Tax Data Series

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.