ISSN 1042-6027 

1988 

State Fiscal Capacity and Effort. 

ADVISORY COMMISSION ON 

INTER G OV E R N MENTAL RE LATlO N S 

Washington, DC 20575 

An Information Report 

August 1990 M-170 
Advisory Commission on Intergovernmental Relations 

11 11 20th Street, NW 

Suite 2000 

Washington, DC 20575 

P~CVZC (202) 653-5640 

FM: (202) 653-5429 

ii US. Advisory Commission on Intergovernmental Relations 
Preface 

The Advisory Commission on Intergovernmental 

Relations has a long history of research into measuring 

fiscal capacity. In 1962, the Commission published its first 

estimates using the Representative Tix System (RTS), 

followed by a 1972 report extending the measure to 

include certain classes of local government. 

In March 1982, ACIR adopted the following resolution: 

The Commission finds that the use of a single index, resident per capita income, to measure 

fiscal capacity seriously misrepresents the actual 

ability of many governments to raise revenue. 

Because states tax a wide range of economic activities other than the income of their residents, 

the per capita income measure fails to account 

for sources of revenue to which income is only related in part. This misrepresentation results in the 

systematic over- and under-statement of the ability 

of many states to raise revenue. In addition, the recent evidence suae&that per capita income has 

deteriorated as a measure of capacity. Therefore, 

The Commission recommends that the federal government utilize a fiscal capacity index, 

such as the Representative Tax System measure, 

which more fully reflects the wide diversity of 

revenue sources which states currently use. The 

Commission also recommends that the system be 

further developed so as to improve the accuracy of 

the underlying data and the consistency of the 

methodology, and that the Congress authorize sufficient funds and designate an appropriate agency 

to periodically prepare the tax capacity estimates. 

Also in March 1982, the Commission issued the third 

report on the subject, Tcuc Capaci(yof the fifty States: Methodology and Estimates (M-134), with estimates for 1979 

and an analysis of the difference between the personal income measure, the Representative & System, and other 

ways of measuring fiscal capacity. That report remains the 

basic document explaining the RTS method and its value. 

Between 1982 and 1989, ACIR published annual 

estimates of the fiscal capacity of the states calculated 

using the RTS. Since 1986, the Representative Revenue 

System (RRS) also has been included in the reports. 

This new report, which contains 1988 RTS and RRS 

estimates, marks the beginning of biennial publication of 

this series. This report also makes and explains several 

refinements to the RTS and RRS methodologies, and 

contains detailed discussions of the RTS/RRS concepts, 

implementation, and uses. This report will provide 

elected officials, analysts, and other citizens with factual 

and comparative data on the relative economic well-being 

and fiscal performance of the states. 

Robert B. Hawkins, Jr. 

Chairman 

US. Advisory Commission on Intergovernmental Relations iii 
iv US. Advisory Commission on Intergovernmental Relations 
This report is the result of the joint efforts of ACIR, 

Price Waterhouse, and various associates of ACIR. The 

project was managed by Carol E. Cohen of ACIR, who 

was responsible for directing and reviewing the preparation of the estimates and organizing this volume. Ms. 

Cohen also wrote the text except Chapter 1. 

Chapter 1 was written by Douglas H. Clark of the 

Canadian Department of Finance. ACIR wishes to thank 

Mr. Clark for this effort and for his much-sought and 

valuable advice over the years. 

The estimates, Appendix A, and some tables were 

prepared by Price Waterhouse under contract with ACIR. 

Robert B. Lucke of Price Waterhouse directed the technical 

effort. Mr. Lucke’s expertise, good judgment, and professional but easy-going manner were, as always, a great asset 

to this project. Credit is also due to Teresa Hannah, 

especially for her prompt and efficient response to requests 

Acknowledgments 

for explanations and revisions, and Jay Wortley, particularly 

for his extensive efforts preparing the lotteq and parimutuel 

regressions and related materials. 

Special thanks are due also to those individuals who 

attended ACIR’s technical review session on the RTS 

andlor otherwise gave us their ideas on ways to improve 

the RTS methodology and publication: John Shannon, 

Bob Rafuse, Susannah Calkins, Bob Murrell, Mike 

Springer, Bob Aten, Henry Wulf, Jay Ladin, Steve Gold, 

Allen Manvel, Max Sawicky, and Mark Menchik. 

Thanks are extended also to the various individuals in 

the U.S. Census Bureau, Department of the Treasury, other 

federal agencies, state revenue departments, trade associations and other private entities who provided the information necessary to prepare the estimates in this report. 

Laurence Marks at ACIR assisted in preparing this 

report for publication. 

John Kincaid 

Executive Director 

Robert D. Ebel 

Director, Government Finance Research 

US. Advisory Commission on Intergovernmental Relations v 
vi U.S. Advimy Commissbn on InWgovemmentel Relations 
Contents 

Introduction ....................................................................................... 1 

Chapter 1 The RTS in Concept ............................................................. 3 

The RTS Concept ....................................................................... 3 

The Elements Making Up the RTS ........................................................ 4 

Revenue Coverage .................................................................. 4 

Revenue Classification ............................................................... 5 

'Ilur Base Definition .................................................................. 5 

'Ilur Rate Definition .................................................................. 7 

Estimation of RTS Revenues ......................................................... 7 

The Uses of the RTS .................................................................... 8 

Provision of Information on Fiscal Disparities ........................................... 8 

Provision of Information on Economic Disparities ....................................... 8 

Allocation of Federal Government Grants to State Governments ......................... 8 

Assessment of Uses of the RTS ....................................................... 9 

Conclusions ............................................................................ 10 

The RTS in Practice: Definitions, Methods, and Uses ............................... 11 

Definiti%ns ............................................................................. 11 

Methodolbgy ........................................................................... 13 

14 

Uses of the RTS/RRS ................................................................... 16 

Chapter 3 Changes in the Methodology for 1988 ............................................. 17 

Previous RTS Modifications .............................................................. 17 

Changes in the 1988 Methodology ......................................................... 18 

19 

21 

22 

Chapter 2 

Table I Components of the Representative 'Ilur System 

and Representative Revenue System for 1988 ................................ 

Table 2 RTS General Sales 'Ilur Capacity and Effort Indexes. 

With and Without Food and Drugs in the 'Ilur Base ........................... Table 3 Adjustments to 1988 General Sales and Gross Receipts Revenue .............. Table 4 Adjustments to 1988 Corporate License Tax Revenue ......................... 

Chapter 4 Analysis of the 1988 Estimates .................................................... 25 

Regional Patterns of RTS Capacity ........................................................ 

Patterns in 'Ihx Effort .................................................................... 

25 

26 

26 

between 1986and 1988 .................................................... 27 

27 

28 

29 

TabZe 5 Total 1988 RTS and RRS Capacity and Effort Indexes by State ................. 

Table 6 States with Largest Changes in RTS Capacity and Effort Indexes 

States with Major Capacity or Effort Changes .............................................. Table 7 Indexes of 1988 State Fiscal Capacity. by Region ............................. Comparisons with Other Fiscal Capacity Measures .......................................... 

U.S. Advisory Commission on Intergovernmental Relamiocl8 vii 
Chapter5 1988 RTS and RRS Tables: By Revenue Base ....................................... 31 

Table 5-1 The Representative Xw System- 1988 ....................................... Table 5-2 The Representative Revenue System-1988 .................................. Table 5-3 General Sales and Gross Receipts Taxes-1988 ............................... Thble 5-4 ntal Selective Sales ?lures-1988 ........................................... Table 5-5 Selective Sales: Parimutuel ?lures- 1988 ..................................... Table 5-6 Selective Sales: Motor Fuels-1988 ......................................... Table 5-7 Selective Sales: Insurance Premiums-1988 .................................. Table 5-8 Selective Sales: Tobacco Products- 1988 ..................................... Table 5-9 Selective Sales: Amusements-1988 ......................................... Table 5-10 Selective Sales: Public Utilities-1988 ....................................... Table 5-11 Selective Sales: Alcoholic Beverages. Total-1988 ............................. Table 5-12 Alcoholic Beverages: Distilled Spirits- 1988 ................................. Table 5-13 Alcoholic Beverages: Beer- 1988 ........................................... Table 5-14 Alcoholic Beverages: Wine- 1988 ............................................ Table 5-15 All License Taxes-1988 ................................................... Table 5-16 License Taxes: Motor Vehicle Operators-1988 ............................... Table 5-17 License Taxes: Corporations-1988 .......................................... Table 5-18 License Taxes: Hunting and Fishing-1988 ................................... Table 5-19 License Taxes: Alcoholic Beverage Sales-1988 ............................... Table 5-20 License Taxes: Motor Vehicle Registrations. Total- 1988 ....................... Table 5-21 License Taxes: Motor Vehicle Registrations. Automobile-1988 ................. Table 5-22 License %es: Motor Vehicle Registrations. Trucks-1988 ..................... Table 5-23 Personal Income Taes- 1988 .............................................. Table 5-24 Corporation Net Income and Net Worth %es- 1988 ......................... Table 5-25 All Property ?lures-1988 .................................................. Table 5-26 Property Taxes: Residential and Farm- 1988 ................................. Table 5-27 Property %es: Commercial/Industrial and Public Utilities- 1988 ............... Table 5-28 Estate and Gift Taxes-1988 ................................................ Table 5-29 Total Severance Taxes-1988 ............................................... Table 5-30 Severance ?lures: Oil and Gas-1988 ........................................ Table 5-31 Severance &es: Coai-1988 ............................................... TabZe 5-32 Severance Taxes: Nonfuel Minerals- 1988 ................................... Table 5-33 All Other Taxes- 1988 ..................................................... Table 5-34 User Charges and Special Assessments-1988 ................................ Table 5-35 Rents and Royalties- 1988 ................................................. Tdle 5-36 Lottery Net Income- 1988 ................................................. 

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42 

43 

44 

45 

46 

47 

48 

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50 

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52 

53 

54 

55 

56 

57 

58 

59 

60 

61 

62 

63 

64 

65 

66 

67 

Chapter 6 69 

Alabama ........................................... 71 Montana ...................................... 97 

Alaska ........................................ 72 Nebraska ..................................... 98 

Arkansas ...................................... 74 New Hampshire ............................... 100 

California ..................................... 75 New Jersey .................................... 101 

COlO~do ..................................... 76 New Mexico ................................... 102 

Connecticut ................................... 77 NewYork ..................................... 103 

Dekware ..................................... 78 North Carolina ................................ 104 District Of Columbia ........................... 79 North Dakota ................................. 105 

Fiscal Capacity and Effort Graphs: By State ....................................... .. 

Arizona ....................................... 73 Nevada ....................................... 99 

....................................... 

....................................... 

........................................ 

Florida 80 Ohio ......................................... 106 

Georgia 81 Oklahoma .................................... 107 

Oregon 108 Hawaii 82 

Idaho ......................................... 83 Pennsylvania .................................. 109 Illinois ........................................ 84 Rhode Island .................................. 110 Indiana ....................................... 85 South Carolina ................................ 111 Iowa .......................................... 86 South Dakota ................................. 112 Kansas ....................................... 87 

Kentucb ..................................... 88 Tennessee ..................................... 113 

Louisiana ..................................... 89 Texas ......................................... 114 

Maine ........................................ 90 Utah ......................................... 115 

Maryland ..................................... 91 Vermont ...................................... 116 

Massachusetts ................................. 92 Virginia ....................................... 117 

Michigan ...................................... 93 Washington ................................... 118 

....................................... 

.................................... .................................. .................................... ..................................... ...................................... ..................................... 

Minnesota 94 West Virginia 119 

Mississippi 95 Wisconsin 120 

Missouri 96 Wyoming 121 

viii US . Advisory Commission on Intergovernmental Relations 
AppendirA Definitions. Methods. and Sources for the 1988 RTS and RRS Estimates ............. 123 

Appendir B Historical Data on Fiscal Capacity and Effort Indexes .............................. 131 

Table B-1 RTS Tax Capacity Indexes. 1975-88 .......................................... 132 

Table B-2 RTS Xu Effort Indexes. 1975-88 ............................................ 133 

Table B-3 1975-All RTS Taxes ...................................................... 134 

Table B-4 1977-All RTS Taxes ...................................................... 135 

Table B-5 1979-All RTS Rxes ...................................................... 136 

Table 8-7 1981-All RTS %xes ...................................................... 138 

Table 8-8 1982-All RTS Taxes ...................................................... 139 

Table B-9 1983-All RTS Xues ...................................................... 140 

Table B-I0 1984-All RTS Xues ...................................................... 141 

Table B-I1 1985-All RTS Rxes ...................................................... 142 

Table B-12 1986-All RTS &es ...................................................... 143 

Table 8-13 State Fiscal Capacity Indexes. by Region. 1980-1988 ........................... 144 

TableB-6 1980-All RTSlkes ...................................................... 137 

US . Advisory Commission on Intergovernmental Relations ix 
x L 

x US. AdvisMy Commission on Intergovernmental Relations 
Introduction 

This is the latest volume in ACIR’s series of reports 

on measuring the fiscal capacity and effort of the states. In 

addition to presenting estimates of state-local fiscal 

Capacity for 1988, it discusses the concepts and uses of the 

Representative ?iur System (RTS) employed to develop 

the estimatesand makes refinements to the methodology. 

This research thus extends ACIRs efforts to improve the 

measurement of fiscal capacity using the Representative 

’Ibx System, begun in 1962 and continued with its annual 

reports and estimates for 1979 through 1986. 

This report on 1988 state fiscal capacity differs from 

previous editions in two ways. First, there has been a 

myear interval since the last report, which contained 

the estimates for 1986. The estimates will be prepared 

evely two years for future reports. 

Second, for this publication, ACIR reviewed the RTS 

methodology-including soliciting comments from a 

group of experts and critics-and, based on that review, 

made some technical rWions. The revisions do not 

reflect fundamental changes in the concepts underlying 

the M’S, but rather, small changes designed to rationalize 

and strengthen the methodology. Thus, the 1988 estimates are basically consistent with previous years’ 

estimates. The changes are discussed fully in Chapter 3. 

This report is organized in six chapters. Chapter 1, 

written by Douglas Clark, assistant director of the 

Federal-Provincial Relations Division of the Canadian 

Department of Finance, provides a discussion of the 

conceptual issuesin developing the RTS methodology and 

contains references to Canada’s experience with the 

system. Canada has used the RTS since 1967 as the basis 

for distniuting grants under its federal-provincial equalization program. As Clark notes, the concepts employed 

in Canada are also applicable to the methodology used to 

prepare the estimates for the states and the District of 

Columbia. Indeed, the applicability of the KIX methodol- ogy to federal systems other than the United States 

demonstrates its relevance, versatility, and nonideological approach to measuring fiscal capacity in these systems. 

In Chapter 2, the concepts, methods, and uses of the 

Representative & System and Representative Revenue 

System (RRS) are further defined and described. The 

chapter contains a one-page “In Brief” description of the 

mS and RRS and a table summarizing the basic fiscal 

elements of the systems for 1988. Thus, this chapter links 

the methodology used to prepare the estimates in this 

volume with the conceptual discussion in Chapter 1. 

The rationale for and effects of the changes in the 

methodology for the 1988 estimates are explained in 

detail in Chapter 3. It also reviews the evolution of the 

RTS and RRS, pointing out other changes that have been 

made since the systems became routinized. 

Chapter 4 contains the overall fiscal capacity indexes 

for 1988, with an analysis of the estimates in terms of 

regional patterns of fiscal capacity and changes in fiscal 

capacity and effort for particular states. This chapter also 

compares the RTS and RRS indexes with other measures 

of 1988 state fiscal capacity. 

Chapter 5 contains the detailed tax-by-tax information 

involved in generating the overall estimates of fiscal 

capacity, with one table for each of the 27 bases in the 

Representative& System and the three additional revenue 

bases included in the Representative Revenue System. 

Chapter 6 summarizes the information on a 

state-by-state basis. There are two graphs for each state, one 

displaying the trends in fi capacity and effort, the other 

the state’s f11 position disaggregated into eight major 

revenue sources. This section of the report offers a quick 

visual summary of the results of the analysis for each state. 

The two appendixes provide supporting information. 

Appendix A specifies the data sources and methods used in 

the ITls and RRS estimation, while Appendix B contains 

historical data on fiscal capacity and effort indexes. 

U.S. Advisory Commission on Intergovernmental Relations 1 
2 U.S. Advisory Commission on Intergovernmental Relations 
The RTS in Concept* 

This chaptei describes an important concept in the 

intergovernmental relations and public finance of federal 

countries, known as the representative tax system or, to 

those who work with it, the “RTS.” The chapter also 

discusses the uses of the RTS, for example, as an analytical 

tool in making fiscal and economic comparisons between 

the regional or state governments of a federation and as a 

basis for allocating grants from the national government 

of a federation to its regional or state governments. 

The chapter draws on the experiences of two federal 

countries-Canada and the United States-which have 

made use of the RTS since its “invention” at the beginning 

of the 1960s by American economists (notably Sclma Mushkin and Alice Rivlin) associated with the U.S. 

Advisory Commission on Intergovernmental Relations 

(ACIR). This experience is particularly extensive in 

Canada, where the RTS forms the central operating 

element of the larg federal-provincial equalization 

as an analytical tool, although it has been incorporated in 

a few legislative proposals. 

Although the presentation in this chapter is intended to 

be primarily conceptual, it includes some direct references 

to both the American and Canadian systems. It notes some 

of the differences between the two systems, but this should 

not obscure the fact that they are remarkably similar, 

particularly if the comparison is made between the 

Canadian HTS and the American Representative Revenue 

System (RRS), which is a concept closely related to the KIX. 

The RRS was introduced by ACIR in 1986. 

The American RRS is similar to the American RTS, 

but it is somewhat broader because, like the Canadian 

RTS, it includes nontax as well as tax sources. The main 

distinction between ACIR’s RTS and RRS relates to user 

program. In the Unite 3 States, the RTS is primarily used 

This chapter was written by Douglas H. Clark, Assistant Direc- tor, Federal-Provincial Relations Division, Canadian Depart- ment of Finance. The views expressed here do not necessarily 

reflect those of the Government of Canada. The writer is 

pleased to acknowledge valuable suggestions by staff and associ- ates of the U.S. Advisory Commission on Intergovernmental 

Relations, particularly with respect to the American RTS. 

charges (which are included in the RRS only). However, 

the principles and mechanics underlying the RTS and the 

RRS are the same, and the discussion in this chapter is 

therefore applicable to both concepts. For simplicity of 

presentation, the term RTS is used in the remainder of 

this chapter even though the context may include nontax 

revenues, unless there is a specific need to draw a distinc- tion between the RTS and RRS. 

The RTS Concept 

The RTS may be defined as a hypothetical tax system 

that is “representative” or “typical” of all the taxes 

actually levied by the state and local governments of a 

fcderation. As such, it abstracts from the actual tax policy 

of individual state and local governments, yet is represen- tative of those taxing practices in the aggregate. The 

reliance on a representative or average system is not 

intended to be a normative choice, but rather to be 

descriptive of the actual state-local tax systems. 

The purpose of the RTS is to compare the 

revenue-raising capacities of state governments, including their local governments in the aggregate. This is done 

by estimating the amount of revenues that each state 

government, with its local governments, could derive 

from imposing, at average rates, a standard tar system 

made up of the various taxes and quasi-taxes that are 

actually levied by states and local governments. 

The RTS, once established, enables one to estimate 

and compare the relative amounts of revenue that each 

state and its local governments could derive each year 

from the “real world” of state and local taxes. Given that 

state and local taxing practices tend to change gradually 

over time, the RTS must be updated periodically. In 

Canada, this updating has been done every five years since 

1967 in conjunction with the operation of the equalization 

program. with some changes also being made during the 

course of a five-year period. 

The resulting estimates of RTS revenue are often 

rcferred to as the “tax capacity” or “fiscal capacity” of the 

governments concerned (i.e., the estimated capacity of 

each state and its local governments to raise revenues 

from a standardized, representative system of taxes). 

US. Advisory Commission on Intergovernmental Relations 3 
Although the estimates of RTS revenue are rcfcrrcd 

to widely as fiscal capacity, it should be noted that this 

concept also warrants a broader dcfinition that takes 

account of state and local revenues from other governments, of the relationship between each state’s overall 

revenues and its expenditure obligations, and of the costs 

of meeting these ob1igations.l Although the RTS itself 

does not take account of these broader considerations, 

and they are therefore beyond the scope of this chapter, 

their potential relevance to the uses to which measures of 

fiscal capacity are put should be kept in mind. 

It should also be noted that work is presently nearing 

completion, under the auspices of ACIR, to develop 

initial estimates of representative state-local expenditures in the United States through a standardized 

representative expenditure system, which would be the 

counterpart of the RTS.2 

In considering the RTS concept, it should be borne in 

mind that the comparisons it makes between states relate to 

the well-being of governments as distinct from their 

residents or their private sectors. This distinction may be 

very significant, particularly if some governments are able 

to capture large amounts of revenue from nonresidcnts 

through their tax systems. 

The Elements Making Up the RTS 

The l7rS has five basic elements. These are: (1) the 

revenue coverage, (2) the classification of revenues into 

separate sources, (3) the definition of a standard tax base for 

each revenue source, (4) the definition of astandard taxrate 

for each revenue source, and (5) the estimation of RTS 

revenues for each state by applying the standard tax rate for 

each revenue source to the defined taxbase of the state for 

that source and by summing the results for all sources. 

In addition, in order to make meaningful comparisons 

of standardized revenues between states of different 

“size,” another element is required, that is, a “common 

denominator” measured by economic or demographic 

data available for a51 jurisdictions. There are various 

possibilities here-the’ simplest of which is to use total 

resident state population so that the estimated revenues 

of the RTS (in total and by revenue source) can be placed 

on a per capita basis for all states. 

Following is an elaboration of the five basic elements 

of the RTS. 

Revenue Coverage 

In order to prevent biased results, the RTS should 

take account of all the taxesand quasi-taxes levied by state 

and local governments. This means coverage of taxes on 

income, consumption (including lotteries, parimutuel 

betting, and casinos), real property and other forms of 

wealth, and natural resource levies of various kinds that 

are usually imposed when resources are severed from the 

ground or paid as a successful competitive bid for the right 

to explore for resources. A strong case can be made for 

‘For an elaboration of this broad concept of fiscal capacity see 

Office of State and Local Finance, US. Department of the 

Treasury, Federal-State-Local Fiscal Relatioris: Repod to the Pres- ident and the Congress (1985), chapter VIII. 

’Repmet itative Expenditures: Addressing the Neglected Diriieitsiori 

ofFiscd Capacity, ACIR, forthcoming. 

including various quasi-taxes, such as motor vehicle and 

othcr licenses. pcrmits, user charges, fines, and certain 

revenues from state-owned enterprises (limited mainly to 

remissions of profit to the state government). all of which 

may be regatdcd as substitutes for taxes. However, the inclusion of some of these may be debatable (e.g., does the 

revenue source clearly substitute for taxes?) or depend on 

the purpose for which measures of fiscal capacity are used 

(e.g., grants versus analytical tools). 

The RTS should also include revenues levied by local 

governments. The inclusion of local revenues is essential 

if the RTS is used for interstate comparisons, in order to 

offset the effect of variations across states in the taxes 

levied by each type of government. 

The importance of comprehensive revenue coverage 

needs to be emphasized because, in its absence, significant biases may occur in the measurement of fiscal 

capacity. Two examples may be cited: 

(1) If revenues from a particular tax base are 

excluded, the fiscal capacity of states that are well 

endowed with that taxbase could be significantly 

understated while the opposite would occur for 

states not so endowed. This matter is particularly 

important with respect to natural resource tax 

bases, given the very uneven distribution of most 

of these bases among states. However, other tax 

bases may be unevenly distributed as well. 

(2) There is a relationship between tax bases for any 

given state. Thus, if some bases are excluded 

from coverage by the RTS, a bias may result. For 

example, if State A has residents who for any 

reason have a particularly high propensity to buy 

government lottery tickets, this will be reflected 

in a relatively high tax base for that revenue 

source; however, the money spent on lotteries 

will reduce the disposable income available for 

other purchases and tend to lower that state’s tax 

bases for other consumption taxes. In turn, if 

lotteries are excluded from coverage while all 

other consumption taxesare included in the KT’S, 

there will be a downward bias in State A’s 

measured fiscal capa~ity.~ 

The foregoing analysis is relevant to a discussion of 

principles of revenue coverage in a representative tax 

system and to the question of whether coverage should be 

limited to those taxes that are levied in a majority of states 

or should be extended to taxes levied in only a few states. 

The analysis would support extended coverage. 

Exclusions. While RTS revenue coverage should be 

comprehensive, tax credits and rebates normally should 

3AsimilarargumentcouldbemadeifStateAforanyreason hasa 

particularly high propensity to levy taxes on income rather than 

consumption. This will be reflected in a relatively high tax yield 

from income, which will tend to reduce the disposable income of 

its residents available for consumption, and the state’s tax bases 

for consumption taxes will reflect this. However, if for any rea- son the coverage of consumption taxes were to be only partial in 

the RTS, there would tend to be an upward bias in State A’s 

measured fiscal capacity. 

be netted out from total revenues on the ground that they 

reduce actual revenue collections as surely as a lowering 

4 US. Advisory Commission on Intergovernmental Relations 
of tax rates. Intergovernmental revenue, including pay- ments made by state and local governments to each other, 

also should be excluded. These revenue coverage princi- ples are generally observed in the RTS of both the U.S. 

ACIR and Canada. 

’ 

Covernment Charges and Enterprise Revenues. Refer- ence should be made to two particular revenue sources, the 

inclusion of which in the Kl3 is especially open to debate, 

namely, user charges and revenues derived from 

state-owned enterprises. 

Governments derive large and rather rapidly growing 

revenues from user charges. In Canada, these include 

rental revenues, parking fees, garbage collection fees, 

school fees, developers’ fees, water charges, sewer 

charges, recreation fees and old-age special-care facili- ties. Except where these revenues are collected by state 

enterprises, they are included in the Canadian RTS. This 

appears to be roughly similar to what is included in the 

American RRS. 

Because these charges are substitutes for taxes, it 

seems reasonable to include them in the RTS. If user 

charges are not included, there is a problem of comparing 

one state with another-particularly with respect to tax 

effort. Thus, if State A relies relatively heavily on user 

charges and relatively lightly on taxes in relation to 

State B, there will be a bias in any comparison of overall 

tax effort that excludes user charges. 

With revenues of state enterprises, there is a divergence 

between the American and Canadian treatment for 

purposes of the RTS. In the United States, all revenues of 

state-owned enterprises, such as utilities and liquor 

stores, are excluded because they are not considered to be 

general revenues. However, in Canada, any profit 

remissions that such enterprises make to provincial 

governments are included. Most notably, this includes the 

profits of government monopoly vendors of alcoholic 

beverages-most of which come from the large mark-ups 

that such vendors are mandated to collect from customers. This alcoholic beTerage revenue arises in all 

provinces and is effectively a type of consumption tax; 

therefore, it seems appropriate to include it in the 

measurement of fiscal capacity in the Canadian context. 

Other profit remissions by provincial enterprises to 

provincial governments also are included in the Canadian 

RTS. In generak, however, these other remissions are 

relatively small, and relate mainly to natural resource 

entities, particularly provincial bodies that generate 

electricity. It seems appropriate to include these profit 

remissions but not to include the gross revenues from 

which the profits are generated. Inclusion of the gross 

revenues of state or provincially owned enterprises in the 

measurement of state tax effort could produce wide 

differentials, which would be misleading because they 

would tend to indicate a high tax effort in jurisdictions 

with relatively large public sectors and a low tax effort in 

jurisdictions with relatively small public sectors. 

Revenue Classification 

The second element of the RTS is the classification of 

revenue sources. The simplest way of looking at this is that 

there should be a separate revenue source for each tax. 

The basic reason for this is that the distribution among 

states of the capacity to derive revenues tends to be 

unique for each type of tax, owing to distinctive 

characteristics of the tax base. The unique distributional 

pattern may be expected to be particularly marked for 

natural resource revenues because of the geographically 

uneven endowment of natural resources. However, 

experience indicates that the distribution will be uneven 

for all taxes. For example, the distribution of consumption 

taxes will be distinctive owing to: (1) different consumption preferences by the residents of different states 

(relating, for example, to different income levels, differ- ent urban/rural population mixes, and cultural differences) and (2) the varying extent to which consumption 

taxes are paid by nonresident tourists and workers. 

Similarly, taxes of various kinds having an initial impact on 

business will have unique distributions among states that 

will reflect the uneven geographic distribution of business 

activity. 

A basic principle to follow in classifying revenues, 

therefore, is that there should be a separate source for 

each tax for which (1) the total amount of revenues of all 

state governments combined is “significant,” (2) the 

distribution of the tax base among states is distinctive, and 

(3) reasonably good revenue and tax base data are 

a~ailable.~ Given that some revenues may not meet all of 

these criteria, it is desirable for the RTS to have a 

miscellaneous or residual revenue category. The RTS in 

both the United States and Canada has such a category. 

It is interesting to note that both the American and 

Canadian representative tax systems have approximately 

the same number of revenue sources (roughly 30), even 

though they have evolved quite independently of each 

other. This is partly a reflection of the fact that the tax 

systems of the two countries have many similarities in 

scope and range, but presumably is also a reflection of the 

relevance of the classification principles set out above. 

Tax Base Definition 

In order to estimate the amount of revenue that each 

state could derive from each revenue source in the RTS, it 

is next necessary to define a tax base to which a tax rate 

will be applied. This is the key element of the RTS because 

it is the basic source of interstate differences in RTS 

yields; it is also the most difficult element to implement. 

Each state levying a tax will, of course, have a 

statutory base for that tax. However, since the statutory 

base for any given tax will inevitably vary from one state to 

another-and since the RTS requires that tax revenuesbe 

estimated on a uniform basis for all states-it is necessary 

to define a tax base for each revenue source on some 

standardized basis. This must be done with a view to two 

4Richard Zuker, of the Canadian Department of Finance, has noted 

that from a mathematical standpoint one could combine different 

taxes together even though the distribution of tax base among 

states is different, provided that the average RTS tax rates are the 

same for such taxes. This indicates an alternative appmh to the 

classification of revenues from that described. While this view is 

conceptually valid, it nevertheless seems preferable to separate the 

various taxes for presentational purposes. in order to make the 

RTS as meaningful as possible to the public It is also essential to 

the extent that tax-by-tax analysis is required 

US. Advisory Commission on intergovernmental Relations 5 
criteria: (1) the taxbase should be related to the statutory 

bases for which it is defined, and (2) relevant data of rea- sonably good quality must be available for all states. There 

may be a conflict between these criteria because data may 

not be available for all states relating to a tax base defined 

as typical. In this event, it may be necessary to dcfine a 

“proxy tax base.” Such a base need not have a direct rela- tionship to the typical statutory base, but its distribution 

among states must be reasonably comparable to the ex- pected distribution of the typical base. 

Following is a summary of the types of tax bases that 

one may expect to find in a representative tax system for 

the major categories of revenue. me actual tax bases 

used by ACIR are shown in Xible 1 of the next chapter 

and are described in detail in Appendix A.) 

Type of Tax 

1. Income Taxes 

2. Consumption 

Type of Tax Base 

Amount of income subject to tax by 

the state. 

Value or volume of consumption in 

the state of the good or service 

that is taxed. 

property or assets to which the 

tax relates. 

4. Natural Resource Value or volume of production in 

the state of the resource to which 

the tax relates. 

Taxes 

3. Taxes on Property Market value in the state of the 

or Assets 

Revenues 

The tax bases for consumption taxes and natural 

resource revenues may be either ad valorem or volumetric. Normally, the choice should depend on whether the 

tax is typically levied on the value or volume of 

consumptionlproduction. However, it may also depend 

on the relative quality or availability of ad valorem and 

volumetric data. -, * 

Where the tax base data consist of either the value or 

volume of consumption or production of some particular 

good or service (or group of goods and services), their 

values can be observed in market transactions and are 

therefore likely tobe closely comparable from one state to 

another. Where tax base data cannot be observed from 

market transactions, their comparability across states is 

likely to be weaker. Property taxes provide an example; 

the tax applies whether or not a property is sold during a 

year. As a consequence, the statutory base relies on 

assessments made by tax administrators, and there can be 

considerable difficulty in making the adjustments necessary to establish tax base data for states on a reasonably 

comparable basis. The data for income taxes are also 

determined by a type of assessment process but, in this case, 

if assessments are done on a uniform national basis, it may 

be possible to obtain comparable tax base data of good 

quality for all states. This is, in fact, the case for the 

individual income tax in both the United States and Canada. 

Taxes on multiple items. Considerable complexity 

may arise in defining a tax base for some revenue sources 

because of the wide variety of goods and services that are 

subject to tax and because of widespread differences 

among states as to what is taxed and what is exempt. This 

is true, for example, of the retail sales tax, for which there 

is not only a need for multiple data sources to take 

account of different components of the tax base but also a 

fundamental question of how to arrive at a tax base that is 

reasonably representative of differing definitions of what 

is taxable. A solution to the problem of differing state tax 

practices may be achieved in three basic ways: 

(1) A set of weights could be developed for each 

component of the tax base. For example, if 

components A and B of the base are taxed by only 

some states and these states account for 60 and 

40 percent, respectively, of the national consumption of these items, then components A and B 

could be given respective weights of 0.6 and 0.4 in 

the tax base-in comparison with a weighting of 1 

for components that are taxed in all jurisdictions. 

(2) A similar result to (1) could be achieved by 

treating the tax cited as three taxes instead of 

one-each with its own separate tax base; the 

weights of the three taxes in the overall KI’S 

would then automatically reflect the total revenues actually collected from each tax by all states 

choosing to levy it. 

(3) A rule could be adopted whereby any component 

would be included in the base in full if it is taxed 

by states accounting for a specified percentage- say 50 percent or more-of the national consumption of that item but entirely excluded if it is 

taxed by less than the specified percentage. 

Although options (1) and (2) are theoretically the 

most “representative,” option (3) is likely to be more 

feasible administratively and is the option used most 

frequently in Canada. Another course of action may be to 

use option (3) as a general rule but to consider the 

possibility of departing from that rule for some particular 

component of the base that falls below the general 

eligibility criterion but is nevertheless a clearly important 

element of the base when taxed. An example of this is 

provided by the ACIR taxbase for the retail sales tax.That 

tax base now includes food for home consumption, which 

is taxed by only 19 states-accounting for less than 

50 percent of the total national sales of such food-but 

the revenues derived have been deemed to be sufficiently 

large to warrant reflection of food in the tax base. 

The above options could be used in other circumstances as well. For example, options (1) or (2) could be 

used where two different goods are subject to a given tax 

but typically at significantly different rates. In this case, 

weights could be established that would reflect the 

average levels of taxation for the two goods, or the tax 

could be divided in two. 

If there is difficulty in matching a tax base to revenues 

for some particular tax, one solution would be to adjust 

the revenues rather than the tax base. That is, one could 

exclude completely from the RTS that portion of the 

revenues from a tax for which adcquate tax base data are 

not available. However, this option takes away from the 

comprehensiveness of revenue coverage which, as noted 

6 U.S. Advisory Commission on Intergovernmental Relations 
,rbove, is a very desirable RTS principle. In addition, 

menue adjustment could be complex to administer. 

The Special Case of Natural Resources. Special 

mantion should be made of the difficulties associated with 

developing taxbases for natural resource revenues. While 

data are likely to be available on the value or volume of 

production by state of a particular resource, neither may 

bea very precise measure of the relative abilities of states 

to derive revenues from a given natural resource. The 

reason for this is that the potential tax revenues from a 

natural resourn-such as a mineral deposit-tend to vary 

sisnificantly from one mineral deposit to another (owing to 

differences in the quality of the deposit and/or in the costs of 

extraction) and, by extension, from one state to another. 

This has led to the view that the “real” tax base for a 

natural resource is its “economic rent,” which can be 

defiied as the surplus revenues that may be available as a 

result of the production of a natural resource beyond 

those required to recover all of the operating costs of its 

extraction together with an adequate rate of return on the 

capital invested. It is generally held that this rent may be 

taxed away without resulting in a reduction of production 

of the resource, which could lead to a portion of the tax 

being shifted to others. Given that a tax on economic rent 

cannot be shifted, there is a tendency for a relatively high 

proportion of such rent to be taxed. 

The foregoing has led to the view that actual state 

revenues from natural resources could be used as the tax 

base on the grounds that states, through their tax 

practices, seek to maximize the capture of potential 

economic rents from natural resources. However, there 

are reasons to question the uniformity across states of the 

extent to which resource rents are, in fact, captured. 

Although economic rent is theoretically easy to tax, it is 

difficult for the taxing jurisdiction to identify because this 

involves distinguishing between those returns to re- sources which constitute true rents and those which 

simply constitute opportunity costs of production. And 

these difficulties flow through to the definition of tax 

bases for purposes of the RTS; that is, it is not feasible to 

defiie economic rent for purposes of administering an 

HIS. In any case, if the IWS is used as a basis for making 

grants from the federal government to state governments, 

it would not be appropriate to use actual revenues as a 

measure of fiscal capacity. To do so would mean simply 

that states eligible for such grants would have little or no 

incentive to tax their resources. For all of these reasons, 

some second best solution, such as value or volume of 

resource production, must be used as the tax base. 

One means of taking account of the fact that 

economic rents from natural resources tend to vary widely 

is to subdivide natural resource revenues into categories 

that will reflect these differences. This has been done to a 

considerable extent in the Canadian RTS. For example, 

because economic rents tend to be much lower for 

synthetic oil, which is mined from tar sands, than for 

conventional oil, which is drilled from wells, Canada 

establishes separate revenue categories and tax bases for 

these two types of oil. ACIR divides natural resource 

levies into four categories: (1) oil and gas severance taxes, 

(2) coal severance taxes, (3) non-fuel mineral severance 

taxes, and (4) rents and royalties from all sources. 

Differences in Canadian and American Tax Bases. 

Finally, it may be of interest to note two other differences 

bctwcen the American and Canadian RTS bases. First, 

the tax base for corporation income taxes is similar in 

concept, but different in application. In Canada, the base 

is derived from federal taxable income allocated to the 

provinces (based on data provided by the tax filer) using a 

nationwide formula set out in the Income Tax Act of 

Canada for allocating the taxable income of corporations 

that operate in more than one province. In the United 

States, the tax base is an estimate of corporate profits by 

state derived from nontax data. What is perhaps of more 

interest conceptually, the corporation income tax base in 

Canada includes estimates of the income (profits) of 

provincially owned enterprises (such as electric utilities) 

that are intended to be comparable to what the profits of 

these enterprises would be if they were privately owned 

and taxable. These estimates are derived from the 

national economic accounts of Statistics Canada. Although this income is not subject to the corporation 

income tax, it may be remitted in part to the provincial 

government; thus, it is a potential source of provincial 

revenue and is brought into the tax base irrespective of 

whether any portion of it is in fact remitted. 

Second, the tax base for miscellaneous revenues 

(including user charges) in the Canadian RTS is a 

revenue-weighted average of the tax bases for all 

non-resource revenues, whereas the American RTS 

(RRS) uses personal income. 

Tax Rate Definition 

The fourth element in estimating each state’s 

capacity to raise revenues from any given revenue source 

in the RTS is the definition of the tax rate to be applied to 

each state’s tax base. This is a relatively simple element of 

the RTS. It involves using a weighted average of the 

“actual” rates levied by all states for each kind of tax. This 

average is calculated with reference not to the statutory 

tax rates actually levied by states on their own bases but to 

the total actual revenues for the tax expressed as a share 

of the total tax base as dejned for purposes of the RTS. 

Thus, if all states collectively derive $10 billion from a 

given tax as defined by the RTS and if the defined tax base 

for all states for that tax is $100 billion, then the weighted 

average RTS tax rate will be: 

It should be noted that both the numerator and the 

denominator of this fraction are calculated with reference to 

all states and local governments and therefore take account 

of any jurisdictions that may choose to have a zero rate. 

Estimation of RTS Revenues 

Once the average tax rate is established for a revenue 

source, it is applicd to the tax base of each state for that 

revenue source to produce the RTS estimates of standard- ized revenues on a state-by-state basis. The same is done 

for each revenue source in the RTS, and the results are 

summed to produce an estimate of the total yield of the 

system in each state or province. 

US. Advisory Commission on Intergovernmental Relations 7 
For the 1990-91 fiscal year, the Canadian RTS totals 

$122 billion (Canadian) from 33 revenue sources. What 

the RTS does is to provide an estimate of how this $122 

billion would be distributed among provinces if each 

province administered the same 33 revenue sources on a 

standard basis. For the 1988 U.S. estimates presented in 

this volume, the total revenues are $436 billion from 

27 tax sources and the total RRS revenues are $542 bil- lion from 30 revenue sources. 

The Uses of the RTS 

The KIS has three broad categories of potential use. 

The first is to provide information on the relative fiscal 

strengths of the state-local governments of a federation. 

The second is to provide information on the relative 

economic strengths of the states within a federation. The 

third is as an input into the determination of federal 

grants to state and local governments. These are 

considered below, followed by a brief assessment. 

