US State & Local Corporate Taxation by State
Overall Data: 1996

Total State and Local Government Taxation: 1996 Corporate Income Taxation State Corporate Income Tax Share of Total Taxation Corporate Income Tax as a Percentage of Gross State Product Amount Rank Amount Rank AL Alabama 2.85% 12 0.260% 9 AK Alaska 14.18% 50 1.679% 50 AZ Arizona 4.41% 32 0.462% 30 AR Arkansas 4.72% 33 0.460% 29 CA California 6.76% 44 0.685% 46 CO Colorado 2.23% 7 0.204% 5 CT Connecticut 5.11% 37 0.568% 40 DE Delaware 8.11% 48 0.647% 44 FL Florida 3.00% 16 0.319% 17 GA Georgia 4.16% 28 0.381% 22 HI Hawaii 1.71% 5 0.229% 8 ID Idaho 6.01% 41 0.631% 42 IL Illinois 4.96% 35 0.486% 33 IN Indiana 6.89% 46 0.637% 43 IA Iowa 2.91% 14 0.300% 14 KS Kansas 4.00% 24 0.436% 28 KY Kentucky 3.38% 19 0.345% 20 LA Louisiana 3.87% 22 0.303% 15 ME Maine 2.20% 6 0.284% 12 MD Maryland 2.34% 9 0.281% 11 MA Massachusetts 6.42% 42 0.649% 45 MI Michigan 8.82% 49 0.929% 48 MN Minnesota 4.83% 34 0.557% 38 MS Mississippi 3.92% 23 0.420% 26 MO Missouri 3.64% 21 0.330% 19 MT Montana 4.25% 31 0.487% 34 NE Nebraska 3.03% 17 0.313% 16 NV Nevada 0.00% 1 0.000% 1 NH New Hampshire 6.86% 45 0.579% 41 NJ New Jersey 4.21% 29 0.468% 32 NM New Mexico 4.21% 30 0.465% 31 NY New York 7.27% 47 0.967% 49 NC North Carolina 5.70% 40 0.530% 37 ND North Dakota 5.16% 38 0.558% 39 OH Ohio 2.89% 13 0.296% 13 OK Oklahoma 2.50% 10 0.268% 10 OR Oregon 4.15% 27 0.392% 24 PA Pennsylvania 4.97% 36 0.511% 36 RI Rhode Island 3.21% 18 0.386% 23 SC South Carolina 3.42% 20 0.329% 18 SD South Dakota 2.65% 11 0.213% 6 TN Tennessee 5.34% 39 0.431% 27 TX Texas 0.00% 1 0.000% 1 UT Utah 4.12% 26 0.411% 25 VT Vermont 2.95% 15 0.349% 21 VA Virginia 2.32% 8 0.226% 7 WA Washington 0.00% 1 0.000% 1 WV West Virginia 6.45% 43 0.734% 47 WI Wisconsin 4.08% 25 0.501% 35 WY Wyoming 0.00% 1 0.000% 1 DC District of Columbia 6.21%   0.481%   United States 4.65%   0.478%   Calculated from US Department of Commerce Data