Tax Data Series

State and Local Taxation Comparison

State & Local Tax Comparisons, 2001 - 2002

State and local tax statistics, as well as population and personal income data for this table, are derived from the "Government Finances" data series of the U.S. Department of Commerce, Bureau of the Census (issued July 2004). The tax data are for fiscal year 2002, meaning any twelve month accounting period that ended between July 1, 2001 and June 30, 2002. Most state data generally reflects the July 1, 2001 - June 30, 2002 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, 2001 period. Personal income data (used in table TC-2) are for calendar year 2001 while the population data (used in Table TC-1) are as of April 1, 2000.

For the first time, the District of Columbia was included in the TC-1 and TC-2 tables. The District of Columbia's income and population data was obtained from the U.S. Department of Commerce, Bureau of Economic Analysis.

Ohio's per capita state and local taxes were $3,170 in 2001-02, ranking Ohio 19th among the 50 states and the District of Columbia. The high was $5,636 (District of Columbia) and the low was $2,170 (Alabama). The U.S. average was $3,142.

As a percent of personal income Ohio ranked 13th nationally in combined state and local taxes at 11.0 percent. This compares to a high of 13.2 percent (Maine) and a low of 8.4 percent (New Hampshire). The U.S. average was 10.4 percent.

State and local taxes include all taxes levied within the state of Ohio, such as personal income tax, sales tax, and corporate franchise tax, and local taxes including municipal income, local permissive sales and various property taxes.