Policy Analysis | July 2015
Changes in the Percentage Breakdown of Major Tax Categories in Southern States
Percentage Breakdown of Major Tax Categories in SLC Member States: 2004 and 2014
Legend: | ||
| GSU - General Sales and Use | II - Individual Income | T - Tobacco |
| MF - Motor Fuel | CI - Corporate Income | S - Severance |
| MVOL - Motor Vehicle Operator and License | AB - Alcoholic Beverage | O - Other |
(click on headers to sort by column)
| State | GSU 2004 | GSU 2014 | MF 2004 | MF 2014 | MVOL 2004 | MVOL 2014 | II 2004 | II 2014 | CI 2004 | CI 2014 | AB 2004 | AB 2014 | T 2004 | T 2014 | S 2004 | S 2014 | O 2004 | O 2014 |
| Alabama | 27.0 | 25.8 | 7.6 | 5.8 | 2.7 | 2.3 | 32.0 | 34.5 | 4.2 | 4.4 | 2.0 | 2.0 | 1.3 | 1.3 | 1.6 | 1.2 | 21.6 | 22.9 |
| Arkansas | 38.5 | 35.0 | 8.1 | 5.1 | 2.3 | 1.9 | 30.2 | 29.1 | 3.3 | 4.5 | 0.8 | 0.6 | 2.6 | 2.5 | 0.3 | 1.2 | 14.0 | 20.0 |
| Florida | 56.4 | 60.7 | 5.9 | 6.8 | 4.1 | 4.4 | - | - | 4.4 | 5.8 | 2.0 | 1.3 | 1.5 | 1.0 | 0.1 | 0.1 | 25.5 | 19.7 |
| Georgia | 33.8 | 27.5 | 5.2 | 5.4 | 2.2 | 2.3 | 46.9 | 48.1 | 3.4 | 5.1 | 1.0 | 1.0 | 1.6 | 1.2 | - | - | 6.0 | 9.4 |
| Kentucky | 29.1 | 28.2 | 5.6 | 8.0 | 2.6 | 1.9 | 33.3 | 33.8 | 4.5 | 6.1 | 1.0 | 1.2 | 0.2 | 2.2 | 2.2 | 2.2 | 21.4 | 16.5 |
| Louisiana | 33.4 | 30.2 | 7.0 | 6.1 | 1.6 | 0.9 | 27.3 | 28.4 | 2.9 | 5.0 | 0.7 | 0.6 | 1.3 | 1.3 | 5.9 | 8.9 | 20.0 | 18.7 |
| Mississippi | 48.4 | 43.6 | 9.1 | 5.4 | 2.7 | 2.6 | 20.7 | 22.0 | 4.8 | 6.9 | 0.8 | 0.6 | 1.1 | 1.9 | 1.0 | 1.2 | 11.3 | 15.7 |
| Missouri | 32.3 | 29.2 | 8.0 | 6.2 | 3.0 | 2.6 | 40.8 | 47.7 | 2.5 | 3.2 | 0.3 | 0.4 | 1.2 | 0.9 | - | - | 11.9 | 9.9 |
| North Carolina | 26.3 | 25.0 | 7.7 | 8.2 | 3.1 | 3.0 | 43.7 | 44.4 | 5.0 | 5.8 | 1.4 | 1.5 | 0.3 | 1.2 | - | - | 12.5 | 10.9 |
| Oklahoma | 24.8 | 28.6 | 6.5 | 5.0 | 8.8 | 8.5 | 36.1 | 32.5 | 2.1 | 4.4 | 1.1 | 1.2 | 1.0 | 3.2 | 10.2 | 7.5 | 9.4 | 9.2 |
| South Carolina | 40.1 | 37.7 | 7.2 | 5.9 | 2.3 | 2.5 | 35.8 | 38.3 | 2.9 | 3.7 | 2.3 | 1.9 | 0.4 | 0.3 | - | - | 9.0 | 9.6 |
| Tennessee | 61.3 | 52.4 | 8.7 | 7.2 | 3.1 | 2.7 | 1.5 | 2.0 | 7.3 | 10.0 | 1.0 | 1.3 | 1.3 | 2.2 | - | - | 15.8 | 22.2 |
| Texas | 50.3 | 58.5 | 9.5 | 6.0 | 4.3 | 4.2 | - | - | - | - | 2.1 | 2.1 | 1.7 | 2.6 | 6.2 | 10.9 | 25.9 | 15.7 |
| Virginia | 20.9 | 18.8 | 6.4 | 3.7 | 2.7 | 2.6 | 52.1 | 57.4 | 3.0 | 3.9 | 1.1 | 1.2 | 0.1 | 1.0 | - | - | 13.7 | 11.5 |
| West Virginia | 27.2 | 22.7 | 8.2 | 8.2 | 2.3 | 2.1 | 28.5 | 32.9 | 4.8 | 3.8 | 0.5 | 0.3 | 2.9 | 1.9 | 5.4 | 12.7 | 20.0 | 15.4 |
Sources: SLC Comparative Data Report on Revenues, 2004 and 2014, prepared by the Arkansas Bureau of Legislative Research