2014-15 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS Wisconsin Department of Revenue Division of Research and Policy October 2017 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS This report provides Wisconsin's state and local government revenue rankings relative to other states. The report presents Wisconsin's ranking for both individual revenue sources (such as the general sales tax) and for combined revenue sources (such as all taxes and all general revenues). Rankings established in this report are based on state and local government revenue data from the 2014- 15 Annual Survey of Government Finances published by the U.S. Census Bureau.1 The figures used in this report measure revenue for state and local governments combined. This report uses population estimates from the U.S. Census Bureau mid-year population figures for 2014 released in December, 2016 and personal income data from the Bureau of Economic Analysis for 2014 released September 26, 2017. State and local government tax revenues are usually defined, measured, and ranked in one of two ways. One approach measures revenues per $1,000 of personal income (state and local revenue divided by state personal income). The other approach uses per capita calculations (state and local revenue divided by state population). The table below presents Wisconsin's ranking using both measures. The Department of Revenue website includes an interactive database and map of state tax rankings here. The appendices to this report include the tax burden and rankings of each state for the revenue categories contained in the table below. Wisconsin State and Local Government Revenues 2014-2015 State and Local Per $1,000 Per Person Wisconsin Wisconsin Rank Wisconsin Wisconsin Rank % U.S. % U.S. Revenue 231.7 100.4% 25 10,262 95.6% 24 General Revenue 189.2 96.0% 28 8,380 91.4% 30 Intergovernmental Revenue 38.3 86.4% 39 1,699 82.3% 40 General Revenue from Own Sources 150.8 98.7% 25 6,681 94.1% 25 Taxes 105.5 99.7% 21 4,672 95.0% 21 Property 36.6 110.9% 15 1,619 105.7% 14 Sales and Gross Receipts 32.0 86.9% 38 1,415 82.8% 35 General Sales 20.7 83.3% 35 917 79.4% 33 Selective Sales 11.2 94.2% 28 498 89.8% 29 Motor Fuel 4.0 134.4% 12 176 128.1% 10 Alcoholic Beverage 0.2 47.5% 38 10 45.3% 39 Tobacco Products 2.5 205.0% 5 111 195.3% 6 Public Utilities 1.6 81.8% 23 69 77.9% 24 Other Selective Sales 3.0 55.3% 45 131 52.7% 44 Individual Income 27.7 111.6% 18 1,228 106.3% 14 Corporate Income 4.0 104.8% 17 179 99.8% 17 Motor Vehicle License 1.9 103.7% 22 82 98.8% 23 Other Taxes 3.4 60.0% 41 149 57.2% 41 Charges and miscellaneous General Revenue 45.4 96.6% 28 2,009 92.0% 30 1. State and Local Government Finances by Level of Government and by State: 2014-15, U.S. Census. http://www.census.gov/govs/local/ 2 APPENDIX 1 State and Local Taxes (Census) per $1,000 of personal income (BEA) Rank Revenue $ Rank General Revenue $ Rank Intergovernmental Revenue $ 1 Wyoming 318.0 1 New Mexico 281.3 1 New Mexico 93.9 2 New Mexico 315.5 2 Wyoming 274.1 2 Mississippi 79.9 3 New York 305.0 3 New York 258.0 3 Vermont 73.5 4 Oregon 294.2 4 North Dakota 257.7 4 Alaska 72.9 5 North Dakota 287.5 5 Alaska 256.9 5 West Virginia 