State and Local Taxation Comparison
State & Local Tax Comparisons, 2001 -
2002
State and local tax statistics, as well as population and
personal income data for this table, are derived from the
"Government Finances" data series of the U.S. Department of
Commerce, Bureau of the Census (issued July 2004). The tax
data are for fiscal year 2002, meaning any twelve month
accounting period that ended between July 1, 2001 and June
30, 2002. Most state data generally reflects the July 1, 2001
- June 30, 2002 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, 2001 period. Personal income data (used in
table TC-2) are for calendar year 2001 while the population
data (used in Table TC-1) are as of April 1, 2000.
For the first time, the District of Columbia was included in
the TC-1 and TC-2 tables. The District of Columbia's income
and population data was obtained from the U.S. Department of
Commerce, Bureau of Economic Analysis.
Ohio's per capita state and local taxes were $3,170 in
2001-02, ranking Ohio 19th among the 50 states and the
District of Columbia. The high was $5,636 (District of
Columbia) and the low was $2,170 (Alabama). The U.S. average
was $3,142.
As a percent of personal income Ohio ranked 13th nationally
in combined state and local taxes at 11.0 percent. This
compares to a high of 13.2 percent (Maine) and a low of 8.4
percent (New Hampshire). The U.S. average was 10.4
percent.
State and local taxes include all taxes levied within the
state of Ohio, such as personal income tax, sales tax, and
corporate franchise tax, and local taxes including municipal
income, local permissive sales and various property taxes.