Tax Data Series

State and Local Taxation Comparison

State & Local Tax Comparisons, 2004 - 2005

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 $3,637 in 2004-05, ranking Ohio 23rd among the 50 states and the District of Columbia. The high was $7,383 (District of Columbia) and the low was $2,569 (Alabama). The U.S. average was $3,698.

As a percent of personal income, combined state and local taxes in Ohio ranked 13th at 11.8 percent. This compares to a high of 15.1 percent (Wyoming) and a low of 8.7 percent (South Dakota). The US average was 11.3 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.

State and local taxes as well as population are derived from the U.S. Department of Commerce, Bureau of Census. State and local taxes were extracted from "Government Finances" data series of the U.S. Department of Commerce, Bureau of the Census (issued June 2007). Personal income data was obtained through the U.S. Department of Commerce, Bureau of Economic Analysis.

The tax data are for fiscal year 2005, meaning any twelve month accounting period that ended between July 1, 2004 and June 30, 2005. Most states (including Ohio) use a July through June accounting period so the state data generally reflects the July 1, 2004 - June 30, 2005 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, 2004 period. Personal income data (used in table TC-2) are for calendar year 2004 while the population data (used in Table TC-1) are as of July, 2005.