Provision of Information on Fiscal Disparities 

When the revenue yield of the €US in each state is put 

on a per capita basis, it provides important information for 

comparing states’ fiscal capacity. This can be done on a 

source-by-source basis and also on an aggregate basis for all 

sources combined. The results can be put in index form and 

presented as indexes officd capacity. In addition, when the 

revenue yields of a state from the KIS are compared with its 

actual revenues for the same sources, indm of relative “tax 

effort” are produced. Again, this can be done on both a 

source-by-source basis and an overall basis. If the resulting 

indexes are compiled over a period of years, important 

conclusions can be reached concerning trends in relative 

fiscal capacity and tax effort for individual states. 

Where indexes are used, the average per capita fiscal 

capacity, or tax effort, as the case may be, of all states is 

expressed as 100, and each state is then related to that 

average. Thus, a fiscal capacity index of 110 for a given state 

means that its per%apita revenue-raising capacity, as 

measured by the KIS, is 10 percent above the weighted 

average revenue-raising capacity of all states combined. 

Similarly, a tax effort index of 110 for a state means that the 

overall per capita revenues that it actually collects from the 

various sources making up the KIS are 10 percent above its 

estimated per capita revenues from the KIS and, therefore, 

10 percent above the average tax effort for all states. 

Indexes of fiscal capacity and tax effort based on the 

RTS are produced in the United States and Canada. In 

Canada, two sets of indexes of fiscal capacity are 

calculated-one with reference to all revenues that are 

included in the RTS and a second with reference to these 

revenues plus the federal equalization grant. This grant 

raises the measured capacity of the provinces that receive 

it up to an exactly equal per capita level, currently about 

92 percent of the national average. Accordingly, at the 

present time, no province has a post-equalization index of 

fiscal capacity below about 92. 

Indexes of fiscal capacity and tax effort are useful on 

an agregute basis-where all revenue sources are taken 

into account-because they provide measures of the 

overall fiscal disparities among the various states of a 

federation. If there is a sizable range in these disparities, 

or if there is a trend toward their widening over time, 

there may be a case for remedial initiatives to be taken by 

the federal government on grounds of “equity,” “efficien- cy,” and “nation building.” 

Indexes of fiscal capacity and tax effort for individual 

revenue sources are also useful. They may be very helpful 

to a state government in evaluating its tax policies, for 

example, in considering which taxes should be changed 

when there is a need to raise new revenues or when there 

is scope for tax reduction. Moreover, given the inevitable 

tax competition between jurisdictions, it is desirable for 

each jurisdiction to be aware of what other state-local 

governments are doing on a tax-by-taxbasis. Indexes of tax 

effort are particularly helpful in this regard. 

Care should be taken in interpreting indexes of tax 

effort; in particular, tax effort should not be confused with 

“tax burden.” Effort is a concept that relates togowmmnts 

while burden is a concept that relates to tquyers; for many 

taxes imposed by a given state or local government, much of 

the burden may fall on residents of other jurisdictions. 

Provision of Information on Economic Disparities 

The data provided by the RTS on state-by-state tax 

bases also yield insights into the relative strengths and 

weaknesses of a state’s overall economy and of particular 

sectors of that economy. This information may be useful 

to those seeking to understand and/or influence the 

makeup of the economic bases of a state or region. 

Analysis of this kind must, however, take account of the 

fact that the RTS focuses on the relative well-being of 

governments as distinct from their residents and the 

private sector. In Canada and the United States, where 

data are available on gross domestic product broken down 

by province (state) and industry, the RTS is a second best 

tool for economic analysis and, thus, relatively little use is 

made of it for this p~rpose.~ 

Allocation of Federal Government Grants 

to State Governments 

Fiscal capacity measures derived from the RTS may 

be used by a federal government in targeting grants to 

state governments. If a federal government decides that it 

wishes to reduce disparities in the fiscal capacities of state 

governments, it may make grants to the latter with fiscal 

capacity or tax effort measures as an explicit input. Two 

examples may be cited: 

(1) Equalization grants may be made to those state 

governments that have an overall fiscal capacity 

below some specified standard to which these 

states are raised. 

The Canadian equalization program pro- vides annual grants to provinces based on this 

concept. The program goes back to 1957 and has 

used the RTS to measure fiscal capacity since 

1967. The standard used in the program is a per 

capita one, derived from the overall revenue yield 

’For the United States, gross state product for 1963-1986 by in- dustry and component is provided by Vernon Renshaw. Edward 

A. Trott, Jr. and Howard L Friedenberg, in U.S. Department of 

Commerce, Bureau of Economic Analysis, Siiivey of Cicmiit 

EusiiiesF (May 1988). See Table B-13 of this report for grossstate product data. 

8 U.S. Advisoly Commission on Intergovernmental Relations 
of the RTS each year. Since 1982-83, this 

standard has been the total per capita yield of the 

RTS in five “middle-rich” provinces that make up 

82 percent of total provincial population. (The 

standard excludes resource-rich Alberta, with 

about 9 percent of provincial population, and the 

four relatively poor Atlantic Provinces, also having 

about 9 percent of provincial population.) 

In 1990-91, the Canadian RTS comprises 

$122 billion of revenues and, when these rcvenues are distributed among the provinces on a 

standardized basis by running them through the 

RTS model, the resulting per capita yields vary 

from a low of $2,898 in Newfoundland to a high of 

$6,306 in Alberta. The program has an equalization standard for 1990-91 of $4,548 per capita. 

Newfoundland therefore has a per capita shortfall of $1,650 from this standard-to which it is 

raised by equalization. Another province, Saskatchewan, has a yield of $4,059 per capita and a 

per capita shortfall of $489.6 

Equalization is a major Canadian program, 

with a total 1990-91 payout of about $8.2 billion (or 

approximately 6.7 percent of the $122.3 billion of 

€US revenues). The grants are paid, free of any 

conditions, to those provinces that are below the 

standad. Seven of the ten Canadian provinces 

have been below the standard in recent years; these 

provinces account for 42 percent of total provincial 

population. The other three provinces are above 

the standard and receive no funding under this program. However, they derive important spillover 

benefits from the improved public services provided in poorer jurisdictions as a result of equalization, and further benefits because “fiscally induced 

migration” is inhibited. 

(2) A “fiscal capaciQ factor” could be built into 

federal-state grants or programs that are jointly 

financed to assist the poorer states. If the federal 

government contributes a fixed percentage of 

costs in a jointly financed program, those states 

with relatively low overall fiscal capacity will have 

to impose higher tax rates than the richer states 

to finance their own share. However, a supplementary sharing payment could be calculated for 

%e numbers in this paragraph are interim numbers, which will 

change in subsequent reestimates of equalization for 1990-91. 

The equalizatiqn standard of $4,548 per capita reflects a pro- gram constraint that limits program growth in each year from a 

1987-88 base to the rate of growth of GNP over a corresponding 

time period; the interim amount of this constraint for 1990-91 

equals $%per capita. These interim numbers reflect current es- timates of provincial revenues provided by the provinces, cur- rent estimates of population based upon data from Statistics 

Canadaand taxbasedata from varioussources, mainly Statistics 

Canada and Revenue Canada. The tax base data presently used for 1990-91 are lagged data for the most recently available year; much of the data relates to 1988. This will be replaced by 1989 

data and finally 1990 data before equalization entitlements for 

m91 are finalized in 1993, by which time revenue data from Statiptics Canada will replace the interim provincialsource data. 

I ‘ f 

I 

states with. say, below average per capita fiscal 

capacity so that they would be able to finance 

their share of the program by levying the same 

rates of tax (calculated with reference to the 

RTS) as a state with average capacity. 

Although the U.S. government does not 

have a program of equalization grants comparable to Canada’s, many of the funding formulas it 

uses are designed to provide relatively more aid 

to those jurisdictions with relatively low fiscal capacity (usually measured by personal income) 

and relatively less aid for those with relatively 

high fiscal capacity. Examples include the Aid to 

Families with Dependent Children (AFDC) and 

Medicaid matching grants and the now-defunct 

General Revenue Sharing program. The revenue 

sharing program also included a tax effort variable in the formula distributing grants to state 

and local governments. 

Assessment of Uses of the RTS 

The suggested uses of the RTS, including RTS-based 

measures of fiscal capacity and tax effort, are important. 

However, their usefulness will vary with the quality of 

data that underlie the RTS and also with the validity of the 

RTS concept itself. 

If data of good quality are available, the RTS can 

provide a very sensitive measure of the relative revenue-raising capacity of states, and one which reflects the 

real world in which state and local governments operate. 

In this real world it is much easier to tax some things than 

others. Politically, it is much easier for a state to levy taxes 

that fall relatively heavily on nonresidents because they 

are nonvoters. Further, it is easier to tax goods such as 

alcohol, tobacco, and gasoline than basic necessities. 

Administratively, it is easier to tax real property than 

personal property because real property is immovable. 

Economically, it is easier to tax the rents from natural 

resources than other factor returns. The RTS has the 

great advantage of recognizing these realities by automatically weighting the various elements of fiscal capacity in 

accordance with how heavily they are taxed in practice. 

In addition, the RTS automatically attributes to a state a 

substantial portion of the taxes that are exported by it to 

nonresidents. For example, the volumetric or ad valorem tax 

bases for consumption taxes reflect the purchases by 

nonresident tourists and persons who cross state borders to 

go to their place of work. Similarly, taxes collected from 

business corporations, including natural resource levies, 

tend to be borne to a considerable extent by out-of-state 

shareholders of the corporations or by out-of-state purchasers of the goods or services produced-and this is 

automatically reflected in the rrrS tax bases. However, the 

KI”!j does not automatically capture all tax exportation 

opportunities-as, for example, where exportation occurs 

through the deductibility of state and local taxes for 

purposes of federal income taxes.’ Explicit adjustments 

would be needed to allow for the effects of such exportation. 

’In Canada, the federal government does not permit individuals 

to deduct state and local taxes for purposes of determining their 

federal income tax liability. 

US. Advisory Commission on Intergovernmental Relations 9 
It is not a purpose of this discussion to make 

comparisons between the RTS and other approaches to 

measuring state fiscal capacity, for example, personal 

income or macroeconomic approaches such as gross state 

domestic product. However, the RTS may be expected to 

give a different-and in some cases significantly differ- ent-distribution of fiscal capacity than other approaches 

because of the system of weighting which underlies 

it-with major emphasis on those goods and services and 

those factor returns that are taxed heavily and limited 

emphasis, or total exclusion, of those elements that are 

taxed lightly or not at all. 

While the RTS has important advantages in that it 

reflects public finance realities, it does have some 

conceptual weaknesses. For example, the RTS ignores the 

fact that there will almost inevitably be an interaction for 

any given taxbetween the taxrateinastateanditsbasefor 

that tax. Thus, if a state chooses to levy a particular 

consumption tax at a relatively low (or zero) rate, this will 

tend to increase the volume of purchases of the good or 

service concerned in that state from what it would be if it 

were to choose a tax rate close to the average. This 

distortion could be important for a given tax if there is a 

wide range of rates across states for that tax. However, it 

may also be significant with respect to capacity for all taxes 

combined-to the extent that some states have relatively 

high or low overall levels of tax effort.* 

The RTS has other disadvantages, or potential 

disadvantages, that it shares with other approaches to the 

measurement of revenue-raising capacity. These include 

two very complex matters relating to: (1) the extent to 

which fiscal differentials tend to be capitalized in the price 

of land and (2) the measurement of differentials among 

states with respect to expenditure needs which, while not 

'If adjustments to tax bases for the effects of interactions with tax 

rates are feasible, the problems may be more in the nature of 

measurement problenwfhan conceptual ones. 

directly rclcvant to state revenue-raising capacity, is argu- ably relevant to state fiscal capacity. 

Conclusions 

The RTS may be regarded as a representative or 

average system of state and local taxes whose purpose is to 

compare the revenue-raising capacities of state govern- ments within a federation (including their local govern- ments) across the broad range of taxes imposed by these 

governments. 

A central feature of this tax system is that it is 

designed to be representative of the overall tax system of 

the states. This is achieved by including all of the various 

taxes in the system and by weighting each tax in 

accordance with the extent to which it is used collectively 

by states and local governments. It is achieved further by a 

process of standardization, whereby the revenues of each 

state are estimated for each revenue source by applying a 

standard (average) tax rate to a standard (typical) taxbase. 

An important element of the RTS is to have data of 

good quality for interstate comparisons. The quality of 

comparisons is particularly sensitive to the tax base data 

that are a key component of the system. Other important 

data relate to state revenues and-in order to make 

interstate comparisons-population or other measures of 

service needs aggregated to the state level. 

Where good data are available, the RTS provides a 

highly sensitive measure of fiscal capacity, one which 

reflects the real world of what states tend to tax, which, in 

turn, reflects the varying abilities of state and local 

governments to export taxes to nonresidents. 

While the RTS is not without some conceptual 

weaknesses and will inevitably have data problems, it has 

important uses and applications in the governance of a 

federal country. These relate to the use of data on relative 

state-local revenue-raising capacity and tax effort for 

purposes of state or regional fiscal and economic analysis, 

and federal grant policy to state and local governments. 

10 US. Advisory Commission on Intergovernmental Relations 
Chanter 2 

The RTS in Practice: 

Definitions, Methods, and Uses 

The Representative Tax System and Representative 

Revenue System used in this report are methods for 

measuring the relative fiscal capacity of each of the 50 

U.S. states, together with their local governments, and 

theDistrict of Columbia. In the United States, per capita 

personal income is the measure most widely used in 

federal grant formulas and elsewhere as an indicator of state 

tiscal capacity. As past ACIR reports have emphasized, 

however, per capita income is an inadequate gauge of the 

revenue-raising ability of state and local governments. 

The chief arguments against using per capita income 

to measure state and local government revenue-raising 

ability are that it fails to reflect the diversity of tax and 

revenue sources actually used as well as the ability of states 

to “export” taxes-that is, to levy taxes that are ultimately 

paid by nonresidents. ACW-developed the Representative 

’Qx System (ITS) as an alternative to per capita income that 

would more accurately reflect the relative revenile-raising 

abilities of the states and their localitie~.~ 

In 1986, ACIR developed the Representative Revenue System (RRS), a parallel measure to the RTS that 

shows the capacity to collect nontax revenue sources, such 

as user charges, as well as the tax revenues included in the 

RTS. Estimates developed using the RRS methodology 

havebeenpresented along with the RTS estimatessince 

then. Recently, other approaches to measuring fiscal 

9ACIR first developed the RTS in Measiires of State mid Local 

Fiscal Capacity arid Tau Effort (M-16), published in October 

1962, and extended it in Measiiritigtlie Fiscal Capacity arid Effort 

of State and Local Areas (M-S8), released in March 1971. The 

National Institute of Education of the U.S. Department of 

Health, Education, and Welfare continued the estimation of 

state fiscal capacity using the RTS in its two reports, Tar I.Veal/h 

in Fifi States (1978) and Tar Wealth in Fifi States, 1977Siipplemerit (October 1979). Beginning with its March 1982 report con- taining estimates for 1979, Tau Capacity of the Fifry States: 

Methodology arid Estiriiates (M-134), through its last report, 

1986 State Fiscal Capacity arid Eflort (M-165), ACIR produced 

annual estimates of state-local fiscal capacity using a generally 

consistent RTS methodology. 

capacity, including Gross State Product, Total IAxable Resources, and Export-Adjusted Income, also have been developed. This report does not discuss these methodologies in 

detail, but does contain updated estimates for the available 

measures in Bble 7 and Appendix B.lo 

The box on page 12 summarizes the RTS/RRS 

definitions, method, and uses. These are described in 

more detail below. 

Definitions 

This section defines the major concepts and terms 

used in the remainder of this report. 

Revenue-raising ability is the hypothetical ability of a 

state and its local governments to raise revenues to 

support public services. The RTS measures revenueraising ability by estimating the tax yield that would result 

from applying a standard, representative set of tax base 

definitions and tax rates in every state.The RRS estimates 

rcvenue-raising ability by measuring the revenues that 

would result from applying a standard, representative set 

of tax and revenue bases and rates in every state. Because 

the same tax base definitions and tax rates are used for 

every state, revenue yields estimated under the RTS or 

RRS vary across states only because of differences in the 

underlying economic bases that are available to be taxed. 

Taucapacity refers to the estimated dollar yield of the 

Representative Tax System in a particular state. Tax 

capacity may be estimated for a particular tax or, by 

summing the capacity under each tax in the RTS, for all 

taxes combined. Capacity per capita is calculated by 

dividing tax capacity by population, a scaling factor that 

allows the state capacity figures to be compared more 

easily, A state’s taucapacity index is computed by dividing 

‘OReaders wishing a thorough discussion of these measures and a 

comparison of them with the RTS can refer to an earlier ACIR 

rcport, Measruirig State Fiscal Capacity: Alteriiative Methods arid 

their Uses, September 1986 (M-150). 

US. Advisory Commission on Intergovernmental Relations 11 
The RTS and RRS in Brief 

States vary in their relative abilities to raise revenues to support public services because of underlying 

economic factors. The Representative ’Itur System (RTS) and the Representative Revenue System (RRS) are 

designed to measure the relative fiscal capacities, or revenue-raising abilities, of states and their local governments. 

They also measure tax effort, or the relative extent to which these governments utilize their tax bases. 

Capacity Defined 

The RTS and RRS define fiscal capacity as the relative per capita amountsof revenue states would raise if they 

used “representative” tax and revenue systems, respectively. The representative systems consist of national 

average tax rates applied to all commonly used tax or revenue bases. Under these systems, states’ capacities vary 

solely because of differing tax base levels, such as property values or sales tax receipts. 

Effort Defined 

A state’s fiscal effort is defined as the ratio of its actual revenues to its estimated capacity. Effort thus provides 

a measure of the extent to which a state and its local governments are taxing their available resources relative to the 

national average. 

The Method Step by Step 

Step 1. 

Step 2. 

Step 3. 

Step 4. 

Step 5. 

Step 6. 

Step 7. 

Step 8. 

Collect data on the level of the tax or revenue base in each state for each of the 27 bases in the Representative .mX System and the additional three bases included in the Representative Revenue System. 

Compute the average tax rate for each of the bases by dividing total collections nationwide by the 

national total base for that tax or revenue. 

Apply each average tax rate to the appropriate tax or revenue base in every state. This determines 

the hypothetical revenue yield, or capacity, that would result from each revenue source if every 

state used a representative system. 

Add together the hypothetical revenue yields from each source in each state to obtain the total 

revenue capacity in each state and the U.S. as a whole. 

Divide total capacity in each state and the total U.S. by population to determine capacity per capita. 

Divide each state’s capacity per capita by the U.S. capacity per capita and multiply by 100. The result is each state’sfiscal capacity index, withan indexof 100corresponding to the nationalaverage. 

Divide eagQ state’s actual collections for each revenue source by population to get collectionsper 

capita. 

Divide each state’s collections per capita by its capacity per capita for each revenue source and the total, and multiply by 100 in each case. The result is each state’s fisml effort index for each revenue and 

its revenue system as a whole, with an index of 100 equal to the national average fiscal effort. 

Uses of the RTS 

Fiscal capacity and effort measures produced using the RTS and RRS methodologies provide useful 

information about states’ relative fiscal situations. 

Measurements of capacity can be used to: 

a 

Measurements of eflort can be used to: 

m 

Monitor and compare trends in states’ fiscal and economic health. 

Provide perspective on regional economic trends. 

%-get aid through grant formulas to states with lesser abilities to raise revenues from their own sources. 

Compare a state’s utilization of its tax and revenue bases, both in aggregate and disaggregated by base, 

relative to other states. 

For any particular state, identify the composition of the revenue structure and any differences between RTS collections and capacity for each revenue source. 

Thrget federal aid through grant formulas to states to reflect tax effort. 

12 US. Advisory Commission on Intergovernmental Relations 
the state’s capacity per capita by the national average capacity per capita and multiplying by 100. The result is an 

easily interpreted measure of the potential tax wealth of 

each state in relation to the national average of 100. 

Revenue capacity is the estimated dollar yield of the 

Representative Revenue System in a particular state. 

Revenue capacity may be estimated for a particular 

revenue source, or, by summing the capacity under each 

taxand other revenue source included in the RRS, for the 

total RRS. A state’s revenueper capita or revenue capacity 

inderc is calculated in the same way as are the tax capacity 

measures explained above. 

Fiscalcupucity is the hypothetical ability of a state and 

it6 local governments to raise revenues to provide public 

services in the state relative to the need for those services. 

The relative need for services across states is not directly 

addressed in this report.”However, population, which is 

used primarily as a scaling factor in computing capcityper 

cqh, also can be regarded as a rough indicator of public 

service needs. Thus, while the main focus of this report is 

on revenue-raising ability, the estimates of per capita tax 

and revenue capacity can also be regarded as measures of 

fiscal capacity. 

Twefforf measures the extent to which a state utilizes 

its available tax bases. Ex effort can be measured for each 

taxbase as well as for the total of all revenues in the RTS. 

’IBX effort is determined by comparing a state’s actual 

revenues with its estimated capacity to raise revenues. It is 

computed by dividing a state’s revenue per capita (actual 

collections divided by population) by its cupacityper capita 

and multiplying by 100. The result can be interpreted as 

the intensity with which a state uses its tax bases, relative 

to the national average of 100. 

Revenue effort refers to the extent to which a state 

utilizes the revenue bases available to it. Revenue effort is 

calculated in the same manner as is tax effort (as a ratio of 

collections to tax base). 

Methodology 

The RTS and RRS provide yardsticks for measuring 

the potential ability of each state and its local govern- ments to raise taxes-and, in the case of the RRS, certain 

nontax revenues-from their own sources by defining 

standardized tax systems. The systems are “representa- tive” in that their elements, a set of tax bases and tax rates, 

are typical of those in use by state and local governments 

in thiscountry. The RTS and RRS carry no judgment as to 

whether the taical system-or the actual state-local tax 

qstem of any particular state-is “good” or “bad.” 

Rather, a representative standard is used to ensure that 

the taxsystem being measured in each state is grounded in 

-L 

“As noted in Chapter 1, work has been undertaken at ACIR by Robert W. Rafuse, Jr., on measuring the relative costs among 

states of providing a standard set and level of services. This efhrtuses a “representative expenditure” approach that is analopus to the representative tax system. The representative 

expenditure approach measures the workloads, or needs, occur- ring in each state for a variety of service categories in order to 

reach estimates of total representative expenditures. The work 

will be published later this year. 

the actual tax policy of state and local governments in the 

aggregate. At the same time, because the representative systems are hypothetical, they abstract from the actual tax 

policy of any particular jurisdiction, thus preventing jurisdictions from being able to influence their measured capacityby 

changing their policy unilaterally. This feature of the RTS is 

particularly important if the estimates are actually used as a 

basis for distributing funds, as they are in Canada. 

Applying the RTS and RRS tax systems in every state 

yields consistent estimates of the potential revenue that 

could be raised in every state under a standardized tax policy. 

These estimates can be compared across states to ascertain 

the relative revenue-raising ability of each state. They also 

can be compared with the actual revenues of a particular 

state to provide information about that state’s tax effort. 

Determining the Tax Sources. The RTS and RRS 

endeavor to include all tax or revenue bases commonly 

subject to state and local levies. For 1988, nble 1 shows 

the 27 taxcomponents in the RTS and the additional three 

revenue components in the RRS, along with their relative 

weights, in absolute dollars and as a percentage of total 

RRS revenues. The RTS accounts for 100 percent of tax 

revenues (as defined and reported by the U.S. Bureau of 

the Census) and the RRS for 89 percent of general 

own-source revenues. The only general revenues excluded from the RRS are interest earnings and sale of 

property-both of which are determined largely by public 

management practices rather than by private economic 

activity-and certain miscellaneous general revenues. 

Such comprehensiveness ensures that all resources that 

contribute to a government’s ability to raise own-source 

revenues are included, and thus avoids biasing the measurement of relative revenue-raising ability. 

Defining and Estimating the Tax Bases. The defini- tion and quantification of tax bases lies at the heart of the 

RTS/RRS approach to measuring revenue-raising ability, 

because the variation across states in tax bases determines 

the variation in capacity for each revenue source. The 

RTS/RRS tax bases, as distinct from the statutory tax 

bases that are defined by each state’s tax policy, represent 

the relative amounts of resources available to be taxed in 

the states. Thus, in the RTSIRRS, a base for every tax is 

estimated for every state, regardless of whether or to what 

extent the state and its localities actually use the tax. 

In most cases, the tax bases defined for the RTS/RRS 

are closely related to statutory tax bases actually used by 

states and local governments. For example, retail sales 

form the basis for the General Sales and Gross Receipts 

.mX, gallons of fuel consumed are the base for the Motor 

Fuels Bx, and the estimated market value of residential 

property is used as the base for the Residential Property 

’Em. In a few cases, the defined bases are proxies that 

generally are not used as actual bases (e.g., federal 

income tax liability for Personal Income Taxes and 

personal income for User Charges), but they are chosen 

because they represent the best available data on the 

distribution of the potential tax base among states.12 

‘?For current data on actual state practices regarding tax bases, 

see ACIR, Sigtiifcant Featirres of Fiscal Fedemlisin, Voiiinie 1, 

January 1990 (M-169). 

U.S. Advisory Commission on Intergovernmental Relations 13 
Revenue Base 

General Sales and 

Selective Sales Taxes 

Gross Receipts Taxes 

Parimutuel 

Motor Fuel 

Insurance 

Tobacco 

Amusement 

Public Utilities 

Distilled Spirits 

Beer 

Wine 

Vehicle Operator 

Corporation 

Hunting and Fishing 

Alcoholic Beverages 

Automobile 

Truck 

License Taxes 

Personal Income Taxes 

Corporation Net Income 

and Net Worth Taxes 

Property Taxes 

Residential 

Farm 

CommerciaUIndustrial 

Public Utilities 

Estate and Gift Taxes 

Severance Taxes 

Oil and Gas 

Coal 

Nonfuel Mineral 

Other Taxes 

RTS SUBTOTAL 

Rents and Royalties 

Lottery Net Income 

User Charges and 

Special Assessments 

RRS TOTAL 

Table 1 

Components of the Representative Tax System and Representative Revenue System for 1988 

State-Loca I Collections 

B i 1 I i o n s 

of Dollars 

$108.0 

45.2 

12.1 

88.3 

25.9 

l321 

3.3 

4.5 

16.2 

$435.7 

2.8 

6.5 

97.1 

$542.1 

0.7 

18.1 

7.0 

5.0 

0.7 

10.5 

1.7 

1.3 

0.3 

0.8 

0.8 

0.7 

0.2 

5.4 

4.1 

85.3 

4.4 

34.5 

8.0 

3.8 

0.6 

0.2 

Percent 

of RRS Total 

19.9% 

8.3 

22 

16.3 

4.8 

24.4 

0.6 

0.8 

3.0 

80.4% 

0.5 

1.2 

17.9 

100.0% 

0.1 

3.3 

1.3 

0.9 

0.1 

1.9 

0.3 

0.2 

0.1 

0.1 

0.1 

0.1 

C .1 

1.0 

0.8 

15.7 

0.8 

6.4 

1.5 

0.7 

0.1 

0.0 

Details of Revenue Bases 

Amount 

(millions) 

$1,793,384 

22520 

330,899 

27,027 

$70,112 

$298,170 

378 

188 

549 

163 

4 

67 

<1 

140 

41 

S447m 

$250,825 

$6,417,591 

$564,955 

$1,811,772 

$592,438 

$8,550 

$54,708 

$2Q,765 

$30202 

$4,052,993 

$371,292 

$2,845 

$18,916 

$4,052,993 

Description 

Representative 

Rate 

Retail sales and receipts of selected service industries 6.02% 

Parimutuel turnover from horse and dog racing and jai alai 

Fuel consumption in gallons 

Insurance premiums: life, health, property, and liability 

Cigarette consumption in packages 

Receipts of amusement and entertainment businesses 

Revenues of electric, gas, and telephone companies 

Consumption of distilled spirits in gallons 

Consumption of beer in barrels (31 gal.) 

Consumption of wine in gallons 

Motor vehicle operators’ licenses 

Number of corporations 

Number of hunting and fEhing licenses 

Licenses for the sale of distilled spirits 

Private automobile registrations 

Private truck registrations 

Federal income tax liability 

2.96% 

$. 14lgal. 

1.87% 

$. 19lpk. 

0.98% 

3.52% 

S4.531gal. 

$7.16/bar. 

S.601gal. 

$4.7Vlic 

$206.571corp. 

$10.89/Iic 

f788.881lic. 

$38.42ireg. 

$101.25/reg. 

19.73% 

Corporate profits 10.34% 

Market value of residential property 1.31% 

Market value of farm real estate 0.77% 

Net book value of inventories, property, industrial plant, and equipment of corporations 1.90% 

Net book value of fied assets for electric, gas, and telephone companies 1.36% 

Federal estate and gift tax collections 38.30% 

Value of oil and gas production 

Value of coal production 

Value of nonfuel mineral production 

Personal income 

State receipts from rents and royalties 

Estimated gross lottery sales 

6.94% 

267% 

0.51% 

0.40% 

100.00% 

34.40% 

Personal income 2.40% 

Note: 

Source: Price Waterhouse compilation. 

Detail may not add to totals due to rounding. 
Tht: tax bases used in the 1988 estimations are 

described in ’hble 1 and their total amounts given. The 

data sources and methods involved in constructing the 

bases are described in Appendix A. 

Calculating the Representative Rate. A standard set 

oftaxrates is the other distinguishing element of the 

KI’S/RRS. The tax rates are calculated by dividing the 

U.S. total of actual revenues for a tax source by the total 

estimated RTS/RRS base for all states, producing a 

national average tax rate. For example, the representative 

taxrate for Corporate Net Income aes of 10.34 percent 

b calculated by dividing total RTS revenues for that 

dategory of $25.926 billion by the U.S. total RTS tax base 

@$250,82Sbillion. Like the definition of the tax bases, the 

krslRRS tax rates abstract from, but are representative 

d, actual state-local tax policy. 

The representative rates used in the 1988 RTS/RRS 

(Ilt shown in the last column of nble 1. The representatke rates for the different revenue sources reflect the 

varying degrees to which each type of economic activity 

bd resource is typically taxed. This ability of the 

KIS/RRS to measure the potential contribution of 

,Wdual types of tax sources to total state fiscal capacity 

@es it an advantage over other approaches that measure 

wte fiscal capacity using more aggregate indicators. It 

flows tax-by-tax comparisons of fiscal capacity across 

atesand, in conjunction with state tax revenues, analysis 

,ofthe utilization of particular revenue sources. 

Estimating Capacity. For each revenue source in the 

KIS or RRS, the dollar amount of tax capacity for every 

Uateisestimated by multiplying the RTS/RRS taxbase for 

‘each state by the representative tax rate. For example, 

brna’s capacity under the general sales tax ($1.37 

bn)is the product of its tax base of $22.8 billion and the 

resentative rate of 6.02peregnt. The estimates of total 

/RRS capacity by state are then derived by summing 

state’s capacity for each tax across taxes. Alabama’s 

RTS capacity for all taxes is $5.55 billion. 

Because the representative tax rates are national 

$wages, the nationwide total of capacity under each tax 

‘’kpls the nationwide total of actual state-local revenues 

under each tax. As the nationwide total of revenues 

(capacitY)for each tax represents the weight of that tax in the 

.total representative (average) tax system, the use of 

qmentative rates maintains those relative weights among 

ta SOUCC~S. Thk weighting system implicit in the RTS/RRS 

ads the need to impose an alternative weighting method 

tbat is either arbitmy or prescriptive. In this way also, the 

AWRRS is representative, depending on the average 

ohoices made by all states and localities taken together. 

The variation in capacity across states reflects the 

differences in the composition and level of taxable 

’resources across states. These taxable resources arise 

from economic activity within the state undertakcn by 

nsidents as well as that induced by nonresidents. This 

htwe is important because of the ability of states to 

’export” part of their taxes to nonresidents, thereby 

reducing the fiscal burden on residents for any given level 

B ;g 

D 

of revenue raised. For purposes here, two types of 

exporting are of interest.13 

The first type of exporting results from the levying of 

a tax on income or product at its source (as its value is 

added or created). The tax is then embodied in the price of 

the product, and may be passed forward to nonresident 

consumers (such as those in an out-of-state market) or 

shifted backward in the form of reduced payments to 

nonresident factor suppliers (e.g., out-of-state shareholders or contractors). The second type of exporting occurs as 

a result of levying a tax directly on a product or service 

purchased at retail by nonresidents visiting the state (for 

example, hotel room taxes). 

Thus, a state’s fiscal capacity depends not only on 

revenue bases located within the state but also on how 

much of its economy is made up of activities that permit it 

to pass on taxes to nonresidents in their roles as 

consumers and/or factor suppliers. 

The RTS/RRS directly captures states’ opportunities 

for tax exportation by including nonresident-induced 

activity in the tax bases. The retail sales tax base, for 

example, includes purchases made by visitors as well as 

residents. The sevemce tax bases include the total value of 

the resources extracted, regardless of their final destination. 

In contrast, per capita income, by focusing only on residents, 

ignores tax exportation and thereby understates the fii 

capacity of tourist-rich states such as Hawaii and Nevada or 

energy-rich states such as Alaska and Wyoming.14 

Estimating Tax Effort. A state’s tax effort is calculated by dividing its actual tax collections by its capacity to 

collect taxes. For example, Alaska’s overall RTS tax effort 

index of 127 is the result of dividing the state’s RTS 

revenues per capita of $3,597.82 by its capacity per capita 

of $2,823.47 (and multiplying by 100 to put it on an index 

basis). A state’s tax effort indicates the extent to which a 

state is utilizing the tax bases available to it, relative to the 

national average. Thus, if a state were using a tax base at 

the national average (i.e., if its tax effort index were lOO), 

its actual collections would just equal its estimated 

capacity because its capacity is determined by its base 

multiplied by the representative (national average) rate. 

Moreover, because tax capacity is derived using standardized 

tax bases, the KJ?S/RRS tax effort measures are comparable 

I3Another way exportation may occur is through the deductibility of state and local taxes on the federal income tax. Because item- izing taxpayers receive a reduction in their federal income tax 

liability for every dollar of certain state and local taxes paid, deductibility reduces the effective price of such state and local 

taxcs and provides an indirect subsidy to state and local govern- ments that is paid by taxpayers nationwide. 

‘‘One can get an idea of the general ability of a state to export 

part of its tax burden by comparing the state’s per capita income 

index (the ratio of the state’s per capita income to the average per capita income of the United States) with its RTS index. 

Thus, for cxample, the data show that the 1988 per capita in- come of Nevadans is $17,511 compared to a national average of 

$16.489. This suggests that, using per capita income as a mea- sure of fiscal capacity, Nevada has a capacity that is 6 percent higher than the national average. The RTS, however, showsNevada’s 1988 fiscal capacity indcx to be 135. or 35 percent above 

the national average. The difference of 29 points between these 

two measures is largely accounted for by the exporting of taxes 

to nonresidents. 

US. Advisory Commission on Intergovernmental Relations 15 
across states in a way that comparisons of statutory tax rates 

are not. A simple comparison of nominal sales tax rates, for 

example, can be misleading because it does not take into 

consideration the great variation among the states in the 

composition of their sales tax bases. 

Uses of the RTS/RRS 

In the United States, the RTS and RRS are currently 

used primarily as informational and analytical tools. The 

aggregate RTS and RRS capacity indexes are used by 

federal and state policymakers and analysts to monitor 

and compare the overall fiscal and economic strengths of 

the states relative to each other. As the capacity indexes 

for states in a region tend to move together, they also 

provide perspective on regional economic trends. The 

aggregate indexes of tax effort are used also to compare 

the relative position of the states in their taxing policies. 

The disaggregated capacity and effort data are useful 

to state policymakers and others for analyzing a particular 

state’s tax and revenue system. The capacity measures 

may be used to determine a state’s relative strength or 

weakness in particular economic bases, while the effort 

measures can be used to compare a state’s reliance on 

specific revenue sources or its mix of taxes and other 

revenue sources with the national average. From the 

graphs prcscntcd in Chapter 6, for example, policymakers 

can scc at a glance how, rclative to othcr revenue sources 

and othcr state-local systems, a state is “underutilizing”or 

“overworking” particular revenue sources relative to the 

national average. 

It should be stressed that the RTS and RRS are 

descriptive rather than prescriptive. They are not meant 

to imply that a state should or should not have a particular 

tax effort or revenue mix. Furthermore, state rankings in 

fiscal capacity do not imply better or worse services or 

revenue systems, or more or less efficiency in taxation. 

Although the RTS and RRS are not currently used in 

the United States in fiscal equalization formulas, their 

potential for this use has been recognized in legislation 

and in Canada’s use of an RTS in its program of 

fcderal-provincial equalization assistance. The RTSIRRS 

capacity measures could be used in federal grant formulas 

to target aid to states with lesser abilities to raise revenues 

from their own sources or to target aid to regions 

experiencing economic downturns. The effort measures 

also could be used as elementsin a grant formuladesigned 

to target federal aid to states in relation to tax effort. 

16 US. Advisory Commission on Intergovernmental Relations 
Changes in the Methodology 

The methodology used to prepare the 1988 RTS/RRS 

estimates reflects a number of changes from that used for 

the 1986 estimates. It is important to realize that the RTS 

and RRS are continually evolving. To continue to be 

representative, the systems must adapt to the changing 

chamstances of state-local tax policy and data. The RTS 

and RRS have shown themselves to be flexible and 

dynamic in responding to these changes. 

The types of changes to which the RTS and RRS must 

be able to respond are: 

Changes in state and local tax systems. As state and 

local tax policies change, the RTS and RRS elements (i.e., 

taxbases and tax rates) must also change. The representa- tive rates change automatically as actual revenues and 

estimated tax bases change. The tax bases, however, must 

be reviewed periodicalp-for consistency with the representative concept. For example, a lottery revenue base is 

included in the RRS for the first time this year because a 

sufficient number of states have instituted lotteries in 

recent years to warrant including it in a representative 

system. Between 1984 and 1988, the number of stateadministered lotteries jumped from 18 to 27. 

Changes in data. Changes in the availability or 

reliability of data may require a change in the methods by 

which the RTS or RRS is estimated. For example, prior to 

the breakup of the AT&T monopoly and the consequent 

changes in the structure of the telephone industry, data 

on the number of telephones and number of local calls 

(along with the number of toll calls originating in each 

state) were used to allocate total U.S. telephone revenues 

to the states. Subsequent to divestiture, these data were 

no longer easily accessible or relevant. Instead, data on 

the number of access lines and toll calls is now used to 

allocate the revenues. 

Another example of having to adapt the methodology 

to the availability of data occurs in the estimation of the 

residential property tax base. Quantification of this tax 

base relies on estimated market value data from Census’ 

for I 988 

Taxable Propeq blues and Assessment-Sales Price Ratios, 

The most recent edition of this publication contains data 

for 1981. Since 1981, each year’s RTS has had to rely on a 

methodology extrapolating this data to the current year. 

Changes in the operationalization of the RTS concepts. 

ACIR has attempted to be responsive to criticisms of the 

RTS and RRS and to refine its methodology to improve 

the RTS’ consistency and credibility. For example, in the 

reports containing the RTS estimates for 1982 and 1983, 

ACIR presented the results of some experimental 

adjustments to the RTS, most of which would later 

become elements of the RRS. The modifications made to 

the 1988 methodology may themselves evolve as better 

methods are developed or new data become accessible. 

Previous RTS Modifications 

Beginning with the 1979 estimates, the RTS has been 

prepared in a routinized, generally consistent manner. 

However, the following refinements have been incorpo- rated in the systems since those estimates were produced. 

In the June 1982 Tax Capacity of the Rjly States, 

Supplement: 1980 Estimates, several refinements were 

made. The Selective Sales-Alcoholic Beverages tax base 

was broken into the three subcomponents of beer, wine, and 

distilled spirits. Total Motor Vehicle Registrations were 

divided into the subcategories of automobile registrations 

and truck registrations. Vacant Land was dropped as the 

fifth component of property taxes, leaving residential, farm, 

commercial-industrial, and public utility as the four separate 

bases of the property tax. The base of Estate and Gift ’Ewes 

was changed from the value of the federally taxable estate to 

federal estate and gift tax collections. 

In the reportscontaining the 1982 and 1983 estimates, 

a series of experimental adjustments was made but not 

formally incorporated into the RTS or RRS. These 

adjustments included estimating an “All lk RTS Index,” 

which included all of the tax bases in the standard RTS 

plus all taxes excluded from the standard RTS; an “All 

Revenue RTS Index,” consisting of the All Thx Index plus 

U.S. Advisory Commission on Intergovernmental Relations 17 
user charges and rents and royalties; and an ‘Adjusted All 

Revenue RTS Index,” which included the same bases as 

the All Revenue Indexbut modified the calculation of the 

retail sales, income tax, and severance tax bases.15 

In the report containing the 1984 estimates and 

subsequent reports, the RRS was formalized as a separate 

measure composed of all the bases in the RTS plus four 

others. Three of these four bases-Other laxes, Rents 

and Royalties, and User Charges-had been presented as 

experimental adjustments in the previous reports. Revenues received under the federal Mineral Leasing Act were 

also included as a separate base. 

Changes in the 1988 Methodology 

No significant methodological changes had been 

made to the RTS orRRS since the 1984 estimates. For the 

preparation of the 1988 estimates and this report, the 

ACIR reviewed the RTS methodology to look systematically at the way the RTS and RRS have evolved and to 

ensure that the methodology and data used to implement 

the RTS were as consistent as possible with the concepts 

underlying the systems. 

