State Tax Maps

Providing journalists, taxpayers and policymakers with basic data on taxes and spending is a cornerstone of the Tax Foundation’s educational mission. We’ve found that one of the best, most engaging ways to do that is by visualizing tax data in the form of maps.

How does your state collect revenue? Every week, we release a new tax map that illustrates one important measure of state tax rates, collections, burdens and more. If you enjoy our weekly tax maps, help us continue this work and more by making a small contribution here.

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Ranking state sales tax codes on the 2021 State Business Tax Climate Index. Best and worst sales tax codes in the United States, best and worst state sales tax codes in the U.S.
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Ranking Sales Taxes on the 2021 State Business Tax Climate Index

An ideal sales tax applies to a broad base of final consumer goods and services, with few exemptions, and is levied at a low rate. Broad-based, low-rate tax structures minimize tax-induced economic distortions that can occur when people change their purchasing behavior because of tax differences.

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Cigarette taxes by state, cigarette smuggling by state, cigarette tax rates by state, illicit cigarette trade 2021 excise taxes and 2021 excise tax trends
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Cigarette Taxes and Cigarette Smuggling by State, 2018

Excessive tax rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. New York has the highest inbound smuggling activity, with an estimated 53.2 percent of cigarettes consumed in the state deriving from smuggled sources.

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Ranking state corporate tax codes on the 2021 State Business Tax Climate Index. Best and worst corporate tax codes in the United States, best and worst state corporate tax codes in the U.S.
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Ranking Corporate Income Taxes on the 2021 State Business Tax Climate Index

The corporate tax component of our Index measures each state’s principal tax on business activities. Most states levy a corporate income tax on a company’s profits (receipts minus most business expenses, including compensation and the cost of goods sold), while some states levy gross receipts taxes, which allow few or no deductions for a company’s expenses.

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state sales tax jurisdictions by state, sales tax jurisdictions in the us
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How Many Sales Tax Jurisdictions Does Your State Have?

Following the Wayfair decision, states’ move to tax online sales has increased the importance of simplicity in sales tax systems, as sellers now have to deal with differing regulations in multiple states. There are over 11,000 standard sales tax jurisdictions in the United States in 2020

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State throwback rules, state throwout rules
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Does Your State Have a Throwback or Throwout Rule?

State throwback and throwout rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules.

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State marriage penalty, state marriage penalties, does your state have a marriage penalty?
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Does Your State Have a Marriage Penalty?

A marriage penalty exists when a state’s income brackets for married taxpayers filing jointly are less than double the bracket widths that apply to single filers.

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How high are property taxes in my state? How high are property taxes in your state? state property taxes paid as a percentage of owner-occupied housing value
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How High Are Property Taxes in Your State?

New Jersey has the highest effective rate on owner-occupied property at 2.21 percent, followed closely by Illinois (2.05 percent) and New Hampshire (2.03 percent).

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Does my state tax social security benefits? States that tax social security benefits
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Does Your State Tax Social Security Benefits?

The question, “Does my state tax Social Security benefits?” may be simple enough, but the answer includes a lot of nuance. Many states have unique and specific provisions regarding the taxation of Social Security benefits, which can be broken into a few broad categories.

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