| Alabama AL |
Alabama Department of Revenue ↗
|
main site
|
| Alaska AK |
Alaska Department of Revenue — Tax Division ↗
No individual income tax; no state sales tax (local only)
|
main site
|
| Arizona AZ |
Arizona Department of Revenue ↗
|
AZ individual income tax ↗ · AZ TPT ↗ · AZ PTE election ↗
|
| Arkansas AR |
Arkansas Department of Finance and Administration ↗
|
main site
|
| California CA |
Franchise Tax Board (income) / CDTFA (sales & use) ↗
Two agencies: FTB income/franchise, CDTFA sales & use
|
CA rates & brackets ↗ · CA corporation taxes ↗ · CA sales & use rates ↗ · CA PTE elective tax ↗ · CA due dates ↗
|
| Colorado CO |
Colorado Department of Revenue ↗
Home-rule cities self-administer local sales tax
|
CO individual income tax ↗ · CO sales & use ↗
|
| Connecticut CT |
Connecticut Department of Revenue Services ↗
|
main site
|
| Delaware DE |
Delaware Division of Revenue ↗
No state sales tax; gross receipts tax on sellers
|
main site
|
| District of Columbia DC |
DC Office of Tax and Revenue ↗
|
main site
|
| Florida FL |
Florida Department of Revenue ↗
No individual income tax
|
FL corporate income tax ↗ · FL sales & use ↗
|
| Georgia GA |
Georgia Department of Revenue ↗
|
GA individual income tax ↗ · GA sales & use ↗
|
| Hawaii HI |
Hawaii Department of Taxation ↗
General excise tax (GET) instead of sales tax
|
main site
|
| Idaho ID |
Idaho State Tax Commission ↗
|
main site
|
| Illinois IL |
Illinois Department of Revenue ↗
|
main site
|
| Indiana IN |
Indiana Department of Revenue ↗
|
main site
|
| Iowa IA |
Iowa Department of Revenue ↗
|
main site
|
| Kansas KS |
Kansas Department of Revenue ↗
|
main site
|
| Kentucky KY |
Kentucky Department of Revenue ↗
|
main site
|
| Louisiana LA |
Louisiana Department of Revenue ↗
Major 2024-25 tax reform (flat rates)
|
LA individual income tax ↗ · LA corp income & franchise ↗ · LA sales tax ↗
|
| Maine ME |
Maine Revenue Services ↗
|
main site
|
| Maryland MD |
Comptroller of Maryland ↗
|
main site
|
| Massachusetts MA |
Massachusetts Department of Revenue ↗
|
main site
|
| Michigan MI |
Michigan Department of Treasury ↗
|
main site
|
| Minnesota MN |
Minnesota Department of Revenue ↗
|
main site
|
| Mississippi MS |
Mississippi Department of Revenue ↗
Individual income tax phasing down
|
main site
|
| Missouri MO |
Missouri Department of Revenue ↗
|
main site
|
| Montana MT |
Montana Department of Revenue ↗
No state sales tax
|
main site
|
| Nebraska NE |
Nebraska Department of Revenue ↗
|
main site
|
| Nevada NV |
Nevada Department of Taxation ↗
No individual or corporate income tax; commerce tax on large gross revenue
|
main site
|
| New Hampshire NH |
New Hampshire Department of Revenue Administration ↗
No tax on wages; interest & dividends tax repealed 2025; BPT/BET on business
|
main site
|
| New Jersey NJ |
New Jersey Division of Taxation ↗
|
main site
|
| New Mexico NM |
New Mexico Taxation and Revenue Department ↗
Gross receipts tax instead of sales tax
|
NM personal income tax ↗ · NM gross receipts ↗
|
| New York NY |
New York State Department of Taxation and Finance ↗
NYC imposes separate city taxes
|
NY personal income tax ↗ · NY corporation tax ↗ · NY sales tax ↗ · NY PTET ↗ · NY due dates ↗
|
| North Carolina NC |
North Carolina Department of Revenue ↗
Corporate rate phasing to 0% by 2030
|
main site
|
| North Dakota ND |
North Dakota Office of State Tax Commissioner ↗
|
main site
|
| Ohio OH |
Ohio Department of Taxation ↗
Commercial activity tax (CAT) on gross receipts
|
main site
|
| Oklahoma OK |
Oklahoma Tax Commission ↗
|
OK individual income tax ↗ · OK sales & use ↗ · OK PTE tax ↗
|
| Oregon OR |
Oregon Department of Revenue ↗
No state sales tax; corporate activity tax (CAT)
|
main site
|
| Pennsylvania PA |
Pennsylvania Department of Revenue ↗
|
main site
|
| Rhode Island RI |
Rhode Island Division of Taxation ↗
|
main site
|
| South Carolina SC |
South Carolina Department of Revenue ↗
|
main site
|
| South Dakota SD |
South Dakota Department of Revenue ↗
No individual or corporate income tax
|
main site
|
| Tennessee TN |
Tennessee Department of Revenue ↗
No individual income tax; franchise & excise tax on entities
|
TN franchise & excise ↗ · TN sales & use ↗
|
| Texas TX |
Texas Comptroller of Public Accounts ↗
No individual income tax; franchise (margin) tax
|
TX franchise tax ↗ · TX sales & use tax ↗ · TX franchise due dates ↗ · STAR research database (letter rulings & hearing decisions) ↗
|
| Utah UT |
Utah State Tax Commission ↗
|
main site
|
| Vermont VT |
Vermont Department of Taxes ↗
|
main site
|
| Virginia VA |
Virginia Department of Taxation ↗
|
main site
|
| Washington WA |
Washington Department of Revenue ↗
No income tax; B&O gross receipts tax; capital gains excise
|
WA B&O tax ↗ · WA capital gains excise ↗ · WA sales & use rates ↗
|
| West Virginia WV |
West Virginia Tax Division ↗
|
main site
|
| Wisconsin WI |
Wisconsin Department of Revenue ↗
|
main site
|
| Wyoming WY |
Wyoming Department of Revenue ↗
No individual or corporate income tax
|
main site
|