After considering numerous suggestions, the following 

changes were made. The revisions do not reflect fundamental changes in the concepts underlying the RTS, but, rather, 

small changes designed to rationalize and strengthen the 

methodology. Thus, the 1988 estimates are generally 

consistent with the previous series of RTS estimates. 

Inclusion of “Other Taxes” in the RTS. Other %es 

has been an element of the RRS since it was formalized 

with the 1984 estimates. However, because this category 

consists entirely of tax revenues, Other Taxes will now be 

placed in the RTS rather than the RRS. 

This category of taxes includes documentary and 

stock taxes, and miscellaneous sales, license, and other 

taxes, such as an emergency telephone system tax in 

Maryland, a levJ“.pn civil actions in Colorado, and a 

forestry acreage tax in Arkansas. These taxes constituted 

about 3.8 percent of all taxes in 1988. Use of almost any 

one of the specific taxes in this category is not widespread 

and therefore would not be considered representative of 

average state-local tax policy. However, taken together, 

this category of taxes represents the ability of state and 

local governments to levy a variety of smaller taxes 

consistent with their economic situations and political 

preferences that increases their capacity to raise revenues. 

7b ensure comprehensiveness and thus avoid bias, this 

category of revenues is appropriately included in the RTS. 

15For the “All Tax RTS Index,” timber and other severance taxes, 

New York’s stock transfer tax, and other miscellaneous taxes 

were included in the measure of RTS tax capacity based on ac- tual collections or disposable income. For the “All Revenue 

RTS Index,” user charges were included based on disposable income while rents and royalties were based on actual receipts. 

The ‘Adjusted All Revenue RTS Index” changed the severance 

tax base from the value of the resources extracted to actual collections; adjusted the income tax base for the effects of federal 

deductibility; and accounted for base rate interaction in the esti- mation of the general sales tax base. See ACIR, 1952 Tar Capac- ity of the Fifty States (M-142) May 1985, pp. 7-11; and ACIR, 

1983 Tmr Capacity of the States (M-148), April 1986, pp. 7-11. 

Elimination of the Food and Drug Exclusion from the 

General Sales Tax Base. Until now, estimates of retail 

sales of food for home consumption and prescription drugs 

were excluded from the tax base defined for the General 

Sales and Gross Receipts Bx of the Kr’S. The rationale for 

excluding food and drugs had been that it was representative 

practice, that is, the majority of states (and those making up 

more than half of the U.S. population) have such policies. In 

1988, 29 states with 76 percent of the population exempted 

food from sales taxation and all but one of the 46 states with 

a sales tax exempted prescription drugs. 

However, while food and drugs were excluded from 

the tax base, the revenues from the taxation of such 

purchases were not excluded in the computation of tax 

effort under the General Sales Tax. This inconsistency 

between the tax base and tax revenues made the effort 

indexes difficult to interpret. 

Accordingly, for the 1988 estimates, food and drugs 

have been included in the sales tax base. It can be argued 

that the representative aspect of the RTS/RRS applies 

more to the choice of revenue sources to be included in 

the systems than to the definition of the base actually used 

to calculate capacity, as long as the distribution of the base 

is reasonably related to the relative potential of the states 

to raise revenue from that source and is estimated 

consistently across states. Given that food and drugs 

represent a large part of the revenue potential in every 

state (in 1988, they averaged 22 percent of the total RTS 

retail sales base), and that the relative importance of food 

and drugs in total retail sales varies from state to state, 

excluding these items from the tax base ignores a 

significant determinant of tw capacity under the general 

sales tax. Correcting the inconsistency between tax base 

and tax revenues also improves the comparability of the 

effort indexes across states. 

In order to provide information on the quantitative 

importance of this change, Table 2 shows the capacity and 

effort indexes under the General Sales Tax when food and 

drugs are included in the base and when they are excluded. 

The gains and losses in capacity from including food and 

drugs in the tax base reflect the relative size of these items in 

the total taxbase of each state. A state such as Alaska, with i 

high ratio of food and drug sales to total RTS retail salei 

(27.1 percent compared to the national average of 22.1 

percent), shows an increase in relative capacity, while 

Nevada, with a ratio of only 12.3 percent, shows a relatively 

large decrease in capacity from this change.16 There is an 

inverse relationship between the capacity and effort changes 

for all states because tax revenues are being held constant 

while the taxbase is changing. For most states, the change in 

capacity and effort from including food and drugs in the tax 

base is small or none. 

It has been suggested that ACIR’s exclusion of food 

and drugs from the General Sales Tax base constituted a 

normative choice that was being recommended implicitly 

16A similar estimate done for Nevada using 1986 data showed 

foot1 for home consumption and prescription drugs to represent 

only 11.3 percent of a hypothetical comprehensive base consisting of the current base plus certain expansions. See Bradford 

Case and Robert D. Ebel, “Using State Consumer Tax Credits 

for Achieving Equity,” National Tax Joiinial, September 1989. 

18 US. Advisory Commission on Intergovernmental Relations 
Table 2 

RTS General Sales Tax Capacity and Effort Indexes, With and Without Food and Drugs in the Tax Base 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey New Mexico x,, 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisoonsin 

Wyoming 

'New RTS methodology. 

'Old RTS methodology. 

Food and Drugs 

In Tax Rase' 

Capacity Effort 

76 

111 

104 

77 

110 

100 

125 

112 

108 

118 

98 

124 

74 

97 

92 

87 

87 

89 

85 

112 

107 

123 

95 

107 

71 

94 

84 

91 

205 

142 

118 

82 

102 

93 

97 

90 

86 

94 

96 

104 

86 

87 

88 

95 

78 

125 

107 

95 

83 

95 

87 

107 

22 

128 

108 

103 

99 

112 

1 

146 

108 

94 

166 

101 

104 

105 

80 

104 

78 

141 

83 

82 

65 

76 

95 

124 

105 

1 

82 

58 

11 

78 

170 

127 

90 

75 

85 

108 

0 

76 

85 

99 

127 

146 

121 

123 

64 

66 

206 

87 

88 

103 

Food and Drugs 

Not in Tax Rase' 

CdpaCity Effort 

75 

104 

101 

74 

112 

10 1 

129 

115 

114 

119 

98 

128 

72 

98 

92 

85 

87 

88 

78 

113 

109 

125 

97 

110 

68 

96 

80 

92 

230 

144 

119 

82 

10 1 

91 

10 1 

89 

84 

95 

94 

103 

83 

87 

90 

92 

78 

128 

107 

92 

79 

94 

88 

108 

24 

13 1 

112 

102 

98 

109 

1 

139 

107 

94 

161 

104 

102 

105 

82 

104 

80 

153 

82 

81 

64 

74 

92 

128 

103 

1 

81 

52 

11 

78 

169 

128 

92 

72 

86 

111 

0 

78 

85 

102 

127 

144 

125 

123 

62 

66 

214 

91 

89 

102 

Difference 

Capacity 

1 

7 

3 

3 

-2 

-1 

-4 

-3 

-6 

-1 

0 

-4 

2 

-1 

0 

2 

0 

1 

7 

-1 

-2 

-2 

-2 

-3 

3 

-2 

4 

-1 

-25 

-2 

-1 

0 

1 

2 

-4 

1 

2 

-1 

2 

1 

3 

0 

-2 

3 

0 

-3 

0 

3 

4 

1 

-1 

Effort 

-1 

-2 

-3 

-4 

1 

1 

3 

0 

7 

1 

0 

5 

-3 

2 

0 

-2 

0 

-2 

- 12 

1 

1 

1 

2 

3 

-4 

2 

0 

1 

6 

0 

0 

1 

-1 

-2 

3 

-1 

-3 

0 

-2 

0 

-3 

0 

2 

-4 

0 

2 

0 

-8 

-4 

-1 

1 

US. Advisory Commission on Intergovernmental Relations 19 
for all states. Although the FKS does not claim to be norrnative and this was not the intent of the practice, discontinuing 

the exclusion of food and drugs from the tax base should 

help dispel the perception that ACIR is attempting to impose normative choices on state policy through the HTS. 

Adjustment of Certain General Sales Tax Revenues. 

A second change involving the General Sales ?ax is the 

adjustment of certain revenues into or out of general sales 

tax revenues. Table 3 shows the type and amount of 

adjustments made to general sales tax revenues by state. 

Because these adjustments deal with the estimation of 

RTS revenues rather than taxbases, they do not affect the 

relative capacities of the states (except through their 

effect on the representative rate), but only the estimated 

tax efforts for those states with adjustments. 

In general, the revenues used for each base of the 

RTS/RRS closely follow the revenue classifications used 

by the Census Bureau in its Government Finance series. 

However, in the review process, certain anomalies in the 

Census classifications for the general sales tax were 

brought to our attention, and suggestions were made for 

correcting them for purposes of the RTS. 

Two types of adjustments were made so as to make 

the revenues included under the General Sales ?ax as 

consistent as possible with the representative base for that 

tax. Revenues from sales taxes on specific industries 

normally imposed as a separate tax-such as a severance 

tax-in other states were deleted from sales tax revenues 

and added to the revenues of the other tax. In Arizona, for 

example, revenues more properly classified as severance 

taxes were removed from the general sales tax category 

and classified instead under severance taxes. A similar 

adjustment for business and occupation tax revenues in 

West Virginia had been part of the RTS methodology. 

The other type of adjustment made was the addition 

to general sales tax revenue of revenue from selective 

excise taxes on items normally included in a general sales 

tax and not included in a separate RTS tax base. A major 

example of this type ofdjustment is the inclusion for 13 

states and the District of Columbia of revenue from titling 

taxes-taxes on the sale of motor vehicles and watercraft-in the general sales tax that would otherwise be 

classified in Other %es. Most states tax such transactions under the general sales tax, but some tax them 

instead under a separate excise tax. To make the states 

that use titling taxes comparable with those that use the 

general sales tax to tax vehicle sales, the revenue from 

titling taxes is included in the general sales tax category. 

Similar adjustments are made for other selective excise 

taxes usually taxed under the general sales tax, such as 

those on room occupancy and soft drinks.” 

”These adjustments largely follow those made by John L. Mikesell in “Retail Sales and Use Taxation in Minnesota,” in Final 

Report of the Minnesota Tm Study Cormnission, Vol. 2, edited by 

Robert D. Ebel and Therese J. McGuire (Boston: Butterworths, 

1984) Chapter 8. Also see John E Due and John L Mikesell, 

Sales Taration: State arid Local S/nrctrrrr arid Adrviiiistm!ion 

(Baltimore: Johns Hopkins University Press, 1983). pp. 6-9, and 

“Retail Sales Taxation in the Indiana Revenue System,” in hidiana’s Revenice Structure: Major Cornponetits arid Issues, edited 

by James A. Papke (West Lafayette: Purdue University, 1984), 

Chapter 5. 

Adjustment of Corporate “Net Worth” Licenses. 

Adjustments were made to the classification of revenues 

for certain taxes on corporations. Previously, the revenues 

allocated to the RTS Corporation Licenses base followed 

the classification of such taxes by Census. For the 1988 

RTS estimates, revenues from state taxes classified by 

Census as corporation licenses but based on the level of 

economic activity or net worth of the corporation, such as 

a tax levied on the value of a corporation’s capital stock or 

assets, rather than simply being levied at a flat or nominal 

rate, such as an organization or filing fee or stock tax 

based on the number of shares, are considered to be more 

like corporate net income (profits) taxes than license 

taxes. Accordingly, for purposes of the RTS, revenues 

from those license taxes actually based on value or output 

were moved from the corporation license category to 

revenues associated with the corporate net income tax. To 

help make this adjustment explicit, starting with this 

volume, the previous RTS category of “Corporate Net 

Income Thxes” will be replaced with the title, “Corporation Net Income and Net Worth ?axes.” 

Table 4 shows the corporate tax revenue adjustments 

by state. Although the shift of revenues from the 

corporate license to the corporate income tax will affect 

the tax effort calculations for certain states under each of 

these taxes, the effect of these changes on overall state tax 

effort should be minimal, as revenue is simply being 

shifted from one category of the RTS to another. 

Addition of Lotteries Base. A new base of “Lottery 

Net Income” will be added to the RRS for the first time in 

the 1988 estimates. Lotteries have become a prevalent 

and significant source of state revenue capacity in recent 

years. In 1988,26 states and the District of Columbia had 

instituted lotteries, raising $6.5 billion in net income from 

them. A lottery base was thus considered appropriately 

representative to be included in the RRS. 

The RRS revenue base for lotteries is defined as gross 

lottery sales and is estimated for every state, whether or 

not that state had a lottery in 1988. Estimates of, rather than 

actual, gross lottery proceeds were used so that a consistent 

set of data would be used for all states, and because different 

types of lotteries are in place across the states. 

The revenue base was estimated using regression 

analysis based on cross-sectional data from the states 

operating one or more lottery games in 1988. A regression 

was formulated to identify the relationship between gross 

lottery sales per household (GLSPERHH) and key 

variables (see below) in the states operating lotteries. The 

regression, which is in log form, is given below. The 

coefficient of each independent variable indicates how 

sensitive gross ticket sales are to changes in that variable. 

GLSPERHH = -3.7 t 1.28DIPERHH + 0.27POPMET 

(-3.0) (3.0) (1.1) 

- 0.02 COLLEGE + 0.03 PRIZES% 

(-2.2) (2.6) 

+ 0.93 TOTEXPPERHH 

(7.9) 

R2 = .9317 

(t-statistics are in parentheses) 

20 U.S. Advisory Commission on Intergovernmental Relations 
Table 3 

Adjustments to 1988 General Sales and Gross Receipts Revenue 

Census 

General 

Sales Tax 

State Revenue 

Alabama $1,429.3 

Alaska 56.4 

Arizona 2,050.2 

Arkansas 877.5 

California 14,171.8 

Colorado 1,435.8 

Connecticut 1,984.0 

Delaware 0.0 

District of Columbia 390.6 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

I 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US. Total 

6,865.9 

2,558.7 

919.8 

328.5 

5,035.5 

2,361.9 

866.3 

990.4 

95 1.8 

2,280.8 

491.9 

1,423.6 

2,021.1 

2,919.1 

1,688.9 

1,007.3 

2,246.1 

0.0 

522.8 

552.5 

0.0 

3,136.8 

876.8 

10,287.6 

2,368.3 

213S 

3,653.7 

1,216.1 

0.0 

3,846.6 

383.2 

1,249.4 

326.5 

2,784.1 

7,535.4 

715.7 

123.5 

1,585.9 

4,013.0 

516.3 

1,776.6 

189.2 

$105,147.3 

RTS Titling 

Revenue 

Adjustments 

28.599 

38.583 

191.420 

360.979 

235.927 

46.600 

94.652 

9.703 

20.182 

895.415 

32.108 

273.262 

2753 

87.728 

$2,317.911 

(millions) 

RTS Other 

Revenue 

Adjustments 

$43.959 

(24.263) 

3.908 

5.222 

67.290 

2.069 

64.113 

35.095 

50.222 

3.373 

76922 

27.366 

2.284 

33.278 

0.035 

93.556 

39.858 

6.976 

(1 1.822) 

$519.441 

RTS 

Revenue 

$1,473.3 

56.4 

2,026.0 

877.5 

14,171.8 

1,435.8 

1,984.0 

3.9 

424.5 

6,865.9 

2,558.7 

987.1 

330.6 

5,138.2 

2,361.9 

866.3 

990.4 

1,143.2 

2,315.9 

491.9 

1,784.6 

2,071.3 

2,919.1 

1,924.8 

1,007.3 

2,246.1 

3.4 

522.8 

552.5 

76.9 

3,136.8 

923.4 

10,207.6 

2,395.7 

213.9 

3,653.7 

1,313.0 

0.0 

3,846.6 

383.2 

1,292.4 

346.8 

2,784.1 

8,524.4 

715.7 

195.5 

1,866.1 

4,015.7 

592.2 

1,776.6 

189.2 

E107,984.7 

Explanation for Adjustments 

Lodgings and Rental Tax 

Severance Tax Revenue 

HoteVMotel Accommodations 

Motor Vehicles and Trailers; Hotel Occupancy 

Transient Accommodations 

Hotel, Motel, and Campgrounds 

Motor Vehicle Use Tax; Hotel and Special Tourism 

Motor Vehicle Use Tax 

Room Occupancy and Soft Drinks 

Motor Vehicle and Boat Titling 

Room Occupancy 

Motor Vehicle Excise 

Accommodations Tax 

Meals Excise and Room Occupancy 

Motor Vehicle Excise 

Soft Drinks 

Motor Vehicle and Boat and Motor Excise; 

Aircraft Excise and Rental Tax 

Casual Sales of Motor Vehicles; 

Soft Drinks and Accommodations Tax 

Auto Registration; Snowmobile Registration 

Motor Vehicle Sales and Use; HoteVMotel, 

Manufactured Housing 

Motor Vehicle Sales; Meals and Rooms 

Auto Excise and Watercraft Sales; 

Mobile Home, Aircraft Sales 

Boat Excise 

Auto Titling Privilege; Soft Drinks; 

less B&O attributable to severance taxes 

Source: US. Department of Commerce, Bureau of the Census, Goveninierit Fiiiances in 1987-88, State Government Tax Collections in 

1988: Price Waterhouse. 

U.S. Advisory Commission on Intergovernmental Relations 21 
Tabk 4 

Adjustments to 1988 Corporate License Tax Revenue 

(thousands) 

Census 

Corporate License 

State Tax Revenue' 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

1owa3 

$82,3 11 

892 

3,801 

7,722 

8,124 

3,428 

9,384 

180,583 

3,669 

22,086 

20,335 

881 

451 

75,261 

5,043 

12,090 

11,505 

61,618 

234,616 

957 

4,715 

15.308 

9,979 

2,9 17 

58,384 

51,722 

750 

4,5a 

5,058 

4,748 

137,789 

2,112 

24,172 

121,156 

610 

273,225 

30,402 

3,693 

498,201 

3,048 

20,491 

800 

166,504 

953,201 

622 

19,263 

6,434 

3,122 

4,138 

2,249 

U.S. Total $3,174,756 

RTS Revenue 

Adjustments' 

$80,569 

6,829 

14,967 

52,941 

8,463 

8,664 

61,549 

232,192 

54,487 

46,114 

3,085 

119,094 

28,932 

491,654 

2,68 1 

19,682 

163,782 

943,389 

1,472 

2,249 

RTS Corporate 

License Tax 

Revenue 

$1,742 

892 

3.801 

893 

8,124 

3,428 

9,384 

180.583 

3,669 

22.086 

5,368 

88 1 

457 

22,320 

5,043 

3.627 

2,841 

69 

2,424 

957 

4,775 

15,308 

9,979 

2,9 17 

3,897 

5,608 

750 

1,435 

5.058 

4,748 

137,789 

2,112 

24,172 

2,062 

6 10 

213,225 

1,470 

3,693 

6,547 

367 

809 

800 

2.722 

9,812 

622 

19,263 

6,434 

1,650 

4,738 

$2,342,195 $831,961 

Tax Basis for Revenue Adjustments 

Value of capital stock 

Value of capital stock 

Net worth 

Value of capital stock 

Value of capital stock 

Value of shareholder equity 

Value of capital stock 

Net worth 

Book value of capital 

Par value of shares of stock 

Value of capital stock 

Net worth 

Value of capital stock 

Value of capital stock 

Value of authorized capital stock 

Value of capital stock and surplus 

Net worth 

Net worth 

Authorized capital stock 

Corporate property and assets 

'The U.S. Census includes a variety of taxes and fecs in the corporatc license tax revenue category. These taxes and fees include fkd 

annual fees per corporation, one-time fkcd incorporation fees, fixed fces per share of stock, and taxes based on a corporation's net 

worth or value of stock. 

*Revenues from state franchise or capital stock taxes assessed on the net worth or value ofstock are excluded from the corporate license 

tax element of the RTS and included with corporate net income taxes. 

310wa's franchise tax was repealed in 1989. 

Source: U.S. Department of Commerce, Bureau of the Census, State Goventmait Tar Collections in 1988; and Price Waterhouse. 

22 US. Advisory Commission on Intergovernmental Relations 
Several alternative variables were tested for inclusion 

in the regression based on theoretical considerations. The 

selection of the variables included in the regression was 

based on both theoretical considerations and the reasonableness of the estirnates.I8 

Thus, disposable income per household (DIPERHH) 

was included because it was expected that lottery sales would 

increase with disposable income. This expectation is 

supported by the positive and significant coefficient for this 

variable. It was also expected that states with higher 

percentages of their population living in metropolitan areas 

OPMET) would have higher lottery sales because the 

higher density of people and businesses in urban areas 

compared to rural areas should make lottery tickets more 

readily available and more convenient to purchase. As 

expected, the coefficient of this variable is positive; however, 

it is not statistically significant. The percentage of a state's 

population with at least one year of college (COLLEGE) is 

used to measure the impact of formal education on lottery 

sales. The regression reveals that, other factors being equal, 

states with relatively more highly educated populations tend 

to have slightly lowcr ticket sales per household. The 

percentage of gross lottery sales paid out in prizes 

(PRIZES%) was also expected to affect ticket sales 

positively, as people respond to the higher incentive to play. 

The regression confirms this relationship with a positive and 

statistically significant coefficient. Finally, expenditures on 

lottery commissions and operations per household (TOTEXPPERHH) is included to measure the effect of state 

marketing effort through advertising and commissions to 

ticket agents. The coefficient of this variable is also positive, 

as expected, and significant. 

The relationships identified in the regression between gross lottery sales and the independent variables 

were then used to estimate the representative level of 

gross ticket sales in each state by applying the relevant 

data for each state. For the non-lottery states, the 

percentage share of ticket sales paid in prizes was based 

on the average percentage share paid in prizes in states 

with lotteries. Values based on regional data were used to 

estimate commissions and operating expenses per household, as these variables tend to have regional patterns 

among the lottery states. 

Estimation of the Parimutuels Base. To date, the tax 

base for the RTS Selective Sales-Parimutuels base has 

been the actual parimutuel handle (amount wagered). 

Consequently, the 19 states and the District of Columbia 

with no parimutuel games and no parimutuel revenue 

were assigned a tax base of zero. This treatment implied 

that because these states did not permit parimutuel 

events they had no capacity to raise revenue from a 

parimutuels tax. 

The 1988 estimates change this treatment of the 

Parimutuels base by assigning a tax base of estimated 

'Variables tested but not used included: a dummy for states with 

noparimutuel wagering, population density (people per square 

mile), percentage of families living in poverty, percentage of 

population that is black, unemployment rate, and years the lot- tery had been in operation. Regressions were also tried with lot- to ticket sales as the dependent variable. 

parimutuel wagering to all states, regardless of whether 

they have parimutuel events. The rationale for the change is 

that even though some states do not legalize parimutuel 

events they nevertheless have the potential to raise revenue 

from this source by permitting such activities. This change 

follows from the principle that the FUS should not be influenced by individual states' policy choices except as they 

are reflected in representative practice. 

The 1988 parimutuels tax base is estimated for all 

states using regression analysis and cross-sectional data 

from the states with parimutuel events. An estimated tax 

base is used for all states in order to have a consistent set 

of data and because states operate different types of 

parimutuel events. Two regressions were formulated to 

estimate the tax base, which is per capita wagers. The first 

equation estimates attendance at parimutuel events, 

which is then used in the second equation as one of the 

independent variables to estimate amounts wagered. 

A number of alternative variables and specifications 

were attempted for each of the equations. Both of the 

regressions chosen are in log form. The criteria for the 

selection of variables were theoretical considerations and 

reasonableness of the estimates.19 

The first regression, which measures the impact of 

several independent variables on total attendance at 

parimutuel events (ATTENDM) is shown below: 

ATTENDM = - 26.039 + 0.58 POP + 1.519 DIPERCP 

(-2.0) (4.0) (1.4) 

+ 2453 TEMP - 0.16 POPMET + 0.32 DAYS 

(2.5) (-0.18) (2.0) 

(-1.1) 

- 0.26 D2R 

R' = .8372 

(t-statistics are in parentheses) 

The independent variables in the regression are total pop- ulation (POP), disposable income per capita (DIPERCP), 

annual average temperature (EMP), percentage of population in metropolitan areas (POPMET), number of parimutuel events (DAYS), and a dummy variable for states 

that allow off-track betting (D2R). All of the variables except the off-trackbettingdummy were expected to be positively related to attendance because they increased the 

opportunities to attend parimutuel events; in this equa- tion, all but metropolitan population turned out to have 

positive coefficients, although the coefficients for disposable income (and metropolitan population) are not statistically significant. The off-track betting dummy was 

expected to have a negative impact on attendance, be- cause it allows gamblers to place bets without attending 

the event. The coefficient of this variable is negative, as 

expected, but not significant. 

'gVariables tested but not used included: total personal income, 

total wagcs and salaries. population density (people per square 

mile), percentage of families living in poverty, percentage of 

population that is black, per capita state lottery revenues, populalion over 18yearsofage.populationover 34years ofage, and a 

dummy for states that had two or more types of parimutuel 

events. Also. separate regressions were tried using the amount 

wagered on each type of parimutuel event (horse racing, dog 

racing, and jai alai) as dependent variables. 

US. Advisory Commission on Intergovernmental Relations 23 
The second regression equation uses estimates of 

attendance per capita (ATPERCP) derived from the first 

equation as one of several independent variables to 

explain the dependent variable of wagers per capita 

(WAGERSPERCP). That regression is: 

WAGERSPERCP = - 4.63 + 0.9 DIPERCP + 0% ATPERCP 

(-1.1) (2.0) (10.3) 

- 0.000009 TAXR - 0.21 DUMLOT 

(0.002) (-1.3) 

+ 0.16DAYS + 0.0070TB% 

(2.0) (1.7) 

R2 = .8689 

(t-statistics are in parentheses) 

This regression uses two of the same variables to 

explain wagers as was used to explain attendance, namely, 

disposable income per capita (DIPERCP) and number of 

parimutuel events (DAYS). In addition to attendance per 

capita, the other new variables are the parimutuel tax rate 

(TAXR), which would be expected to be negatively 

associated with wagers as gamblers respond to the “price” 

of wagering; a dummy (DUMLOT) for states with a 

lottery, which, as a substitute for parimutuel events, 

would be expected to have a negative influence on 

wagering; and off-track wagering as a percentage of total 

wagering (OD%), which is not captured in the attendance variable but would be expected to be positively 

associated with total wagering. While all the variables 

have the expected sign, the parimutuel tax rate, lottery 

dummy, and off-track betting variables are not significant. 

The disposable income and attendance variables, howev- er, are strongly associated with the dependent variable. 

Addition of Special Assessment Revenues. Special 

assessment revenues, previously not included in either 

the RTS or the RRS, have been added to the existing RRS 

category of User Charges.** Clearly a representative 

revenue source used by all states, special assessments 

have been added to make the RRS more comprehensive. 

Because special assessments are similar to user 

charges in that they are paid by an identifiable subset of 

taxpayers and based on the benefit received from a 

specific service, they have been included in the same RRS 

category. Thus, the same revenue base, personal income, 

is used to estimate capacity from special assessments as for 

user charges, and only the relative distribution of tax effort is 

affected. As state and local special assessments totaled $2.6 

billion in 1988, compared to a total of $94.6 billion for user 

charges, this change will have only a minor effect. 

Elimination of Mineral Leasing Act Payments. “Payments Received under the federal Minerul Leasing Act” 

has been an element of the RRS since it was formalized 

with the 1984 estimates. These revenues had been included 

on the basis that such payments were essentially public 

equivalents to the mineral rents and royalties earned from 

private parties included in another category of the RRS. 

The RTS/RRS, however, is intended to measure the 

ability of state and local governments to raise revenues 

from their own sources. Because federal mineral leasing act 

payments are intergovernmental revenues, they do not 

belong in the RTSIRRS. This change will not have a very 

significant effect on the RRS estimates; in 1988, total 

sta te-local collections under the Mineral Leasing Act were 

only $0.4 billion, as contrasted with total RRS rents and 

royalties of $2.8 billion. 

20Census classifies special assessmentS as “miscellaneous general 

revenue” and defines them as “compulsory contributions cotlected from owners of property benefited by special public im- provements (street paving, sidewalks, sewer lines, etc) to defray 

the at of such improvements (either directly or through pay 

ment of debt service on indebtedness incurred to finance the 

improvements) and apportioned according to the assumed 

benefits to the property affected by the improvements.” 

24 U.S. Advisory Commission on Intergovernmental Relations 
Chanter 4 

Analysis of the 1988 Estimates 

This chapter presents the total RTS and RRS indexes 

of fiscal capacity and effort for 1988, and discusses the 

changes in capacity and effort by region and for selected 

states experiencing relatively large changes. For comparison, it also presents the 1988 indexes for two other 

measures of fiscal capacity: Personal Income (PCI) and 

Total %able Resources ("R). 

All capacity estimates are subject to error. In the case 

of the RTS and RRS, the estimates of capacity and 

revenue for each tax and other revenue source are based 

on one or more series of data (see Appendix A), each of 

which may have a range of error. When the estimates for 

each revenue source are summed to produce the overall 

estimates, these errors may be additive or offsetting. In 

addition, discrepancies in the data used from year to year, 

or technical differences in how the estimates were computed, may make year-to-year comparisons imperfect. 

Thus, while the Capacity and effort estimates are 

generally consistent over time, they inevitably have some 

emr associated with them. For this reason, small 

changes, such as movements of a couple of index points, 

should not be regarded as significant. Rather, one should 

focus on the broad picture of states' relative positions and 

trends in capacity. 

Regional Patterns of RTS Capacity 

The total 1988 RTS and RRS capacity and effort 

indexes by state are shown in Uble 5. The indexes 

generally continue the regional patterns begun in the 

early 1980s and observed throughout the intervening 

years. In 1988, most of the New England and Mideast 

states had capacity indexes that were above-average and 

continuing to increase relative to the national average. 

Most of the Far West states (including Alaska and Hawaii) 

alsocontinued to have above-average capacities, although 

the indexes for some of the states in this region showed 

slight declines from 1986 to 1988. Energy states continued 

tosee their capacities fall substantially, such that by 1988 

many no longer enjoyed the above-average capacities they 

experienced in the late 1970s and first part of the 1980s. 

With some exceptions, the states in the Southeast region 

continued to have the lowest relative capacities, while the 

Great Lakes, Plains, Southwest, and Rocky Mountain 

regions made up the middle ground. 

The strong economies of the New England and 

Mideast regions in 1988 are reflected in the fiscal 

capacities of these states, which are generally well above 

average. Five states (Connecticut, Massachusetts, New 

Hampshire, Delaware, and New Jersey) of the 11 states 

and the District of Columbia in these regions have 

capacity over 20 percent above the national average. Only 

three (Maine, Rhode Island, and Pennsylvania) have RTS 

indexes below 100, and even these are very close to the 

national average. These regions also experienced strong 

growth in their relative fiscal capacities between 1986 and 

1988: the RTS index for every state increased by at least 1 

and as many as 8 points. 

The states in the Far West generally maintained their 

above-average capacities. The RTS indexes for Nevada 

and Alaska fell somewhat, but are still well above average 

at 135 and 159, respectively. Hawaii's index of 114 is close 

to California's, which is 116. Only Oregon and Washington do not show above-average capacities, although both 

are between 90 and 100 percent of average. 

The Great Lakes states, with capacities between 87 

and 99 percent of average, showed little change overall 

between 1986 and 1988; however, Illinois and Wisconsin 

had small increases. Each of the five states in this region 

experienced a decline in capacity during the recession of 

the early 1980s, and their capacities have either stayed 

relatively constant or recovered slightly since then. 

The Plains states have fared less well than the Great 

Lakes states. With economies dominated more by 

agriculture, this region suffered from the national 

economic recession of the early 1980s as well as the farm 

recession of the mid-1980s. As a result, most states in this 

region have experienced nearly continuous declines in 

thcir fiscal capacity indexes since the early 1980s. The RTS 

scores of these states range from 78 for South Dakota to 

91 for Kansas-except for Minnesota, which, at 104, is 

well above the other states in the region. The decline in 

capacity for North Dakota between 1986 and 1988 (8 index 

points) is common to states with substantial energy sectors. 

U.S. Advisory Commission on Intergovernmental Relations 25 
Table 5 

Total 1988 RTS and RRS 

Capacity and Effort Indexes 

by State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Representative 

Tax System 

Capacity 

76 

159 

99 

74 

116 

107 

143 

12.4 

123 

104 

94 

114 

76 

99 

87 

83 

91 

81 

83 

98 

109 

129 

95 

104 

65 

90 

85 

90 

135 

126 

124 

83 

109 

91 

86 

91 

89 

91 

94 

99 

79 

78 

84 

96 

78 

105 

104 

98 

78 

90 

123 

100 

Effort 

84 

127 

96 

84 

94 

89 

90 

84 

154 

82 

89 

112 

93 

102 

93 

113 

104 

88 

90 

105 

108 

94 

112 

112 

94 

86 

102 

98 

69 

66 

10 1 

99 

152 

93 

91 

97 

89 

99 

97 

104 

96 

95 

83 

88 

106 

100 

91 

102 

88 

119 

94 

100 

Representative 

Revenue System 

Capacity Effort 

77 

255 

97 

74 

115 

106 

142 

120 

126 

103 

93 

111 

76 

100 

88 

84 

91 

80 

84 

97 

111 

13 1 

96 

103 

65 

89 

84 

89 

129 

123 

126 

88 

110 

89 

85 

92 

87 

91 

95 

100 

78 

78 

84 

95 

76 

102 

104 

98 

76 

90 

118 

100 

95 

122 

97 

86 

98 

94 

83 

94 

137 

87 

98 

111 

98 

95 

96 

118 

104 

89 

97 

99 

102 

89 

112 

117 

108 

86 

102 

106 

75 

66 

95 

103 

14 1 

91 

107 

98 

95 

104 

93 

99 

102 

95 

89 

89 

109 

100 

90 

10.5 

90 

117 

105 

100 

The Southwest and Rocky Mountain regions contain 

a number of energy resource states that experienced 

significant declines in capacity between 1986 and 1988. 

New Mexico, Oklahoma, Texas, and Colorado all show 

decreases of 8 to 10 index points, while Wyoming’s 

decrease is 28 points (from 151 to 123). Except for 

Colorado (at 107) and Wyoming, all the states in these 

regions have average to below-average capacities. Utah 

(with a capacity of 78) and Idaho (at 76) are among those 

states with the lowest capacities in the nation, 

The Southeast contains the greatest number of states 

with the lowest capacities. The five states in this region 

with capacities below 80 (Alabama, Arkansas, Mississippi, 

South Carolina, and West Virginia) have consistently had 

some of the lowest capacities in the nation since the 

mid-1980s. Mississippi, with a tax capacity 35 percent 

below the national average, is 9 index points below the 

next lowest state, Arkansas. Another three states (Kentucky, Louisiana, and Tennessee) have capacities 15 to 20 

percent below the national average. Among these, 

Louisiana, with its large oil and gas industry, experienced 

a decline of 7 index points between 1986 and 1988. while 

Kentucky showed an increase of 5 index points. 

Four states in the Southeast, however, have 

capacities within 10 percent of the national average. 

These include North Carolina (91), Georgia (94), 

Florida (104), and Virginia (104). Both North Carolina 

and Virginia experienced increases of 3 index points 

between 1986 and 1988. 

Overall, disparities among the states declined slightly 

between 1986 and 1988. The population-weighted standard deviation of the RTS capacity estimates, a summary 

indicator of the dispersion of the state estimates around 

the national average, decreased from 14.7 in 1986 to 14.5 

in 198€L21 (These standard deviation figures compare to a 

high of 18.5 in 1981, when the fiscal capacities of the 

energy-rich states were about at their peaks.) The small 

change in standard deviation between 1986 and 1988 

suggests that the reductions in disparities resulting from 

the declines in capacity for the highest-capacity (energy) 

states and small improvements in capacity for some states 

with the least RTS capacity were just about offset by the 

increased disparities created by the Northeast and 

Mideast states, which through 1988 continued to have 

high and rising fiscal capacities. 

Patterns in Tax Effort 

Fiscal capacity is determined by the economic bases 

underlying tax systems. Fiscal effort, however, is the 

result of two factors. For one, it is determined by policy 

actions directly affecting revenues, such as legislated 

increases in tax rates or broadening of tax bases. The 1988 

estimates of tax effort, in particular, reflect a period of 

state legislative activity following the 1986 federal tax 

reform in which states took action either to keep or to 

avoid receiving part or all of the income tax “windfall” 

21The weighting of the estimates by population prevents the 

small-population, energy-rich states from having too extreme 

an influence on the standard deviation. It thus provides a better 

measure than an unweighted standard deviation of the level of 

fiscal capacity disparities affecting the overall population of the 

country. 

26 US. Advisory Commission on Intergovernmental Relations 
Table 6 

States with Largest Changes in RTS Capacity and Effort Indexes between 1986 and 1988 

Largest Changes in Capacity 

Region* Change 

Connecticut NE 

Rhode Island NE 

New Hampshire NE 

Vermont NE 

Kentucky SE 

Massachusetts NE 

Wisconsin GL 

Pennsylvania ME 

Kansas 

Louisiana 

Texas 

New Mexico 

North Dakota 

Oklahoma 

Colorado 

Nevada 

Alaska 

Wyoming 

PL 

SE 

sw 

sw 

PL 

sw 

RM 

Fw 

Fw 

RM 

-5 

-7 

-8 

-8 

-8 

-9 

- 10 

- 12 

- 18 

-28 

*Regions: 

NE-New England GL-Great Lakes 

ME-Mideast PL-Plains 

Largest Changes in Effort 

Region* Change 

New Mexico 

District of Columbia 

Vermont 

Maryland 

Texas 

Kansas 

Hawaii 

Virginia 

Maine 

Colorado 

Ohio 

Michigan 

Rhode Island 

Arkansas 

Massachusetts 

West Virginia 

Wisconsin 

Wyoming 

Alaska 

sw 11 

ME 11 

NE 9 

ME 9 

sw 9 

PL 8 

FW 7 

SE 6 

NE 6 

RM 6 

GL -6 

GL -6 

NE -7 

SE -7 

NE -9 

SE - 10 

GL - 15 

RM -23 

Fw -41 

SE-Southeast RM-Rocky Mountains 

S W -SoUt hwest FW-Far West 

createdby federal base-broadening.22 The 1988 tax effort indexes are also the result of numerous other policy actions in 

recent years affecting, especially, excise taxes, personal and 

corporate income taxes, and sales taxes. 

.mX effort is also determined by fiscal capacity, or a 

state’s economic bases. Because a state’s fiil effort is 

calculated relative to capacity, even if its revenue collections 

have remained in step with the national average, its fiscal 

effort may rise simply because the state’s tax or revenue 

capacity has declined or may fall because its fiscal capacity 

has increased. Thus, the impact of a changing economy is 

reflected in the calculation of tax effort. 

Several observations can be made about the 

patterns in 1988 tax effort. First, there is no close 

relationship between the capacity and effort levels for a 

particular state.23 States exhibit a wide range of tax 

~ 

UWhen Congress enacted the Tmr Refonn Act of 1986, it broad- ened the base of the federal income tax significantly at the same 

time that it reduced federal statutory tax rates in an attempt to 

achieve an “equal yield” or “revenue neutral” effect. For states 

that conformed their individual and corporate income tax bases 

to federal tax base definitions, the broadening of the federal tax 

baseautomatically resulted in a broadeningof thestate tax base. 

Without taking any action to reduce statutory tax rates accord- ingly, those states would have received a 1987-88 revenue “wind- fall’’ as a result of the higher income tax base. However, 

according to Steve Gold (“Did the Windfall Stay or Blow 

Away?“ T?re Fiscal Leiter, JanuaryJFebruary 1990). of the 39 

states most affected by the federal reform, 17 took action to 

avoid the entire windfall through a combination of base narrow- ing (e.g., increased personal exemptions and standard deductions)and rate reductions. while 22 states retained all or part of 

the windfall. The National Conference of State Legislatures es- timates that 80 percent of the potential windfall states could 

have received was avoided by these actions. However, most 

states did nothing to avoid a corporate income tax windfall. 

UThe correlation between the state capacity and effort indexes 

for 1988 is .162, indicating a positive but low degree of correspondence between capacity and effort on average. 

policy regardless of their level of fiscal capacity. For example, Delaware and the District of Columbia have 

RTS capacity indexes of 124 and 123, respectively, but 

Delaware’s tax effort indcx is 84, while the District’s is 

154. Maryland and Utah have similar levels of tax effort 

(108 and 106, respectively), but their capacities are 31 

index points apart, at 109 and 78, respectively. 

States with above-average capacity, however, tend to 

have a wider range of tax effort than states with 

below-average capacity. In 1988, for example, some of the 

states with the highest capacity, namely, Alaska and the 

District of Columbia, are also some of the ones with the 

highest effort, while other states with high capacity, 

including Nevada and New Hampshire, had some of the 

lowest effort indexes among the states. 

Another pattern apparent from the 1988 data is the 

bclow-average tax effort of the Southeastern states when 

measured by the RTS. By this measure, all 12 of the states 

in the region have tax effort below the national average, 

and seven have tax effort more than 10 percent below 

average. However, the RTS measure does not include 

user charges, which generally are used more heavily than 

average by these states. When effort is measured by the 

RRS, which includes revenues raised through user 

charges, the effort indexesfor all Southeastern states 

except North Carolina and Virginia are raised; however, 

four of these states (Arkansas, Florida, Kentucky, and 

Tennessee) still show effort below 90 percent of average. 

