State and Local Taxation Comparison
State & Local Tax Comparisons, 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 $3,773 in
2005-06, ranking Ohio 24th among the 50 states and the
District of Columbia. The high was $7,764 (District of
Columbia) and the low was $2,782 (Alabama). The U.S. average
As a percent of personal income, combined state and local
taxes in Ohio ranked 18th at 11.8 percent. This compares to a
high of 16.6 percent (Wyoming) and a low of 9.1 percent
(South Dakota). The US average was 11.6 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 2006, meaning any
twelve month accounting period that ended between July 1,
2005 and June 30, 2006. Most states (including Ohio)
use a July through June accounting period so the state data
generally reflects the July 1, 2005 - June 30, 2006
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, 2005 period. Personal income data (used in
table TC-2) are for calendar year 2005 while the population
data (used in Table TC-1) are as of July, 2006.