What's New

By the Numbers

Personal Income Tax Features
Range of Tax Rates 2.0% - 6.0%
Standard Deduction
  • $2,440 ($4,880 for Married Couples)
  • Personal Exemption Credit=$10
    Dependent Exemption Credit=$10
    Earned Income Tax Credit (EITC) None
  • Personal exemption is available as a credit
  • Corporate Income Tax Features
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 4.00% - 6.00%
    Apportionment Factor (Payroll) $100,000
    Apportionment Factor (Property) No
    Apportionment Factor (Sales) 25%
    Sales Tax Features
    State Sales Tax Rate 6.00%
    Average Local Sales Tax Rate N/A
    Average Combined State & Local Sales Tax Rate 6.00%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries N/A
    Number of Services Taxed 28 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Vendor Compensation available with high ceiling
  • Sales tax applies to some digital goods and services
  • Property Tax Features
  • Does not provide a homestead exemption for non-elderly taxpayers.
  • Levies a car tax.
  • Other Tax & Revenue Features
    Gasoline Tax Rate (per gallon) $0.276
    Diesel Tax Rate (per gallon) $0.293
    Cigarette Tax Rate (per pack) $0.60
    Estate or Inheritance Tax Yes
    Net Lottery Sales Per Capita $156 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015



    State Tax & Revenue Information
    Tax Expenditure Reports
    State Statutes & Legislation
    State Tax Forms
    State Legislative Summaries