72.2 6 Mississippi 286.1 6 Mississippi 251.4 6 Oregon 71.6 7 Alaska 285.0 7 West Virginia 248.4 7 Kentucky 67.7 8 West Virginia 271.7 8 Oregon 243.0 8 Wyoming 65.5 9 California 257.2 9 Vermont 236.9 9 Arkansas 64.4 10 South Carolina 255.9 10 Hawaii 229.1 10 Montana 64.3 11 Vermont 255.3 11 Iowa 221.8 11 Louisiana 55.1 12 Hawaii 254.3 12 South Carolina 218.8 12 Michigan 54.4 13 Nebraska 253.6 13 Delaware 217.3 13 Alabama 53.5 14 Iowa 253.1 14 Kentucky 215.3 14 Maine 52.7 15 Ohio 252.9 15 California 211.0 15 New York 52.6 16 Utah 247.5 16 Minnesota 210.8 16 Arizona 52.2 17 Minnesota 246.6 17 Maine 210.7 17 Ohio 52.1 18 Kentucky 246.2 18 Arkansas 209.7 18 Iowa 51.0 19 Delaware 244.4 19 Rhode Island 208.9 19 Rhode Island 50.8 20 Montana 240.8 20 Montana 208.8 20 California 47.0 21 Arkansas 238.3 21 Michigan 207.3 21 Delaware 46.7 22 Michigan 235.9 22 Ohio 206.2 22 South Carolina 46.6 23 Alabama 235.3 23 Alabama 205.5 23 North Carolina 46.3 24 Rhode Island 232.7 24 Utah 202.3 24 Hawaii 46.0 25 Wisconsin 231.7 25 North Carolina 198.2 25 Missouri 45.1 26 Washington 229.5 26 Indiana 194.0 26 Indiana 44.9 27 Maine 227.4 27 Louisiana 193.9 27 Idaho 44.6 28 North Carolina 225.8 28 Wisconsin 189.2 28 Minnesota 44.3 29 Louisiana 221.9 29 Nebraska 188.6 29 North Dakota 43.7 30 Nevada 220.5 30 Illinois 186.3 30 Tennessee 42.8 31 Colorado 220.1 31 Colorado 186.2 31 Oklahoma 42.6 32 Arizona 219.3 32 Pennsylvania 186.0 32 South Dakota 42.5 33 Illinois 217.6 33 Washington 185.9 33 Utah 42.1 34 Indiana 215.9 34 New Jersey 185.9 34 Pennsylvania 41.1 35 Tennessee 215.4 35 Idaho 185.3 35 Maryland 41.0 36 Pennsylvania 215.3 36 Maryland 183.9 36 Washington 40.6 37 Missouri 213.6 37 Arizona 182.2 37 Massachusetts 39.7 38 Idaho 212.5 38 Massachusetts 181.5 38 Nevada 39.3 39 Massachusetts 210.3 39 Nevada 181.3 39 Wisconsin 38.3 40 New Jersey 205.6 40 Kansas 180.8 40 Georgia 37.2 41 Kansas 205.3 41 Missouri 178.3 41 Nebraska 36.8 42 Maryland 201.3 42 Oklahoma 172.4 42 Texas 36.7 43 Georgia 199.7 43 Georgia 170.3 43 Illinois 35.8 44 Oklahoma 198.9 44 Texas 169.7 44 New Jersey 35.7 45 South Dakota 194.9 45 Florida 168.1 45 Florida 34.9 46 Florida 194.4 46 Tennessee 167.6 46 Colorado 33.7 47 Texas 192.9 47 South Dakota 167.6 47 Connecticut 31.2 48 Virginia 187.5 48 Virginia 164.4 48 Kansas 30.8 49 Connecticut 180.1 49 Connecticut 164.1 49 New Hampshire 30.7 50 New Hampshire 176.2 50 New Hampshire 153.1 50 Virginia 27.1 US Total 230.8 US Total 197.2 US Total 44.4 3 APPENDIX 1 State and Local Taxes (Census) per $1,000 of personal income (BEA) General Revenue from Rank Own Sources $ Rank Taxes $ Rank Property $ 1 North Dakota 214.0 1 North Dakota 161.7 1 New Hampshire 58.4 2 Wyoming 208.6 2 New York 155.6 2 Vermont 53.9 3 New York 205.4 3 Hawaii 131.7 3 New Jersey 53.5 4 New Mexico 187.4 4 Maine 123.9 4 Maine 49.9 5 Alaska 184.0 5 Vermont 123.0 5 Rhode Island 49.0 6 Hawaii 183.1 6 Minnesota 121.6 6 New York 48.1 7 West Virginia 176.2 7 Illinois 117.4 7 Connecticut 42.8 8 South Carolina 172.2 8 New Jersey 116.0 8 Illinois 42.7 9 Mississippi 171.5 9 California 115.1 9 Wyoming 41.8 10 Oregon 171.4 10 West Virginia 114.4 10 Nebraska 39.5 11 Iowa 170.8 11 Wyoming 113.9 11 Texas 38.5 12 