Individual States Tax Burden
          State   State/Fed  
(As of 4-15-08)
Sales
Gas/gal
Cig./pack
Beer/gal
Burden
Rank
Burden **
Rank
Alabama
4.0%
$0.20
$0.43
$1.05
8.8%
46
28.0%
49
Alaska
none
$0.08
$2.00
$1.07
6.6%
50
28.1%
48
Arizona
5.6%*
$0.19
$2.00
$0.16
10.3%
31
31.3%
25
Arkansa
6.0%
$0.22
$0.59
$0.21
11.3%
13
30.7%
32
California
7.3%
$0.46
$0.87
$0.20
11.5%
12
34.3%
8
Colorado
2.9%
$0.22
$0.84
$0.08
10.4%
30
31.8%
23
Connecticut
6.0%
$0.44
$2.00
$0.20
12.2%
8
38.3%
1
Delaware
none*
$0.23
$1.15
$0.16
8.8%
47
31.2%
26
Florida
6.0%
$0.33
$0.34
$0.48
10.0%
38
33.6%
12
Georgia
4.0%
$0.26
$0.37
$0.48
10.3%
32
30.9%
28
Hawaii
4.0%*
$0.33
$1.80
$0.93
12.4%
6
33.0%
16
Idaho
6.0%
$0.25
$0.57
$0.15
10.1%
35
29.6%
42
Illinois
6.3%
$0.40
$0.98
$0.19
10.8%
22
33.2%
14
Indiana

6.0%
$0.32
$1.00
$0.12
10.7%
25
30.8%
30
Iowa
5.0%
$0.22
$1.36
$0.19
11.0%
18
30.6%
33
Kansas

5.3%
$0.25
$0.79
$0.18
11.2%
15
31.0%
27
Kentucky
6%*
$0.19
$0.30
$0.08
10.9%
20
30.4%
34
Louisiana
4.0%
$0.20
$0.36
$0.32
11.0%
17
29.1%
44
Maine
5.0%
$0.29
$2.00
$0.35
14.0%
2
33.9%
10
Maryland
6.0%
$0.24
$2.00
$0.09
10.8%
23
33.1%
15
Massachusetts
5.0%
$0.24
$1.51
$0.11
10.6%
28
34.4%
7
Michigan
6.0%
$0.36
$2.00
$0.20
11.2%
14
31.9%
21
Minnesota
6.5%
$0.22
$1.49
$0.15
11.5%
11
33.9%
11
Mississippi
7.0%
$0.19
$0.18
$0.43
10.5%
29
28.1%
47
Missouri
4.2%
$0.18
$0.17
$0.06
10.1%
34
30.2%
38
Montana
none
$0.28
$1.70
$0.14
9.7%
41
29.8%
39
Nebraska
5.5%
$0.24
$0.64
$0.31
11.9%
9
31.8%
22
Nevada
6.5%
$0.33
$0.80
$0.16
10.1%
36
35.2%
4
New Hampshire
none*
$0.20
$1.08
$0.30
8.0%
49
30.8%
29
New Jersey
7.0%
$0.15
$2.58
$0.12
11.6%
10
35.6%
3
New Mexico
5.0%
$0.18
$0.91
$0.41
9.8%
40
28.8%
45
New York
4.0%
$0.41
$1.50
$0.11
13.8%
3
37.1%
2
N. Carolina
4.3%
$0.30
$0.35
$0.53
11.0%
19
31.3%
24
N. Dakota
5.0%
$0.23
$0.44
$0.16
9.9%
39
30.2%
37
Ohio
5.5%*
$0.28
$1.25
$0.18
12.4%
5
32.4%
18
Oklahoma
4.5%
$0.17
$1.03
$0.40
9.0%
45
27.8%
50
Oregon
none
$0.25
$1.18
$0.08
10.0%
37
30.7%
31
Pennsylvania
6.0%
$0.32
$1.35
$0.08
10.8%
24
31.9%
20
Rhode Island
7.0%
$0.31
$2.46
$0.10
12.7%
4
35.1%
6
S. Carolina
6.0%
$0.17
$0.07
$0.77
10.7%
26
30.3%
35
S. Dakota
4.0%
$0.24
$1.53
$0.27
9.0%
44
29.3%
43
Tennessee
7.0%
$0.21
$0.62
$0.14
8.5%
48
28.8%
46
Texas
6.25%*
$0.20
$1.41
$0.19
9.3%
43
29.8%
41
Utah
4.7%
$0.25
$0.70
$0.41
10.7%
27
30.3%
36
Vermont
6.0%
$0.20
$1.79
$0.27
14.1%
1
35.1%
5
Virginia
5.0%
$0.20
$0.30
$0.26
10.2%
33
32.9%
17
Washington
6.5%*
$0.36
$2.03
$0.26
11.1%
16
34.0%
9
West Virginia
6.0%
$0.32
$0.55
$0.18
10.9%
21
29.8%
40
Wisconsin
5.0%
$0.33
$1.77
$0.06
12.3%
7
33.3%
13
Wyoming
4.0%
$0.14
$0.60
$0.02
9.5%
42
32.1%
19

* State collects Gross Receipts Tax applied before retail level.
** Combined state, local and federal taxes per capita.