What's New

By the Numbers

Personal Income Tax Features
Range of Tax Rates 3.07%
Standard Deduction
  • None
  • Personal Exemption None
    Dependent Exemption None
    Earned Income Tax Credit (EITC) None
  • Flat income tax rate structure
  • Corporate Income Tax Features
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 9.99%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) No
    Apportionment Factor (Sales) 0%
    Sales Tax Features
    State Sales Tax Rate 6.00%
    Average Local Sales Tax Rate 0.35%
    Average Combined State & Local Sales Tax Rate 6.35%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 55 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • Vendor Compensation available without ceiling
  • "Amazon law" enforced under existing statute
  • Sales tax applies to some digital goods and services
  • Property Tax Features
  • Property is reassessed very infrequently.
  • Does not provide a meaningful circuit breaker for non-elderly taxpayers.
  • Across-the-board property tax cuts funded by legalized gambling.
  • Other Tax & Revenue Features
    Gasoline Tax Rate (per gallon) $0.505
    Diesel Tax Rate (per gallon) $0.392
    Cigarette Tax Rate (per pack) $1.60
    Estate or Inheritance Tax Yes
    Net Lottery Sales Per Capita $217 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Personal income tax only

    Last updated January 13, 2015