Tax Data Series

State and Local Taxation Comparison

State & Local Tax Comparisons, 2010 - 2011

The TC1 and TC2 publications provide a state by state comparison of state and local taxes, on a per capita basis as well as a percentage of personal income. 

Ohio's per capita state and local taxes were $3,909 in 2010-11, ranking Ohio 27th among the 50 states and the District of Columbia. The high was $10,090 (Alaska) and the low was $2,890 (Alabama). The U.S. average was $4,295.

As a percent of personal income, combined state and local taxes in Ohio ranked 19th at 10.9 percent. This compares to a high of 23.3 percent (Alaska) and a low of 8.4 percent (South Dakota). The US average was 10.9 percent.

State and local taxes include all taxes levied within the State of Ohio, including such state taxes as the personal income tax, sales tax, and corporate franchise tax, as well as local taxes that include municipal income, local permissive sales and various property taxes.

Population estimates were derived from the U.S. Department of Commerce, Bureau of Census and can be found using this link  http://www.census.gov/popest/data/state/totals/2011/tables/NST-EST2011-01.xls.  State and local taxes were extracted from "Government Finances" (http://www2.census.gov/govs/local/11slsstab1a.xls and http://www2.census.gov/govs/locals/11slsstab1b.xls) data series of the U.S. Department of Commerce, Bureau of the Census (issued July 24, 2013).  Personal income data (http://www.bea.gov/itable/SA1-3.xls) were obtained through the U.S. Department of Commerce, Bureau of Economic Analysis (updated March 27, 2013). 

The tax data are for fiscal year 2011, meaning any twelve month accounting period that ended between July 1, 2010 and June 30, 2011.  Most states (including Ohio) use a July through June accounting period so the state data generally reflects the July 1, 2010 - June 30, 2011 period.  Most local governments (including those in Ohio) use a calendar year based accounting period, so the local tax figures most commonly reflect the January 1 - December 31, 2010 period.  Personal income data (used in table TC-2) are for calendar year 2010 while the population data set (used in Table TC-1) is an estimate derived for calendar year 2011.