State and Local Taxation Comparison
State & Local Tax Comparisons, 2004 -
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
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
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.