States with Major Capacity or Effort Changes 

Table 6 shows the states with the largest changes in 

capacity and effort between 1986 and 1988, and illustrates 

the regional nature of economic and fiscal trends. Of the 

eight states with the largest increasesin capaciry, five are 

in the New England region (all the New England states 

US. Advisory Commission on intergovernmental Relations 27 
Table 7 

Indexes of 1988 State Fiscal Capacity, by Region 

(100 = U.S. Average) 

States by Region 

New England 

Connecticut 

Maine 

Massachusetts 

New Hampshire 

Rhode Island 

Vermont 

Delaware 

District of Columbia 

Maryland 

New Jersey 

New York 

Pennsylvania 

Great Lakes 

Illinois 

Indiana 

Michigan 

Ohio 

Wisconsin 

Iowa 

Kansas 

Minnesota 

Missouri 

Nebraska 

North Dakota 

South Dakota 

Alabama 

Arkansas 

Florida 

Georgia 

Kentucky 

Louisiana 

Mississippi 

North Carolina 

South Carolina 

Tennessee 

Virginia 

West Virginia 

Southwest 

Arizona 

New Mexico 

Oklahoma 

Texas 

Rocky Mountain 

Colorado 

Idaho 

Montana 

Utah 

Wyoming 

Far West 

California 

Nevada 

Oregon 

Washington 

Alaska 

Hawaii 

Mideast 

Plains 

Southeast 

Per Capita 

Personal Income (PCI) 

Index 

140 

92 

126 

118 

102 

93 

107 

WO 

118 

133 

117 

98 

107 

91 

100 

94 

94 

89 

96 

101 

94 

90 

78 

77 

78 

74 

101 

93 

78 

75 

67 

87 

78 

84 

107 

71 

91 

76 

81 

88 

100 

77 

78 

74 

83 

114 

106 

90 

100 

116 

102 

Rank 

1 

28 

4 

6 

14 

26 

11 

3 

5 

2 

7 

21 

10 

30 

18 

25 

23 

33 

22 

16 

24 

32 

42 

44 

41 

48 

17 

27 

43 

47 

51 

35 

39 

36 

12 

50 

29 

46 

38 

34 

20 

45 

40 

49 

37 

9 

13 

31 

19 

8 

15 

Total 

Taxable Resources (TTR) 

Index 

134 

88 

121 

109 

96 

92 

106 

202 

108 

125 

118 

94 

106 

90 

99 

95 

94 

90 

98 

102 

95 

93 

86 

79 

78 

76 

93 

94 

81 

87 

69 

89 

85 

104 

73 

90 

84 

85 

97 

102 

77 

83 

79 

113 

112 

107 

89 

99 

167 

102 

n 

Rank 

3 

36 

5 

9 

22 

30 

13 

1 

10 

4 

6 

25 

12 

32 

19 

23 

27 

33 

20 

17 

24 

28 

38 

44 

46 

49 

29 

26 

43 

37 

51 

34 

47 

40 

14 

50 

31 

41 

39 

21 

15 

48 

42 

45 

7 

8 

11 

35 

18 

2 

16 

Representative 

Tax System (RTS) 

Index 

143 

98 

129 

126 

99 

105 

124 

123 

109 

124 

109 

94 

99 

87 

95 

91 

90 

83 

91 

104 

90 

90 

86 

78 

76 

74 

104 

94 

81 

83 

65 

91 

79 

84 

104 

78 

99 

83 

89 

96 

107 

76 

85 

78 

l23 

116 

135 

91 

98 

159 

114 

Rank 

2 

22 

4 

5 

19 

1s 

6 

8 

12 

7 

13 

26 

21 

36 

25 

30 

33 

42 

28 

16 

32 

34 

37 

45 

48 

50 

18 

27 

43 

41 

51 

31 

44 

39 

17 

46 

20 

40 

35 

24 

14 

49 

38 

47 

9 

10 

3 

2!l 

23 

1 

11 

Representative 

Revenue System (RRS) 

Index 

142 

97 

13 1 

w 

100 

102 

120 

126 

111 

126 

110 

95 

100 

88 

% 

92 

90 

84 

91 

103 

89 

89 

85 

78 

n 

74 

103 

93 

80 

84 

65 

89 

78 

84 

104 

76 

97 

88 

87 

95 

106 

76 

84 

76 

118 

115 

129 

91 

98 

255 

111 

Rank 

2 

23 

3 

7 

20 

18 

8 

5 

12 

6 

13 

2.5 

19 

36 

24 

28 

31 

41 

30 

16 

32 

34 

38 

45 

46 

50 

17 

27 

43 

39 

51 

33 

44 

42 

15 

48 

22 

35 

37 

26 

14 

49 

40 

47 

9 

10 

4 

29 

21 

1 

11 

Sources: RTS and RRS--Price Waterhouse compilations. PCI-U.S. Department of Commerce, Bureau of Ebmnomic Anal is, Suntey of Cumzt Bmjwsc, August 1989. 

TTR-U.S. Department of the Treasury, Office of the Assistant &retary for Economic Poky. 

28 U.S. Advisory Commission on Intergovernmental Relations 
except Maine). The other three are Kentucky (upper 

Southeast), Wisconsin (Great Lakes) and Pennsylvania 

(Mideast). These changes can be attributed largely to the 

economic growth in these states and regions, and, as discussed in Chapter 3, do not appear to be affected significantly by the modifications made to the RTS/RRS 

methodology for 1988. 

Nearly all the states showing the largest decreases in 

cupucily between 1986 and 1988 are energy states, and all 

are in the central or western parts of the country. Oil and 

gas severance tax revenues-and therefore aggregate 

capacity-dropped by about one-third between 1986 and 

1988, the result of a combination of price, production, and 

tax policy changes across states. A similar decrease 

occurred in the capacity for severance taxes from coal, 

although the decline was not as severe as for oil and gas. 

The states and regions with the largest energy 

sectors, therefore, show the largest declines in capacity. 

Four of the ten states with the largest decreases in 

capacity are in the Southeast-Southwest “oil patch,” 

including Louisiana, Texas, New Mexico, and Oklahoma. 

Another four are states with major energy and/or 

agricultural economies in the Plains and Rocky Mountain 

regions, including Kansas, North Dakota, Colorado, and 

Wyoming. Alaska and Nevada, in the Far West region, are 

the other two states with the largest decreases in capacity. 

While Alaska’s capacity decrease is the result of declines 

in some of its major tax bases (e.g, general sales and 

property taxes), Nevada’s decrease is explained largely by 

the effect of the change in sales tax methodology on the 

state’s relative capacity. 

The tax effort indexes for 1988 reflect a number of 

changes from 1986. In addition to tax policy changes, such 

as treatment of the “windfall” from federal tax reform, 

and economic base or capacity changes, the 1988 

RISIRRS tax effort indexes also include a slightly revised 

set of revenue figures .from those included in the 1986 

estimates, as explained in Chapter 3. For example, the 

1988 RTS estimates include such revenues as titling taxes 

and miscellaneous other taxes. 

Even with these changes, the states with the largest 

changes in tax effort between 1986 and 1988 also show 

some regional patterns. Three of the nine states (Maine, 

Vermont, and Maryland) and the District of Columbia 

with the largest increases in tax effort are in the New 

England and Mideast regions. The tax effort for all of 

these four except Maine was affected by the inclusion of 

titling taxes in the RTS (rather than the RRS) for the first 

time. Four states-New Mexico, Texas, Kansas, and 

Colorado-are also on the list of states with the largest 

decreases in capacity. This inverse relationship between 

changes in capacity and effort reflects the fact that 

revenues have not fallen as fast as capacity in these states. 

In Vcrmont, however, revenues increased during the 

same period that capacity increased. 

Of the states with the largest decreases in tax effrt, 

three (Ohio, Michigan, and Wisconsin) are in the Great 

Lakes region. The two New England states (Rhode 

Island and Massachusetts) also exhibit significant 

increases in tax capacity between the two time periods. 

The large decreases in tax effort for Alaska and 

Wyoming accompany the large decreases in tax capacity 

for those two states. 

Comparisons with Other 

Fiscal Capacity Measures 

Bble 7 presents the RTS and RRS state fiscal 

capacity indexes and rankings for 1988, along with those 

produced using two other measures of fiscal capacity: per 

capita income and total taxable resources. (Estimates of 

gross state product, another measure of fiscal capacity, 

are not available for 1988.) This table allows comparison 

of the index and rank of each state under the four 

different measures. nble 13 in Appendix B shows the 

state fiscal capacity indexes for each of the five measures 

(including gross state product) over time.24 

The four measures show generally similar patterns of 

indexes and rankings for the states. However, the RTS 

and RRS tend to be more sensitive to changes in capacity 

than PCI and TI’R; thus, the former measures give 

generally higher indexes to states such as those in the New 

England region whose capacity is increasing. Also, tourist 

states, such as Nevada and Hawaii, and states with large 

energy economies, such as those in the Southwest, tend to 

have somewhat higher indexes and rankings under the 

RTS and RRS measures than when measured by PCI; this 

is because the RTS and RRS capture the exporting 

potential of these states that PCI ignores. However, the 

differences among indexes for the energy states are much 

smaller than they have been in previous years, as the 

capacity to collect energy-related revenues has declined. 

24For discussion of historical trends in fiscal capacity, see John 

Kincaid, “Fiscal Capacity and Tax Effort of the American 

States: Trends and Issues,” Public Budgeting wid Finance, Au- tumn 1989; Carol E. Cohen and Robert B. Lucke, “The Mea- surement of State Local Fiscal Capacity and the 1983 

Representative Tax System Estimates,” Intergoveninie~itul Per- spective, Fall 1985; Carol E. Cohen, “State Fiscal Capacity and 

Effort: An Update,” Intergoveminental Penpective, Spring 1989, 

and previous ACIR reports on measuring fiical capacity. 

U.S. Advisory Commission on Intergovernmental Relations 29 
30 U.S. Advisory Commission on Intergovernmental Relations 
ChaDter 5 

1988 RTS and RRS Tables: 

By Revenue Base 

In this chapter, the 1988 Representative Tax System 

(RTS) and Representative Revenue System (RRS) tables 

are organized by revenue base. In the following tables, for 

each tax or nontax revenue source, states are compared in 

terms of: 

0 tax or revenue base 

0 capacity per capita 

0 

tax or revenue capacity 

0 tax or nontax revenue 

0 revenue per capita 

0 tax or revenue effort index and rank. 

per capita capacity index and rank 

The tax or revenue base is an estimate of the resources 

available for taxation under a particular tax or revenue. A 

standard definition of tax or other revenue bases is used 

across all states. 

Capacity per capita is the population divided into the 

revenue that could be collected (i.e., capacity) from the 

base when the representative (i.e., average) tax rate is 

applied. 

The per capita capacity index compares each state’s 

capacity per capita to the average for all states. An index 

of 100 is the average. 

Tax or revenue capacity is the yield for each state when 

the representative tax rate is applied to the standardized 

measure of the tax or revenue base. 

Taxrevenue is the amount each state actually collected 

for that type of tax or revenue. 

Revenue per capita is tax revenue divided by population. 

The tar or revenue effort index is constructed by 

dividing actual taxes or revenues per capita by capacity per 

capita in each state, and then multiplying by 100. An index 

of 100 means that the state, compared to all others, 

utilizes the particular tax or revenue base to the national 

average extent. 

These tables show, among other things, which states 

have the most (or least) capacity to use any particular tax 

or nontax revenue. For example, those states with oil and 

gas production and those without are evident. One can 

also see, for example, which states have the most per 

capita income tax or sales tax capacity. The rankings 

particularly facilitate interstate comparisons. 

The effort data show which states lean the most on 

any particular revenue source. Common practice is to 

compare statutory tax rates (state general sales tax rates, 

for example) rather than effective rates. However, such 

comparisons may be misleading because states have 

chosen different legal definitions of tax base-sometimes 

creating a broad base that allows for low statutory rates, 

but sometimes allowing many exemptions that necessitate 

the use of a higher rate. Because the effort data reported 

here are based on standardized definitions of tax or 

revenue bases and revenue collections, no such distortion 

exists. The RTS/RRS representative rate shown for 

individual tax or revenue bases is nationwide revenue 

divided by the total standard base. 

Tables 5-1 and 5-2 summarize the RTS and RRS, 

respectively. Next, nbles 5-3 through 5-33 provide 

information (including subtotal tables) for each of the 27 

RTS tax bases. Tables 5-34 through 5-36 detail the three 

nontax RRS revenue bases that, added to the 27 RTS 

bases, constitute the Representative Revenue System. 

US. Advisory Commission on Intergovernmental Relations 31 
Table 5-1 

The Representative Tax System-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

Tax Per 

Base* Capita 

$1,352.68 

2,823.47 

1,758.85 

1,319.11 

2,062.36 

1,897.67 

2,526.71 

2,199.25 

2,187.52 

1,845.39 

1,669.49 

2,016.75 

1,352.11 

1,747.85 

1,548.56 

1,474.51 

1,618.48 

1,441.09 

1,476.37 

1,744.03 

1,935.65 

2,295.20 

1,679.55 

1,850.83 

1,151.23 

1,589.72 

1,506.37 

1,586.52 

2,388.98 

2,227.51 

2,197.66 

1,476.66 

1,932.82 

1,605.14 

1,532.42 

1,610.05 

1,585.19 

1,615.54 

1,672.98 

1,760.88 

1,401.92 

1,389.32 

1,493.32 

1,700.25 

1,382.06 

1,859.40 

1,850.02 

1,740.83 

1,383.87 

1,589.44 

2,182.70 

$1,772.60 

Per Capita 

Capacity 

IndexJRank 

76 

159 

99 

74 

116 

107 

143 

124 

123 

104 

94 

114 

76 

99 

87 

83 

91 

81 

83 

98 

109 

129 

95 

104 

65 

90 

85 

90 

135 

126 

124 

83 

109 

91 

86 

91 

89 

91 

94 

99 

79 

78 

84 

96 

78 

105 

104 

98 

78 

90 

123 

100 

I48 

I1 

I 20 

I 50 

I 10 

I 14 

I2 

I6 

I8 

I 18 

I 27 

I 11 

I 49 

I 21 

I 36 

I 42 

I28 

I 43 

I 41 

I 22 

I 12 

I' 4 

I25 

I 16 

I 51 

I 32 

I 38 

I 34 

13 

I5 

I7 

/a 

I 13 

I 31 

I 37 

I 30 

I 35 

I 29 

I 26 

I 19 

I44 

I 45 

I 39 

I 24 

I 47 

I 15 

I 17 

I23 

I46 

I 33 

I9 

Tax Tax 

Capacity Revenue 

$5,550.1 

1,482.3 

6,126.1 

3,160.6 

58,412.3 

6,262.3 

8,166.3 

1,451.5 

1,340.9 

22,768.4 

10,582.9 

2,210.4 

1,356.2 

20,297.8 

8,608.4 

4,172.9 

4,039.7 

5,369.5 

6,506.4 

2,103.3 

8,954.3 

13,s 18.7 

15,519.1 

7,973.4 

3,016.2 

8,171.1 

1,212.6 

2,543.2 

2,5 18.0 

2,416.8 

16,961.5 

2,229.8 

34,614.8 

10,415.7 

1,022.1 

17,493.2 

5,126.5 

4,471.8 

20,072.4 

1,748.6 

4,857.6 

992.0 

7,314.3 

28,622.1 

2,337.1 

1,037.5 

11,124.2 

8,098.3 

2,596.1 

7,680.2 

1,047.7 

$435,675.4 

$4,682.7 

1,888.9 

5,898.0 

2,664.6 

55,169.0 

5,564.2 

7,373.8 

1,223.3 

2,060.3 

18,773.4 

9,455.9 

2,479.9 

1.263.7 

20.692.5 

8,006.0 

4,695.5 

4,182.3 

4,737.0 

5,856.9 

2,207.2 

9,673.0 

12,721.8 

17,407.4 

8,943.2 

2,849.9 

7,05 1.1 

1,238.3 

2,495.1 

1,744.8 

1,597.1 

17,116.4 

2,218.4 

52,545.7 

9,699.2 

926.6 

17,0265 

4,548.1 

4,433.4 

19,531.4 

1,824.5 

4,640.7 

941.9 

6,080.0 

25,185.7 

2,466.8 

1,037.9 

10,1464 

8,285.9 

2,273.2 

9,169.9 

980.0 

$435,675.4 

Note: 

*No combined tax base can be reported; see tables for particular taxes. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars 

Revenue 

Per 

Capita 

$1,141.29 

3,597.82 

1,693.38 

1,112.10 

1,947.85 

1,686.12 

2,281.48 

1,853.54 

3,36 1.07 

1,521.59 

1,491.70 

2,262.71 

1,259.92 

1.781.84 

1,440.19 

1,659.19 

1,675.60 

1,271.34 

1,329.00 

1,830.20 

2,091.01 

2,159.89 

1,883.92 

2,075.96 

1,087.73 

1,371.80 

1,538.27 

1,556.49 

1,655.37 

1,471.99 

2,217.73 

1,469.15 

2,934.04 

1,494.72 

1,389.22 

1,567.10 

1,406.34 

1,60 1.66 

1,627.88 

1,837.34 

1,339.30 

1,319.24 

1,241.32 

1,496.12 

1,458.78 

1,859.97 

1,687.41 

1,781.14 

1,211.75 

1,897.75 

2,041.70 

$1,772.60 

Tax 

Effort 

Indes/Rank 

84 

127 

96 

84 

94 

89 

90 

84 

154 

82 

89 

112 

93 

102 

93 

113 

104 

88 

90 

105 

108 

94 

112 

112 

94 

86 

102 

98 

69 

66 

10 1 

99 

152 

93 

91 

97 

89 

99 

97 

104 

96 

95 

83 

88 

106 

100 

91 

102 

88 

119 

94 

100 

I 45 

I3 

I24 

I46 

I28 

I 39 

I 36 

I 47 

I1 

I 49 

I 38 

I6 

I 31 

I 16 

I 33 

15 

I 13 

I 41 

I 37 

I 11 

I9 

I 29 

I7 

I8 

I 27 

I44 

I 15 

I 21 

I 50 

I 51 

I 17 

I 19 

I2 

I 32 

I 35 

I 22 

I40 

I20 

I23 

I 12 

I25 

I26 

I48 

I 42 

I 10 

I 18 

I 34 

I 14 

I 43 

I4 

I 30 

32 US. Adviswy Commission on Intergovernmental Relations 
Table 5-2 

The Representative Revenue System-1988 

State 

Alabama 

Alaska 

Arizuna 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

DEtrict of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Loaisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

NewMexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

own 

Pennsylvania 

Rhode Island 

)oath Carolina 

lbrss 

Utah 

Nxmont 

i#rgnia 

Wington 

kt Virginia 

::ZY 

E;: 

us Total 

Capacity 

Tax Per 

Base' Capita 

$1,691.13 

5,6 14.57 

2,139.39 

1,626.62 

8546.05 

2,328.08 

3,141.02 

2,649.44 

2,787.50 

2.262.29 

2,054.68 

2,448.78 

1,666.61 

1,934.18 

1,844.11 

2,009.22 

1,764.74 

1,856.20 

2,131.91 

2,883.98 

2,125.00 

5268.43 

1,43250 

1,971.03 

1,850.52 

1,963.60 

2,836.28 

2,723.03 

1,944.00 

2,423.66 

1,966.02 

1,879.06 

2,020.40 

1,928.70 

2,013.75 

2,094.82 

2m.95 

1,728.26 

1,713.02 

1,843.73 

2,084.89 

1,684.36 

2,249.78 

2,294.56 

2,153.11 

1,678.73 

1,990.76 

2,611.92 

$2,205.79 

2203.73 

2,mn 

2,775.76 

Per Capita 

Capacity 

IndedRank 

77 I 46 

255 I 1 

97 i 22 

74 I 50 

115 I 10 

106 I 14 

142 1 2 

120 I 8 

126 I 5 

103 1 17 

93 I 27 

111 I 11 

76 I 49 

100 I 19 

88 I 36 

84 I 41 

91 1 30 

80 I 43 

84 I 39 

97 I 23 

111 I 12 

131 I 3 

96 1 24 

103 1 16 

65 I 51 

89 1 32 

84 I40 

89 I 34 

129 I 4 

123 I 7 

126 I 6 

88 I 35 

110 1 13 

89 I 33 

85 I 38 

92 I 28 

81 1 37 

91 1 29 

95 I 25 

100 I 20 

78 I 44 

78 I 45 

84 1 42 

95 I 26 

76 I 47 

102 1 18 

104 I 15 

98 I 21 

76 I 48 

90 I 31 

118 I 9 

100 

Tax 

Capacity 

$6,938.7 

2,947.7 

7,451.5 

3,897.4 

72,111.7 

7,6827 

10,15 1.8 

1,748.6 

1,708.7 

27,9121 

13,024.6 

2,683.9 

1,671.6 

25,591.9 

10,752 1 

5,218.8 

5,015.0 

6,575.4 

8,180.3 

237 1.1 

11,314.2 

16,986.6 

19,635.0 

9,772.4 

3,753.2 

10,131.1 

1,489.7 

3,147.6 

2,989.4 

2,954.5 

21,423.3 

2,935.4 

43,405.4 

12,757.5 

1,253.3 

21,951.7 

6,237.4 

5,574.1 

25,133.6 

2,185.5 

5,988.4 

1,223.1 

9,030.6 

35,097.0 

2,848.3 

1,255.4 

13,797.2 

10,016.3 

3,149.3 

9.619.3 

1,253.7 

$542,145.1 

b: All per capita amounts are in dollars; total amounts are in millions of dollars. 

'Nocombined tax base can be reported;see tables for particular taxes. 

Iwrce: Price Waterhouse 

Tax 

Revenue 

$6,625.4 

3,601.0 

7,219.5 

3,337.3 

70,443.9 

7,248.4 

8,410.8 

1,639.6 

2,332.6 

24,3 12.5 

12,737.3 

2,975.3 

1,642.2 

24,310.7 

10,320.1 

6,136.4 

5,221.2 

5,862.2 

7,933.6 

2,552.9 

11,532.6 

15,130.5 

22,069.5 

11,395.9 

4,055.9 

1,523.6 

3,343.4 

2,242.6 

1,948.6 

20,358.6 

3,011.2 

61,098.2 

11,586.7 

1,344.8 

21,499.3 

5,935.5 

5,794.9 

23,282.3 

2,1528 

6,085.4 

1,167.7 

8,070.1 

31,210.3 

3,108.9 

1,252.8 

12,465.4 

10,546.7 

2,825.2 

11,208.4 

1,314.4 

$542,145.1 

8,720.1 

Revenue 

Per 

Capita 

$1,614.77 

6,859.04 

2,072.78 

1,392.88 

2,487.16 

2,196.50 

2,602.34 

2,484.27 

3,805.25 

1,970.54 

2,009.35 

2,714.67 

1,637.28 

2,093.41 

1,856.47 

2,168.34 

2,091.81 

1,573.32 

1,800.22 

2,116.81 

2,492.99 

2,568.84 

2,388.47 

2,645.30 

1348.06 

1,696.51 

1,892.68 

2,085.74 

2,127.70 

1,795.92 

2,637.8 1 

1,994.15 

3,411.59 

1,785.59 

2,016.16 

1,978.76 

1,835.33 

2,093.53 

1,940.52 

2,168.01 

1,756.26 

1,635.49 

1,647.64 

1,854.00 

1,838.50 

2,245.08 

2,073.08 

2,267.13 

1,505.98 

2,319.61 

2,738.39 

$2,205.79 

TaX 

Effort 

Index/Rank 

95 

122 

97 

86 

98 

94 

83 

94 

137 

87 

98 

111 

98 

95 

96 

118 

104 

89 

97 

99 

102 

89 

112 

117 

108 

86 

102 

106 

75 

66 

95 

103 

141 

91 

107 

98 

95 

104 

93 

99 

102 

95 

89 

89 

109 

100 

90 

105 

90 

117 

105 

100 

I 31 

I3 

i 29 

I48 

I 27 

I 36 

I 49 

I 37 

I2 

I46 

I26 

I8 

I24 

I 35 

I 30 

I4 

I 15 

I 43 

128 

I22 

I 19 

I44 

I7 

I5 

I 10 

I 47 

I 18 

I 12 

I 50 

I 51 

I 34 

I 17 

I1 

I 39 

I 11 

I25 

I 33 

I 16 

I 38 

I23 

120 

I 32 

I 42 

I 45 

I9 

I 21 

I40 

I 13 

I 41 

I6 

I 14 

US. Advisory Commission on intergovernmental Relations 33 
Table 5-3 

General Sales and Cross Receipts Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base+ 

$22,823 

4,253 

26,354 

13,468 

227,572 

23,984 

29,429 

5,389 

4,816 

105,905 

45,351 

9,878 

5,448 

81,940 

37,278 

17,969 

15,839 

24,250 

27,325 

9,896 

36,225 

52,814 

64,040 

33,507 

13,534 

35,379 

4,915 

10,614 

15,737 

11,263 

66,664 

9,022 

133,686 

44,009 

4,717 

71,071 

20,225 

18,918 

83,893 

75 15 

21,723 

4,533 

31,606 

116,751 

9,667 

5,097 

46,814 

32,298 

11,370 

33,558 

3,047 

$1,793,384 

Capacity 

Per 

Capita 

$334.94 

487.83 

455.60 

338.45 

483.80 

437.61 

548.27 

491.66 

473.02 

516.84 

430.78 

542.68 

327.08 

424.86 

403.78 

382.31 

382.09 

391.89 

373.35 

494.06 

471.52 

539.91 

417.32 

468.33 

3 11.04 

414.45 

367.66 

398.71 

899.02 

625.06 

520.08 

359.75 

449.47 

408.37 

425.87 

393.87 

376.56 

411.53 

421.02 

455.71 

377.50 

382.3 1 

388.54 

417.60 

344.22 

550.06 

468.79 

418.05 

364.92 

418.18 

382.29 

$439.35 

Per Capita 

Capacity 

Index/Rank 

76 

111 

104 

77 

110 

100 

125 

112 

108 

118 

98 

124 

74 

97 

92 

87 

87 

89 

85 

112 

107 

123 

95 

107 

71 

94 

84 

91 

205 

142 

118 

82 

102 

93 

97 

90 

86 

94 

96 

104 

86 

87 

88 

95 

78 

125 

107 

95 

83 

95 

87 

100 

I 49 

I 11 

I 18 

I48 

I 12 

I20 

I4 

1 10 

I 13 

I8 

I 21 

I5 

I 50 

123 

I 32 

1 37 

I40 

I 35 

I 43 

I9 

I 14 

I6 

I28 

I 16 

1 51 

I 29 

144 

I 33 

11 

I2 

I7 

146 

I 19 

I 31 

I 22 

I 34 

I 42 

f 30 

I 24 

I 17 

I 41 

I 38 

I 36 

I 27 

I 47 

I3 

I 15 

I26 

I 45 

I 25 

I 39 

Tax 

Capacity 

$1,374.3 

256.1 

1,586.9 

810.9 

13,702.7 

1,444.1 

1,772.0 

324.5 

2m.o 

6,376.8 

2,730.7 

594.8 

328.1 

4,933.9 

2,244.6 

1,081.9 

953.7 

1,460.2 

1,645.3 

595.8 

2,181.2 

3,180.1 

3,856.0 

2,017.6 

814.9 

2,130.3 

296.0 

639.1 

947.6 

678.2 

4,014.0 

543.2 

8,049.6 

2,649.9 

284.1 

4,279.4 

1,217.8 

1,139.1 

5,051.5 

452.5 

1,308.0 

273.0 

1,903.1 

7,029.9 

582.1 

306.9 

2,818.8 

1,944.8 

684.6 

2,020.7 

183.5 

$107,984.7 

Tax 

Revenue 

$1,473.3 

56.4 

2,026.0 

877.5 

14,171.8 

1,435.8 

1,984.0 

3.9 

424.5 

6,865.9 

2,558.7 

987.1 

330.6 

5,138.2 

2,361.9 

866.3 

990.4 

1,143.2 

2,315.9 

491.9 

1,784.6 

2,071.3 

2,919.1 

1,924.8 

1,007.3 

2,246.1 

3.4 

522.8 

552.5 

76.9 

3,136.8 

923.4 

10,207.6 

2,395.7 

213.9 

3,653.7 

1,313.0 

0.0 

3,846.6 

383.2 

1,292.4 

346.8 

2,784.1 

8,524.4 

715.7 

195.5 

1,866.1 

4,015.7 

592.2 

1,776.6 

189.2 

$107,984.7 

Revenue 

Per 

Capita 

$359.07 

107.50 

581.67 

366.25 

500.36 

435.09 

613.85 

5.92 

692.44 

556.49 

403.64 

900.63 

329.58 

442.45 

424.88 

306.11 

396.80 

306.81 

525.50 

407.91 

385.77 

351.67 

315.92 

446.80 

384.46 

436.98 

4.19 

326.17 

524.24 

70.90 

406.43 

611.55 

569.97 

369.19 

320.66 

336.28 

406.01 

0.00 

320.60 

385.9 1 

372.99 

485.66 

568.42 

506.38 

423.26 

350.28 

310.35 

863.22 

315.69 

367.67 

394.19 

$439.35 

Tax 

Effort 

IndexIRank 

107 

22 

128 

108 

103 

99 

112 

1 

146 

108 

94 

166 

10 1 

104 

105 

80 

104 

78 

141 

83 

82 

65 

76 

95 

124 

105 

1 

82 

58 

11 

78 

170 

127 

90 

15 

85 

108 

0 

76 

85 

99 

127 

146 

121 

123 

64 

66 

206 

87 

88 

103 

100 

I 17 

I 47 

I7 

I 14 

122 

1.3 

I 13 

I 49 

I4 

I 16 

128 

I3 

I 24 

I20 

I 19 

I 37 

I 21 

I 38 

I6 

1 34 

I 35 

I44 

I 41 

I 27 

I 10 

I 18 

1 50 

1 36 

I46 

I48 

I 39 

I2 

I9 

I29 

1 42 

I 32 

I 15 

IZ 

I40 

1 33 

I26 

I8 

I5 

I 12 

I 11 

I 45 

I 43 

I1 

I 31 

I 30 

I23 

Note: 

Representative Rate = 6.02%. 

*Tax base is retail sales in millions of dollars. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

34 US. Advisory Commission on intergovernmental Relations 
Table 5-4 

Total Selective Sales Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

Tax Per 

Base* Capita 

$186.66 

185.63 

192.68 

189.29 

182.49 

175.12 

199.87 

217.56 

253.93 

19 1.12 

204.90 

150.77 

164.33 

181.58 

190.64 

183.11 

187.97 

192.19 

179.18 

191.78 

182.81 

193.92 

185.54 

177.42 

172.72 

194.44 

192.12 

184.61 

271.14 

215.64 

196.88 

181.86 

166.29 

188.95 

190.57 

181.67 

176.34 

178.88 

176.97 

182.14 

18 1.15 

180.22 

191.35 

184.70 

149.97 

197.30 

187.64 

167.23 

157.49 

173.10 

246.21 

$184.06 

Per Capita 

Capacity 

IndexIRank 

10 1 

101 

105 

103 

99 

95 

109 

118 

138 

104 

111 

82 

89 

99 

104 

99 

102 

104 

97 

104 

99 

105 

10 1 

96 

94 

106 

104 

100 

147 

117 

107 

99 

90 

103 

104 

99 

96 

97 

96 

99 

98 

98 

104 

100 

81 

107 

102 

91 

86 

94 

134 

100 

I 24 

I25 

I 12 

I20 

I 31 

I 43 

I7 

I4 

I2 

I 17 

I6 

I 50 

I48 

I 35 

I 18 

I 29 

I 22 

I 13 

1 38 

I 15 

J 30 

I 11 

I26 

I40 

I 45 

I 10 

I 14 

I28 

I1 

I5 

I9 

I 33 

I 47 

I 21 

I 19 

I 34 

I 42 

I 39 

I 41 

I 32 

I 36 

I 37 

I 16 

I 27 

I 51 

I8 

I 23 

146 

I 49 

I44 

/3 

Tax 

Capacity 

$765.9 

97.5 

671.1 

453.5 

5,168.7 

577.9 

646.0 

143.6 

155.7 

2,358.0 

1,298.9 

165.2 

164.8 

2,108.7 

1,059.8 

518.2 

469.2 

716.1 

789.7 

231.3 

845.7 

1,142.2 

1,714.4 

764.3 

452.5 

999.4 

154.7 

295.9 

285.8 

234.0 

1,519.5 

274.6 

2,978.0 

1,226.1 

127.1 

1,973.8 

570.3 

495.1 

2,123.3 

180.9 

627.7 

128.7 

937.2 

3,109.2 

253.6 

110.1 

1,128.2 

778.0 

295.5 

836.4 

118.2 

$45,240.0 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

*No combined tax base can be reported; see tables for particular selective sales taxes. 

Source: Price Waterhouse 

Tax 

Revenue 

$936.2 

82.2 

633.1 

417.9 

3,987.2 

531.1 

895.8 

142.2 

147.7 

3,233.6 

947.1 

262.9 

151.1 

2,680.6 

657.2 

459.2 

407.5 

598.0 

801.1 

245.5 

873.9 

843.2 

1,186.6 

818.4 

421.8 

871.3 

186.9 

278.1 

526.0 

180.5 

2,050.6 

245.4 

2,964.2 

1,178.0 

114.8 

1,950.3 

660.5 

385.7 

2,169.0 

191.4 

606.1 

110.8 

883.5 

3,338.9 

232.1 

108.0 

1,298.4 

1,079.5 

306.8 

906.0 

55.9 

$45.240.0 

Revenue 

Per 

Capita 

$228.17 

156.60 

181.76 

174.42 

140.78 

160.94 

277.18 

215.48 

240.99 

26208 

149.41 

239.86 

150.66 

230.83 

118.22 

162.27 

163.25 

160.48 

181.77 

203.57 

188.90 

143.15 

128.42 

189.97 

161.01 

169.51 

232.12 

173.49 

499.10 

166.35 

265.69 

162.49 

165.52 

181.54 

172.16 

179.50 

204.23 

139.35 

180.78 

192.74 

174.92 

155.11 

180.38 

198.35 

137.27 

193.58 

215.93 

232.06 

163.56 

187.50 

116.49 

$184.06 

Tax 

Effort 

IndexIRank 

122 

84 

94 

92 

77 

92 

139 

99 

95 

137 

73 

159 

92 

127 

62 

89 

87 

84 

101 

106 

103 

74 

69 

107 

93 

87 

121 

94 

184 

n 

135 

89 

100 

96 

90 

99 

116 

78 

102 

106 

97 

86 

94 

107 

92 

98 

115 

139 

104 

108 

47 

100 

I8 

I 42 

I28 

I 32 

I46 

I 33 

I4 

I 22 

I 27 

I5 

I48 

I2 

I 34 

I7 

I 50 

I38 

I40 

I 43 

I20 

I 15 

I 18 

I 47 

I 49 

I 14 

I 31 

I 39 

I9 

I 30 

I1 

I 45 

I6 

I 37 

I 21 

f26 

I 36 

f23 

I 10 

I44 

I 19 

J 16 

I25 

I 41 

I 29 

113 

I 35 

I 24 

I 11 

I3 

I 17 

I 12 

I 51 

US. Advisory Commission on intergovernmental Relations 35 
Table 5-5 

Selective Sales: Parimutuel Taxes-1988 

Capacity Per Capita Revenue 

State Base* Capita IndedRank Capacity Revenue Capita 

Alabama $603 $4.35 1GO I 10 $17.9 $0.0 $0.00 

Alaska 92 5.20 191 I 5 2.7 0.0 0.00 

Arizona 575 4.89 180 I 7 17.0 10.1 2.91 

Arkansas 118 1.46 54 I 42 3.5 20.6 8.58 

California 2,300 2.40 89 I 22 68.1 129.5 4.57 

Colorado 275 2.46 91 I 20 8.1 8.5 2.58 

Connecticut 791 7.24 267 I 3 23.4 62.5 19.34 

Delaware 112 5.03 185 / 6 3.3 0.1 0.12 

District of Columbia 209 10.07 371 I 2 6.2 0.0 0.00 

Florida 2,913 6.99 258 I 4 86.3 119.7 9.70 

Georgia 605 2.83 104 1 17 17.9 0.0 0.00 

Hawaii 477 12.88 475 1 1 14.1 0.0 0.00 

Idaho 51 1.50 55 I 40 1.5 2.3 2.29 

Illinois 63 1 1.61 59 I 38 18.7 50.0 4.30 

Indiana 375 2.00 74 I 32 11.1 0.0 0.00 

Iowa 215 2.25 83 I 26 6.4 0.0 0.00 

Kansas 52 0.62 23 1 51 1.5 0.0 0.00 

Kentucky 270 2.15 79 I 29 8.0 6.5 1.75 

Louisiana 357 2.40 a8 I 23 10.6 21.3 4.84 

Maine 70 1.72 63 I 35 2.1 1.9 1.54 

Maryland 530 3.39 125 I 13 15.7 2.7 0.59 

Massachusetts 671 3.38 124 I 14 19.9 32.0 5.44 

Michigan 503 1.61 59 I 37 14.9 20.2 2.18 

Minnesota 129 0.88 33 I 49 3.8 0.0 0.00 

Mississippi 214 2.42 89 I 21 6.3 0.0 0.00 

Missouri 122 0.70 26 I 50 3.6 0.0 0.00 

Montana 24 0.90 33 I 48 0.7 0.1 0.18 

Nebraska 117 2.16 79 I 28 3.5 0.7 0.42 

Nevada 170 4.78 176 I 8 5.0 0.0 0.01 

New Hampshire 163 4.44 164 I 9 4.8 11.5 10.59 

New Jersey 1,033 3.96 146 I 11 30.6 8.2 1.07 

New Mexico 117 2.30 85 I 25 3.5 2.3 1.54 

New York 1,969 3.26 120 I 16 58.3 92.3 5.16 

North Carolina 5 16 2.36 87 I 24 15.3 0.0 0.00 

North Dakota 48 2.15 79 I 30 1.4 0.0 0.00 

Ohio 607 1.65 61 I 36 18.0 13.4 1.23 

Oklahoma 167 1.53 56 I 39 5.0 1.6 0.50 

Oregon 129 1.38 51 I 43 3.8 4.2 1.51 

Pennsylvania 547 1.35 50 I 44 16.2 9.7 0.80 

Rhode Island 113 3.36 124 I 15 3.3 10.8 10.87 

South Carolina 324 2.77 102 1 18 9.6 0.0 0.00 

South Dakota 51 2.10 77 I 31 1.5 1.0 1.40 

Tennessee 443 2.68 99 I 19 13.1 0.0 0.00 

Texas 1,227 2.16 80 I 27 36.4 0.0 0.00 

Utah 113 1.98 73 I 33 3.3 0.0 0.00 

Vermont 24 1.29 47 I 46 0.7 0.2 0.34 

Virginia 757 3.73 137 1 12 22.4 0.0 0.00 

Washington 230 1.46 54 I 41 6.8 8.9 1.91 

West Virginia 72 1.14 42 I 47 2.1 13.8 7.35 

Wisconsin 281 1.72 64 I 34 8.3 0.0 0.00 

Wyoming 21 1.29 48 I 45 0.6 0.3 0.54 

US Total $22,520 $2.71 100 $666.9 $666.9 $2.71 

lax Per Capacity Tax Tax Per 

Note: 

Representative Rate = 2.96%. 

