State and Local Taxation Comparison
State & Local Tax Comparisons, 2007 -
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 $4,048 in
2007-08, ranking Ohio 25th among the 50 states and the
District of Columbia. The high was $14,147 (Alaska) and the
low was $2,923 (South Carolina). The U.S. average was $4,371.
As a percent of personal income, combined state and local
taxes in Ohio ranked 16th at 11.5 percent. This compares to a
high of 34.7 percent (Alaska) and a low of 8.6 percent (South
Dakota). The US average was 11.2 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 (http://www.census.gov/popest/national/files/NST-EST2009-alldata.pdf)
are derived from the U.S. Department of Commerce, Bureau of
Census. State and local taxes were extracted from
"Government Finances" (http://www2.census.gov/govs/estimate/08slsstab1a.xls
data series of the U.S. Department of Commerce, Bureau of the
Census (issued July 7, 2010). Personal income data
was obtained through the U.S. Department of Commerce,
Bureau of Economic Analysis.
The tax data are for fiscal year 2008, meaning any twelve
month accounting period that ended between July 1, 2007 and
June 30, 2008. Most states (including Ohio) use a July
through June accounting period so the state data generally
reflects the July 1, 2007 - June 30, 2008 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, 2007
period. Personal income data (used in table TC-2) are
for calendar year 2007 while the population data set (used in
Table TC-1) is an estimate derived for calendar year 2008.