State and Local Taxation Comparison
State & Local Tax Comparisons, 2003 -
2004
The TC1 and TC2 publications compare state and local taxes
for all states: on a per capita and a percentage of personal
income basis.
Ohio's per capita state and local taxes were $3,419 in
2003-04, ranking Ohio 21st among the 50 states and the
District of Columbia. The high was $7,154 (District of
Columbia) and the low was $2,328 (Alabama). The U.S. average
was $3,440.
As a percent of personal income, Ohio's combined state and
local taxes ranked 13th nationally at 11.4 percent. This
compares to a high of 14.9 percent (District of Columbia) and
a low of 8.9 percent (Alabama). The U.S. average was 11.0
percent.
State and local taxes include all taxes levied within the
State of Ohio, including such state taxes as the individual
income, sales, and corporation franchise taxes, and various
local taxes including municipal income, local permissive
sales and various property taxes.
State and local taxes as well as population and personal
income data for this publication are derived from the
"Government Finances" data series of the U.S. Department of
Commerce, Bureau of the Census (issued June 2006). The tax
data are for fiscal year 2004, meaning any twelve month
accounting period that ended between July 1, 2003 and June
30, 2004. Most states (including Ohio) use a July through
June accounting period so the state data generally reflects
the July 1, 2003 - June 30, 2004 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, 2003 period.
Personal income data (used in table TC-2) are for calendar
year 2003 while the population data (used in Table TC-1) are
as of July 1, 2004.