Sources and Glossary

State & Local Revenue





Personal Income Tax Features


  • Range of Tax Rates: The range of income tax rates applied to taxable income under the state personal income tax in 2012. For states with a flat rate structure, only one rate is listed. (Taken from: state income tax forms and various state sources)
  • Standard Deduction: The standard deduction available to state income taxpayers in 2012, or the value of the deduction in 2011 if the 2012 value is not yet known. (Taken from: state income tax forms and various state sources)
  • Personal Exemption: The per-person exemption available to state income taxpayers in 2012, or the value of the exemption in 2011 if the 2012 value is not yet known. (Taken from: state income tax forms and various state sources)
  • Dependent Exemption: The exemptions allowed for each dependent in 2012, or the value of the exemption in 2011 if the 2012 value is not yet known. (Taken from: state income tax forms and various state sources)
  • Earned Income Tax Credit (EITC): The value of the state EITC as a percentage of the federal EITC in 2012. Also, a description of whether the credit is fully refundable (i.e. available to taxpayers regardless of their income tax liability), partially refundable, or non-refundable. (Taken from: Tax Credits for Working Families)
  • Other Personal Income Tax Features: For those states with important income tax features other than those listed above, ITEP has listed those features as they existed in tax year 2012. (Taken from: state income tax forms and various state sources)



Corporate Income Tax Features


  • Range of Tax Rates: The range of corporate income tax rates applied to corporate income in 2012. For states with a flat rate structure, only one rate is listed. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)
  • Income Level at Which Top Rate Applies: The level of annual income above which the top corporate tax rate takes effect in 2012. For states with a flat rate structure, all income is subject to the top tax rate. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)
  • Combined Reporting: An indication as to whether or not the state requires the use of "combined reporting" for corporate income tax purposes. (Taken from: Center on Budget and Policy Priorities (CBPP), National Conference of State Legislatures (NCSL), and various state sources)
  • Apportionment Factor (Payroll): Used in determining the share of a multi-state corporation's income that is subject to state tax. The payroll factor is the weight given to the percentage of a corporation's nationwide payroll that is paid to residents of the state. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)
  • Apportionment Factor (Property): Used in determining the share of a multi-state corporation's income that is subject to state tax. The property factor is the weight given to the percentage of a corporation's nationwide property that is located within the state. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)
  • Apportionment Factor (Sales): Used in determining the share of a multi-state corporation's income that is subject to state tax. The sales factor is the weight given to the percentage of a corporation's nationwide sales made to residents of the state. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)
  • Apportionment Note: A description of special features and other attributes of the apportionment factors listed above. (Taken from: 2012 All States Tax Handbook (RIA-Thomson Reuters), Federation of Tax Administrators (FTA), and various state sources)



Sales Tax Features





Property Tax Features


  • Property Tax Features: A list of major features of state property tax systems, and of state limitations on local property tax systems. (Taken from: The Lincoln Institute of Land Policy and various state sources)



Other Tax & Revenue Features


  • Gasoline Tax Rate (per gallon): The total state and local tax on each gallon of gasoline purchased by non-commercial consumers (includes fees and sales taxes, where applicable). (Taken from: American Petroleum Institute (API); Downloaded September 2012)
  • Diesel Tax Rate (per gallon): The total state and local tax on each gallon of diesel fuel purchased by non-commercial consumers (includes fees and sales taxes, where applicable). (Taken from: American Petroleum Institute (API); Downloaded September 2012)
  • Cigarette Tax Rate (per pack): The rate of tax applied to packs of 20 cigarettes. (Taken from: Campaign for Tobacco Free Kids; Downloaded September 2012)
  • Estate or Inheritance Tax: An indication as to whether or not the state levies an estate and/or inheritance tax. (Taken from: Center on Budget and Policy Priorities (CBPP) and various sources)
  • Net Lottery Sales Per Capita: The total amount spent on lottery tickets in 2010 within the state, per resident. (Taken from: National Conference of State Legislatures (NCSL) and various state sources)



Tax Policy Oversight


  • Tax Expenditure Report: An indication as to whether or not the state produces a tax expenditure report. A caveat is provided for those states where the tax expenditure report does not include an analysis of all major taxes levied in the state, or where the tax expenditure report is not regularly updated. (Taken from: Center on Budget and Policy Priorities (CBPP) and various state sources)
  • Tax Incidence Analysis Capability: An indication as to whether or not the state has the ability to analyze the incidence (by income group) of current tax law and proposed tax changes. A description is provided explaining whether the state's incidence analysis capability applies only to the personal income tax, or whether it applies to multiple types of taxes. (Taken from: Center on Budget and Policy Priorities (CBPP) and various state sources)