Tax Data Series

STATE AND LOCAL TAX COMPARISONS: 2015-2016

The TC-1 and TC-2 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 $4,469 in 2015-16, ranking Ohio 27th among the 50 states and the District of Columbia. The state with the highest combined state and local taxes per capita was $9,045 (New York) and the lowest was $3,204 (Alabama). The U.S. average was $4,951.

As a percent of personal income, combined state and local taxes in Ohio ranked 22nd at 10.0 percent. This compares to a high of 15.1 percent (New York) and a low of 6.8 percent (Alaska). The US average was 10.1 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 2016, meaning any twelve-month accounting period that ended between July 1, 2015 and June 30, 2016.  Most states (including Ohio) use a July through June accounting period so the state data generally reflects the July 1, 2015 - June 30, 2016 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, 2015 period.  Data source is U.S. Bureau of the Census, "2016 Annual Surveys of State and Local Government Finances", State & Local Summary Tables by Level of Government (issued December 19, 2018.)

Population data (used in Table TC-1) are an estimate derived for calendar year 2016. Data source is the U.S. Census Bureau: Population Division; Annual Estimates of the Resident Population for the United States, Regions, States, and Puerto Rico: April 1, 2010 to July 1, 2018 (NST-EST2018-01). Release Date: December 2018

Personal income data (used in table TC-2) are for calendar year 2016. Data source is the U.S. Department of Commerce, Bureau of Economic Analysis, Regional Economic Accounts Historical Data, Regional Accounts tables for State Annual Personal Income published September 26th, 2017 (spi0917).