State and Local Tax Rankings

State and Local Taxes Per Capita Ranking (1995)1 Percent of Personal Income Ranking
(1996)1		 Effort Ranking (1994)2 Burden on Family of Four with AGI of $50K (1996)3
Iowa (19) Iowa (11) Iowa (6) Omaha, NE (14)
Nebraska (22) Nebraska (15) Nebraska (12) Des Moines, IA (14)
Kansas (23) Kansas (22) Kansas (18) Kansas City, MO (28)
Wyoming (24) Wyoming (29) Wyoming (39) Denver, CO (35)
Colorado (25) Missouri (42) Colorado (43) Wichita, KS (36)
Missouri (35) South Dakota (43) South Dakota (48) Sioux Falls, SD (45)
South Dakota (45) Colorado (46) Missouri (49) Cheyenne, WY (49)
Table 1.0 State and Local Tax Rankings4

Sales Tax Rankings

Sales Tax Rankings Per Capita (1994)5
 Sales Tax Rankings
as % of Personal Income (1994)5 		Sales Tax Ranking on
Effort (1994)2 		State &
Local Rate (1996)3 		Sales Tax Rate in Largest City
(1996)3
SD (17)
 SD (16)
 KS (16)
 7.2%
 Denver, CO  (10)
KS (19)
 KS (20)
 SD (20)
 6.5%
 Omaha, NE (18)
CO (21)
 NE (24)
 MO (21)
 6.475%
 Kansas City, MO (19)
NE (26)
 MO (25)
 CO (22)
 6.0%
 Sioux Falls, SD  (29)
MO (28)
 CO (28)
 NE (25)
 6.0%
 Cheyenne, WY (31)
IA (33)
 IA (29)
 WY (26)
 5.9%
 Wichita, KS  (32)
WY (36)
 WY (36)
 IA (27)
 5.0%
 Des Moines, IA  (38)
Table 2.0 Sales Tax Rankings4

Property Tax Rankings by Plains States

Property Tax Rating Per Capita (1994)5 Property Tax Rating by % of Personal Income (1994)5 Property Tax Rating on Effort (1994)2 P. T. Rating on Effective Rate in Largest City
(1996)3
WY (13) WY (10) NE (12) Des Moines, IA (6)
NE (14) IA (13) SD (13) Omaha, NE (11)
IA (18) NE (14) IA (14) Sioux Falls, SD (13)
CO (23) SD (17) KS (22) Witchita, KS (31)
SD (24) KS (24) WY (22) Kansas City, MO (36)
KS (25) CO (26) CO (30) Denver, CO (47)
MO (40) MO (41) MO (40) Cheyenne, WY (48)
Table 3.0 Property Tax Ratings by Plains States4

Individual Income Tax Ratings

Income Tax Rating per Capita (1994)5 Income Tax Rating as % of Personal Income (1994)5 Income Tax Rating as Effort (19942 I. T. Rate Rating for $50K AGI Family of Four
(1995)6
IA (18) IA (14) IA (13) Kansas City, MO (19)
CO (20) CO (22) MO (28) Des Moines, IA (21)
KS (27) KS (29) NE (28) Denver, CO (27)
MO (28) MO (31) KS (31) Omaha, NE (30)
NE (29) NE (33) CO (34) Wichita, KS (31)
SD (44) SD (44) SD (45) Sioux Falls, SD (43)
Table 4.0 Individual Income Tax Ratings by Midwestern Plains States4

References

  1. US Bureau of Census, Local Collections (1995-1997)
  2. "Come the Revolution, Will States Be Able to Respond?" 1997, R. Tannenwald
  3. 1997 Tax Rates & Burdens, p. 9.
  4. 1998 Comprehensive Guide to the Nebraska State and Local Tax System, Dec., 1998, p 20.
  5. "Governing" Sourcebook, 1998, p. 34-35.
  6. 1996 Tax Rates & Burdens, p. 9.