*Tax base is parimutuel handle in millions of dollars (estimated for all states using regression analysis). 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Fax 

Effort 

Index/Rank 

0 IZ 

0 IZ 

60 I 23 

589 I 2 

190 I 8 

105 I 16 

267 I 5 

2 I 31 

0 /z 

139 I 12 

0 IZ 

0 IZ 

153 1 11 

24% I4 

0 IZ 

0 IZ 

0 IZ 

81 I 18 

202 I 7 

90 I 17 

17 I 30 

161 t 9 

136 I 13 

0 IZ 

0 IZ 

0 IZ 

20 I28 

19 1 29 

0 I 32 

239 I 6 

27 I 26 

67 I 20 

158 I 10 

0 IZ 

0 IZ 

74 I 19 

33 / 25 

109 I 15 

60 I22 

323 I 3 

0 IZ 

67 I 21 

0 IZ 

0 IZ 

0 IZ 

26 I 27 

0 IZ 

131 J 14 

646 I1 

0 IZ 

42 I 24 

100 

36 US. Advisory Commission on Intergovernmental Relations 
Table 5-6 

Selective Sales: Motor Fuels-1988 

State 

Capacity Per Capita 

Tax Per Capacity Tax TU 

Base* Capita InderIRank Capacity Revenue 

Alabama 2,477 $83.35 113 I 16 $342.0 $308.1 

Alaska 274 72.12 98 I 36 37.9 33.7 

Arizona 1,983 78.61 107 / 26 273.8 314.9 

Arkansas 1,622 93.44 127 I 4 223.9 217.2 

California 14,357 69.97 95 I 42 1,981.9 1,292.3 

Colorado 1,704 71.28 97 I 38 235.2 300.0 

Connecticut 1,572 67.13 91 I 44 217.0 292.5 

Delaware 396 82.89 113 I 17 54.7 81.4 

District of Columbia 201 45.19 61 I 51 27.7 27.5 

Florida 6,582 73.65 100 I 32 908.6 1,062.7 

Georgia 4,309 93.83 128 I 3 594.8 411.7 

Hawaii 382 48.12 65 I 49 52.7 85.1 

Idaho 55 1 75.87 103 I 27 76.1 95.2 

Illinois 5,621 66.8 1 91 I 45 775.9 847.8 

Indiana 3,305 82.06 112 I 18 456.2 401.5 

IOWa 1,676 81.77 111 / 20 231.4 266.1 

Kansas 1,587 87.75 119 I 9 219.0 170.0 

Kentucky 2,312 85.66 117 I 12 3 19.2 322.7 

Louisiana 2,402 75.23 102 1 29 331.6 366.8 

Maine 75 1 85.98 117 I 11 103.7 105.8 

Maryland 2,379 70.99 97 I 40 328.4 441.6 

Massachusetts 2,775 65.03 88 I46 383.0 305.5 

Minnesota 2,363 75.73 103 I 28 326.3 391.7 

Mississippi 1,545 81.42 111 I 21 213.3 234.6 

Missouri 3,262 87.60 119 I 10 450.3 339.8 

Montana 547 93.86 128 I 2 75.6 102.4 

Nebraska 970 83.54 114 / 15 133.9 165.8 

Nevada 699 91.52 124 I 7 96.5 121.6 

New Hampshire 571 72.64 99 I 34 78.8 83.0 

New Jersey 3,843 68.73 93 I 43 530.4 330.9 

New Mexico 1,001 91.54 125 I 6 138.2 138.7 

New York 6,231 48.03 65 1 50 860.1 500.5 

North Carolina 3,856 82.03 112 1 19 532.3 596.6 

North Dakota 443 91.71 125 I 5 61.2 63.7 

Ohio 5,721 72.68 99 I 33 789.7 811.4 

Oklahoma 1,980 84.50 115 I 14 273.3 311.4 

Oregon 1,623 80.94 110 I 23 224.0 174.5 

Pennsylvania 5,545 63.80 87 I 47 765.4 969.1 

South Carolina 1,859 74.05 101 / 30 256.6 306.0 

South Dakota 473 91.44 124 I 8 65.3 61.8 

Tennessee 3,035 85.55 116 1 13 419.0 503.5 

TaraS 9,841 80.70 110 I 24 1,358.5 1,473.8 

Utah 905 73.92 101 1 31 125.0 129.4 

Vermont 327 81.00 110 I 22 45.2 42.4 

Michigan 4,753 71.00 97 I 39 656.1 687.3 

Rhode Island 432 60.00 82 I 48 59.6 54.8 

Viginia 3,509 80.57 110 I 25 484.5 593.7 

Washington 2,444 72.53 99 I 35 337.4 435.5 

West Virginia 971 71.48 97 I 37 134.1 167.7 

Wisconsin 2,475 70.70 96 I 41 341.6 491.3 

Wyoming 456 131.26 179 I 1 63.0 36.8 

US Total 130,899 $73.52 100 $18,069.7 $18,069.7 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

Representative Rate = $0.14 per gallon. 

'Tax base is motor fuel sales in millions of gallons, excluding use by state and local governments. 

Source: Price Waterhouse 

Revenue 

Per 

Capita 

$75.10 

64.14 

90.42 

90.66 

45.63 

90.92 

90.51 

123.34 

44.92 

86.13 

64.95 

77.68 

94.92 

73.01 

72.22 

94.03 

68.12 

86.62 

83.23 

87.71 

95.46 

5 1.87 

74.38 

90.91 

89.54 

66.11 

127.21 

103.43 

115.38 

76.51 

42.87 

91.86 

27.95 

91.94 

95.45 

74.68 

96.28 

63.03 

80.77 

55.15 

88.31 

86.62 

102.80 

87.55 

76.51 

76.05 

98.73 

93.61 

89.37 

101.68 

76.62 

$73.52 

Tax 

Effort 

Index/Rank 

90 140 

89 I 41 

115 I 19 

97 I 36 

65 I 48 

128 I 8 

135 I 5 

149 I 2 

99 I 35 

117 1 18 

69 I 47 

161 I 1 

125 I 11 

109 I 25 

88 I 42 

115 I u1 

78 I 45 

101 I 33 

111 I 23 

102 I 32 

134 I 6 

80 I 43 

105 I 28 

120 I 16 

110 I 24 

75 I 46 

136 I 4 

124 I 13 

126 I 10 

105 I 21 

62 I 49 

100 I 34 

58 I 51 

112 I 22 

104 I 29 

103 I 31 

114 I 21 

78 I 44 

127 I 9 

92 I 39 

119 I 17 

95 I 31 

120 I 15 

108 I 26 

104 I 30 

94 I 38 

123 I 14 

129 I 7 

125 I 12 

144 I 3 

58 I 50 

100 

US. Advisory Commission on Intergovernmental Relations 37 
Table 5-7 

Selective Sales: Insurance Premiums- 1988 

Capacity Per Capita 

Tax Per Capacity Tax Tax State Base* Capita IndexlRank Capacity Revenue 

Alabama $5,470 $24.87 88 I 30 $1020 $138.5 Alaska 869 30.87 110 1 12 16.2 23.7 

Arizona 4,830 25.87 92 I 27 90.1 72.4 

California 46,15 1 30.40 108 I 13 861.0 1,152.5 

Colorado 4,48 1 25.33 90 I 29 83.6 82.2 

Arkansas 2,676 20.83 74 I 47 49.9 44.4 

Connecticut 7,434 42.91 152 1 2 138.7 15 1.0 

Delaware 1,377 38.91 138 1 4 25.7 25.2 

District of Columbia 2,295 69.86 248 1 1 42.8 30.2 

Florida 17,528 26.50 94 I 23 327.0 316.3 

Georgia 9,190 27.05 96 I 19 171.4 150.3 

Hawaii 1,874 31.90 113 I 10 35.0 38.9 

Illinois 17,896 28.75 102 1 17 333.8 187.0 

Indiana 7.35 1 24.67 88 I 33 137.1 103.5 

Kansas 3,485 26.04 92 I 26 65.0 72.3 

Kentucky 4,275 21.40 76 1 44 79.7 147.9 

Louisiana 5,603 23.72 84 I 36 104.5 184.8 

Idaho 1,214 22.58 80 I 40 22.7 23.5 

Iowa 4,047 26.68 95 I 22 75.5 81.0 

Maine 1,885 29.16 103 1 16 35.2 33.5 

Maryland 7,304 29.46 105 1 15 136.3 128.1 

Massachusetts 12,938 40.98 145 1 3 241.4 248.1 

Michigan 15,635 31.57 112 1 11 291.7 43.9 

Minnesota 6,096 26.40 94 I 24 113.7 126.8 

Mississippi 2,855 20.33 72 I 48 53.3 76.4 

Missouri 7,690 27.91 99 I 18 143.5 155.4 

Montana 1,011 23.43 83 I 37 18.9 39.5 

Nebraska 2,306 26.83 95 I 21 43.0 34.5 

Nevada 1,292 2287 81 I 39 24.1 46.4 

New Hampshire 2,009 34.54 123 I 7 37.5 35.3 

New Jersey 14,203 34.33 122 I 8 265.0 168.1 

New Mexico 1,630 20.13 71 I 49 30.4 43.5 

New York 33,757 35.16 125 I 6 629.8 489.5 

North Carolina 7,797 22.42 80 I 41 145.5 186.8 

North Dakota 962 26.89 95 I 20 17.9 14.7 

Ohio 14,819 25.44 90 I28 276.5 240.8 

Oklahoma 3,700 21.35 76 I 45 69.0 137.2 

Oregon 3,684 24.83 88 I 31 68.7 58.7 

Pennsylvania 20,527 31.92 113 I 9 382.9 336.4 

Rhode Island 1,901 35.72 127 1 5 35.5 30.4 

South Carolina 4,120 22.18 79 I 43 76.9 83.2 

South Dakota 850 22.22 79 I 42 15.9 23.5 

Tennessee 6,516 24.82 88 I 32 121.6 122.4 

Texas 22,226 24.63 87 I 34 414.6 545.8 

Utah 1,620 17.87 63 I 51 30.2 25.3 

Vermont 884 29.57 105 I 14 16.5 17.2 

Virginia 8,397 26.05 92 I 25 156.6 180.5 

Washington 5,833 23.39 83 1 38 108.8 93.6 

West Virginia 1,917 19.06 68 I 50 35.8 47.2 

Wisconsin 6,337 24.47 87 I 35 118.2 78.4 

US Total $371,292 $28.18 100 $6,926.5 $6,926.5 

Wyoming 544 21.14 75 I 46 10.1 9.7 

Note: 

Representative Rate = 1.87%. 

*Tm base is gross insurance premiums in millions of dollars. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

Per 

Capita 

$33.76 

45.07 

20.80 

18.54 

40.69 

24.92 

46.71 

38.16 

49.29 

25.64 

23.71 

35.47 

23.46 

16.10 

18.62 

28.63 

28.95 

39.70 

41.94 

27.75 

27.69 

42.12 

4.75 

29.43 

29.18 

30.23 

49.08 

21.52 

44.07 

32.53 

21.79 

28.80 

27.33 

28.79 

21.98 

22.17 

42.43 

21.22 

28.04 

30.58 

24.01 

32.89 

25.00 

32.42 

14.95 

30.78 

30.01 

20.12 

25.14 

16.23 

20.28 

$28.18 

Tax 

Effort 

IndexIRank 

136 I 10 

146 I 7 

80 I 43 

89 / 34 

134 / 11 

98 I 27 

109 I 19 

98 I 28 

71 I 47 

97 I 29 

88 I 36 

111 1 17 

104 I 24 

56 I 50 

75 I 46 

107 I 22 

111 I 18 

185 I 4 

177 I 5 

95 I 31 

94 I 33 

103 I 25 

15 I 51 

111 I 16 

144 I 8 

108 I 20 

209 I1 

80 I44 

193 I 3 

94 I 32 

63 I 49 

143 I 9 

78 I 45 

128 I 14 

82 I 42 

87 I 37 

199 I 2 

85 I 40 

88 I 35 

86 I 39 

108 I 21 

148 I 6 

101 I 26 

132 I l3 

84 I 41 

104 I 23 

115 I 15 

86 I 38 

132 I 12 

66 /a 

96 I 30 

100 

38 US. Advisory Commission on Intergovernmental Relations 
Table 5-S 

Selective Sales: Tobacco Products-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

464 

44 

352 

294 

2,s 16 

3 17 

340 

88 

66 

1,453 

781 

61 

87 

1,254 

746 

287 

258 

653 

501 

149 

525 

657 

1,122 

404 

292 

659 

73 

150 

146 

191 

833 

119 

1,908 

944 

61 

1,326 

346 

296 

1,288 

137 

430 

66 

614 

1,630 

94 

71 

?70 

401 

211 

496 

57 

27,027 

Capacity 

Per 

Capita 

$20.91 

15.37 

18.68 

22.71 

16.44 

17.75 

19.45 

24.70 

19.83 

21.79 

22.80 

10.21 

16.12 

19.98 

24.84 

18.74 

19.09 

32.43 

21.03 

22.86 

20.99 

20.65 

22.47 

17.35 

20.60 

23.73 

16.66 

17.34 

25.58 

32.62 

19.97 

14.52 

19.71 

26.90 

16.78 

22.58 

19.82 

19.81 

19.86 

25.45 

22.97 

17.18 

23.18 

17.92 

10.31 

23.48 

23.68 

15.96 

20.83 

19.00 

22.05 

$20.34 

Per Capita 

Capacity 

IndexlRank 

103 

76 

92 

112 

81 

87 

96 

12 1 

97 

107 

112 

50 

79 

98 

122 

92 

94 

159 

103 

112 

103 

10 1 

110 

85 

10 1 

117 

82 

85 

126 

160 

98 

71 

97 

132 

82 

111 

97 

97 

98 

125 

113 

84 

114 

88 

51 

115 

116 

78 

102 

93 

108 

100 

I 22 

I48 

I 37 

I 15 

I 45 

I 39 

I 33 

I7 

I 29 

I 19 

I 14 

I 51 

I46 

I26 

I6 

I 36 

I 34 

I2 

I20 

I 13 

I 21 

I24 

I 17 

I40 

I25 

I8 

I44 

I 41 

I4 

I1 

I 27 

I 49 

I 32 

I3 

I 43 

I 16 

I 30 

I 31 

I28 

I5 

I 12 

I 42 

I 11 

I 38 

I 50 

I 10 

I9 

I 47 

I23 

I 35 

I 18 

TaX 

Capacity 

$85.8 

8.1 

65.1 

54.4 

465.5 

58.6 

62.9 

16.3 

122 

268.8 

144.6 

11.2 

16.2 

232.0 

138.1 

53.0 

47.7 

120.8 

92.7 

27.6 

97.1 

121.6 

207.6 

74.8 

54.0 

122.0 

13.4 

27.8 

27.0 

35.4 

154.1 

21.9 

353.1 

174.6 

11.2 

245.4 

64.1 

54.8 

238.3 

25.3 

79.6 

123 

113.5 

301.6 

17.4 

13.1 

1424 

74.2 

39.1 

91.8 

10.6 

$5,000.4 

Note: 

Representative Rate = $0.185 per package. 

'Tax base is cigarette sales in millions of packs. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$85.5 

8.9 

52.4 

64.5 

253.0 

63.8 

87.2 

12.5 

11.2 

340.1 

91.0 

21.3 

16.3 

323.0 

116.3 

83.2 

59.7 

14.8 

74.8 

40.7 

65.5 

168.5 

264.5 

115.8 

53.3 

105.1 

12.1 

39.0 

14.1 

31.7 

221.8 

18.8 

456.0 

16.2 

16.6 

229.1 

84.5 

70.3 

228.9 

33.3 

30.6 

14.3 

84.0 

417.0 

21.7 

12.3 

39.9 

129.7 

34.2 

147.3 

4.0 

$5,000.4 

Revenue 

Per 

Capita 

$20.85 

16.91 

15.05 

26.91 

8.93 

19.34 

26.98 

18.89 

18.29 

27.57 

14.36 

19.45 

16.20 

27.82 

20.91 

29.40 

23.90 

3.98 

16.97 

33.72 

14.16 

28.60 

28.63 

26.89 

20.36 

20.44 

14.97 

24.33 

13.37 

29.21 

28.74 

12.46 

25.46 

2.50 

24.95 

21.09 

26.12 

25.40 

19.08 

33.55 

8.83 

20.00 

17.15 

24.77 

12.81 

21.96 

6.64 

27.89 

18.24 

30.48 

8.43 

$20.34 

Tax 

Effort 

IndexIRank 

100 I 27 

110 I 24 

81 I 40 

119 I 22 

54 I 45 

109 I 25 

139 I 11 

76 I 41 

92 I 32 

127 I 19 

63 I 44 

190 I 1 

101 I 26 

139 1 10 

84 I38 

157 I 4 

125 I 20 

12 I 50 

81 I 39 

148 I 7 

67 I 43 

139 I 12 

127 1 18 

155 I 5 

99 I28 

86 I 36 

90 I 33 

140 I 9 

52 I 46 

90 I 34 

144 I 8 

86 I 37 

129 I 16 

9 I 51 

149 I 6 

93 I 31 

132 1 15 

128 I 17 

96 I 29 

132 I 14 

38 I 47 

116 I 23 

74 I 42 

138 I 13 

124 I 21 

94 I 30 

28 I 49 

175 I 2 

88 I 35 

160 I 3 

38 I 48 

100 

U.S. Advisory Commission on Intergovernmental Relations 39 
Table 5-9 

Selective Sales: Amusements-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Mary 1 and 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

$350 

90 

569 

213 

20,846 

855 

827 

116 

274 

4,163 

927 

254 

84 

2,665 

642 

3 15 

240 

357 

427 

157 

858 

1,237 

1,563 

737 

129 

818 

109 

174 

5,549 

277 

4,428 

210 

7,888 

690 

38 

1,790 

330 

382 

1,785 

169 

373 

62 

738 

2,432 

253 

3 12 

787 

830 

16 1 

576 

54 

$70,112 

Capacity 

Per 

Capita 

$0.84 

1.69 

1.61 

0.88 

7.24 

2.55 

2.52 

1.72 

4.39 

3.32 

1.44 

2.28 

0.83 

2.26 

1.14 

1.10 

0.95 

0.94 

0.95 

1.28 

1.83 

2.07 

1.66 

1.68 

0.48 

1.57 

1.34 

1.07 

51.80 

25 1 

5.64 

1.37 

4.33 

1.05 

0.56 

1.62 

1.00 

1.36 

1.46 

1.68 

1.06 

0.86 

1.48 

1.42 

1.47 

5.50 

1.29 

1.76 

0.85 

1.17 

1.11 

$2.81 

Per Capita 

Capacity 

IndexIHank 

30 

60 

57 

31 

258 

91 

90 

61 

157 

118 

51 

81 

29 

80 

40 

39 

34 

34 

34 

46 

65 

74 

59 

60 

17 

56 

48 

38 

1,846 

89 

201 

49 

154 

37 

20 

58 

36 

48 

52 

60 

38 

31 

53 

51 

52 

196 

46 

63 

30 

42 

39 

100 

I48 

I 17 

I 22 

I 45 

I2 

I8 

I9 

I 16 

I5 

I7 

I 27 

I 11 

I 49 

I 12 

I 35 

I 37 

I 43 

I44 

I 42 

I 33 

I 14 

I 13 

I20 

I 18 

I 51 

I23 

I 31 

1 38 

I1 

I 10 

I3 

I 29 

I6 

I40 

I 50 

I 21 

I 41 

I 30 

I26 

I 19 

I 39 

I46 

I24 

I28 

125 

I4 

I 32 

I 15 

I 47 

I34 

I 36 

Tax 

Capacity 

$3.4 

0.9 

5.6 

21 

205.1 

8.4 

8.1 

1.1 

2.7 

41.0 

9.1 

2.5 

0.8 

26.2 

6.3 

3.1 

24 

3.5 

4.2 

1.5 

8.4 

12.2 

15.4 

7.3 

1.3 

8.0 

1.1 

1.7 

54.6 

2.7 

43.6 

2.1 

77.6 

6.8 

0.4 

17.6 

3.2 

3.8 

17.6 

1.7 

3.7 

0.6 

7.3 

23.9 

25 

3.1 

7.7 

8.2 

1.6 

5.7 

0.5 

$689.8 

Note: 

Representative Rate = 0.98%. 

*Tax base is amusement receipts in millions of dollars. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

TaX 

Revenue 

$0.1 

0.3 

0.8 

0.3 

0.2 

0.6 

16.3 

0.1 

0.0 

10.7 

0.0 

0.0 

0.0 

9.5 

0.3 

11.1 

0.8 

0.8 

0.3 

0.3 

1.6 

10.7 

0.2 

0.0 

0.3 

1.0 

9.1 

6.5 

307.9 

0.5 

262.1 

0.2 

5.0 

3.5 

1.3 

0.0 

1.7 

0.7 

0.3 

0.2 

18.9 

0.1 

0.0 

3.6 

0.0 

0.2 

0.1 

0.3 

0.4 

0.6 

0.0 

$689.8 

Revenue 

Per 

Capita 

$0.01 

0.58 

0.24 

0.14 

0.01 

0.19 

5.05 

0.20 

0.00 

0.87 

0.00 

0.00 

0.00 

0.82 

0.05 

3.92 

0.31 

0.22 

0.07 

0.26 

0.35 

1.81 

0.03 

0.00 

0.13 

0.20 

11.24 

4.06 

292 14 

0.48 

33.96 

0.13 

0.28 

0.54 

1.89 

0.00. 

0.53 

0.26 

0.02 

0.24 

5.46 

0.20 

0.00 

0.21 

0.00 

0.35 

0.02 

0.06 

0.20 

0.13 

0.00 

$2.81 

TaX 

Effort 

IndexIRank 

2 I 39 

34 I 13 

15 I 26 

16 I 24 

0 I 42 

8 I 32 

201 I 8 

12 I 29 

0 IZ 

26 I 16 

0 12 

0 I2 

0 IZ 

36 I 12 

5 I 36 

358 1 6 

33 1 14 

23 1 19 

7 I 33 

20 I20 

19 I 22 

88 I 9 

2 I 41 

0 IZ 

26 I 15 

13 I 28 

841 1 1 

381 I 5 

564 I 3 

19 I 21 

602 I 2 

10 I 31 

6 I 34 

52 I 11 

335 I 7 

0 IZ 

53 I 10 

19 I 23 

2 I40 

14 I 27 

515 I 4 

23 I 18 

0 12 

15 I 25 

0 IZ 

6 I 35 

2 I 38 

4 I 37 

23 I 17 

11 I 30 

0 IZ 

100 

40 U.S. Advisory Commission on Intergovernmental Relations 
Table 5- I0 

Selective Sales: Public Utilities-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOW 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

MiUri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TexaS 

Utah 

Vermont 

Virginia 

Washington 

Wisconsin 

Wyoming 

I West Virginia 

US Total 

TaX 

Base. 

$4,880 

637 

4,656 

2,765 

32,431 

3,827 

4,056 

869 

1,330 

14,391 

7,785 

952 

1,038 

15,709 

6,992 

3,391 

3,093 

4,179 

5,381 

1,236 

5,324 

7,464 

11,371 

5,033 

2.7 15 

5.918 

957 

1,896 

1,347 

1,295 

10,769 

1,668 

21,139 

7,8 14 

734 

14,360 

3543 

2,922 

15,964 

1,113 

4,321 

698 

5,953 

21,804 

1,791 

633 

6,797 

5,061 

1,890 

5,5w 

764 

$298,170 

Capacity Per 

Capita 

$41.89 

42.74 

47.08 

40.64 

40.32 

40.84 

44.20 

46.35 

76.43 

41.08 

43.25 

30.59 

36.46 

47.64 

44.30 

42.20 

43.64 

39.50 

43.00 

36.09 

40.53 

44.63 

43.34 

41.15 

36.50 

40.55 

41.87 

41.65 

45.02 

42.03 

49.14 

38.90 

41.57 

42.41 

38.73 

46.55 

38.59 

37.17 

46.86 

39.48 

43.92 

34.44 

42.80 

45.61 

37.31 

39.96 

39.81 

38.31 

35.47 

40.18 

56.09 

$42.72 

Per Capita 

Capacity 

IndexlKank 

98 I 24 

100 I 20 

110 I 5 

95 I 31 

94 I 34 

96 I 30 

103 I 13 

108 I 8 

179 I 1 

96 I 29 

101 1 17 

72 I 51 

85 1 47 

112 I 4 

104 I 12 

99 I 22 

102 I 15 

92 I 38 

101 I 18 

84 I48 

95 I 33 

104 I 11 

101 I 16 

96 I 28 

85 I 46 

95 I 32 

98 I 25 

97 I 26 

105 I 10 

98 I 23 

115 I 3 

91 I 40 

97 I 27 

99 I 21 

91 I 41 

109 I 7 

90 I 42 

07 I 45 

110 I 6 

92 I 39 

103 I 14 

81 I 50 

100 I 19 

107 I 9 

87 I 44 

94 I 36 

93 I 37 

90 I 43 

83 I 49 

94 I 35 

131 I 2 

100 

Tax 

Capacity 

$171.9 

22.4 

164.0 

97.4 

1,142.1 

134.8 

142.9 

30.6 

46.8 

506.8 

274.2 

33.5 

36.6 

553.2 

246.3 

119.4 

108.9 

147.2 

189.5 

43.5 

187.5 

262.9 

400.5 

177.3 

95.6 

208.4 

33.7 

66.8 

47.4 

45.6 

379.3 

58.7 

744.4 

275.2 

25.8 

505.7 

124.8 

102.9 

562.2 

39.2 

152.2 

24.6 

209.7 

767.9 

63.1 

22.3 

239.4 

178.2 

66.5 

194.1 

26.9 

$10,500.8 

Note: 

Representative Rate = 3.52%. 

'Tax base is public utility sales in millions of dollars. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$263.2 

2.2 

141.1 

45.0 

1,031.0 

53.8 

254.8 

17.9 

73.1 

930.9 

88.8 

79.4 

4.6 

1,152.7 

0.0 

5.2 

57.4 

55.7 

99.5 

29.4 

206.3 

0.0 

50.4 

128.2 

20.8 

246.1 

10.5 

15.7 

24.9 

7.1 

1,004.2 

24.3 

1,245.8 

226.1 

13.0 

588.2 

68.7 

66.4 

486.3 

54.1 

60.3 

1.0 

39.2 

583.2 

39.5 

21.1 

388.8 

309.6 

31.6 

149.7 

3.9 

$10,500.8 

Revenue 

Per 

Capita 

$64.14 

4.18 

40.52 

18.78 

36.40 

16.32 

78.84 

27.20 

119.21 

75.45 

14.01 

72.41 

4.62 

99.26 

0.00 

1.84 

23.01 

14.96 

22.58 

24.40 

44.60 

0.00 

5.45 

29.76 

7.95 

47.87 

13.04 

9.82 

23.60 

6.52 

130.12 

16.11 

69.56 

34.84 

19.48 

54.14 

21.25 

23.99 

40.53 

54.49 

17.41 

1.40 

8.00 

34.65 

23.36 

37.75 

64.66 

66.54 

16.83 

30.98 

8.13 

$42.72 

Tan 

Effort 

Inden/Rank 

153 1 10 

10 I 47 

86 I 18 

46 I 33 

90 I 16 

40 I 35 

178 I 5 

59 I 26 

156 I 9 

184 I 4 

32 I 38 

237 I 2 

13 I 45 

208 I 3 

0 IZ 

4 I48 

53 I 28 

38 I 37 

53 I 29 

68 I23 

110 I 14 

0 IZ 

13 I 46 

72 I 22 

22 I 41 

118 I 12 

31 I 39 

24 I40 

52 I 30 

16 I 43 

265 I 1 

41 I 34 

167 I 7 

82 I 19 

50 I 31 

116 I 13 

55 I 27 

65 I 24 

87 I 17 

138 1 11 

40 I 36 

4 I 49 

19 I 42 

76 I 21 

63 I 25 

94 I 15 

162 I 8 

174 I 6 

47 I 32 

77 I20 

14 1 44 

100 

US. Advisory Commission on Intergovernmental Relations 41 
Table 5-11 

Selective Sales: Alcoholic Beverages, Total - 1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

Tax Per 

Base' Capita 

$10.45 

17.65 

15.95 

9.35 

15.71 

14.91 

16.42 

17.96 

28.16 

17.79 

13.71 

14.80 

10.98 

14.53 

11.64 

10.37 

9.88 

10.11 

12.84 

14.70 

15.62 

17.19 

13.89 

14.22 

10.96 

12.38 

14.05 

12.03 

29.58 

26.85 

15.11 

13.10 

14.22 

11.78 

13.74 

11.13 

9.55 

13.39 

11.73 

16.46 

14.20 

11.98 

10.84 

12.26 

7.12 

16.52 

12.51 

13.82 

8.67 

15.86 

13.28 

$13.78 

Per Capita 

Capacity 

IndexIRan k 

76 

128 

116 

68 

114 

108 

119 

130 

204 

129 

100 

107 

80 

106 

84 

75 

72 

73 

93 

107 

113 

125 

10 1 

103 

80 

90 

102 

87 

215 

195 

110 

95 

103 

86 

100 

81 

69 

97 

85 

120 

103 

87 

79 

89 

52 

120 

91 

100 

63 

115 

96 

100 

I44 

I6 

I 11 

I 49 

I 13 

I 16 

I 10 

I4 

I2 

I5 

I 27 

I 17 

I 41 

I 19 

I 39 

I 45 

I 47 

I46 

I 31 

I 18 

I 14 

I7 

I24 

I 21 

I 42 

I 33 

I23 

I 35 

I1 

I3 

I 15 

I 30 

I20 

I 37 

I26 

I40 

I48 

I28 

I 38 

I9 

I 22 

I 36 

I 43 

I 34 

I 51 

I8 

I 32 

I25 

I 50 

I 12 

I 29 

Tax 

Capacity 

$42.9 

9.3 

55.5 

22.4 

445.0 

49.2 

53.1 

11.9 

17.3 

219.5 

86.9 

16.2 

11.0 

168.8 

64.7 

29.4 

24.7 

37.7 

56.6 

17.7 

72.3 

101.3 

128.3 

61.3 

28.7 

63.7 

11.3 

19.3 

31.2 

29.1 

116.6 

19.8 

254.7 

76.5 

9.2 

121.0 

30.9 

37.1 

140.7 

16.3 

49.2 

8.6 

53.1 

206.3 

120 

9.2 

75.2 

64.3 

16.3 

76.6 

6.4 

$3,385.9 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

*No combined tax base can be reported; see tables for distilled spirits, wine, and beer. 

Source: Price Waterhouse 

Tax 

Revenue 

$140.8 

13.5 

41.2 

25.9 

128.7 

22.0 

31.5 

5.0 

5.7 

453.2 

205.3 

38.2 

9.2 

110.6 

35.7 

12.6 

47.3 

49.4 

53.5 

34.0 

28.0 

78.4 

120.1 

55.9 

36.3 

23.9 

13.2 

15.9 

11.1 

11.4 

55.2 

17.5 

175.1 

148.8 

5.6 

67.4 

55.4 

10.9 

138.4 

7.8 

107.1 

9.0 

134.4 

315.5 

16.3 

14.7 

95.4 

102.0 

12.1 

38.6 

1.2 

$3,385.9 

Revenue 

Per 

Capita 

$34.32 

25.71 

11.83 

10.81 

4.54 

6.67 

9.75 

7.58 

9.30 

36.73 

32.39 

34.85 

9.17 

9.52 

6.42 

4.45 

18.95 

13.26 

12.14 

28.19 

6.05 

13.31 

13.00 

1298 

13.85 

4.65 

16.40 

9.92 

10.53 

10.51 

7.15 

11.59 

9.78 

22.93 

8.40 

6.20 

17.13 

3.94 

11.54 

7.85 

30.91 

12.61 

27.44 

18.74 

9.64 

26.34 

15.87 

21.93 

6.45 

7.99 

2.50 

$13.78 

Tax 

Effort 

IndexIRank 

328 

146 

74 

116 

29 

45 

59 

42 

33 

206 

236 

236 

84 

66 

55 

43 

192 

13 1 

95 

192 

39 

77 

94 

91 

126 

38 

117 

82 

36 

39 

47 

88 

69 

195 

61 

56 

179 

29 

98 

48 

218 

105 

253 

153 

135 

159 

127 

159 

74 

50 

19 

100 

i1 

I 14 

I 31 

120 

I 50 

I 41 

I 35 

I 43 

148 

16 

13 

14 

I 27 

I 33 

I 37 

I 42 

18 

I 16 

123 

19 

I 45 

I 29 

124 

125 

I 18 

146 

I 19 

128 

I 47 

144 

140 

126 

I 32 

17 

I 34 

I 36 

I 10 

I 49 

122 

I 39 

15 

I 21 

12 

IW 

115 

I 11 

I 17 

I 12 

130 

I 38 

I 51 

42 US. Advisory Commission on Intergovernmental Relations 
Table 5-12 

Alcoholic Beverages: Distilled Spirits--1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

4,799 

1,153 

5,848 

2,374 

48,698 

5,760 

6,949 

1,534 

2,473 

25,707 

10,883 

1,592 

1,072 

18,942 

7,138 

2,729 

2,688 

4,313 

6,146 

2,142 

9,137 

12,636 

14,978 

7,446 

3,226 

6,805 

1,160 

1,994 

4,101 

4,115 

14,245 

1,883 

30,692 

8,723 

1,103 

11,465 

3,432 

3,824 

13,719 

1,918 

5,899 

1,033 

5,772 

18,378 

1,388 

1,014 

8,017 

6,939 

1,489 

7,988 

744 

378,203 

Capacity 

Per 

Capita 

$5.30 

9.94 

7.60 

4.49 

7.79 

7.90 

9.74 

10.52 

18.27 

9.43 

7.77 

6.58 

4.84 

7.39 

5.8 1 

4.37 

4.88 

5.24 

6.31 

8.04 

8.94 

9.71 

7.34 

7.83 

5.58 

5.99 

6.52 

5.63 

17.62 

17.17 

8.36 

5.65 

7.76 

6.09 

7.49 

4.78 

4.8 1 

6.26 

5.18 

8.75 

7.71 

6.55 

5.34 

4.94 

3.72 

8.23 

6.04 

6.75 

3.59 

7.49 

7.02 

$6.97 

Per Capita 

Capacity 

IndexJKank 

76 

143 

109 

64 

112 

113 

140 

15 1 

262 

135 

112 

94 

69 

106 

83 

63 

70 

75 

91 

115 

128 

139 

105 

112 

80 

86 

94 

81 

253 

246 

120 

81 

111 

87 

107 

69 

69 

90 

74 

126 

111 

94 

77 

71 

53 

118 

87 

97 

52 

107 

10 1 

100 

I40 

I5 

I 20 

I48 

I 16 

1 14 

I6 

I4 

I1 

I8 

I 17 

I 27 

I 45 

123 

I 35 

I 49 

I44 

I 41 

I 30 

I 13 

I9 

I7 

I 24 

I 15 

I 38 

I 34 

I 29 

I 37 

I2 

I3 

I 11 

I 36 

I 18 

I 32 

I 21 

I 47 

I46 

I 31 

I 42 

I 10 

I 19 

I28 

I 39 

I 43 

I 50 

I 12 

I 33 

I26 

I 51 

I 22 

I 25 

Tax 

Capacity 

$21.7 

5.2 

26.5 

10.7 

220.5 

26.1 

31.5 

6.9 

11.2 

116.4 

49.3 

7.2 

4.9 

85.8 

32.3 

12.4 

12.2 

19.5 

27.8 

9.7 

41.4 

57.2 

67.8 

33.7 

14.6 

30.8 

5.3 

9.0 

18.6 

18.6 

64.5 

8.5 

139.0 

39.5 

5.0 

51.9 

15.5 

17.3 

62.1 

8.7 

26.7 

4.7 

26.1 

83.2 

6.3 

4.6 

36.3 

31.4 

6.7 

36.2 

3.4 

$1,712.5 

Note: 

Representative Rate = $4.53 per gallon. 

Z = Zero revenue reported. 

Tax base is distilled spirits sales in thousands of gallons. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$47.3 

7.0 

17.7 

10.1 

98.1 

13.2 

21.2 

3.3 

3.8 

163.6 

53.1 

9.2 

4.9 

64.3 

18.6 

0.0 

19.7 

18.7 

14.9 

14.9 

14.1 

52.0 

66.8 

38.2 

11.7 

13.8 

8.5 

5.9 

6.6 

0.1 

43.2 

7.2 

141.2 

80.8 

28 

23.3 

30.4 

0.0 

86.1 

4.5 

42.8 

4.4 

31.6 

222.0 

6.9 

9.7 

45.1 

79.9 

2.1 

26.4 

0.8 

$1,712.5 

Revenue 

Per 

Capita 

$11.53 

13.33 

5.08 

4.22 

3.46 

4.00 

6.56 

5.00 

6.20 

13.26 

8.38 

8.39 

4.89 

5.54 

3.35 

0.00 

7.89 

5.02 

3.38 

12.35 

3.05 

8.83 

7.23 

8.87 

4.47 

2.68 

10.56 

3.68 

6.26 

0.09 

5.60 

4.77 

7.88 

12.45 

4.20 

2.14 

9.40 

0.00 

7.18 

4.53 

12.35 

6.16 

6.45 

13.19 

4.08 

17.38 

7.50 

17.18 

1.12 

5.46 

1.67 

$6.97 

Tax 

Effort 

IndedRank 

218 

134 

67 

94 

44 

51 

67 

48 

34 

141 

108 

128 

101 

75 

58 

0 

162 

96 

54 

154 

34 

91 

98 

113 

80 

45 

162 

65 

36 

1 

67 

84 

102 

205 

56 

45 

196 

0 

139 

52 

160 

94 

121 

267 

110 

211 

124 

254 

31 

73 

24 

100 

13 

I 13 

I 33 

I25 

I 43 

I 39 

I 31 

I40 

I46 

I 11 

I 19 

I 14 

I 21 

I29 

I 35 

12 

I7 

I23 

I 37 

I 10 

I 45 

I26 

I22 

I 17 

128 

I 42 

I8 

I 34 

I44 

I 49 

I 32 

I 27 

I20 

I5 

I 36 

I 41 

I6 

IZ 

I 12 

I 38 

I9 

I24 

I 16 

I1 

I 18 

I4 

I 15 

12 

I 41 

I 30 

I48 

U.S. Advisory Commission on Intergovernmental Relations 43 
Table 5-13 

Alcoholic Beverages: Beer--1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base+ 

2,569 

442 

3,299 

1,458 

21,511 

2,575 

2,158 

547 

530 

11,699 

4,432 

1,006 

68 1 

9,367 

3,923 

2,097 

1,550 

2,297 

3,501 

890 

3,439 

4,580 

6,924 

3,180 

1,851 

3,915 

7 17 

1,255 

1,335 

1,193 

5,204 

1,326 

11,979 

4,201 

5 19 

8,313 

1,913 

2,021 

9,777 

811 

2,680 

484 

3,396 

14,953 

696 

485 

4,523 

3,256 

1,215 

4,83 1 

365 

187,874 

Capacity 

Per 

Capita 

$4.49 

6.03 

6.79 

4.36 

5.44 

5.59 

4.78 

5.94 

6.19 

6.79 

5.01 

6.58 

4.87 

5.78 

5.06 

5.31 

4.45 

4.42 

5.69 

5.29 

5.33 

5.57 

5.37 

5.29 

5.06 

5.46 

6.38 

5.61 

9.08 

7.87 

4.83 

6.29 

4.79 

4.64 

5.58 

5.48 

4.24 

5.23 

5.84 

5.85 

5.54 

4.86 

4.97 

6.36 

2.95 

6.23 

5.39 

5.01 

4.64 

7.16 

5.45 

$5.48 

Per Capita 

Capacity 

IndedRank 

82 1 46 

110 I 12 

124 I 5 

80 I 49 

99 I26 

102 I 19 

87 I 43 

108 I 13 

113 1 11 

124 I 4 

91 I 37 

120 I 6 

89 I 39 

106 I 16 

92 I 35 

97 I 30 

81 I 47 

81 I 48 

104 I 17 

97 I 31 

97 I 29 

102 I 21 

98 I 28 

97 I 32 

92 I 34 

100 I 24 

117 1 7 

102 I 18 

166 I 1 

144 I 2 

88 1 41 

115 I 9 

88 I 42 

85 I 44 

102 I 20 

100 J 23 

n I 50 

96 I 33 

107 I 15 

107 I 14 

101 I 22 

89 I 40 

91 I 38 

116 I 8 

54 I 51 

114 1 10 

98 I 27 

92 J 36 

85 I 45 

131 I 3 

loo I 25 

100 

Tax 

Capacity 

$18.4 

3.2 

23.6 

10.4 

154.1 

18.4 

15.5 

3.9 

3.8 

83.8 

31.8 

7.2 

4.9 

67.1 

28.1 

15.0 

11.1 

16.5 

25.1 

6.4 

24.6 

328 

49.6 

22.8 

13.3 

28.0 

5.1 

9.0 

9.6 

8.5 

37.3 

9.5 

85.8 

30.1 

3.7 

59.6 

13.7 

14.5 

70.0 

5.8 

19.2 

3.5 

24.3 

107.1 

5.0 

3.5 

32.4 

23.3 

8.7 

34.6 

2.6 

$1,346.0 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

Representative Rate= $7.16 per barrel. 

*Tax base is beer sales in thousands of barrels. 

