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Cigarette Excise Tax Rates: Year 2025 (as of March 1, 2025)

State Motor Fuel Tax Rates (January 1, 2023) SOURCE:  Compiled by FTA from various sources. Fee/Taxes column is for comparison purposes and does not include all taxes/fees levied. /1 Tax rates do not include local option taxes. In AL, 1 – 3 cents; HI, 8.8 to 18.0 cent; IL, 5 cents in Chicago and 6 … Read more

STATE SALES TAX RATES AND VENDOR DISCOUNTS (January 1, 2023) Source: Compiled by FTA from various sources. (1) In some states, the vendors’ discount varies by the amount paid.  In AL and SC, the larger discounts apply to the first $100. In GA, the larger discount applies to the first $3,000.  In KY, the larger … Read more

STATE SALES TAX RATES FOOD & DRUG EXEMPTIONS (As of January 1, 2023) * — indicates exempt from tax, blank indicates subject to general sales tax rate. Source:  Compiled by FTA from various sources. (1) Some state tax food, but allow a rebate or income tax credit to compensate poor households.  They are: HI, ID, KS, … Read more

STATE APPORTIONMENT OF CORPORATE INCOME (Formulas for tax year 2022 — as of January 1, 2022) Source:  Compiled by FTA from state sources. Notes:  The formulas listed are for general manufacturing businesses.  Some industries have a special formula different from the one shown.   * State has adopted substantial portions of the UDITPA (Uniform Division of … Read more

STATE CORPORATE INCOME TAXES: FEDERAL STARTING POINTS (as of January 1, 2023) Source:  Compiled by the Federation of Tax Administrators from various sources. Notes:  — state does not employ a federal starting point. Current indicates state has adopted IRC as currently in effect. Dates indicate state has adopted IRC as amended to that date. Taxable Income … Read more

2024 RANGE OF STATE CORPORATE INCOME TAX RATES (For tax year 2024 — as of January 1, 2024) | 2023 State Corporate Income Tax Rates Source: Compiled by FTA from various sources. (a) Rates listed are the corporate income tax rate applied to financial institutions or excise taxes based on income. Some states have other … Read more

2023 STATE INDIVIDUAL INCOME TAXES (Tax rates for tax year 2023 — as of January 1, 2023) Source: The Federation of Tax Administrators from various sources.  (a) 16 states have statutory provision for automatically adjusting to the rate of inflation the dollar values of the income tax brackets, standard deductions, and/or personal exemptions.  Oregon does … Read more

State Individual Income Tax Federal Starting Points (as of January 1, 2023) Source:  Compiled by the Federation of Tax Administrators from various sources. Note: Includes all legislation enacted through January 1, 2023.   — state does not employ a federal starting point. Current indicates state has adopted IRC as currently in effect. Dates indicate state has adopted … Read more