All Table [unless noted otherwise] have been updated to include tax changes through January 1, 2023
State Income Taxes
- State Individual Income Tax Rates [excel version]
- State Individual Income Tax Federal Starting Points [excel version]
- State Corporate Income Tax Rates [excel version]
- State Corporate Income Tax Federal Starting Points [excel version]
- State Apportionment of Corporate Income [excel version]
- States Requiring Corporate Combined Reporting – July 2019
- Summary of Individual Income Tax Provisions in the States, 2021 tax year [Includes taxation of pension income] [Wisconsin Legislative Fiscal Bureau]
State Sales Taxes
- State Sales Taxes–Food and Drug Exemptions [excel version]
- State Sales Taxes and Vendor Discounts [excel version]
- 2023 Sales Tax Holidays – updated November 14, 2023
- FTA Report – State Sales Taxation of Services – January 2017 Updates
State Excise Taxes
- State Taxes on Legal Recreational Marijuana [updated November 8, 2023]
- State Motor Fuel Excise Tax Rates [excel version]
- State Motor Fuel Rates Linked to Federal Tax Rates [posted 8/31/11]
- Summary of Motor Fuel Tax State Laws – September 2023
Tobacco Taxes
- State Cigarette Excise Tax Rates [excel version]
- Cigarette Tax Increases – 2000-current
- State Taxes on Other Tobacco Products [excel version]
- State Taxes on E-Cigarettes/Vaping Products [excel version]
- State Taxes on Recreational Marijuana [updated November 8, 2023]
Alcoholic Beverage Excise Taxes
Property Taxes
- See Significant Features of the Property Tax Website
[Lincoln Land Institute & George Washington University]
Historical Tax Rate Data
FTA does not maintain historical tax rate data. Several possible sources available in most public libraries:
- The Book of the States, published by the Council of State Governments
- Significant Features of Fiscal Federalism, published by the Advisory Commission on Intergovernmental Relations (organization disbanded in 1998).
- State Tax Guide, Commerce Clearing House (only legal libraries will most likely have this publication).