Source: Price Waterhouse 

Tax 

Revenue 

$85.6 

5.1 

16.0 

13.7 

26.3 

6.6 

6.8 

1.1 

1.2 

212.5 

131.8 

25.2 

3.3 

33.7 

13.7 

9.7 

23.4 

26.5 

37.0 

15.8 

9.6 

15.4 

43.7 

14.1 

23.7 

7.3 

3.0 

8.3 

2.8 

10.9 

5.2 

7.4 

23.7 

59.6 

2.4 

38.1 

19.9 

4.9 

27.6 

2.1 

57.9 

3.8 

96.1 

86.6 

7.6 

3.8 

38.6 

8.8 

8.4 

9.5 

0.2 

$1,346.0 

Revenue 

Per 

Capita 

$20.86 

9.71 

4.59 

5.72 

0.93 

2.00 

2.10 

1.67 

1.96 

17.22 

20.79 

22.99 

3.29 

2.90 

2.46 

3.43 

9.38 

7.11 

8.40 

13.10 

2.08 

2.61 

4.73 

3.27 

9.05 

1.42 

3.73 

5.18 

2.66 

10.05 

0.67 

4.90 

1.32 

9.18 

3.60 

3.51 

6.15 

1.77 

2.30 

2.11 

16.71 

5.32 

19.62 

5.14 

4.49 

6.81 

6.42 

1.89 

4.48 

1.97 

0.42 

$5.48 

Tax 

Effort 

IndexIRank 

465 

161 

68 

13 1 

17 

36 

44 

28 

32 

254 

415 

350 

68 

50 

49 

65 

211 

16 1 

148 

248 

39 

47 

88 

62 

179 

26 

58 

92 

29 

128 

14 

78 

28 

198 

65 

64 

145 

34 

39 

36 

302 

110 

395 

81 

152 

109 

119 

38 

97 

27 

8 

100 

I1 

I 12 

I26 

I 16 

I 49 

I 41 

I 36 

I 45 

I 43 

I6 

I2 

I4 

I 27 

I 33 

I 34 

128 

I8 

I 11 

I 14 

I7 

I 38 

I 35 

I23 

I 31 

I 10 

148 

I 32 

I22 

144 

I 17 

I50 

I25 

146 

I9 

I29 

I30 

115 

I 42 

I 37 

I40 

I5 

I 19 

I3 

124 

I 13 

I20 

I 18 

I 39 

I 21 

I 47 

I 51 

44 US. Advisory Commission on Intergovernmental Relations 
Table 5-14 

Alcoholic Beverages: Wine- 1988 

State 

Capacity 

Tax Per 

Base* Capita 

Alabama 4,596 $0.67 

Alaska 1,469 1.67 

Arizona 9,099 1.56 

Arkansas 2,005 0.50 

California 118,115 2.49 

Colorado 7,830 1.41 

Connecticut 10,322 1.90 

Delaware 1,653 1.49 

District of Columbia 3,809 3.70 

Florida 32,411 1.57 

Georgia 9,847 0.93 

Hawaii 3,018 1.64 

Idaho 2,136 1.27 

Illinois 26,695 1.37 

Indiana 7,171 0.77 

Iowa 3,320 0.70 

Kansas 2,307 0.55 

Kentucky 2,828 0.45 

Louisiana 6,193 0.84 

Maine 2,765 1.37 

Maryland 103 16 1.35 

Massachusetts 18,846 1.91 

Michigan 18,274 1.18 

Minnesota 7,982 1.10 

Mississippi 1,429 0.33 

MiSSOUri 8,039 0.93 

Montana 1,546 1.14 

Nebraska 2,113 0.79 

Nevada 5,109 2.89 

New Hampshire 3,286 1.80 

New Jersey 24,833 1.92 

New Mexico 2,952 1.16 

New York 50,250 1.67 

North Carolina 11,526 1.06 

North Dakota 755 0.67 

Ohio 15,936 0.87 

Oklahoma 2,750 0.51 

Oregon 8,845 1.90 

Pennsylvania 14,295 0.71 

Rhode Island 3,104 1.86 

South Carolina 5,519 0.95 

South Dakota 689 0.58 

Tennessee 4,397 0.53 

TscaS 26,845 0.95 

Utah 1,291 0.45 

Vermont 1,928 2.06 

Virginia 10,892 1.08 

Washington 16,040 2.05 

West Virginia 1,375 0.44 

Wmnsin 9,817 1.21 

Wyoming 654 0.81 

US Total 549,422 $1.33 

Note: 

Representative Rate = $0.60 per gallon. 

Tax base is wine sales in thousands of gallons. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total am 

Per Capita 

Capacity Tax TaX 

IndedKank Capacity Revenue 

50 I 42 $2.7 $7.9 

125 I 13 0.9 1.4 

117 1 16 5.4 7.5 

37 I 47 1.2 2.1 

187 I 3 70.4 4.3 

106 I 18 4.7 2.2 

143 I 9 6.2 3.5 

112 1 17 1.0 0.6 

278 I 1 2.3 0.7 

69 I 33 5.9 20.4 

123 1 14 1.8 3.8 

95 I 22 1.3 1.0 

103 I 19 15.9 12.6 

58 I 38 4.3 3.4 

52 I 40 2.0 2.9 

41 I 44 1.4 4.2 

34 I 49 1.7 4.2 

63 I 35 3.7 1.6 

103 I 20 1.6 3.3 

102 I 21 6.3 4.3 

143 I 7 11.2 11.0 

88 I 24 10.9 9.6 

83 I 27 4.8 3.6 

24 I 51 0.9 0.9 

70 I 32 4.8 2.8 

86 I 26 0.9 1.7 

59 I 37 1.3 1.7 

217 1 2 3.0 1.7 

135 1 11 2.0 0.4 

144 I 6 14.8 6.8 

87 I 25 1.8 2.9 

126 I 12 29.9 10.2 

79 I 29 6.9 8.4 

51 I 41 0.4 0.4 

66 I 34 9.5 6.0 

38 I 46 1.6 5.1 

143 I 8 5.3 6.0 

53 I 39 8.5 24.7 

140 I 10 1.8 1.2 

71 I 31 3.3 6.4 

43 I 43 0.4 0.8 

40 I 45 2.6 6.7 

71 I 30 16.0 6.9 

34 I 48 0.8 1.8 

155 1 4 1.1 1.2 

81 I 28 6.5 11.7 

154 t 5 9.6 13.3 

33 I 50 0.8 1.6 

91 I 23 5.8 2.7 

61 I 36 0.4 0.2 

100 $327.4 $327.4 

118 1 15 19.3 n. 1 

iounts are in millions of dollars. 

Revenue 

Per 

Capita 

$1.93 

2.67 

2.15 

0.88 

0.15 

0.67 

1.08 

0.91 

1.14 

6.25 

3.22 

3.47 

1.00 

1.08 

0.61 

1.02 

1.68 

1.13 

0.36 

2.74 

0.93 

1.87 

1.04 

0.84 

0.34 

0.54 

2.11 

1.06 

1.61 

0.37 

0.88 

1.92 

0.57 

1.29 

0.60 

0.55 

1.58 

2.17 

2.06 

1.21 

1.85 

1.12 

1.37 

0.41 

1.06 

2.15 

1.95 

2.86 

0.85 

0.56 

0.42 

$1.33 

TaX 

Effort 

IndexlRank 

288 I6 

160 I 19 

138 1 22 

176 1 17 

6 1 51 

47 I 43 

57 I 40 

61 I 38 

31 I 49 

399 I 1 

348 I 2 

211 I 10 

79 I 33 

79 I 32 

80 I 31 

147 I 20 

306 I 4 

249 I 8 

43 I 46 

200 I 11 

69 I 35 

98 I 28 

88 I 30 

76 I 34 

106 I 26 

58 I 39 

185 I 15 

135 I 23 

56 I 41 

20 I50 

46 I 45 

165 I 18 

34 I 48 

122 I 24 

89 I 29 

63 I 37 

311 I 3 

114 I 25 

290 I 5 

65 I 36 

195 I 14 

195 I 13 

256 I 7 

43 I 47 

234 I 9 

104 I 27 

180 I 16 

139 I 21 

195 I 12 

46 I44 

51 I 42 

100 

U.S. Advisory Commission on Intergovernmental Relations 45 
Table 5-15 

All License Taxes--1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

TaX Per 

Base* Capita 

$57.87 

60.20 

54.09 

48.83 

47.24) 

62.01 

44.00 

50.31 

25.33 

55.10 

55.48 

37.43 

73.10 

42.44 

49.61 

6252 

60.14 

52.50 

49.40 

52.96 

46.25 

39.03 

51.60 

50.84 

44.5 1 

53.69 

82.41 

61.13 

55.25 

54.47 

60.42 

35.56 

49.84 

79.24 

47.70 

55.97 

59.65 

4205 

42.44 

45.68 

79.42 

52.53 

50.56 

50.24 

58.61 

49.72 

58.67 

49.10 

55.10 

83.49 

$49.20 

42.28 

Per Capita 

Capacity 

IndedKank 

118 

122 

110 

99 

96 

126 

89 

102 

51 

112 

113 

76 

149 

86 

10 1 

127 

122 

107 

100 

108 

94 

79 

105 

103 

90 

109 

168 

124 

112 

111 

86 

123 

72 

101 

16 1 

97 

114 

12 1 

85 

86 

93 

16 1 

107 

103 

102 

119 

10 1 

119 

100 

112 

170 

100 

I 15 

I 10 

I22 

I 37 

I 39 

I7 

I 43 

I 30 

I 51 

120 

I 17 

I 49 

I5 

I 45 

I 34 

I6 

I 11 

I26 

I 35 

I24 

I40 

I48 

I 27 

I28 

I 42 

I23 

I2 

I8 

I 18 

I 21 

I46 

I9 

I 50 

I 32 

I4 

I 38 

I 16 

I 12 

I 47 

I44 

I 41 

I3 

I25 

I 29 

I 31 

I 14 

I 33 

I 13 

I36 

I 19 

I1 

Tax 

Capacity 

$237.4 

31.6 

188.4 

117.0 

1,336.9 

204.6 

142.2 

33.2 

15.5 

679.8 

351.7 

41.0 

73.3 

492.9 

275.8 

176.9 

150.1 

195.6 

217.7 

63.9 

213.9 

229.9 

476.8 

219.0 

116.6 

276.0 

66.3 

98.0 

58.2 

59.1 

326.3 

91.2 

636.9 

323.4 

52.9 

518.2 

181.0 

165.1 

504.5 

42.1 

158.3 

56.7 

257.3 

851.1 

84.9 

32.7 

299.0 

2729 

92.1 

266.3 

40.1 

$12,0926 

Note: 

*No combined tax base can be reported; see tables for particular licenses. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$148.0 

37.2 

216.2 

90.7 

1,229.7 

139.1 

225.0 

228.6 

23.5 

544.2 

116.1 

43.7 

53.1 

783.2 

156.4 

222.9 

100.5 

110.6 

104.7 

75.4 

153.9 

204.8 

503.6 

320.7 

94.1 

235.5 

65.7 

71.7 

70.6 

62.2 

497.9 

115.3 

629.0 

275.3 

39.6 

701.2 

270.4 

236.2 

519.0 

33.0 

94.9 

38.0 

223.8 

945.8 

60.5 

39.8 

367.7 

223.5 

84.3 

209.4 

56.2 

$12,092.6 

Revenue 

Per 

Capita 

$36.06 

70.95 

62.08 

37.86 

43.42 

42 15 

69.63 

346.32 

38.32 

44.10 

18.32 

39.83 

52.93 

67.44 

28.13 

78.77 

40.28 

29.69 

23.76 

62.49 

33.28 

34.77 

54.51 

74.45 

35.93 

45.82 

81.57 

44.70 

66.97 

57.32 

64.5 1 

76.35 

35.12 

42.42 

59.38 

64.54 

83.62 

85.32 

43.26 

33.25 

27.39 

53.28 

45.69 

56.18 

35.76 

71.36 

61.15 

48.05 

44.96 

43.34 

117.17 

$49.20 

Tax 

Effort 

Indem/Rank 

62 

118 

115 

78 

92 

68 

158 

688 

15 1 

80 

33 

106 

72 

159 

57 

126 

67 

57 

48 

118 

72 

89 

106 

146 

81 

85 

99 

73 

12 1 

105 

153 

126 

99 

85 

75 

135 

149 

143 

103 

78 

60 

67 

87 

111 

71 

122 

123 

82 

92 

79 

140 

100 

i46 

I 17 

I 18 

I 37 

126 

I 43 

13 

11 

15 

134 

I 51 

120 

140 

12 

148 

I 12 

I 45 

I 49 

I 50 

I 16 

I 41 

128 

I 21 

17 

I 33 

130 

124 

I 39 

I 15 

122 

14 

I 11 

125 

I 31 

138 

I 10 

16 

18 

123 

I 36 

I 47 

144 

129 

I 19 

I 42 

I 14 

I 13 

I 32 

I 27 

I 35 

19 

46 U.S. Advisary Commission on lntergovemmental Relations 
Table 5-16 

License Taxes: Motor Vehicle Operators- 1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TexaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wwnsin 

Wyoming 

US Total 

TaX 

Base. 

2,098 

300 

2,352 

18,926 

2,m 

2,370 

469 

392 

8,790 

4,336 

635 

708 

7,263 

3,773 

1,887 

1,706 

2,368 

2,598 

867 

3,137 

4,250 

6,389 

2479 

1,8 14 

3,s 12 

534 

1,088 

749 

798 

5,452 

1,047 

10,143 

4,422 

431 

7,379 

2,219 

2,170 

7,732 

666 

2,306 

483 

3,199 

11,081 

978 

406 

4,130 

3,198 

1,308 

3,268 

349 

162,853 

1,677 

Capacity 

Per 

Capita 

$2.41 

2.69 

3.18 

3.29 

3.14 

3.17 

3.45 

3.34 

3.01 

3.35 

3.22 

273 

3.32 

294 

3.19 

3.14 

3.22 

2.99 

277 

3.38 

3.19 

3.40 

3.25 

2.71 

3.26 

3.21 

3.12 

3.19 

3.34 

3.46 

3.32 

3.26 

2.67 

3.21 

3.04 

3.m 

3.23 

3.69 

3.03 

3.16 

3.13 

3.18 

3.07 

3.10 

2.72 

3.43 

3.23 

3.23 

3.28 

3.18 

3.42 

$3.12 

Per Capita 

Capacity 

Index/ Rank 

77 1 51 

86 I 49 

102 I 31 

106 1 13 

101 I 34 

102 I 32 

111 I 3 

107 I 10 

96 I 42 

108 I 8 

103 I 21 

87 1 46 

106 I 12 

94 I 44 

102 1 27 

101 I 35 

103 I 22 

96 I 43 

89 I 45 

108 I 7 

102 I 28 

109 I 6 

104 1 17 

87 I 48 

104 I 16 

103 I 23 

100 i 37 

102 I 26 

107 I 9 

111 I 2 

107 I 11 

105 I 15 

85 I 50 

103 I 24 

98 1 40 

102 I 25 

104 I 20 

118 I 1 

97 I 41 

101 I 33 

100 t 36 

102 I 30 

99 I 39 

99 I38 

87 I 47 

110 I 4 

104 I 19 

104 I 18 

105 I 14 

102 I 29 

110 I 5 

100 

TaX Tax 

Capacity Revenue 

$9.9 $10.0 

1.4 0.6 

11.1 6.9 

7.9 4.5 

89.1 73.5 

10.5 6.3 

112 21.9 

2.2 1.6 

1.8 1.4 

41.4 71.3 

m.4 17.6 

3.0 0.0 

3.3 3.1 

34.2 34.0 

17.8 0.0 

8.9 9.4 

8.0 6.0 

11.1 6.4 

122 10.3 

4.1 6.3 

14.8 8.2 

20.0 38.0 

30.1 26.5 

11.7 13.7 

8.5 6.8 

145 11.9 

25 2.0 

5.1 3.1 

3.5 3.8 

3.8 4.7 

25.7 25.8 

4.9 3.8 

47.7 66.4 

20.8 37.7 

2.0 2.4 

34.7 13.8 

10.4 9.5 

10.2 14.0 

36.4 43.2 

3.1 0.0 

10.8 8.3 

2.3 1.3 

15.1 15.1 

52.1 53.5 

4.6 5.3 

1.9 2.0 

19.4 22.5 

15.0 16.2 

6.2 0.0 

15.4 14.8 

1.6 0.8 

$766.3 $766.3 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

Representative Rate = $4.71 per license. 

Tax base is the number of motor vehicle operators licenses in thousands. 

Z = Zero revenue reported. 

Source: prjce Waterhouse 

Revenue 

Per 

Capita 

$244 

1.14 

1.98 

1.88 

259 

1.90 

6.76 

2.45 

232 

5.78 

2.78 

0.00 

3.09 

293 

0.00 

3.31 

242 

1.71 

235 

5.22 

1.78 

6.45 

2.87 

3.18 

2.61 

2.31 

249 

1.94 

3.58 

4.30 

3.34 

2.50 

3.71 

5.80 

3.56 

127 

2.93 

5.06 

3.60 

0.00 

2.41 

1.82 

3.08 

3.18 

3.16 

3.50 

3.74 

3.49 

0.00 

3.07 

1.74 

$3.12 

TaX 

Effort 

IndexJRan k 

102 I 19 

43 I 46 

62 I 38 

57 I 43 

82 I 29 

60 I40 

1% I 1 

73 I 36 

172 I 4 

86 I 27 

0 IZ 

93 I 24 

loo I 22 

0 IZ 

106 I 16 

75 I 35 

57 I 42 

85 I 28 

154 I 5 

56 I 44 

190 I 2 

88 I26 

117 I 10 

80 I 30 

72 I 37 

80 I 31 

61 I 39 

107 I 15 

124 I 8 

loo I m 

139 I 6 

181 1 3 

117 1 11 

40 I 47 

91 I 25 

137 I 7 

119 I 9 

0 IZ 

77 I 33 

57 I 41 

100 I 21 

103 I 17 

116 I 12 

102 I 18 

116 I 13 

108 I 14 

0 IZ 

97 I23 

51 I 45 

100 

n I 32 

n I 34 

U.S. Advisory Commission on lntergovsmmental Relations 47 
Table 5-1 7 

License Taxes: Corporations--1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York . 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TmaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

42,626 

8,807 

58,206 

30,481 

406,056 

71,482 

67,024 

15,073 

11,722 

334,161 

94,869 

21,506 

14,566 

180,533 

76,592 

42,974 

37,426 

44,721 

74,750 

18,808 

79,853 

115,501 

137,455 

70,589 

27,464 

75,735 

15,087 

28,004 

20,298 

19,943 

203,073 

18,855 

422,533 

87,875 

9,430 

139,092 

5 1,897 

43,298 

144,769 

21,844 

45,120 

9,243 

51,798 

247,052 

24,629 

12,216 

87,772 

69,392 

19,201 

67,111 

8,915 

4,027,428 

Capacity 

Per 

Capita 

$2.15 

3.47 

3.45 

2 63 

2.96 

4.47 

4.28 

4.72 

3.95 

5.59 

3.09 

4.05 

3.00 

3.21 

2.85 

3.14 

3.10 

248 

3.50 

3.22 

3.57 

4.05 

3.07 

3.38 

2.17 

3.04 

3.87 

3.61 

3.98 

3.80 

5.44 

2.58 

4.87 

2.80 

2.92 

2.64 

3.31 

3.23 

2.49 

4.54 

269 

267 

218 

3.03 

3.01 

4.52 

3.02 

3.08 

2.11 

2.87 

3.84 

$3.38 

Per Capita 

Capacity 

IndexllZank 

63 

102 

102 

78 

87 

132 

127 

139 

117 

165 

91 

120 

89 

95 

84 

93 

92 

73 

104 

95 

105 

120 

91 

100 

64 

90 

114 

107 

118 

112 

16 1 

76 

144 

83 

86 

78 

98 

95 

74 

134 

79 

79 

65 

90 

89 

134 

89 

91 

62 

85 

113 

100 

I 50 

I 19 

I20 

/44 

1 36 

I7 

I8 

I4 

I 12 

I1 

I28 

I9 

I 35 

I25 

I 39 

I26 

I 27 

I 47 

I 18 

I24 

I 17 

f 10 

I 30 

I 21 

I 49 

I 31 

I 13 

I 16 

I 11 

I 15 

f2 

I 45 

I3 

f40 

I 37 

I 43 

I 22 

I23 

f46 

I5 

I 41 

I 42 

I48 

I 32 

I 34 

I6 

I 33 

I 29 

I 51 

I 38 

I 14 

Tax 

Capacity 

$8.8 

1.8 

12.0 

6.3 

83.9 

14.8 

13.8 

3.1 

2.4 

69.0 

19.6 

4.4 

3.0 

37.3 

15.8 

8.9 

7.7 

9.2 

15.4 

3.9 

16.5 

23.9 

28.4 

14.6 

5.7 

15.6 

3.1 

5.8 

4.2 

4.1 

41.9 

3.9 

87.3 

18.2 

1.9 

28.7 

10.7 

8.9 

29.9 

4.5 

9.3 

1.9 

10.7 

51.0 

5.1 

2.5 

18.1 

14.3 

4.0 

13.9 

1.8 

$832.0 

Note: 

Representative Rate = $206.57 per corporation. 

'Tax base is the number of corporations that filed federal tax returns. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$1.7 

0.9 

3.8 

0.9 

8.1 

3.4 

9.4 

180.6 

3.7 

22.1 

5.4 

0.9 

0.5 

22.3 

5.0 

3.6 

2.8 

0.1 

2.4 

1.0 

4.8 

15.3 

10.0 

2.9 

3.9 

5.6 

0.8 

1.4 

5.1 

4.7 

137.8 

2.1 

24.2 

2.1 

0.6 

273.2 

1.5 

3.7 

6.5 

0.4 

0.8 

0.8 

2.7 

9.8 

0.0 

0.6 

19.3 

6.4 

1.7 

4.7 

0.0 

$832.0 

Revenue 

Per 

Capita 

$0.42 

1.70 

1.09 

0.37 

0.29 

1.04 

2.90 

273.61 

5.99 

1.79 

0.85 

0.80 

0.46 

1.92 

0.91 

1.28 

1.14 

0.02 

0.55 

0.79 

1.03 

2.60 

1.08 

0.68 

1.49 

1.09 

0.93 

0.90 

4.80 

4.38 

17.85 

1.40 

1.35 

0.32 

0.91 

25.15 

0.45 

1.33 

0.55 

0.37 

0.23 

1.12 

0.56 

0.58 

0.00 

1.11 

3.20 

1.38 

0.88 

0.98 

0.00 

$3.38 

Tax 

Effort 

IndedRank 

20 

49 

32 

14 

Iff 

23 

68 

5,800 

152 

32 

27 

20 

15 

60 

32 

41 

37 

1 

16 

25 

29 

64 

35 

a 

69 

36 

24 

25 

121 

115 

328 

54 

28 

11 

31 

95 1 

14 

41 

22 

8 

9 

42 

25 

19 

0 

25 

106 

45 

42 

34 

0 

100 

139 

I 13 

I25 

I 43 

146 

I 35 

I9 

I1 

I4 

I23 

I 29 

I38 

I 42 

I 11 

I2A 

I 18 

I 19 

I 49 

I 41 

I 33 

I 27 

I 10 

I 21 

1 37 

I8 

I20 

I 34 

I 31 

I5 

I6 

I3 

I 12 

128 

I 45 

I26 

I2 

I44 

I 17 

I36 

I48 

I 47 

I15 

130 

I40 

IZ 

I 32 

I7 

I 14 

I 16 

I22 

IZ 

48 U.S. Advisory Commission on lntergovemmental Relations 
Table 5-18 

License Taxes: Hunting and Fishing-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

, Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TexaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

TaX 

Base* 

979 

549 

1,008 

1,103 

4,279 

1,385 

363 

75 

0 

1,308 

1,872 

24 

994 

1,571 

1,237 

1,195 

613 

1,248 

1,278 

5 14 

909 

509 

3,957 

2,295 

776 

2,343 

1,366 

672 

39 1 

324 

693 

442 

2,774 

899 

623 

2,029 

958 

2,170 

3,375 

63 

709 

785 

1,845 

3,981 

782 

273 

1,848 

2,3 14 

1,127 

3,126 

559 

66,514 

Capacity Per 

Capita 

$2.60 

11.38 

3.15 

5.01 

1.64 

4.57 

1.22 

1.24 

0.00 

1.15 

3.22 

0.24 

10.79 

1.47 

2.42 

4.60 

267 

3.65 

3.16 

4.64 

2 14 

0.94 

4.66 

5.80 

3.23 

4.96 

18.48 

4.56 

4.04 

3.25 

0.98 

3.19 

1.69 

1.51 

10.17 

2.03 

3.23 

8.54 

3.06 

0.69 

2.23 

11.97 

4.10 

257 

5.04 

5.33 

3.35 

5.42 

6.54 

7.04 

12.69 

$295 

Per Capita 

Capacity 

IndeJHank 

88 

386 

107 

170 

56 

155 

42 

42 

0 

39 

109 

8 

366 

50 

82 

156 

91 

124 

107 

157 

73 

32 

158 

197 

109 

168 

627 

155 

137 

110 

33 

108 

57 

51 

345 

69 

109 

290 

104 

23 

76 

406 

139 

87 

17 1 

18 1 

114 

184 

222 

239 

431 

100 

I 34 

I4 

I 31 

I 14 

I 41 

I 19 

I 45 

I44 

IB 

I46 

I28 

I 50 

I5 

I 43 

I 36 

I 18 

I 33 

I23 

I 30 

I 17 

I 38 

I48 

I 16 

I 10 

I 27 

115 

I1 

I20 

I22 

I25 

I 47 

I 29 

I40 

I 42 

I6 

I 39 

126 

I7 

I 32 

I 49 

I 37 

I3 

I 21 

I 35 

I 13 

I 12 

124 

I 11 

I9 

I8 

12 

TaX 

Capacity 

$10.7 

6.0 

11.0 

12.0 

46.6 

15.1 

4.0 

0.8 

0.0 

14.2 

20.4 

0.3 

10.8 

17.1 

13.5 

13.0 

6.7 

13.6 

13.9 

5.6 

9.9 

5.5 

43.1 

25.0 

8.4 

25.5 

14.9 

7.3 

4.3 

3.5 

7.5 

4.8 

30.2 

9.8 

6.8 

22.1 

10.4 

23.6 

36.7 

0.7 

7.7 

8.5 

20.1 

43.3 

8.5 

3.0 

20.1 

25.2 

123 

34.0 

6.1 

$724.1 

Note: 

&presentative Rate = $10.89 per license. 

Tax base is the number of hunting licenses and fishing licenses in thousands. 

B = Base is zero. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

'pax 

Revenue 

$11.6 

12.7 

13.3 

16.0 

54.0 

31.1 

2.7 

0.8 

0.0 

12.2 

16.0 

0.2 

15.4 

14.3 

12.0 

11.7 

9.6 

10.8 

11.4 

9.7 

7.4 

5.2 

41.4 

25.5 

7.7 

14.6 

19.2 

7.9 

4.5 

5.3 

7.5 

10.9 

23.8 

12.4 

3.2 

15.2 

11.3 

21.8 

38.0 

1.0 

10.0 

5.5 

11.8 

32.7 

14.4 

3.8 

12.8 

26.1 

8.6 

35.0 

14.2 

$724.1 

Revenue 

Per 

Capita 

$2.83 

24.15 

3.82 

6.69 

1.91 

9.41 

0.85 

1.29 

0.00 

0.99 

2.52 

0.19 

15.31 

1.23 

2.17 

4.13 

3.83 

2.90 

2.60 

8.06 

1.61 

0.88 

4.48 

5.93 

2.95 

2.83 

23.87 

4.90 

4.27 

4.84 

0.97 

7.24 

1.33 

1.91 

4.86 

1.40 

3.49 

7.88 

3.17 

0.97 

289 

7.69 

2.41 

1.94 

8.49 

6.74 

2.12 

5.61 

4.56 

7.25 

29.56 

32.95 

Tax 

EEWt 

IndexIRank 

109 

2 12 

121 

134 

116 

206 

69 

104 

0 

85 

78 

81 

142 

83 

89 

90 

143 

79 

82 

174 

75 

94 

96 

102 

92 

57 

129 

107 

106 

149 

100 

227 

79 

127 

48 

69 

108 

92 

103 

140 

130 

64 

59 

76 

169 

126 

63 

104 

70 

103 

233 

100 

I 18 

I3 

I 16 

I 11 

I 17 

I4 

I 22 

12 

I 34 

I40 

I 37 

19 

I 35 

I 33 

I 32 

I8 

I 38 

I 36 

I5 

I 42 

I 29 

128 

126 

I 31 

I 49 

I 13 

I20 

I 21 

I7 

I 27 

I2 

I 39 

I 14 

I 50 

I 45 

I 19 

I 30 

I24 

I 10 

I 12 

I46 

I48 

I 41 

I6 

I 15 

I 47 

I23 

I 43 

125 

I1 

r44 

n 

I 

US. Advisory Commission on Intergovernmental Relations 49 
State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

2,914 

1,537 

5,064 

1,442 

29,496 

6,001 

5,775 

1,065 

1,261 

11,022 

4,375 

2,133 

1,102 

21,491 

6,855 

5,040 

2,479 

2,359 

8,971 

1,635 

5,821 

8,897 

14,872 

4,691 

1,420 

9,096 

1,680 

3,154 

2,883 

1,407 

12,301 

1,825 

29,894 

1,895 

1,342 

13,337 

932 

2,035 

22,409 

1,990 

3,467 

1,604 

1,717 

13,137 

493 

1,377 

2,643 

3,366 

1,522 

15,642 

1,071 

309,935 

Table 5-19 

License Taxes: Alcoholic Beverage Sales- 1988 

Capacity 

Per 

Capita 

$0.56 

2.3 1 

1.15 

0.47 

0.82 

1.43 

1.41 

1.27 

1.62 

0.70 

0.54 

1.53 

0.87 

1.46 

0.97 

1.40 

0.78 

0.50 

1.61 

1.07 

0.99 

1.19 

1.27 

0.86 

0.43 

1.40 

1.65 

1.55 

2.16 

1.02 

1.26 

0.95 

1.32 

0.23 

1.59 

0.97 

0.23 

0.58 

1.47 

1.58 

0.79 

1.77 

0.28 

0.62 

0.23 

1.95 

0.35 

0.57 

0.64 

2.55 

1.76 

$0.99 

Per Capita 

Capacity 

IndesIHank 

56 

232 

115 

48 

83 

144 

142 

128 

163 

71 

55 

154 

87 

147 

98 

141 

79 

50 

16 1 

107 

100 

120 

128 

86 

43 

140 

165 

156 

2 17 

103 

126 

96 

132 

23 

160 

97 

23 

58 

148 

159 

79 

178 

28 

62 

23 

196 

35 

57 

64 

257 

177 

100 

I 42 

I2 

I 25 

I 45 

I 34 

I 16 

I 17 

I 21 

I8 

I 37 

I 43 

I 13 

I 32 

I 15 

I 29 

I 18 

I 36 

I44 

I9 

I26 

I28 

I24 

I 22 

I 33 

I46 

I 19 

I7 

I 12 

I3 

I 27 

I23 

I 31 

120 

I 49 

I 10 

I 30 

I 51 

I40 

I 14 

I 11 

f 35 

I5 

I48 

I 39 

I 50 

I4 

I 47 

I 41 

I 38 

I1 

I6 

Tax 

Capacity 

$2.3 

1.2 

4.0 

1.1 

23.3 

4.7 

4.6 

0.8 

1.0 

8.7 

3.5 

1.7 

0.9 

17.0 

5.4 

4.0 

2.0 

1.9 

7.1 

1.3 

4.6 

7.0 

11.7 

3.7 

1.1 

7.2 

1.3 

2.5 

2.3 

1.1 

9.7 

1.4 

23.6 

1.5 

1.1 

10.5 

0.7 

1.6 

17.7 

1.6 

2.7 

1.3 

1.4 

10.4 

0.4 

1.1 

2.1 

2.7 

1.2 

12.3 

0.8 

$244.5 

Note: 

Representative Rate = $788.88 per license. 

*Tax base is the estimated number of licenses for the sale of distilled spirits in 1987. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$2.3 

1.6 

1.6 

0.6 

31.4 

2.5 

5.9 

0.6 

0.3 

23.0 

1.7 

0.0 

1.0 

2.0 

10.0 

7.7 

1.7 

1.9 

2.2 

1.9 

0.4 

1.3 

11.5 

0.5 

1.2 

2.4 

1.6 

0.2 

0.0 

1.7 

4.4 

0.0 

29.2 

2.7 

0.3 

20.4 

3.2 

1.5 

11.4 

0.2 

7.5 

0.2 

1.4 

21.5 

0.4 

0.4 

6.0 

7.4 

5.8 

0.2 

0.0 

$244.5 

Revenue 

Per 

Capita 

$0.56 

3.11 

0.47 

0.24 

1.11 

0.75 

1.82 

0.95 

0.41 

1.86 

0.27 

0.00 

1.00 

0.17 

1.79 

2.71 

0.69 

0.52 

0.49 

1.56 

0.08 

0.22 

1.25 

0.12 

0.45 

0.47 

1.94 

0.15 

0.02 

1.53 

0.57 

0.00 

1.63 

0.41 

0.39 

1.87 

0.98 

0.55 

0.95 

0.24 

2.16 

0.26 

0.29 

1.28 

0.25 

0.73 

1.00 

1.58 

3.07 

0.05 

0.00 

$0.99 

Tax 

Effort 

IndexJRank 

99 I 24 

135 I 15 

41 I 34 

50 I 31 

135 I 14 

52 I 30 

129 I 16 

75 I 28 

26 J 38 

264 I6 

50 I 32 

0 IZ 

115 I 19 

12 I 44 

184 I 10 

193 I 9 

88 I 27 

104 I 23 

31 I 37 

146 I 13 

8 I46 

18 I 40 

98 I 25 

14 I 43 

104 I 22 

33 I 36 

118 I 18 

1 I48 

150 I 12 

45 I 33 

0 I 49 

124 I 17 

177 I 11 

25 I 39 

194 I 8 

429 I 2 

95 I 26 

65 I 29 

15 f 41 

274 I 5 

15 I 42 

106 I 21 

207 f 7 

108 I 20 

36 I 35 

290 I 3 

277 f 4 

479 I 1 

2 I 47 

0 IZ 

ia I 45 

100 
Table 5-20 

License Taxes: Motor Vehicle Registrations, Total- 1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

Tax Per 

Base* Capita 

$50.16 

40.35 

43.16 

37.42 

38.63 

48.36 

33.63 

39.74 

16.75 

44.29 

45.41 

28.87 

55.12 

33.35 

40.17 

50.24 

50.37 

42.89 

38.36 

40.65 

36.36 

29.45 

39.34 

38.09 

35.44 

41.07 

55.29 

48.21 

41.73 

42.94 

31.29 

50.44 

25.02 

42.10 

61.52 

38.86 

45.98 

43.62 

31.99 

32.47 

36.84 

59.82 

42.89 

41.24 

39.24 

43.39 

39.79 

46.37 

36.53 

39.46 

61.78 

$38.76 

Per Capita 

Capacity 

IndexIHank 

129 

104 

111 

97 

100 

125 

87 

103 

43 

114 

117 

75 

142 

86 

104 

130 

130 

111 

99 

105 

94 

76 

102 

98 

91 

106 

143 

124 

108 

111 

81 

130 

65 

109 

159 

100 

119 

113 

83 

84 

95 

154 

111 

106 

101 

112 

103 

120 

94 

102 

159 

100 

I9 

I 27 

I 18 

I 38 

I 35 

I 10 

I 43 

I 30 

I 51 

I 15 

I 14 

I 49 

I5 

I44 

I28 

I8 

I7 

I 21 

I 36 

I26 

1 41 

I48 

I 32 

I 37 

I 42 

I25 

I4 

I 11 

I 23 

I 19 

I 47 

I6 

I 50 

I 22 

I2 

I 34 

I 13 

I 16 

I46 

I 45 

I 39 

I3 

I20 

I24 

I 33 

I 17 

I 29 

I 12 

I40 

I 31 

I1 

TdX 

Capacity 

$205.8 

21.2 

150.3 

89.7 

1,094.1 

159.6 

108.7 

26.2 

10.3 

546.5 

287.8 

31.6 

55.3 

387.3 

223.3 

142.2 

125.7 

159.8 

169.0 

49.0 

168.2 

173.4 

363.5 

164.1 

92.8 

211.1 

44.5 

77.3 

44.0 

46.6 

241.5 

76.2 

448.1 

273.2 

41.0 

422.2 

148.7 

120.7 

383.8 

32.2 

127.6 

42.7 

210.1 

694.2 

66.4 

24.2 

239.2 

215.7 

68.5 

190.6 

29.7 

$9,525.7 

Note: 

'No combined tax base can be reported; see tables for automobile and truck registrations. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

TaX 

Revenue 

$122.3 

21.4 

190.6 

68.7 

1,062.7 

95.9 

185.2 

44.9 

18.1 

415.6 

75.4 

42.6 

33.2 

710.6 

129.4 

190.5 

80.4 

91.5 

78.3 

56.5 

133.1 

145.0 

414.2 

278.1 

74.5 

201.1 

42.1 

59.0 

57.2 

45.9 

322.4 

98.5 

485.4 

220.5 

33.1 

378.7 

245.0 

195.1 

419.8 

31.5 

68.3 

30.3 

192.7 

828.2 

40.3 

33.1 

307.1 

167.4 

68.4 

154.6 

41.2 

$9,525.7 

Revenue 

Per 

Capita 

$29.80 

40.85 

54.72 

28.68 

37.52 

29.06 

57.29 

68.02 

29.59 

33.69 

11.89 

38.83 

33.07 

61.19 

23.27 

67.33 

32.20 

24.55 

17.77 

46.86 

28.78 

24.62 

44.82 

64.54 

28.44 

39.12 

5234 

36.81 

54.30 

42.26 

41.78 

65.21 

27.10 

33.98 

49.65 

34.86 

75.76 

70.49 

34.99 

31.68 

19.70 

42.39 

39.35 

49.20 

23.86 

59.31 

51.08 

35.98 

36.45 

3 1.99 

85.87 

$38.76 

TaX 

Effort 

IndexlRank 

59 

101 

127 

77 

97 

60 

170 

171 

76 

26 

134 

60 

183 

58 

134 

64 

57 

46 

115 

79 

84 

114 

169 

80 

95 

95 

76 

130 

98 

134 

129 

108 

81 

81 

90 

165 

162 

109 

98 

53 

71 

92 

119 

61 

137 

128 

78 

100 

81 

139 

100 

in 

I46 

I22 

I 16 

I 38 

I26 

I44 

I4 

I3 

I2 

140 

I 51 

I 10 

I 45 

I1 

I 47 

I 11 

I 42 

I48 

I 50 

I 18 

/ 36 

I 31 

I 19 

I5 

I 35 

I 27 

I28 

I 39 

I 13 

I24 

I 12 

I 14 

I 21 

I 34 

I 33 

I 30 

I6 

I7 

I20 

I25 

I 49 

I 41 

I 29 

I 17 

I 43 

I9 

I 15 

I 37 

I23 

I 32 

I8 

US. Advisory Commission on Intergovernmental Relations 51 
State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

~ 

Table 5-21 

License Taxes: Motor Vehicle Registrations, Automobile- 1988 

Tax 

Base* 

2,907 

227 

1,913 

838 

16,345 

2,113 

2,480 

392 

243 

8,634 

3,676 

609 

589 

6,336 

3,052 

1,808 

1,516 

1,841 

1,947 

705 

2,846 

3,309 

5,s 15 

2,494 

1,355 

2,701 

425 

869 

565 

730 

5,171 

777 

8,494 

3,573 

382 

6,976 

1,658 

1,73 1 

6,216 

552 

1,791 

411 

3,358 

8,314 

779 

332 

3,594 

2,736 

888 

3,158 

282 

140,155 

Capacity 

Per 

Capita 

$27.22 

16.62 

21.10 

13.44 

22.17 

24.60 

29.48 

22.85 

15.26 

26.89 

22.28 

21.34 

22.58 

20.96 

21.09 

24.54 

23.34 

18.98 

16.98 

22.44 

23.64 

21.58 

22.93 

22.25 

19.87 

20.19 

20.29 

20.84 

20.60 

25.85 

25.74 

19.78 

18.22 

21.16 

21.99 

24.67 

19.70 

24.03 

19.91 

21.37 

19.86 

22.14 

26.34 

18.97 

17.69 

22.89 

22.96 

22.60 

18.18 

25.11 

22.55 

$21.91 

Per Capita 

Capacity 

IndexIRank 

124 

76 

96 

61 

10 1 

112 

135 

104 

70 

123 

102 

97 

103 

96 

96 

112 

107 

87 

102 

108 

99 

105 

102 

91 

92 

93 

95 

94 

118 

117 

90 

83 

97 

100 

113 

90 

110 

91 

98 

91 

10 1 

120 

87 

81 

104 

105 

103 

83 

115 

103 

100 

n 

I2 

I 49 

I 31 

I 51 

I24 

19 

I1 

I 17 

I 50 

I3 

I 22 

I 29 

I 19 

I 33 

I 32 

I 10 

ll3 

1 43 

I48 

I 21 

I 12 

I 27 

I 15 

I23 

I 39 

I 37 

I 36 

I 34 

I 35 

I5 

I6 

I 41 

I 45 

I30 

I26 

I8 

I 42 

I 11 

I 38 

I28 

I40 

I25 

I4 

I44 

I 47 

I 16 

I 14 

I 18 

I46 

I7 

I20 

Tax 

Capacity 

$111.7 

8.7 

73.5 

32.2 

628.0 

81.2 

95.3 

15.1 

9.4 

331.7 

141.2 

23.4 

22.6 

243.4 

117.3 

69.5 

58.2 

70.7 

74.8 

27.1 

109.4 

127.1 

211.9 

95.8 

52.1 

103.8 

16.3 

33.4 

21.7 

28.0 

198.7 

29.9 

326.3 

137.3 

14.7 

268.0 

63.7 

66.5 

238.8 

21.2 

68.8 

15.8 

129.0 

319.4 

29.9 

12.8 

138.1 

105.1 

34.1 

121.3 

10.8 

$5,384.8 

Note: 

Representative Rate = $38.42 per registration. 

