Tax Data Series

State and Local Taxation Comparison

1999 - 2000

Most of the data for this publication are from the "Government Finances" data series of the U.S. Department of Commerce, Bureau of the Census (issued January 2003). The state taxes shown are for fiscal year 2000 while local taxes shown are for calendar year 1999. Personal income data (TC-2) are for calendar year 1999, issued by the Bureau of Economic Analysis.

Ohio's per capita state and local taxes were $3,016 in 1999-00, according to figures from the U.S. Department of Commerce, ranking Ohio 20th among the 50 states. The high was $4,595 (Connecticut) and the low was $2,117 (Alabama). The U.S. average was $3,095.

As a percent of personal income, combined state and local taxes in Ohio ranked 20 th at 11.3 percent. This compares to a high of 14.1 percent (New York) and a low of 8.8 percent (Tennessee). The U.S. 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.