STATE AND LOCAL CORPORATE TAXES PER CAPITA AND UTILITY TAXES PER CAPITA , 2002
| Corporate taxes per capita |
Utility sales/gross receipts taxes per capita |
|||
|---|---|---|---|---|
| State | Rank | Taxes per capita | Rank | Taxes per capita |
| Alaska | 1 |
$420 | 41 | $14 |
| Delaware | 2 |
312 | 26 | 41 |
| New Hampshire | 3 |
296 | 21 | 50 |
| NEW YORK | 4 |
$265 | 8 | $93 |
| Michigan | 5 |
206 | 46 | 8 |
| California | 6 |
152 | 10 | 80 |
| New Jersey | 7 |
128 | 7 | 98 |
| Massachusetts | 8 |
126 | NA | NA |
| West Virginia | 9 |
122 | 5 | 122 |
| Indiana | 10 |
115 | 49 | 3 |
| Illinois | 11 |
110 | 1 | 188 |
| Minnesota | 12 |
106 | 42 | 14 |
| Pennsylvania | 13 |
97 | 16 | 61 |
| Tennessee | 14 |
87 | 45 | 10 |
| Wisconsin | 15 |
82 | 18 | 58 |
| North Carolina | 16 |
80 | 22 | 49 |
| North Dakota | 17 |
79 | 17 | 60 |
| Montana | 18 |
75 | 30 | 34 |
| Kentucky | 19 |
74 | 25 | 44 |
| Florida | 20 |
73 | 2 | 175 |
| Alabama | 21 |
72 | 3 | 130 |
| Mississippi | 22 |
68 | 39 | 18 |
| New Mexico | 23 |
67 | 36 | 27 |
| Ohio | 24 |
67 | 13 | 72 |
| Georgia | 25 |
66 | 38 | 24 |
| Maryland | 26 |
66 | 20 | 51 |
| Arkansas | 27 |
65 | 32 | 32 |
| Arizona | 28 |
64 | 31 | 33 |
| Nebraska | 29 |
62 | 19 | 53 |
| Vermont | 30 |
61 | 40 | 16 |
| Maine | 31 |
60 | 47 | 6 |
| Louisiana | 32 |
59 | 28 | 36 |
| Idaho | 33 |
57 | 44 | 12 |
| Oregon | 34 |
56 | 27 | 41 |
| South Dakota | 35 |
53 | 48 | 5 |
| Missouri | 36 |
53 | 15 | 63 |
| Oklahoma | 37 |
50 | 33 | 31 |
| Utah | 38 |
48 | 29 | 35 |
| Colorado | 39 |
46 | 37 | 25 |
| Kansas | 40 |
45 | 24 | 45 |
| Connecticut | 41 |
43 | 23 | 48 |
| Hawaii | 42 |
42 | 4 | 124 |
| Virginia | 43 |
42 | 9 | 81 |
| South Carolina | 44 |
39 | 34 | 28 |
| Iowa | 45 |
30 | 43 | 12 |
| Rhode Island | 46 |
26 | 11 | 75 |
| Washington | NA |
NA | 6 | 121 |
| Texas | NA |
NA | 12 | 74 |
| Nevada | NA |
NA | 14 | 66 |
| Wyoming | NA |
NA | 35 | 28 |
| United States | $98 | $71 | ||
| N.Y.S. above avg. | 171% |
31% |
||
| Source: U.S. Census Bureau; calculations by The Public Policy Institute | ||||
