Fiscal Facts

Fiscal Facts

The State and Local Finance Initiative’s Fiscal Facts pages provide information for citizens, policymakers, analysts, legislators, and the media. Data come from various sources, including the Census of Governments, Federation of Tax Administrators, and state tax codes.

Major categories of information include the following:

This page provides links to the Fiscal Facts pages. The actual tables and downloadable data are on the Tax Policy Center’s website.

You may also construct your own tables using the State and Local Finance Initiative’s Data Query System.

State and Local Tax Rates

Income Taxes
The income tax is a tax on wages, dividends, interest, and other sources of income. States differ in their tax rates, brackets, exemptions, and credits.

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Sales Taxes
The general sales tax is a tax on consumption. It is added to the purchase of most goods and some services, depending on how broad the state’s sales tax base is. A selective sales tax, also sometimes called an excise tax, is a tax levied on specific purchases.

  • State and Local Tax Rates
    General sales tax rate and the range of local rates for each state
  • State Tax Rates with Exemptions
    Each state’s general sales tax rate (not including local taxes) and notes on whether food, prescription drugs, and non-prescription drugs are exempt from the general sales tax
  • Sales Tax Holidays
    For states that suspend their sales tax for brief periods to encourage purchases, the dates and exempt items during such “holidays”
  • Alcohol Tax Rates
    Each state’s tax rate on liquor, wine, and beer and whether the state’s general sales tax is imposed in addition to the excise tax
  • Cigarette Tax Rates
    Each state’s cigarette tax rate in cents per pack
  • Motor Fuel Tax Rates
    Each state’s tax on gasoline, diesel fuel, and gasohol, in cents per gallon, and any other applicable fuel-related taxes (e.g., environmental fees)

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Tax Policy Restrictions
State and local budget rules affecting tax policy.

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State and Local Revenues

Overview of State and Local Revenues, Aggregated Data
These tables show national totals of revenue data for state and/or local governments. Some tables combine state and local revenues, while others present state or local revenue separately.

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State and Local Revenues, State-Specific Data
These tables show combined state and local revenue data individually for each state.

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State Revenues, State-Specific Data
These tables show total state revenue for each state. These tables exclude local tax revenue.

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State and Local Revenues, Specific Sources
These tables show revenue from specific taxes, combining state and local revenue, for each state.

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State and Local Expenditures

Overview of State and Local Expenditures, Aggregated Data
These tables provide national expenditure data (i.e., the sum of data for all state and/or local governments). Some tables combine state and local expenditures, while others present state or local data separately.

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State and Local Expenditures, State-Specific Data
These tables show combined state and local expenditure data for each state.

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