West Virginia 1,672.0 20 Alaska 5.2 20 North Carolina 468.4

22 Iowa 1,956.1 21 Maine 0.0 21 Minnesota 437.2

23 Michigan 1,757.5 22 Arizona - 22 South Dakota 430.9

24 Georgia 1,665.3 22 Arkansas - 23 Missouri 413.0

25 Delaware 1,963.7 22 California - 24 Indiana 391.5

26 Louisiana 1,785.9 22 Colorado - 25 Kentucky 389.4

27 Maine 1,750.5 22 Connecticut - 26 Illinois 385.1

28 Arizona 1,548.5 22 Delaware - 27 Vermont 381.5

29 Colorado 1,951.6 22 District of Columbia - 28 Wyoming 381.1

30 South Carolina 1,467.6 22 Florida - 29 Iowa 375.0

31 District of Columbia 2,737.3 22 Georgia - 30 Oregon 372.6

32 Rhode Island 1,897.8 22 Hawaii - 31 Nevada 362.6

33 Oklahoma 1,735.6 22 Illinois - 32 Wisconsin 349.3

34 Massachusetts 2,324.5 22 Indiana - 33 Arkansas 336.5

35 Kentucky 1,445.3 22 Kansas - 34 Mississippi 293.9

36 North Carolina 1,519.9 22 Kentucky - 35 New Mexico 291.3

37 Utah 1,428.9 22 Louisiana - 36 North Dakota 277.8

38 Florida 1,609.9 22 Massachusetts - 37 Michigan 276.3

39 Texas 1,623.6 22 Missouri - 38 Hawaii 276.1

40 Pennsylvania 1,655.4 22 Nebraska - 39 Ohio 250.0

41 Virginia 1,666.2 22 Nevada - 40 Louisiana 247.4

42 Maryland 1,794.9 22 New Jersey - 41 New Jersey 238.1

43 Nebraska 1,531.7 22 New Mexico - 42 Virginia 233.8

44 Alabama 1,130.8 22 New York - 43 Pennsylvania 228.2

45 Kansas 1,356.5 22 North Dakota - 44 Connecticut 225.1

46 Connecticut 1,858.4 22 Oklahoma - 45 Rhode Island 215.4

47 North Dakota 1,600.8 22 Rhode Island - 46 Maryland 161.4

48 Vermont 1,203.2 22 South Carolina - 47 Idaho 144.0

49 New Hampshire 1,341.0 22 Tennessee - 48 West Virginia 135.3

50 Indiana 968.1 22 Texas - 49 Montana 126.8

51 Tennessee 932.7 22 Washington - 50 Maine 106.7

52 New Jersey 908.3 22 Wisconsin - 51 New Hampshire 94.0

US 2,234.5 US 26.9 US 507.9

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State and Local Government Tax and Revenue Rankings · higher rankings when measured against income...

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Transcript of State and Local Government Tax and Revenue Rankings · higher rankings when measured against income...