From Governing’s
February 2003 issue

Introduction



Behind the Numbers



he pie charts on the individual state pages reflect categories used by the Federation of Tax Administrators, which assembled the data used. FTA started with U.S. Census Bureau information and configured it into six basic groups: individual income tax, sales tax, selective sales tax, corporate income tax, property tax and other.

The sales tax includes general levies that some states call gross receipts taxes. Corporate income taxes may go by various names in different states, but all operate just like income taxes — for example, South Dakota’s bank franchise tax. Property taxes are state-collected taxes only. Selective sales taxes include those on items such as cigarettes, alcohol and gas. Finally, the category dubbed “other” includes taxes on licenses, death and gifts, and severance.

The statistical data for “Fast Facts” on each state page were provided by FTA, based on U.S. Census Bureau information.