Policy Analysis | July 2015

Has there been a change in the percentage breakdown of the major tax categories in the SLC states between 2004 and 2014?

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