Delaware 170.5 12 Rhode Island 113.4 12 Massachusetts 38.3 13 Minnesota 166.5 13 New Mexico 113.0 13 Montana 37.4 14 California 164.0 14 Connecticut 111.3 14 Alaska 36.7 15 Vermont 163.4 15 Maryland 108.8 15 Wisconsin 36.6 16 Utah 160.2 16 Iowa 107.9 16 Iowa 35.6 17 Rhode Island 158.1 17 Massachusetts 107.6 17 Oregon 34.1 18 Maine 158.0 18 Mississippi 107.2 18 Michigan 33.9 19 Ohio 154.1 19 Delaware 106.8 19 Minnesota 31.3 20 Michigan 152.9 20 Oregon 105.9 20 Kansas 31.1 21 Colorado 152.6 21 Wisconsin 105.5 21 South Carolina 30.9 22 Alabama 151.9 22 Nebraska 105.1 22 Pennsylvania 30.9 23 North Carolina 151.9 23 Ohio 104.8 23 Virginia 30.5 24 Nebraska 151.8 24 Pennsylvania 103.3 24 South Dakota 30.3 25 Wisconsin 150.8 25 Nevada 102.7 25 Ohio 30.2 26 Illinois 150.5 26 Kentucky 102.5 26 Florida 29.2 27 New Jersey 150.1 27 Arkansas 102.2 27 Georgia 29.1 28 Kansas 150.1 28 Montana 100.2 28 Maryland 29.0 29 Indiana 149.1 29 Michigan 98.2 29 California 28.6 30 Kentucky 147.7 30 Utah 97.9 30 Mississippi 28.4 31 Arkansas 145.3 31 North Carolina 96.8 31 Colorado 28.2 32 Washington 145.3 32 Washington 95.2 32 Washington 28.1 33 Pennsylvania 144.9 33 Indiana 95.1 33 Arizona 27.7 34 Montana 144.5 34 Kansas 94.6 34 Utah 26.4 35 Maryland 142.9 35 Louisiana 94.5 35 Idaho 26.3 36 Nevada 142.0 36 South Carolina 93.8 36 West Virginia 24.8 37 Massachusetts 141.8 37 Colorado 93.8 37 North Carolina 24.3 38 Idaho 140.7 38 Idaho 93.5 38 Indiana 24.2 39 Louisiana 138.8 39 Arizona 92.9 39 Missouri 24.2 40 Virginia 137.3 40 Texas 91.6 40 Nevada 24.0 41 Missouri 133.3 41 Georgia 91.0 41 Hawaii 23.2 42 Florida 133.2 42 Virginia 89.6 42 Tennessee 21.7 43 Georgia 133.0 43 Missouri 88.9 43 North Dakota 21.5 44 Connecticut 133.0 44 New Hampshire 88.8 44 Kentucky 21.2 45 Texas 132.9 45 Alabama 85.5 45 New Mexico 21.0 46 Arizona 130.1 46 South Dakota 84.1 46 Louisiana 20.8 47 Oklahoma 129.8 47 Oklahoma 82.5 47 Delaware 19.2 48 South Dakota 125.1 48 Tennessee 82.1 48 Arkansas 18.5 49 Tennessee 124.8 49 Florida 81.6 49 Oklahoma 15.1 50 New Hampshire 122.4 50 Alaska 64.2 50 Alabama 14.7 US Total 152.8 US Total 105.8 US Total 33.0 4 APPENDIX 1 State and Local Taxes (Census) per $1,000 of personal income (BEA) Rank Sales and Gross Receipts $ Rank General Sales $ Rank Selective Sales $ 1 Hawaii 68.6 1 Hawaii 48.6 1 Nevada 23.7 2 Nevada 64.5 2 Washington 43.7 2 Vermont 22.6 3 Washington 58.1 3 New Mexico 42.3 3 West Virginia 22.0 4 New Mexico 53.3 4 Nevada 40.8 4 Hawaii 20.0 5 North Dakota 50.9 5 Arkansas 37.9 5 Kentucky 17.6 6 Arkansas 50.7 6 North Dakota 37.5 6 Minnesota 17.4 7 Louisiana 50.3 7 Louisiana 36.4 7 Illinois 15.8 8 Mississippi 48.7 8 Arizona 36.3 8 Alabama 15.7 9 Texas 46.3 9 South Dakota 34.1 9 Mississippi 15.3 10 Tennessee 45.6 10 Mississippi 33.4 10 Maryland 15.2 11 South Dakota 45.1 11 Tennessee 33.4 11 Pennsylvania 14.9 12 Arizona 44.4 12 Texas 33.2 12 Montana 14.7 13 Florida 42.1 13 Wyoming 31.9 13 Washington 14.4 14 West Virginia 41.8 14 Kansas 29.8 14 Florida 14.2 15 Alabama 41.3 15 Ohio 28.9 15 New Hampshire 14.0 16 Indiana 40.4 16 Florida 27.9 16 Louisiana 14.0 17 Ohio 40.2 17 Indiana 27.3 17 Rhode Island 13.6 18 Wyoming 38.7 18 Oklahoma 27.3 18 North Dakota 13.4