'Tax base is automobile registrations in thousands. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$70.6 

11.9 

18.6 

23.0 

742.4 

28.6 

157.7 

26.8 

14.8 

265.5 

36.3 

32.4 

8.8 

439.8 

39.0 

118.1 

29.4 

25.8 

24.0 

30.1 

86.1 

71.1 

271.5 

213.8 

39.1 

98.9 

11.5 

23.2 

31.6 

27.6 

225.0 

29.2 

296.6 

101.2 

17.3 

190.1 

198.7 

23.9 

178.6 

19.4 

30.2 

10.5 

95.3 

486.4 

18.3 

17.8 

185.5 

108.9 

41.7 

84.9 

1.3 

$5,384.8 

Revenue 

Per 

Capita 

$17.22 

22.71 

5.33 

9.62 

26.21 

8.65 

48.80 

40.59 

24.09 

21.52 

5.73 

29.57 

8.81 

37.87 

7.01 

41.73 

11.78 

6.92 

5.44 

24.96 

18.60 

12.07 

29.38 

49.62 

14.92 

19.24 

14.26 

14.49 

30.01 

25.46 

29.16 

19.36 

16.56 

15.59 

25.97 

17.50 

61.44 

8.65 

14.88 

19.51 

8.72 

14.68 

19.45 

28.90 

10.79 

31.82 

30.86 

23.41 

22.20 

17.58 

15.28 

$21.91 

Tax 

Effort 

IndexIRank 

63 I 39 

137 I 12 

25 I 51 

72 I 32 

118 I 16 

35 I 47 

166 I 6 

178 I 4 

158 I 7 

80 I26 

26 I 50 

139 I 11 

39 I 44 

181 1 3 

33 I 48 

170 I 5 

50 I 42 

36 I 45 

32 I 49 

111 I 19 

79 I 27 

56 I 41 

128 I 14 

223 I 2 

75 I 28 

95 I 23 

70 1 34 

70 I 36 

146 I 9 

98 I 21 

113 I 18 

98 I 22 

91 I 25 

74 I 31 

118 I 17 

71 I 33 

312 I 1 

36 I 46 

75 I 29 

91 I 24 

44 I 43 

66 I 38 

74 I 30 

152 I 8 

61 I 40 

139 I 10 

134 I 13 

122 I 15 

70 I 35 

68 I 31 

100 

104 I m 

52 U.S. Advisory Commission on Intergovernmental Relations 
Table 5-22 

License Taxes: Motor Vehicle Registrations, Trucks- 1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TaCS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base+ 

930 

123 

759 

568 

4,603 

774 

132 

110 

9 

2,121 

1,448 

82 

322 

1,421 

1,047 

7 18 

666 

880 

93 1 

2 17 

581 

458 

1,497 

674 

403 

1,060 

278 

433 

220 

183 

423 

457 

1,202 

1,342 

260 

1,522 

839 

536 

1,432 

109 

581 

266 

801 

3,702 

360 

113 

999 

1,092 

340 

685 

186 

40,896 

Capacity 

Per 

Capita 

$22.94 

23.73 

22.06 

23.98 

16.46 

23.76 

4.15 

16.89 

1.49 

17.41 

23.13 

7.53 

32.54 

12.39 

19.08 

25.70 

27.03 

23.90 

21.38 

18.21 

12.72 

7.86 

16.41 

15.84 

15.56 

20.88 

35.01 

27.37 

21.14 

17.09 

5.55 

30.66 

6.80 

20.94 

39.53 

14.19 

26.28 

19.59 

12.08 

11.10 

16.98 

37.68 

16.55 

22.27 

21.55 

20.50 

16.82 

18.34 

14.35 

39.23 

$16.85 

23.77 

Per Capita 

Capacity 

IndedRank 

136 I 17 

141 I 15 

131 I 19 

142 I 11 

98 I 36 

141 I 14 

25 I 50 

100 I 33 

9 I 51 

103 I 30 

137 / 16 

45 I 47 

193 I 5 

74 I 43 

113 I 27 

153 I 10 

160 I 8 

142 J 12 

127 I 21 

108 I 29 

75 I 42 

47 I 46 

97 J 37 

94 I 38 

92 I 39 

124 I 24 

208 I4 

162 I 7 

125 I 22 

101 I 31 

33 I 49 

182 I 6 

40 I48 

124 I 23 

235 J 1 

84 / 41 

156 I 9 

116 I 26 

72 I 44 

66 I 45 

101 I 32 

224 I3 

98 I 35 

132 I 18 

128 I 20 

122 f25 

100 I 34 

141 I 13 

109 I 28 

85 I 40 

233 J 2 

100 

TaX 

Capacity 

$94.1 

12.5 

76.8 

57.5 

466.1 

78.4 

13.4 

11.1 

0.9 

214.8 

146.6 

8.3 

32.6 

143.9 

106.1 

72.7 

67.5 

89.1 

94.2 

22.0 

58.8 

46.3 

151.6 

68.3 

40.8 

107.3 

28.2 

43.9 

22.3 

18.5 

428 

46.3 

121.7 

135.9 

26.4 

154.1 

85.0 

54.2 

145.0 

11.0 

58.8 

26.9 

81.1 

374.8 

36.4 

11.4 

101.2 

110.6 

34.4 

69.3 

18.8 

$4,140.8 

TaX 

Revenue 

$5 1.6 

9.5 

172.0 

45.7 

325.4 

67.3 

27.4 

18.1 

3.4 

150.1 

39.0 

10.2 

24.3 

270.8 

90.4 

72.5 

51.0 

65.7 

54.3 

26.4 

47.1 

73.9 

1427 

64.3 

35.4 

102.2 

30.7 

35.8 

25.6 

18.2 

97.4 

69.2 

188.8 

119.3 

15.8 

188.6 

46.3 

171.2 

241.2 

12.1 

38.1 

19.8 

97.5 

341.8 

22.1 

15.3 

121.6 

58.5 

26.7 

69.6 

33.9 

$4,140.8 

Revenue 

Per 

Capita 

$12.59 

18.14 

49.39 

19.07 

11.31 

20.41 

8.49 

27.43 

5.51 

12.16 

6.16 

9.26 

24.26 

23.32 

16.26 

25.60 

20.42 

17.63 

12.33 

21.90 

10.18 

1255 

15.44 

14.92 

13.52 

19.88 

38.08 

2232 

24.29 

16.81 

1262 

45.86 

10.54 

18.39 

23.68 

17.36 

14.32 

61.84 

20.11 

12 17 

10.98 

27.71 

19.90 

20.30 

13.07 

27.49 

20.22 

12.58 

14.25 

14.41 

70.58 

$16.85 

Tax 

Effort 

IndexlRank 

55 1 48 

76 I 37 

224 I4 

79 I 35 

69 I 43 

86 I 31 

205 I 5 

162 I 9 

369 I 1 

70 I 42 

27 I 51 

123 1 14 

75 I 39 

188 I 6 

85 I 32 

100 I 23 

76 I 38 

74 I 40 

58 I 47 

120 I 16 

80 I 34 

160 I 10 

94 I 27 

94 I 26 

87 f 30 

95 J 25 

109 I 21 

82 I 33 

115 I 19 

98 I 24 

227 I 3 

150 I 12 

155 1 11 

88 1 29 

60 I46 

122 I 15 

55 I 49 

316 I 2 

166 I 8 

110 I 20 

65 I44 

74 I 41 

120 1 17 

91 I 28 

61 I 45 

134 I 13 

120 I 18 

53 I 50 

78 I 36 

loo I 22 

180 I 7 

100 

Note: All per capita amounts are in dollars; total amounts are in millions of dollars. 

Representative Rate = $101.25 per registration. 

*Tax base is truck registrations in thousands; 

Source: price Waterhouse 

U.S. Adu\sory Commission on Intergovernmental Relations 53 
c 

Table 5-23 

Personal Income Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

$4,9301 

1,222 

5,436 

2,500 

60,005 

5,893 

9,974 

1,391 

1,667 

23,580 

10,149 

1,964 

1,030 

23,715 

8,221 

3,850 

3,922 

4,450 

4,964 

1,758 

10,988 

15,466 

17,458 

7,865 

2,233 

8,499 

9 12 

2,241 

2,191 

2,122 

19,609 

1,722 

45,033 

9,609 

790 

18,133 

4,069 

4,260 

20,825 

1,833 

4,172 

743 

6,816 

26,670 

1,904 

863 

11,990 

8,014 

1,973 

7,511 

705 

$447,809 

Capacity 

Per 

Capita 

$235.65 

459.31 

307.92 

205.89 

417.98 

352.33 

608.85 

415.91 

536.42 

377.06 

315.87 

353.61 

202.56 

402.89 

291.77 

268.39 

3 10.04 

235.62 

222.25 

287.53 

468.60 

518.04 

37277 

360.21 

168.14 

326.23 

223.41 

275.84 

410.16 

385.84 

501.27 

225.02 

496.10 

292.14 

233.58 

329.26 

248.24 

303.63 

342.44 

364.17 

237.55 

205.21 

274.54 

312.57 

222.09 

305.18 

393.39 

339.86 

207.53 

306.68 

289.85 

$359.46 

Per Capita 

Capacity 

IndexIRank 

66 

12% 

86 

57 

116 

98 

169 

116 

149 

105 

88 

98 

56 

112 

81 

75 

86 

66 

62 

80 

130 

144 

104 

100 

47 

91 

62 

77 

114 

107 

139 

63 

138 

81 

65 

92 

69 

84 

95 

10 1 

66 

57 

76 

87 

62 

85 

109 

95 

58 

85 

81 

100 

I40 

I7 

I 27 

148 

I8 

I 19 

I1 

I9 

I2 

I 14 

124 

I 18 

I 50 

I 11 

I 32 

I 37 

I26 

I 41 

I 45 

f 34 

I6 

I3 

I 15 

I 17 

I 51 

123 

I44 

I 35 

I 10 

I 13 

I4 

I 43 

I5 

I 31 

I 42 

122 

I 38 

I 30 

I20 

I 16 

I 39 

I 49 

I 36 

I25 

/46 

I 29 

I 12 

I 21 

I 47 

128 

I 33 

TaX 

Capacity 

$966.9 

241.1 

1,072.5 

493.3 

11,838.5 

1,162.7 

1,967.8 

274.5 

328.8 

4,652.2 

2,002.3 

387.6 

203.2 

4,678.8 

1,621.9 

759.5 

773.9 

877.9 

979.4 

346.8 

2,167.8 

3,051.2 

3,444.4 

1,551.8 

440.5 

1,676.8 

179.8 

442.2 

432.3 

418.6 

3,868.8 

339.8 

8,884.7 

1,895.7 

155.8 

3,577.4 

802.8 

840.5 

4,108.6 

361.6 

823.1 

146.5 

1,344.7 

5,261.8 

375.6 

170.3 

2,365.5 

1,581.0 

389.3 

1,481.9 

139.1 

$88.349.3 

Note: All per capita amounts are in dollars; total amounts are in niillions of dollars. 

Representative Rate = 19.7%. 

*Tax base is federal income tax liability adjusted for deductibility in millions of dollars. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

Tax 

Revenue 

$978.4 

0.4 

857.7 

596.9 

12,864.3 

1,159.9 

352.0 

400.1 

592.8 

0.0 

2,391.8 

625.6 

281.0 

3.162.7 

1,956.5 

1,064.9 

826.3 

1,286.3 

575.7 

555.2 

3,575.5 

3,984.7 

3,9GO.O 

2,625.4 

353.2 

1,693.6 

243.8 

432.0 

0.0 

29.8 

5557.7 

303.7 

15,691.5 

2,784.4 

114.0 

4,940.5 

832.8 

1,283.6 

4,493.7 

388.5 

1,141.1 

0.2 

79.7 

0.0 

637.5 

201.7 

2,757.9 

0.0 

394.2 

2,320.0 

0.0 

$88,349.3 

Revenue 

Per 

Capita 

$238.46 

0.86 

246.26 

249.12 

454.20 

35 1.49 

108.92 

606.27 

967.09 

0.00 

377.3 1 

570.80 

280.15 

272.34 

351.96 

376.31 

331.06 

345.22 

130.63 

460.37 

772.92 

676.53 

428.58 

609.43 

134.82 

329.49 

302.82 

269.52 

0.00 

27.5 1 

331.39 

201.15 

876.18 

429.09 

170.94 

454.72 

257.51 

463.75 

374.54 

391.20 

329.31 

0.23 

16.26 

0.00 

361.40 

458.65 

0.00 

210.12 

48o.w 

0.00 

$359.46 

377.00 

Tax 

Effort 

IndedRank 

101 I 31 

0 I 45 

80 I 37 

121 1 19 

109 I 26 

100 I 33 

18 I 42 

146 I 12 

180 I 1 

0 12 

119 I 21 

161 I 6 

138 I 15 

68 I 39 

121 I 20 

140 I 13 

107 I 28 

147 I 11 

59 I 41 

160 I 7 

165 I 5 

131 I 18 

115 I 24 

169 I 4 

80 I 36 

101 1 32 

136 / 17 

98 I 34 

0 IZ 

7 I 43 

66 I40 

89 I 35 

177 I 2 

147 I 10 

73 I 38 

138 I 16 

104 I 29 

153 I 9 

109 I 2.5 

107 I 27 

139 I 14 

0 146 

6 I44 

0 IZ 

170 I 3 

118 I 22 

117 I 23 

0 fZ 

101 I 30 

157 I 8 

0 IZ 

100 

54 US. Advisory Commission on Intergovernmental Relations 
Table 5-24 

Corporation Net Income and Net Worth Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

$3,585 

534 

2,755 

2,049 

30,304 

3,103 

4,554 

1,218 

929 

9,988 

6,738 

882 

80 1 

13,341 

6,046 

2,482 

2,276 

3,180 

3,680 

1,224 

4,294 

7,218 

10,114 

4,882 

1,891 

5,328 

537 

1,375 

893 

1,234 

11,025 

910 

19,948 

6,837 

459 

11,835 

2,429 

2,614 

12,863 

968 

3,245 

472 

4,727 

15,918 

1,213 

530 

5,927 

4,383 

1,509 

5,226 

352 

$250,825 

Capacity 

Per 

Capita 

$90.30 

105.13 

81.77 

88.39 

110.59 

97.19 

145.65 

190.78 

156.64 

83.67 

109.87 

83.14 

82.58 

118.74 

112.41 

90.65 

94.25 

88.21 

86.31 

104.88 

95.93 

126.67 

113.13 

117.14 

74.58 

107.15 

68.98 

88.64 

87.52 

117.59 

147.65 

62.30 

115.13 

108.91 

71.17 

112.59 

77.64 

97.61 

110.81 

100.76 

96.81 

68.26 

99.76 

97.74 

74.17 

98.10 

101.88 

97.39 

83.15 

111.78 

75.86 

$105.48 

Per Capita 

Capacity 

Index/Rank 

86 I 33 

100 I 19 

78 I 43 

84 I 35 

105 I 15 

92 I 28 

138 I 4 

181 1 1 

149 I 2 

79 I 39 

104 I 16 

79 I 41 

78 I 42 

113 I 6 

107 I 12 

86 I 32 

89 I 31 

84 I 36 

82 I 38 

99 I 20 

91 I 30 

120 I 5 

107 I 10 

111 I 8 

71 I 46 

102 I 18 

65 1 49 

84 I 34 

83 I 37 

111 I 7 

140 I 3 

59 I 51 

109 I 9 

103 I 17 

67 I 43 

107 I 11 

74 I 44 

93 I 26 

105 I 14 

96 I 22 

92 I 29 

65 I 50 

95 I 23 

93 I 25 

70 I 47 

93 I 24 

97 I 21 

92 I 27 

79 I 40 

106 I 13 

72 1 45 

100 

Tax 

Capacity 

$370.5 

55.2 

284.8 

211.8 

3,132.3 

320.7 

470.7 

125.9 

96.0 

1,032.3 

696.5 

91.1 

82.8 

1,378.9 

624.9 

256.6 

235.3 

328.7 

380.3 

126.5 

443.8 

746.1 

1,045.3 

504.6 

195.4 

550.7 

55.5 

142.1 

922 

127.6 

1,139.6 

94.1 

2,061.8 

706.7 

47.5 

1,223.3 

251.1 

270.2 

1,329.5 

loo. 1 

335.4 

48.7 

488.6 

1,645.3 

125.4 

54.7 

612.6 

453.1 

156.0 

540.1 

36.4 

$25.925.5 

Tax 

Revenue 

$258.2 

23.4 

148.1 

123.0 

4,781.9 

146.8 

601.2 

119.3 

151.5 

624.0 

493.9 

78.1 

61.4 

1,026.6 

261.1 

166.5 

2fl4.2 

317.3 

452 1 

84.7 

313.1 

1,068.3 

1,856.1 

412.0 

150.7 

270.3 

46.2 

76.9 

0.0 

145.7 

1,181.8 

49.6 

4,076.8 

832.1 

39.1 

5820 

112.7 

167.0 

1,538.1 

81.9 

223.6 

26.4 

5 15.9 

943.4 

71.7 

44.7 

334.4 

0.0 

178.2 

461.4 

22 

$25,925.5 

Revenue 

Per 

Capita 

$62.94 

44.55 

42.53 

51.35 

168.83 

44.48 

186.02 

180.79 

247.14 

50.58 

77.92 

71.22 

61.17 

88.40 

46.97 

58.83 

81.80 

85.16 

102.58 

70.24 

67.68 

181.38 

200.88 

95.63 

57.50 

52.60 

57.39 

47.9s 

0.00 

134.27 

153.13 

32.83 

227.64 

128.23 

58.61 

53.57 

34.84 

60.35 

128.20 

82.45 

64.54 

36.91 

105.33 

56.04 

42.38 

80.09 

55.61 

0.00 

94.98 

95.48 

4.69 

5105.48 

TaX 

Effort 

IndexIRan k 

m 

42 

52 

58 

153 

46 

128 

95 

158 

60 

71 

86 

74 

74 

42 

65 

87 

97 

119 

67 

71 

143 

178 

82 

49 

83 

54 

0 

114 

104 

53 

198 

118 

82 

48 

45 

62 

116 

82 

67 

54 

106 

57 

57 

82 

55 

0 

114 

85 

6 

100 

n 

129 

I 47 

I 42 

I 35 

14 

I 45 

I6 

I 15 

13 

I 34 

I 27 

I 17 

I26 

I25 

I48 

I 32 

I 16 

I 14 

I7 

I 30 

I28 

I5 

I2 

I23 

I24 

I 43 

I 19 

I 39 

IZ 

I 11 

I 13 

I 41 

I1 

I8 

I20 

I44 

I46 

I 33 

I9 

I 21 

I 31 

I40 

I 12 

I 36 

I 37 

I22 

I 38 

IZ 

I 10 

I 18 

I 49 

Note: 

Representative Rate = 10.34%. 

*Tax base is apportioned corporate profits in millions of dollars. 

Z = Zero revenue reported. 

Source: Price WateThouse 

All per capita amounts are in dollars; total amounts arc in millions of dollars. 

U.S. Advisory Commission on Intergovernmentar Re\ations 55 
Table 5-25 

All Property Taxes-1988 

State 

Capacity Per Capita 

Tax Per Capacity TaX 

Base* Capita IndedRank Capacity 

Alabama $373.46 69 I 50 $1,532.3 

Alaska 558.69 104 1 19 293.3 

Arizona 591.52 110 1 12 2,060.3 

Arkansas 377.20 70 1 49 903.8 

California 714.65 133 I 6 20,240.9 

Colorado 677.17 126 I 8 2,234.6 

Delaware 740.36 138 1 4 488.6 

District of Columbia 642.19 119 I 9 393.7 

Florida 533.22 99 I 22 6,578.8 

Georgia 480.03 89 I 29 3,042.9 

Hawaii 772.40 144 I 3 846.5 

Idaho 446.91 83 I 37 448.2 

Illinois 485.26 90 I 28 5,635.3 

Indiana 430.92 80 I 38 2,395.5 

Iowa 420.97 78 I 39 1,191.3 

Kansas 466.62 87 I 31 1,164.7 

Kentucky 383.10 71 I 48 1,427.4 

Louisiana 420.73 78 I 40 1,854.2 

Maine 545.47 101 I 20 657.8 

Maryland 578.26 108 I 14 2,675.0 

Massachusetts 777.58 145 I 2 4,579.9 

Michigan 457.41 85 I 34 4,226.5 

Minnesota 601.01 112 I 11 2,589.1 

Mississippi 3 15.72 59 I 51 827.2 

Missouri 419.46 78 I 41 2,156.0 

Montana 463.06 86 I 33 372.8 

Nebraska 507.87 94 I 23 814.1 

Nevada 574.96 107 I 16 606.0 

New Hampshire 737.52 137 I 5 800.2 

New Jersey. 685.74 128 I 7 5,292.5 

New Mexico 406.89 76 I 44 614.4 

New York 567.92 106 I 17 10,170.8 

North Carolina 489.84 91 I 26 3,178.6 

North Dakota 398.71 74 I 46 265.9 

Ohio 466.02 87 I 32 5,063.3 

Oklahoma 474.21 88 I 30 1,533.6 

Oregon 497.46 93 I 24 1,377.0 

Pennsylvania 493.70 92 I 25 5,923.5 

Rhode Island 536.20 100 I 21 532.4 

South Carolina 405.14 75 I 45 1,403.8 

South Dakota 415.90 n I 43 297.0 

Tennessee 417.07 78 I 42 2,042.8 

TeXaS 489.13 91 I 27 8,233.9 

Utah 448.35 83 I 36 758.2 

Vermont 576.41 107 I 15 321.6 

Washington 585.04 109 I 13 2,721.6 

West Virginia 389.26 72 I 47 730.2 

Wisconsin 452.55 84 I 35 2,186.7 

Wyoming 619.33 115 I 10 297.3 

US Total $537.64 100 $132,142.3 

Connecticut 858.78 160 1 1 2,775.6 

Virginia 562.85 105 1 18 3,384.4 

Note: 

*No combined tax base can be reported; see tables for particular property taxes. 

!hum: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$542.6 

565.7 

1,835.5 

481.1 

15,381.4 

1,993.1 

2,945.4 

170.9 

609.4 

6,105.3 

2,516.8 

353.8 

357.6 

7,288.6 

2,476.8 

1,810.0 

1,456.2 

814.0 

946.8 

699.5 

2,345.1 

4,067.8 

6,618.2 

2,683.5 

699.4 

1,520.7 

539.0 

1,032.4 

402.4 

1,015.9 

7,203.2 

244.1 

15,398.1 

2,014.4 

279.2 

4,791.8 

860.2 

2,089.7 

5,271.9 

700.1 

1,109.4 

383.7 

1,333.8 

9,737.5 

676.0 

417.9 

2,852.9 

2,412.3 

429.0 

3,223.9 

438.5 

$132,142.3 

Revenue 

Per 

Capita 

$132.25 

1,077.61 

526.99 

200.77 

543.07 

603.96 

911.33 

258.87 

994.17 

494.84 

397.04 

322.80 

356.5 1 

627.62 

445.54 

639.59 

583.42 

218.45 

214.83 

580.03 

506.94 

690.63 

716.25 

622.90 

266.96 

295.86 

669.5 1 

644.04 

381.81 

936.35 

933.30 

161.64 

859.79 

310.43 

418.61 

441.03 

265.98 

754.95 

439.40 

705.03 

320.16 

537.34 

27231 

578.44 

399.78 

748.97 

474.46 

518.55 

228.68 

667.20 

913.46 

$537.64 

TaX 

Effort 

IndexIRank 

35 I 50 

193 I 1 

89 f 28 

53 I 46 

76 I 38 

89 I 26 

106 I 20 

35 I 51 

155 I 3 

93 I 25 

83 I 35 

42 I 48 

80 I 36 

129 I 13 

103 I 23 

152 I 4 

125 I 17 

57 I 44 

51 I 47 

106 I 19 

88 I 32 

89 I 30 

157 1 2 

104 I 22 

85 I 33 

71 I 39 

145 I 9 

127 I 16 

66 I40 

127 I 15 

136 1 10 

40 I 49 

151 I 6 

63 1 42 

105 I 21 

95 I 24 

56 I 45 

152 I 5 

89 I 29 

131 I 11 

79 I 37 

129 I 14 

65 I 41 

118 I 18 ' 

89 I 27 

130 1 12 

84 I 34 

89 I 31 

59 I 43 

147 I 8 

147 I 7 

100 

56 US. Advisory Commission on Intergovernmental Relations 
Table 5-26 

Property Taxes: Residential and Farm-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Ronda 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

IOWa 

Kansas 

Kentucky 

Louisiana 

Ms&sR# 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TsraS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax Per * 

Base* Capita 

$am $222.68 

Residential Farm CaDacitv Per Capita Capacity Per Capita Capacity Tax Tax Per Capacity Tax 

Index/Rank Capacity Base* Capita IndeWRank Capacity 

14,218 

114,9 18 

36,535 

1,118,846 

123,271 

155,395 

22,253 

19,520 

365,218 

141,880 

52,288 

20,119 

228,508 

9 1,246 

42,760 

44,697 

55,944 

69,197 

3579 

149,021 

260,414 

175,788 

127,045 

32,803 

89,077 

12,857 

36,590 

31,418 

46,969 

268958 

23,980 

497,485 

150,114 

8,059 

221,874 

63,244 

69,286 

272,116 

29,784 

64,674 

12,177 

96,034 

331,388 

38,274 

17,366 

179,914 

150,174 

26,477 

99,306 

10,446 

$6,417,591 

359.79 

438.34 

202.58 

524.82 

496.27 

638.77 

447.94 

423.06 

393.26 

297.35 

633.83 

266.50 

261.42 

218.07 

200.73 

237.91 

199.47 

208.60 

S>bS3 

427.97 

587.39 

252.75 

391.79 

266.33 

230.24 

2 12.19 

303.26 

396.02 

575.11 

461.42 

246.18 

369.05 

307.34 

160.51 

271.30 

259.81 

332.55 

301.31 

398.48 

247.97 

226.58 

260.48 

261.53 

300.70 

413.46 

397.5 1 

428.88 

187.5 1 

273.04 

289.12 

$346.89 

64 I 42 $913.7 

104 I 21 188.9 

126 1 9 1,526.7 

58 I 46 485.4 

151 1 5 14,864.3 

143 I 6 1,637.7 

184 I 1 2,064.5 

129 I 8 295.6 

122 I 12 259.3 

113 I 18 4,852.1 

86 I 27 1,884.9 

183 I 2 694.7 

77 I 31 267.3 

75 I 33 3,035.8 

63 I 43 1,212. 

58 I 47 568.1 

69 I 39 593.8 

58 I 48 743.2 

60 I 45 919.3 

\\b \7 Q5k 

123 I 11 1,979.8 

169 I 3 3,459.7 

73 I 36 2,335.4 

113 I 19 1,687.8 

48 I 50 4358 

66 I 40 1,183.4 

61 I 44 170.8 

87 I 24 486.1 

114 I 16 417.4 

166 I 4 624.0 

133 1 1 3561.3 

71 I 38 371.7 

106 I 20 6,609.3 

89 1 23 1,994.3 

46 I 51 107.1 

78 I 30 2,947.7 

75 I 35 840.2 

96 1 22 920.5 

87 1 25 3,615.2 

115 I 14 395.7 

71 I 37 859.2 

65 I 41 161.8 

75 I 34 1,275.8 

75 1 32 4,4026 

87 I 26 508.5 

119 I 13 230.7 

115 I 15 2,390.2 

124 1 10 1,995.1 

54 I 49 351.8 

79 I 29 1,319.3 

83 I 28 138.8 

100 w5,260.4 

$8,042 

564 

7,915 

9,931 

43,701 

12,3E% 

2,162 

1,194 

0 

20,750 

11,241 

1,128 

8,166 

31,850 

15,918 

29,803 

17,637 

11,403 

6,865 

1339 

4,834 

2,403 

9,639 

16,889 

9,080 

17,503 

9,948 

17,280 

1,698 

1,059 

5 ,m 

5,870 

8,223 

11,471 

11,846 

15,461 

13,893 

8,334 

15,462 

455 

4,546 

8,333 

13,914 

62,113 

4,840 

2,151 

10,972 

11,038 

5004 

11,024 

4,877 

$564,955 

$15.19 

8.33 

17.61 

32.12 

11.96 

29.09 

5.18 

14.02 

0.00 

13.03 

13.74 

7.98 

63.09 

21.25 

22.19 

81.61 

54.76 

23.72 

12.07 

\is9 

8.10 

3.16 

8.08 

30.38 

26.86 

26.39 

95.77 

83.54 

1248 

7.56 

5 .zs 

30.13 

3.56 

13.70 

137.63 

11.03 

33.29 

23.33 

9.99 

3.55 

10.17 

90.44 

22.01 

28.59 

22.18 

29.87 

14.14 

18.39 

8.28 

17.68 

78.74 

$17.81 

85 f 27 

47 I 40 

99 I 26 

180 1 10 

67 I 36 

163 I 14 

29 1 47 

79 I 29 

0 IB 

73 I 32 

77 I 30 

45 I 44 

354 I 7 

119 1 23 

125 I 20 

458 1 5 

307 I 8 

133 I 18 

68 I 35 

f%l \ 54 

45 I 42 

18 I 50 

45 I 43 

171 I 11 

151 I 16 

148 I 17 

538 I 2 

469 I 4 

70 I 33 

42 I 45 

30 I 46 

169 I 12 

20 148 

77 I 31 

773 I 1 

62 I 37 

187 I 9 

131 I 19 

56 I 39 

20 I 49 

57 I 38 

508 I 3 

124 I 22 

161 I 15 

125 I 21 

168 I 13 

79 I 28 

103 I 24 

46 I 41 

99 I25 

442 I 6 

100 

$62.3 

4.4 

61.3 

77.0 

338.7 

96.0 

16.8 

9.3 

0.0 

160.8 

87.1 

8.7 

63.3 

246.8 

123.4 

231.0 

136.7 

88.4 

53.2 

lb.6 

37.5 

18.6 

74.7 

130.9 

70.4 

135.6 

133.9 

13.2 

8.2 

40 .a 

45.5 

63.7 

88.9 

91.8 

119.8 

107.7 

64.6 

119.8 

3.5 

35.2 

64.6 

107.8 

481.3 

37.5 

16.7 

85.0 

85.5 

15.5 

85.4 

37.8 

$4,378.1 

n. 1 

Note: 

Representative Rates = 1.31% and 0.77%. 

*Tax bases are the estimated market values of residential and farm properties in millions of dollars. 

B = Base is zero. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

US. Advisory Commission on Intergovernmental Relations 57 
Table 5-27 

Property Taxes: Commercialllndustrial and Public Utilities--1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

DistTict of CohmSia 

US Total 

Cornrnercialllndustrlai 

Capacity 

Tax 

Base* 

$21,763 

4,893 

18,671 

12,399 

231,008 

22,095 

31,106 

8,416 

5,831 

62,179 

42,912 

6,293 

4,950 

99,246 

42,794 

15,290 

16,537 

25,478 

35,778 

7,119 

26,883 

49,769 

78,854 

33,731 

12,317 

35,296 

4,194 

8,930 

6,550 

7,586 

76,615 

6,444 

159,982 

44,662 

2,799 

85,588 

23,126 

17,048 

90,173 

6,291 

18,814 

2,923 

31,603 

139,656 

8,821 

3,134 

38,022 

29,411 

10,548 

33,280 

3,963 

$1,811,772 

Per 

Capita 

$100.90 

177.28 

101.97 

98.44 

155.15 

127.36 

183.08 

242.58 

180.96 

95.87 

128.77 

109.22 

93.89 

162.57 

146.44 

102.77 

126.03 

130.07 

154.44 

112.29 

110.55 

160.74 

16234 

148.94 

89.43 

130.63 

99.10 

105.97 

118.21 

133.00 

188.83 

81.18 

169.93 

130.93 

79.82 

149.85 

136.03 

117.16 

142.97 

120.52 

103.29 

77.89 

122.74 

157.81 

99.23 

106.83 

120.28 

120.27 

106.96 

131.02 

157.06 

$140.22 

Per Capita 

Capacity 

IndexIRank 

72 

126 

73 

70 

111 

91 

131 

173 

129 

68 

92 

78 

67 

116 

104 

73 

90 

93 

110 

80 

79 

115 

116 

106 

64 

93 

71 

76 

84 

95 

135 

58 

12 1 

93 

57 

107 

97 

84 

102 

86 

74 

56 

88 

113 

71 

76 

86 

86 

76 

93 

112 

100 

I 42 

I5 

I 41 

I 45 

I 12 

I25 

I3 

I1 

14 

I46 

I 24 

I 35 

I 47 

I7 

I 16 

I40 

I26 

I23 

I 13 

I 33 

I 34 

I9 

I8 

I 15 

148 

I 22 

I44 

I 38 

I 31 

I 19 

I2 

I 49 

I6 

I 21 

I 50 

I 14 

I 18 

I 32 

I 17 

128 

I 39 

I 51 

I 27 

I 10 

I 43 

I 37 

I 29 

I 30 

I 36 

I20 

I 11 

Tax 

Capacity 

$414.0 

93.1 

355.2 

235.9 

4,394.4 

420.3 

591.7 

160.1 

110.9 

1,182.8 

816.3 

119.7 

94.2 

1,887.9 

814.1 

290.9 

314.6 

484.7 

680.6 

135.4 

511.4 

946.7 

1,500.0 

641.6 

234.3 

671.4 

79.8 

169.9 

124.6 

144.3 

1,457.4 

122.6 

3,043.3 

849.6 

53.2 

1,628.1 

439.9 

324.3 

1,715.3 

119.7 

357.9 

55.6 

601.2 

2,656.6 

167.8 

59.6 

723.3 

559.5 

200.7 

633.1 

75.4 

$34,464.7 

Public Utilities 

Tax 

Base* 

$10,490 

5 14 

8,623 

7,780 

47.426 

5,944 

7,561 

1,742 

1,124 

28,234 

18.760 

1,727 

1,732 

34,246 

18,114 

7,476 

8,815 

8,192 

14,816 

2,379 

10,788 

11,412 

23.3 17 

9,489 

6,391 

12,199 

3,323 

1,784 

3,747 

1,747 

17,176 

5,498 

33,495 

18,112 

1,020 

27,097 

10,744 

4,982 

34,866 

999 

11,163 

1,105 

4,272 

5 1,095 

3,270 

1,080 

13,697 

6,001 

11,961 

10,972 

3.340 

$592,438 

Capacity 

Per 

Capita 

$34.69 

13.29 

33.59 

44.06 

22.72 

24.44 

31.74 

35.82 

30.17 

31.05 

40.16 

21.38 

23.43 

40.02 

44.22 

35.85 

47.92 

29.83 

45.62 

26.77 

31.64 

26.29 

34.24 

29.89 

33.10 

32.21 

56.01 

15.10 

48.24 

21.85 

30.20 

49.40 

25.38 

37.88 

20.75 

33.84 

45.08 

24.42 

39.43 

13.65 

43.72 

20.99 

11.84 

41.19 

26.24 

26.25 

30.91 

17.51 

86.51 

30.8 1 

94.41 

$32.71 

' Per Capita 

Capacity Tax 

IndedRank Capactty 

106 I 20 

41 I 50 

103 I 23 

135 I 10 

69 I 42 

75 I 39 

97 I 26 

110 1 19 

117 I 16 

95 I 28 

123 I 13 

65 I 44 

72 1 41 

122 1 14 

135 I 9 

110 I 18 

147 I 6 

91 I 33 

139 I 7 

82 I 34 

97 I 27 

80 I 35 

105 1 21 

91 I 32 

101 I 24 

98 I 25 

171 I 3 

46 I48 

147 I 5 

67 I 43 

92 I 31 

151 I 4 

78 I 38 

116 I 17 

63 I 46 

103 I 22 

138 I 8 

75 I 40 

121 I 15 

42 I 49 

134 I 11 

64 I 45 

36 I 51 

126 I 12 

80 I 37 

80 I 36 

95 I 29 

54 I 47 

265 1 2 

94 I 30 

289 I 1 

100 

Note: 

Representative Rates = 1.90% and 1.36% 

'Tax bases are the net book values of commercialhndustrial and public utility properties in millions of dollars. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

$142.3 

7.0 

117.0 

105.6 

643.6 

80.7 

102.6 

23.6 

23.4 

383.1 

254.6 

23.4 

23.5 

464.7 

245.8 

101.4 

119.6 

111.2 

201.0 

32.3 

146.4 

154.9 

316.4 

128.8 

86.7 

165.5 

45.1 

24.2 

50.8 

23.7 

233.1 

74.6 

454.5 

245.8 

13.8 

367.7 

145.8 

67.6 

473.1 

13.6 

151.5 

15.0 

58.0 

693.3 

44.4 

14.6 

185.9 

81.4 

162.3 

148.9 

45.3 

$8,039.1 

58 U.S. Mvisory Commission on Intergovernmental Relations 
Table 5-25 

Estate and Gift Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base* 

$45 

3 

92 

41 

1,409 

90 

246 

38 

23 

676 

175 

27 

9 

482 

76 

55 

53 

113 

64 

22 

166 

260 

213 

89 

25 

149 

12 

29 

27 

39 

320 

31 

1,166 

163 

8 

293 

94 

50 

434 

31 

54 

4 

160 

555 

25 

18 

142 

99 

27 

122 

7 

$8,550 

Capacity 

Per 

Capita 

$4.22 

1.90 

10.15 

6.60 

19.06 

10.48 

29.13 

22.20 

14.16 

20.98 

9.44 

3.61 

15.90 

5.26 

7.43 

8.17 

11.59 

5.56 

6.86 

13.76 

16.92 

8.82 

7.92 

3.68 

11.09 

5.59 

6.82 

9.70 

13.63 

15.87 

7.97 

24.94 

9.65 

4.45 

10.33 

11.08 

6.96 

13.84 

12.04 

5.95 

2.17 

12.54 

12.62 

5.63 

12.09 

9.05 

8.11 

5.42 

9.66 

5.29 

$13.32 

10.57 

Per Capita 

Capacity 

IndexIRan k 

32 1 47 

14 I 51 

76 I 23 

50 I 38 

143 I 5 

79 I 21 

219 1 1 

167 I 3 

106 I 9 

157 I 4 

79 /2n 

71 1 27 

27 I 49 

119 I 7 

40 I 45 

56 I 34 

61 I 30 

87 I 17 

42 I 42 

52 I 36 

103 1 11 

127 I 6 

66 I 29 

59 I 33 

28 I48 

83 I 18 

42 I 41 

51 I 37 

73 I 24 

102 I 12 

119 I 8 

60 I 32 

187 I 2 

72 I 26 

33 I 46 

78 I 22 

83 I 19 

52 I 35 

104 I 10 

90 I 16 

45 I 39 

16 I 50 

94 I 14 

95 I 13 

42 I 40 

91 I 15 

68 I28 

61 I 31 

41 1 43 

72 1 25 

40 I44 

100 

Tax 

Capacity 

$17.3 

1.0 

35.3 

15.8 

539.7 

34.6 

94.2 

14.7 

8.7 

258.8 

10.3 

3.6 

184.7 

29.3 

21.0 

20.4 

43.2 

24.5 

8.3 

63.7 

99.6 

81.5 

34.1 

9.6 

57.0 

4.5 

10.9 

10.2 

14.8 

122.5 

12.0 

446.7 

62.6 

3.0 

112.2 

35.8 

19.3 

166.1 

12.0 

20.6 

1.5 

61.4 

212.5 

9.5 

6.7 

54.4 

37.7 

10.2 

46.7 

2.5 

$3,274.5 

67.0 

Note: 

Representative Rate = 38.3%. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

. *Tax base is federal estate and gift tax collections in millions of dollars. 

TaX 

Revenue 

$15.4 

0.4 

31.0 

5.7 

307.5 

13.2 

176.9 

11.5 

33.6 

177.2 

7.3 

1.9 

82.5 

64.5 

58.9 

44.5 

49.1 

41.6 

11.9 

58.0 

254.7 

93.8 

13.6 

15.7 

28.6 

8.7 

3.3 

5.3 

21.9 

163.1 

4.1 

459.8 

65.7 

1.5 

45.2 

39.8 

13.6 

401.4 

21.8 

36.0 

10.4 

33.5 

108.4 

3.4 

6.2 

43.2 

18.8 

6.5 

98.1 

1.5 

$3,274.5 

54.2 

Revenue 

Per 

Capita 

$3.75 

0.69 

8.89 

240 

10.86 

3.99 

54.72 

17.39 

54.75 

14.36 

6.67 

1.92 

7.10 

11.61 

20.82 

17.83 

13.17 

9.43 

9.88 

12.54 

43.24 

10.15 

3.16 

6.00 

5.56 

10.86 

2.09 

5.01 

20.21 

21.13 

2.71 

25.68 

10.13 

2.25 

4.16 

12.32 

4.93 

33.46 

21.97 

10.39 

14.51 

6.84 

6.44 

2.04 

11.04 

7.19 

4.05 

3.46 

20.30 

3.04 

$13.32 

8.55 

Tax 

Effort 

IndexlRank 

89 

36 

88 

36 

57 

38 

188 

78 

387 

68 

71 

53 

45 

221 

280 

218 

114 

170 

144 

91 

256 

115 

40 

163 

50 

194 

31 

52 

148 

133 

34 

103 

105 

50 

40 

111 

71 

242 

183 

175 

670 

55 

51 

36 

91 

79 

50 

64 

210 

57 

100 

81 

125 

I 49 

I26 

I 47 

I 35 

I46 

I 10 

I 29 

I2 

I 32 

I 31 

I 37 

I 43 

I6 

I3 

I7 

I 19 

I 13 

I 16 

I24 

I4 

I 18 

I 45 

I 14 

I 41 

I9 

I 51 

I 38 

I 15 

I 17 

I 50 

I22 

I 21 

I40 

I44 

I20 

I 30 

I5 

I 11 

I 12 

I1 

I 36 

I 39 

I48 

I23 

I28 

I 42 

I 33 

I8 

I 34 

/ 27 

US. Advisory Commission on Intergovernmental Relations 59 
Table 5-29 

Total Severance Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Capacity 

Tax Per 

Base* Capita 

$18.35 

888.80 

5.33 

15.77 

11.85 

20.10 

0.19 

0.05 

0.00 

1.22 

1.11 

0.35 

1.48 

6.11 

4.70 

0.59 

46.39 

34.85 

90.59 

0.29 

0.88 

0.17 

6.98 

1.50 

16.53 

1.58 

51.88 

4.04 

11.40 

0.25 

0.16 

12278 

0.44 

0.42 

6.73 

111.91 

0.49 

7.40 

0.09 

0.53 

5.05 

1.71 

77.16 

38.81 

0.70 

6.22 

0.87 

80.21 

0.22 

426.21 

$18.34 

77.65 

Per Capita 

Capacity 

Inde.x/Kank 

100 

4.847 

29 

86 

65 

110 

1 

0 

0 

7 

6 

2 

8 

33 

26 

3 

2.53 

190 

494 

2 

5 

1 

38 

8 

90 

9 

283 

22 

62 

1 

1 

669 

2 

2 

423 

37 

610 

3 

40 

0 

3 

28 

9 

421 

2 12 

4 

34 

5 

437 

1 

2324 

100 

I 14 

I1 

I24 

I 16 

I 17 

I 13 

146 

I 50 

IB 

I 32 

I 33 

I 42 

I 31 

I23 

I26 

I 37 

I 10 

I 12 

I5 

I 43 

I 34 

I 47 

I20 

I 30 

I 15 

I 29 

I9 

I 27 

I 18 

I44 

I48 

I3 

I40 

I 41 

I7 

I 21 

I4 

I 39 

I 19 

I 49 

I 38 

I 25 

128 

I8 

I 11 

/ 36 

I 22 

I 35 

I6 

I 45 

I2 

Tax 

Capacity 

$75.3 

466.6 

18.6 

37.8 

335.7 

66.3 

0.6 

0.0 

0.0 

15.1 

7.0 

0.4 

1.5 

70.9 

26.1 

1.7 

115.8 

129.9 

399.2 

0.3 

4.1 

1.0 

64.5 

6.5 

43.3 

8.1 

41.8 

6.5 

12.0 

0.3 

1.2 

185.4 

7.9 

2.7 

5 1.8 

73.2 

361.9 

1.4 

88.8 

0.1 

1.8 

3.6 

8.4 

1,298.9 

65.6 

0.4 

37.4 

4.0 

150.5 

1.0 

204.6 

$4,507.3 

Note: 

*No combined tax rate can be reported; see tables for particular severance taxes. 

