Tax Data Series

STATE AND LOCAL TAX COMPARISONS: 2011-2012

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 $4,056 in 2011-12, ranking Ohio 25th among the 50 states and the District of Columbia. The high was $11,851 (Alaska) and the low was $2,948 (Alabama). The U.S. average was $4,422.

As a percent of personal income, combined state and local taxes in Ohio ranked 18th at 10.5 percent. This compares to a high of 24.9 percent (Alaska) and a low of 7.9 percent (South Dakota). The US average was 10.5 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.

Population estimates were 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 December 16, 2014).  Personal income data were obtained through the U.S. Department of Commerce, Bureau of Economic Analysis (updated September 30, 2014).  

The tax data are for fiscal year 2012, meaning any twelve month accounting period that ended between July 1, 2011 and June 30, 2012.  Most states (including Ohio) use a July through June accounting period so the state data generally reflects the July 1, 2011 - June 30, 2012 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, 2011 period.  Population data (used in Table TC-1) is an estimate derived for calendar year 2012 while the personal income data (used in table TC-2) are for calendar year 2011.