Tax Data Series

STATE AND LOCAL TAX COMPARISONS: 2013-2014

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 $4,207 in 2013-14, ranking Ohio 26th among the 50 states and the District of Columbia. The high was $9,746 (North Dakota) and the low was $3,002 (Alabama). The U.S. average was $4,675.

As a percent of personal income, combined state and local taxes in Ohio ranked 24th at 10.4 percent. This compares to a high of 17.9 percent (North Dakota) and a low of 8.0 percent (Tennessee). The US average was 10.6 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.

The tax data are for fiscal year 2014, meaning any twelve month accounting period that ended between July 1, 2013 and June 30, 2014.  Most states (including Ohio) use a July through June accounting period so the state data generally reflects the July 1, 2013 - June 30, 2014 period.  However, 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, 2013 period.  Data source is U.S. Department of Commerce, Bureau of the Census, "2014 Annual Surveys of State and Local Government Finances", State & Local Summary Tables by Level of Government (issued December 7, 2016.)

Population data (used in Table TC-1) are an estimate derived for calendar year 2014. Data source is the U.S. Department of Commerce, Bureau of the Census, National Population Totals Tables: 2010-2015; Annual Estimates of the Resident Population for the United States, Regions, States and Puerto Rico: April 1, 2010 to July 1, 2015 (release date December 2015.)

Personal income data (used in table TC-2) are for calendar year 2013. Data source is the U.S. Department of Commerce, Bureau of Economic Analysis, Regional Economic Data, 2013 Personal Income Summary (last updated September 28, 2016.)