B = Base is zero. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$56.3 

1,072.9 

24.3 

12.7 

6.9 

15.3 

0.0 

0.0 

0.0 

75.0 

0.0 

0.0 

0.5 

0.0 

0.7 

0.0 

81.8 

210.0 

465.7 

0.0 

0.0 

0.0 

43.6 

7.8 

49.7 

0.0 

112.8 

2.6 

10.7 

0.0 

0.0 

293.4 

0.0 

0.0 

90.9 

9.4 

386.7 

0.0 

0.0 

0.0 

0.0 

8.4 

1.8 

1,058.8 

29.2 

0.0 

0.0 

0.0 

148.0 

0.9 

230.5 

$4,507.3 

Revenue 

Per 

Capita 

$13.72 

2,043.58 

6.96 

5.31 

0.24 

4.65 

0.00 

0.00 

0.00 

6.08 

0.00 

0.00 

0.50 

0.00 

0.12 

0.00 

32.78 

56.37 

105.68 

0.00 

0.00 

0.00 

4.72 

1.81 

18.98 

0.00 

140.10 

1.60 

10.11 

0.00 

0.00 

194.29 

0.00 

0.00 

136.28 

0.86 

119.57 

0.00 

0.00 

0.00 

0.00 

11.74 

0.37 

62.90 

17.24 

0.00 

0.00 

0.00 

78.91 

0.19 

480.24 

$18.34 

Tax 

Effort 

IndexIKank 

75 I 18 

230 I 4 

131 I 8 

34 I 24 

2 I 29 

23 I25 

0 IZ 

0 IZ 

0 IZ 

498 I 1 

0 IZ 

0 IZ 

34 I23 

0 IZ 

3 I28 

0 IZ 

71 I 19 

162 I 6 

117 I 10 

0 IZ 

0 IZ 

0 IZ 

68 120 

1u) / 9 

115 I 11 

0 IZ 

270 I 2 

40 122 

89 I 15 

0 IZ 

0 IZ 

158 I 7 

0 IZ 

0 IZ 

175 I 5 

13 I 27 

107 I 13 

0 IZ 

0 IZ 

0 IZ 

0 /z 

232 I 3 

22 I 26 

82 I 17 

44 I 21 

0 IZ 

0 IZ 

0 IZ 

98 I 14 

87 I 16 

113 1 12 

100 

60 US. Advisory Commission on Intergovernmental Relations 
State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wixonsin 

Wyoming 

US Total 

Tax 

Base* 

$632 

6,702 

1 

5 19 

4,634 

784 

0 

0 

0 

122 

0 

0 

0 

335 

55 

0 

1,637 

268 

5,693 

0 

0 

0 

811 

0 

616 

2 

411 

87 

30 

0 

0 

5400 

62 

0 

660 

603 

5,170 

6 

402 

0 

0 

31 

12 

18,364 

712 

0 

39 

0 

593 

0 

2,313 

$54,708 

Table 5-30 

Severance Taxes: Oil and Gas-1988 

Capacity 

Per 

Capita 

$10.69 

886.56 

0.02 

15.05 

11.36 

16.5 1 

0.00 

0.00 

0.00 

0.68 

0.00 

0.00 

0.00 

2.01 

0.68 

0.00 

45.55 

5.00 

89.71 

0.00 

0.00 

0.00 

6.10 

0.00 

16.33 

0.03 

35.44 

3.75 

1.97 

0.00 

0.00 

110.37 

0.24 

0.00 

68.74 

3.85 

111.02 

0.16 

233 

0.00 

0.00 

3.01 

0.17 

75.76 

29.26 

0.00 

0.45 

0.00 

21.94 

0.00 

334.64 

$15.46 

Per Capita 

Capacity 

IndeslKan k 

69 

5,735 

0 

97 

74 

107 

0 

0 

0 

4 

0 

0 

0 

13 

4 

0 

295 

32 

580 

0 

0 

0 

39 

0 

106 

0 

229 

24 

13 

0 

0 

7 14 

2 

0 

445 

25 

718 

1 

15 

0 

0 

19 

1 

490 

189 

0 

3 

0 

142 

0 

2,165 

100 

I 16 

I1 

I 32 

I 14 

I 15 

I 12 

IB 

IB 

IB 

I26 

IB 

IB 

IB 

123 

I25 

IB 

I8 

I 18 

I5 

IB 

I 33 

IB 

I 17 

IB 

I 13 

I 31 

19 

120 

I24 

IB 

/B 

I4 

128 

IB 

I7 

I 19 

I3 

I 30 

I 22 

IB 

IB 

I 21 

I 29 

I6 

I 10 

IB 

I 27 

IB 

I 11 

IB 

I2 

Tax 

Capacity 

$43.9 

465.4 

0.1 

36.1 

321.8 

54.5 

0.0 

0.0 

0.0 

8.4 

0.0 

0.0 

0.0 

23.3 

3.8 

0.0 

113.7 

18.6 

395.3 

0.0 

0.0 

0.0 

56.4 

0.0 

428 

0.2 

28.5 

6.0 

2.1 

0.0 

0.0 

166.7 

4.3 

0.0 

45.9 

41.9 

359.0 

0.4 

27.9 

0.0 

0.0 

2.1 

0.8 

1,275.3 

49.5 

0.0 

2.7 

0.0 

41.2 

0.0 

160.6 

$3,799.2 

Note: 

Representative Rate = 6.94%. 

'Tax base is the value of oil and gas production in millions of dollars. 

B = Base. is zero. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$47.6 

1,072.9 

0.0 

12.2 

6.9 

7.3 

0.0 

0.0 

0.0 

9.1 

0.0 

0.0 

0.0 

0.0 

0.7 

0.0 

80.8 

15.0 

4627 

0.0 

0.0 

0.0 

43.6 

0.0 

49.7 

0.0 

19.5 

2.6 

0.0 

0.0 

0.0 

261.3 

0.0 

0.0 

70.1 

4.7 

386.7 

0.0 

0.0 

0.0 

0.0 

1.2 

0.4 

1,055.6 

25.5 

0.0 

0.0 

0.0 

29.6 

0.0 

133.8 

$3,799.2 

Revenue 

Per 

Capita 

$11.59 

2,043.58 

0.00 

5.09 

0.24 

2.20 

0.00 

0.00 

0.00 

0.73 

0.00 

0.00 

0.00 

0.00 

0.12 

0.00 

32.36 

4.02 

104.99 

0.00 

0.00 

0.00 

4.72 

0.00 

18.98 

0.00 

24.21 

1.60 

0.00 

0.00 

0.00 

173.05 

0.00 

0.00 

105.04 

0.43 

119.57 

0.00 

0.00 

0.00 

0.00 

1.74 

0.08 

62.70 

15.09 

0.00 

0.00 

0.00 

15.75 

0.00 

278.83 

$15.46 

TaX 

Effort 

IndexlRan k 

108 I 6 

231 I 1 

0 IZ 

34 I 20 

2 I24 

13 I 22 

0 IZ 

0 IZ 

0 IZ 

107 I 8 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

18 1 21 

0 IZ 

71 I 14 

80 I 11 

117 1 4 

0 IZ 

0 IZ 

0 12 

77 I 12 

0 IZ 

116 I 5 

0 12 

68 115 

43 1 19 

0 12 

0 IZ 

0 12 

157 I 2 

0 IZ 

0 IZ 

153 I 3 

11 I 23 

108 I 7 

0 IZ 

0 IZ 

0 12 

0 IZ 

58 I 16 

48 I 18 

83 I 10 

52 I 17 

0 I2 

0 IZ 

0 IZ 

72 I 13 

0 12 

a3 I 9 

100 

US. Advisory Commission on Intergovernmental Relations 61 
Table 5-31 

Severance Taxes: Coal - 1988 

Capacity Per Capita 

State Base* Capita Indexlbnk 

Alabama $1,090 $7.08 314 I 7 

Alaska 21 1.08 48 I 16 

Arizona 152 1.16 52 I 15 

Arkansas 6 0.06 3 I26 

California 1 0.00 0 I 27 

Colorado 367 2.97 132 I 13 

Connecticut 0 0.00 0 IB 

Delaware 0 0.00 0 IB 

District of Columbia 0 0.00 0 JB 

Florida 0 0.00 0 IB 

Georgia 0 0.00 0 IB 

Hawaii 0 0.00 0 IB 

Idaho 0 0.00 0 IB 

Illinois 1,673 3.84 170 J 11 

Indiana 759 3.64 162 I 12 

Iowa 7 0.07 3 125 

Kansas 22 0.24 11 I 24 

Kentucky 4,104 29.37 1,304 I 3 

Louisiana 64 0.39 17 I 22 

Maine 0 0.00 0 IB 

Maryland 83 0.48 21 I 21 

Massachusetts 0 0.00 0 IB 

Michigan 0 0.00 0 IB 

Minnesota 0 0.00 0 IB 

Mississippi 0 0.00 0 IB 

Missouri 113 0.59 26 I 19 

Montana 391 12.96 575 I 4 

Nebraska 0 0.00 0 IB 

Nevada 0 0.00 0 IB 

New Hampshire 0 0.00 0 JB 

New Jersey 0 0.00 0 IB 

New Mexico 497 8.77 389 J 5 

New York 0 0.00 0 IB 

North Carolina 0 0.00 0 IB 

North Dakota 219 8.77 389 I 6 

Ohio 1,032 2.53 112 I 14 

Oklahoma 66 0.55 24 120 

Oregon 0 0.00 0 IB 

Pennsylvania 2,08 1 4.63 205 I 10 

Rhode Island 0 0.00 0 IB 

South Carolina 0 0.00 0 IB 

South Dakota 0 0.00 0 IB 

Tennessee 172 0.93 41 I 18 

Texas 593 0.94 42 I 17 

Utah 407 6.42 285 I 8 

Vermont 0 0.00 0 IB 

Virginia 1,206 5.35 237 I 9 

Washington 63 0.36 16 I 23 

West Virginia 4,074 57.92 2,571 I 2 

Wisconsin 0 0.00 0 IB 

Wyoming 1,502 83.47 3,705 I 1 

Note: 

Representative Rate = 2.67%. 

'Tax base is the value of coal production in millions of dollars. 

B = Base is zero. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

Tax Per Capacity 

US Total ~20.765 $2.25 100 

All per capita amounts are in dollars; total amounts are in mill 

Tax 

Capacity 

$29.1 

0.6 

4.0 

0.1 

0.0 

9.8 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

44.6 

20.2 

0.2 

0.6 

109.5 

1.7 

0.0 

2.2 

0.0 

0.0 

0.0 

0.0 

3.0 

10.4 

0.0 

0.0 

0.0 

0.0 

13.2 

0.0 

0.0 

5.8 

27.5 

1.8 

0.0 

55.5 

0.0 

0.0 

0.0 

4.6 

15.8 

10.9 

0.0 

32.2 

1.7 

108.7 

0.0 

40.1 

$553.8 

ions of dollars. 

Revenue 

TaX Per 

Revenue Capita 

8.7 $2.13 

0.0 0.00 

1.2 0.36 

0.0 0.01 

0.0 0.00 

7.8 2.37 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

1.0 0.41 

189.2 50.19 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

86.1 106.93 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

27.3 18.05 

0.0 0.00 

0.0 0.00 

20.8 31.24 

3.9 0.36 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

1.4 0.29 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

0.0 0.00 

117.1 6240 

0.0 0.00 

89.1 185.67 

$553.8 $2.25 

Tax 

Effort 

IndexlRank 

30 J 11 

0 IZ 

31 I 10 

17 J 12 

0 JZ 

80 J 8 

0 IZ 

0 JZ 

0 IZ 

0 JZ 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

0 JZ 

0 IZ 

171 I 6 

173 I 5 

0 JZ 

0 JZ 

0 IZ 

0 JZ 

0 IZ 

0 IZ 

0 JZ 

0 JZ 

825 J 1 

0 JZ 

0 JZ 

0 IZ 

0 IZ 

206 I4 

0 JZ 

0 IZ 

356 J 2 

14 I 13 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

31 I 9 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

108 I 7 

0 IZ 

222 I 3 

100 

62 U.S. Advisory Commission on Intergovernmental Relations 
Table 5-32 

Severance Taxes: Nunfuel Minerals-1988 

State 

Capacity Per Capita 

Tax Per Capacity Tax 

Base+ Capita IndedHank Capacity 

$459 $0.57 91 I 19 $2.3 

119 1.15 184 1 10 0.6 

2,830 4.15 661 I 3 14.5 

307 0.65 104 I 15 1.6 

2,709 0.49 78 I 25 13.8 

118 0.19 30 I 45 0.6 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

Florida 1,295 0.54 85 I 20 6.6 

Georgia 1,374 1.11 176 / 11 7.0 

Hawaii 75 0.35 56 I 33 0.4 

Idaho 291 1.48 236 I 9 1.5 

Illinois 588 0.26 41 I 40 3.0 

Indiana 406 0.37 59 I 32 2.1 

Iowa 290 0.52 83 I 22 1.5 

Kansas 292 0.60 95 / 18 1.5 

Kentucky 345 0.47 75 f 26 1.8 

Louisiana 435 0.50 80 I 24 2.2 

Maine 60 0.29 46 I 39 0.3 

Maryland 363 0.40 64 I 31 1.9 

Massachusetts 192 0.17 27 I 46 1.0 

Michigan 1,588 0.88 140 I 13 8.1 

Minnesota 1,267 1.50 239 I 8 6.5 

Mississippi 103 0.20 32 I 43 0.5 

Missouri 968 0.96 153 I 12 4.9 

Montana 548 3.48 554 I 5 28 

Nebraska 91 0.29 46 I 38 0.5 

Nevada 1,945 9.42 1,501 I 1 9.9 

New Hampshire 53 0.25 40 I 41 0.3 

New Jersey 242 0.16 25 I 47 1.2 

New Mexico 1,075 3.64 579 I 4 5.5 

New York 696 0.20 32 I 44 3.6 

North Carolina 529 0.42 66 I 30 2.7 

North Dakota 19 0.14 23 I48 0.1 

Ohio 737 0.35 55 I 36 3.8 

Oklahoma 220 0.35 55 I 34 1.1 

Oregon 178 0.33 52 I 37 0.9 

Pennsylvania 1,042 0.44 71 I 28 5.3 

Rhode Island 17 0.09 14 I 49 0.1 

South Carolina 358 0.53 84 f 21 1.8 

South Dakota 286 2.04 326 I 7 1.5 

Tennessee 586 0.61 97 I 17 3.0 

TsraS 1,525 0.46 74 I 27 7.8 

Utah 1,037 3.13 4W I 6 5.3 

Vermont n 0.70 112 I 14 0.4 

Virginia 495 0.42 67 I 29 2.5 

Washington 459 0.50 80 I23 23 

West Virginia 127 0.35 55 I 35 0.7 

406 0.63 100 I 16 2.1 

6 0.05 7 I 50 0.0 

Djsojct of Cohmbja D DDD D /I2 DD 

Wisconsin a5 0.22 35 I 42 1.0 

Wyoming 761 8.10 1,290 I 2 3.9 

US Total $30,202 $0.63 100 $154.3 

Note: 

Representative Rate = 0.51%. 

Ta base is the value of nonfuel mineral production in millions of dollars. 

B = Base is zero. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts arc in millions of dollars. 

Tax 

Revenue 

$0.0 

0.0 

23.0 

0.5 

0.0 

0.2 

0.0 

0.0 

D. D 

66.0 

0.0 

0.0 

0.5 

0.0 

0.0 

0.0 

0.0 

5.8 

3.0 

0.0 

0.0 

0.0 

0.0 

7.8 

0.0 

0.0 

7.2 

0.0 

10.7 

0.0 

0.0 

4.8 

0.0 

0.0 

0.0 

0.8 

0.0 

0.0 

0.0 

0.0 

0.0 

7.1 

0.0 

3.2 

3.6 

0.0 

0.0 

0.0 

1.4 

0.9 

7.6 

$154.3 

Revenue 

Per 

Capita 

$0.00 

0.00 

6.61 

0.21 

0.00 

0.07 

0.00 

0.00 

5.35 

0.00 

0.00 

0.50 

0.00 

0.00 

0.00 

0.00 

1.57 

0.69 

0.00 

0.00 

0.00 

0.00 

1.81 

0.00 

0.00 

8.95 

0.00 

10.11 

0.00 

0.00 

3.19 

0.00 

0.00 

0.00 

0.07 

0.00 

0.00 

0.00 

0.00 

0.00 

10.00 

0.00 

0.19 

2 15 

0.00 

0.00 

0.00 

0.76 

0.19 

15.74 

$0.63 

Dm 

Tax 

Effort 

IndexIRank 

0 IZ 

0 IZ 

159 I 7 

33 I 16 

0 IZ 

12 I 18 

0 IZ 

0 IZ 

9970 i f 

0 /z 

0 IZ 

34 I 15 

0 12 

0 IZ 

0 IZ 

1 1 19 

332 / 3 

136 I 8 

0 IZ 

0 IZ 

0 12 

0 IZ 

120 I 9 

0 IZ 

0 IZ 

257 I 4 

0 IZ 

107 I 10 

0 IZ 

0 12 

88 I 11 

0 IZ 

0 IZ 

0 fZ 

0 IZ 

0 IZ 

0 IZ 

0 IZ 

0 12 

489 I 2 

0 IZ 

42 I 14 

69 I 13 

0 IZ 

0 IZ 

0 IZ 

218 I 5 

87 I 12 

194 I 6 

100 

u) r 17 

U.S. Advisory Commission on Intergovernmental Relations 63 
Table 5-33 

All Other Taxes-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

NewMexici, 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Tax 

Base' 

$52,720 

10,006 

52,233 

29,263 

530,968 

54,352 

74,553 

11,659 

13,194 

204,788 

96,779 

18,399 

12,698 

204,115 

82,924 

41,551 

39,320 

47,784 

54,179 

18,206 

90,071 

122,593 

152,934 

71,807 

29,123 

79,440 

10,352 

23,670 

18,461 

21,090 

169,810 

18,8 14 

345,741 

92,822 

8,560 

168,635 

43,192 

41,180 

194,819 

16,769 

44,855 

9,095 

67,909 

245,647 

m,604 

8,530 

106.3 15 

76,561 

22,018 

75,362 

6,523 

4,052,993 

Capacity 

Per 

Capita 

$51.23 

75.99 

59.79 

48.69 

74.74 

65.67 

91.97 

70.43 

85.81 

66.18 

60.87 

66.93 

50.48 

70.08 

59.47 

58.54 

62.8 1 

51.13 

49.02 

60.19 

77.63 

82.98 

65.99 

66.46 

44.32 

61.62 

51.27 

58.87 

69.83 

77.50 

87.72 

49.68 

76.97 

57.03 

51.17 

61.88 

53.25 

59.32 

64.74 

67.33 

51.61 

50.79 

55.28 

58.18 

48.58 

60.95 

70.49 

65.62 

46.79 

62.18 

54.18 

$65.75 

Per Capita 

Capacity 

IndexIRank 

78 I 41 

116 I 8 

91 I 29 

74 I 48 

114 I 9 

100 I 19 

140 I 1 

107 I 11 

131 I 3 

101 I 17 

93 I 27 

102 I 15 

77 I 45 

107 I 12 

90 I 30 

89 I 33 

96 I 22 

78 I 43 

75 I 47 

92 I 28 

118 I 5 

126 I 4 

100 I 18 

101 I 16 

67 1 51 

94 I 25 

78 I 40 

90 I 32 

106 I 13 

118 I 6 

133 I 2 

76 I 46 

117 1 7 

87 I 35 

78 1 42 

94 I 24 

81 I 38 

90 I 31 

98 I 21 

102 I 14 

79 I 39 

77 I44 

84 I 36 

88 I 34 

74 I 49 

93 I 26 

107 I 10 

100 I 20 

71 I 50 

95 I 23 

82 I 37 

100 

Tax 

Capacity 

$210.2 

39.9 

208.3 

116.7 

2,117.0 

216.7 

297.2 

46.5 

52.6 

816.5 

385.9 

73.4 

50.6 

813.8 

330.6 

165.7 

156.8 

190.5 

216.0 

72.6 

359.1 

488.8 

609.7 

286.3 

116.1 

3 16.7 

41.3 

94.4 

73.6 

84.1 

677.0 

75.0 

1,378.5 

370.1 

34.1 

672.3 

172.2 

164.2 

776.7 

66.9 

178.8 

36.3 

270.8 

979.4 

82.1 

34.0 

423.9 

305.2 

87.8 

300.5 

26.0 

$16,159.2 

Note: 

Representative Rate = 0.40%. 

*Tax base is aggregate personal income in millions of dollars. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Tax 

Revenue 

$274.4 

50.1 

126.2 

59.0 

2,438.3 

129.9 

193.4 

146.8 

77.3 

1,148.2 

377.3 

121.5 

26.6 

530.1 

70.9 

46.7 

70.8 

208.6 

153.4 

43.1 

569.0 

226.9 

226.4 

137.1 

57.8 

185.0 

32.0 

75.2 

177.2 

64.1 

325.2 

39.5 

3,118.7 

153.8 

33.6 

352.4 

72.0 

257.5 

1,291.7 

24.6 

137.2 

17.5 

223.9 

528.5 

40.7 

24.1 

625.8 

536.0 

133.9 

173.7 

6.0 

$16,159.2 

Revenue 

Per 

Capita 

$66.87 

95.49 

36.23 

24.61 

86.09 

39.38 

59.83 

222.49 

126.17 

93.06 

59.52 

110.90 

26.50 

45.64 

1275 

16.50 

28.37 

55.98 

34.82 

35.71 

122.99 

38.52 

24.50 

3 1.82 

22.07 

35.99 

39.71 

46.94 

168.13 

59.08 

42.14 

26.13 

174.14 

23.70 

50.33 

32.43 

22.26 

93.02 

107.66 

24.79 

39.59 

24.45 

45.70 

31.40 

24.05 

43.26 

104.07 

115.22 

71.38 

35.95 

12.43 

$65.75 

Tax 

Effort 

IndedRank 

131 I 13 

126 I 14 

61 I 28 

51 I 37 

115 I 15 

60 I 29 

65 I 27 

316 I 1 

147 1 11 

141 1 12 

98 I 18 

166 I 6 

53 I 35 

65 I 26 

21 I 51 

28 I 49 

45 I 44 

109 I 16 

71 1 24 

59 I 30 

158 I 7 

46 I 43 

37 I 47 

48 I 42 

50 I 38 

58 I 31 

77 I 21 

80 I 20 

241 I 2 

76 I 23 

48 I 41 

53 I 34 

226 I3 

42 I 46 

98 I 17 

52 I 36 

42 I 45 

157 I 8 

166 I 5 

37 I 48 

77 I 22 

48 I40 

83 I 19 

54 I 33 

50 I 39 

71 I 25 

148 I 10 

176 I 4 

153 I 9 

58 I 32 

23 I 50 

100 

64 US. Advisory Commission on Intergovernmental Relations 
Table 5-34 

User Charges and Special Assessments-1988 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Revenue 

Base* 

$52,720 

10,006 

52,233 

29,263 

530,968 

54,352 

74,553 

11,659 

13,194 

204,788 

96,779 

18,399 

12698 

204,115 

82,924 

41,551 

39,320 

41,784 

54,179 

18,206 

90,071 

122,593 

152,934 

71,807 

29,123 

79,440 

10,352 

23,670 

18,461 

21,090 

169,810 

18,814 

345,741 

92,822 

8,560 

168,635 

43,192 

41,180 

194,819 

16,769 

44,855 

9,095 

67,909 

245,647 

8,530 

106,315 

76,561 

22,O 18 

75,362 

6,523 

$4,052,993 

m,w 

Capacity 

Per 

Capita 

$307.89 

456.69 

359.34 

292.65 

449.21 

394.66 

552.73 

423.29 

515.74 

397.72 

365.83 

402.25 

303.36 

421.16 

357.44 

351.81 

307.30 

294.58 

361.73 

466.55 

498.73 

396.60 

399.40 

266.35 

370.33 

308.14 

353.82 

419.69 

465.76 

527.20 

298.55 

462.59 

34276 

307.51 

371.91 

320.02 

356.48 

389.08 

404.65 

3 10.19 

305.23 

332.22 

349.66 

291.96 

366.30 

423.66 

394.35 

281.23 

373.72 

325.63 

$395.13 

377.47 

Per Capita 

Capacity 

IndexlRank 

78 

116 

91 

74 

114 

100 

140 

107 

13 1 

10 1 

93 

102 

77 

107 

90 

89 

96 

78 

75 

92 

118 

126 

100 

10 1 

67 

94 

78 

90 

106 

1 18 

133 

76 

117 

87 

78 

94 

81 

90 

98 

102 

79 

84 

88 

74 

93 

107 

100 

71 

95 

82 

100 

n 

I 41 

I8 

I 29 

I48 

/9 

I 19 

I1 

I 11 

I3 

I 17 

I 27 

I 15 

I 4s 

I 12 

I 30 

I 33 

I 22 

I 43 

I 47 

128 

I5 

I4 

I 18 

I 16 

I 51 

I25 

I40 

I 32 

I 13 

I6 

I2 

146 

I7 

I 35 

I 42 

I24 

I 38 

I 31 

I 21 

I 14 

I 39 

I44 

I 36 

I 34 

I 49 

I26 

I 10 

I20 

I 50 

I23 

I 37 

Revenue 

Capacity 

$1,263.3 

239.8 

1,251.6 

701.2 

12722.9 

1,302.4 

1,786.4 

279.4 

316.2 

4,907.1 

2,319.0 

440.9 

304.3 

4,890.9 

1,987.0 

995.6 

942.2 

1,145.0 

1,298.2 

436.2 

2,158.3 

2,937.5 

3,664.6 

1,720.6 

697.8 

1,903.5 

248.1 

567.2 

442.4 

505.4 

4,068.9 

450.8 

8,284.5 

2,224.2 

205.1 

4,040.8 

1,035.0 

986.7 

4,668.2 

401.8 

1,074.8 

217.9 

1,627.2 

5,886.1 

493.7 

204.4 

2347.5 

1,834.5 

527.6 

1,805.8 

156.3 

$97,116.5 

Note: 

Representative Rate = 2.40%. 

‘Revenue base is aggregate personal income in millions of dollars. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

$1,883.4 

497.2 

1,216.3 

672.4 

1.560.0 

808.1 

393.2 

216.8 

5,248.4 

3,276.0 

485.4 

376.4 

3,081.6 

2,313.8 

1,389.4 

1,003.7 

1,123.6 

1,769.5 

308.4 

1,489.3 

1,951.1 

4,085.1 

2446.7 

1,198.8 

1,597.7 

251.6 

834.3 

491.8 

318.6 

2,702.4 

557.8 

7,844.6 

1,880.3 

400.0 

3,804.1 

1,357.7 

1,221.9 

3,137.4 

297.5 

1,442.8 

208.0 

1,990.1 

5,743.2 

640.1 

197.4 

2,318.6 

2,130.4 

524.9 

2,037.2 

289.3 

$97,116.5 

14,102.4 

Revenue 

Per 

Capita 

$459.02 

947.03 

349.22 

280.64 

472.72 

250.02 

595.82 

353.64 

425.39 

516.80 

442.89 

375.25 

265.36 

416.23 

490.94 

402.11 

301.55 

401.52 

255.69 

321.93 

331.26 

442.12 

567.94 

457.57 

3 10.83 

3 12.55 

520.44 

466.59 

293.65 

350.15 

369.41 

438.02 

289.77 

599.66 

350.13 

419.83 

441.43 

261.49 

299.59 

416.38 

291.35 

406.31 

341.16 

378.54 

353.73 

385.60 

457.96 

279.81 

421.61 

602.67 

$395.13 

497.91 

Revenue 

Effort 

IndexIRank 

149 I 5 

207 I 1 

97 I 33 

96 I 35 

111 / 25 

120 I 19 

45 I 51 

141 I 9 

69 I 45 

107 1 27 

141 I 8 

110 I 26 

124 1 17 

63 I 50 

116 I 20 

140 1 10 

107 I 28 

98 I 31 

136 1 11 

71 I 43 

69 I 44 

66 I 47 

111 I 23 

142 1 7 

172 1 4 

84 I 41 

101 I 29 

147 I 6 

111 I 24 

63 I 49 

66 I48 

124 1 16 

95 I 37 

85 I 40 

195 I 2 

94 I 38 

131 I 13 

124 I 15 

67 I 46 

74 I 42 

134 I 12 

95 I 36 

122 I 18 

98 I 32 

130 I 14 

97 I 34 

91 I 39 

116 1 21 

99 I 30 

113 I 22 

185 I 3 

100 

US. Advisory Commission on Intergovernmental Relations 65 
Hawaii 10 9.07 78 I 12 9.9 

Idaho 2 2.11 18 I 24 2.1 

Illinois 9 0.76 7 I 33 8.8 

Indiana 0 0.05 0 I 45 0.3 

Iowa 1 0.19 2 I40 0.5 

Kansas 3 1.24 11 I 29 3.1 

Kentucky 2 0.43 4 I38 1.6 

Louisiana 307 69.70 602 I 4 307.2 

Maine 2 1.40 12 I 27 1.7 

Maryland 1 0.17 1 I 41 0.8 

Massachusetts 0 0.00 0 IB 0.0 

Michigan 46 4.96 43 I 20 45.8 

Minnesota 6 1.40 12 I 28 6.0 

Mississippi 7 2.76 24 123 7.2 

Missouri 0 0.00 0 IB 0.0 

Montana 23 28.45 246 I 5 22.9 

Nebraska 14 8.81 76 I 13 14.1 

Nevada 6 5.74 50 I 18 6.1 

New Hampshire 1 0.5 1 4 I 37 0.6 

New Jersey 0 0.00 0 IB 0.0 

New Mexico 235 155.60 1,344 I 2 235.0 

New York 12 0.65 6 / 35 11.7 

\ North Carolina 7 1.10 9 I 31 7.1 

North Dakota 18 27.28 236 I 6 18.2 

Ohio 56 5.12 44 I 19 55.7 

Oklahoma 30 9.16 79 I 11 29.6 

Oregon 69 24.82 214 / 7 68.7 

Pennsylvania 9 0.73 6 I 34 8.7 

Rhode Island 7 7.52 65 I 15 7.5 

South Carolina 2 0.57 5 I 36 2.0 

South Dakota 5 6.55 57 I 16 4.7 

Tennessee 0 0.01 0 I46 0.1 

Texas 281 16.72 144 I 9 281.5 

Utah 2 1.18 10 I 30 2.0 

Vermont 3 4.50 39 I 21 2.5 

Virginia 0 0.07 1 I44 0.4 

Washington 18 3.86 33 / 22 18.0 

West Virginia 0 0.08 1 I 43 0.1 

Wisconsin 1 0.26 2 I 39 1.3 

Wyoming 45 94.01 812 I 3 45.1 

US Total $2,845 $11.58 100 $2,845.4 

Note: 

Representative Rate = 100%. 

*Revenue base is actual state receipts from rents and royalties in millions of dollars. 

B = Base is zero. 

S = All states have the same effort index because of the design of this revenue base. 

Source: Price Waterhouse 

66 US. Advisory Commission on Intergovernmental Relations 

All per capita amounts are in dollars; total amounts arc in millions of dollars. 

Revenue 

$59.3 

1,2 14.9 

22.0 

0.3 

223.3 

74.8 

5.9 

0.9 

0.0 

0.0 

5.3 

9.9 

2.1 

8.8 

0.3 

0.5 

3.1 

1.6 

307.2 

1.7 

0.8 

0.0 

45.8 

6.0 

7.2 

0.0 

22.9 

14.1 

6.1 

0.6 

0.0 

235.0 

11.7 

7.1 

18.2 

55.7 

29.6 

68.7 

8.7 

7.5 

2.0 

4.7 

0.1 

281.5 

2.0 

2.5 

0.4 

18.0 

0.1 

1.3 

45.1 

$2,845.4 

Revenue 

Per 

Capita 

$14.46 

2,314.19 

6.32 

0.14 

7.89 

22.65 

1.81 

1.42 

0.00 

0.00 

0.84 

9.07 

2.11 

0.76 

0.05 

0.19 

1.24 

0.43 

69.70 

1.40 

0.17 

0.00 

4.96 

1.40 

2.76 

0.00 

28.45 

8.81 

5.74 

0.5 1 

0.00 

155.60 

0.65 

1.10 

27.28 

5.12 

9.16 

24.82 

0.73 

7.52 

0.57 

6.55 

0.01 

16.72 

1.18 

4.50 

0.07 

3.86 

0.08 

0.26 

94.01 

$11.58 

Revenue 

Effort 

IndedRank 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

loo I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 / s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 I s 

100 
State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

US Total 

Revenue 

Base* 

$192.0 

30.9 

150.7 

102.5 

2,189.0 

125.6 

561.5 

48.9 

150.1 

687.9 

341.3 

66.0 

26.3 

1,146.1 

454.5 

144.7 

87.2 

172.5 

199.2 

86.8 

583.8 

1,541.6 

1,178.7 

210.5 

92.6 

164.1 

17.7 

67.3 

67.0 

92.3 

1,142.0 

57.9 

1,437.0 

321.1 

23.0 

1,052.3 

134.7 

136.1 

1,117.0 

80.5 

157.0 

24.7 

258.7 

893.2 

45.0 

31.8 

363.6 

190.2 

73.9 

383.9 

13.4 

$18,916 

T~bk 5-36 

Lottery Net Income - 1988 

Capacity 

Per 

Capita 

$16.10 

20.23 

14.88 

14.72 

26.59 

13.09 

59.77 

25.49 

84.24 

19.18 

18.52 

20.70 

9.03 

33.95 

28.13 

17.59 

12.02 

15.93 

15.55 

24.75 

43.41 

90.05 

43.89 

16.81 

12.16 

10.99 

7.56 

14.44 

21.87 

29.25 

50.91 

13.18 

27.61 

17.03 

11.84 

33.32 

14.33 

16.91 

32.03 

27.90 

15.59 

11.92 

18.17 

18.25 

9.16 

19.59 

20.80 

14.07 

13.56 

27.34 

9.58 

$26.48 

Per Capita 

Capacity 

IndexIRank 

61 I 31 

76 I 21 

56 I 35 

56 I 36 

100 I 15 

49 1 42 

226 I 3 

96 I 16 

318 I 2 

72 I 23 

70 I 24 

78 I 20 

34 I 50 

128 I 7 

106 1 11 

66 I 27 

45 I 44 

60 I 32 

59 I 34 

93 I 17 

164 I 6 

340 I 1 

166 I 5 

63 I 30 

46 I 43 

41 I 47 

29 I 51 

55 I 37 

83 I 18 

110 I 10 

192 I 4 

50 I 41 

104 1 13 

64 I28 

45 I 46 

126 I 8 

54 I 38 

64 I 29 

121 I 9 

105 I 12 

59 I 33 

45 I 45 

69 I 26 

69 I 25 

35 I 49 

74 I 22 

79 I 19 

53 t 39 

51 I 40 

103 I 14 

36 I 48 

100 

Revenue 

Capacity 

$66.0 

10.6 

51.8 

35.3 

753.1 

43.2 

193.2 

16.8 

51.6 

236.7 

117.4 

22.7 

9.1 

394.3 

156.4 

49.8 

30.0 

59.3 

68.5 

29.8 

200.8 

530.4 

405.5 

72.4 

31.9 

56.5 

6.1 

23.2 

23.0 

31.7 

392.9 

19.9 

494.4 

110.5 

7.9 

362.0 

46.3 

46.8 

384.3 

27.7 

54.0 

8.5 

89.0 

307.3 

15.5 

10.9 

125.1 

65.4 

25.4 

132.1 

4.6 

$6,507.9 

Note: 

Representative Rate = 34.40%. 

'Tax base is gross lottery sales estimated using a regression equation. 

Z = Zero revenue reported. 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

$0.0 

0.0 

83.1 

0.0 

949.2 

49.5 

223.1 

22.1 

55.5 

290.7 

0.0 

0.0 

0.0 

527.8 

0.0 

51.0 

32.1 

0.0 

0.0 

35.6 

369.5 

457.6 

531.1 

0.0 

0.0 

71.3 

10.8 

0.0 

0.0 

32.3 

539.8 

0.0 

696.3 

0.0 

0.0 

612.9 

0.0 

70.9 

604.9 

23.4 

0.0 

13.1 

0.0 

0.0 

0.0 

15.0 

0.0 

112.4 

26.9 

0.0 

0.0 

$6,507.9 

Revenue 

Per 

Capita 

$0.00 

0.00 

23.86 

0.00 

33.51 

15.00 

69.03 

33.48 

90.54 

23.56 

0.00 

0.00 

0.00 

45.45 

0.00 

18.02 

12.86 

0.00 

0.00 

29.52 

79.87 

77.69 

57.48 

0.00 

0.00 

13.87 

13.42 

0.00 

0.00 

29.77 

69.94 

0.00 

38.88 

0.00 

0.00 

56.41 

0.00 

25.61 

50.42 

23.56 

0.00 

18.35 

0.00 

0.00 

0.00 

26.88 

0.00 

24.16 

14.34 

0.00 

0.00 

$26.48 

Revenue 

Effort 

IndexIRank 

0 IZ 

0 IZ 

160 I 5 

0 IZ 

126 I 16 

115 I 20 

115 I 19 

131 I 13 

107 1 21 

123 I 17 

0 IZ 

0 12 

0 IZ 

134 I 12 

0 IZ 

102 I 24 

107 1 22 

0 IZ 

0 IZ 

119 I 18 

184 I 1 

86 I 26 

131 I 14 

0 IZ 

0 IZ 

326 I 15 

177 I 2 

0 IZ 

0 IZ 

102 I 25 

137 I 10 

0 IZ 

141 I 9 

0 IZ 

0 IZ 

169 I 4 

0 IZ 

151 I 8 

157 I 6 

84 I 27 

0 IZ 

154 I 7 

0 IZ 

0 IZ 

0 IZ 

137 I 11 

0 IZ 

172 I 3 

106 I 23 

0 IZ 

0 IZ 

100 

U.S. Advisory Commission on Intergovernmental Relations 67 
68 US. Advisory Commission on Intergovernmental Relations 
Chapter 6 Fiscal Capacity and Effort Graphs: 

By State 

This section contains graphs that present RTS and 

RRS data on a state-by-state basis. The graphs show fiscal 

capacity and effort both over time and by selected revenue 

bases for 1988. While the graphs are intended to facilitate 

understanding of a state’s fiscal position, they must be 

interpreted with care. 

How to Read the Graphs 

The top graph on each page shows a state’s total EYTS 

tax capacity and tax effort indexes for selected years from 

1975 to 1988. These graphs are useful for illustrating the 

trends in each state’s capacity and effort, not for 

comparing the relative position of a state’s capacity and 

effort (which is showri in the lower graphs). In these 

graphs, both capacity and effort are expressed as indexes, 

and thus show a state’s position relative to the U.S. 

average of 100. To get an accurate picture of whether a 

state has room to raise-or lower-revenues to meet the 

national average tax effort, one should compare the 

state’s tax effort to the national average index of 100, not 

to the state’s capacity index level. 

For example, in the hypothetical graph below, in 1975 

the state’s capacity is 80percent of average and its effort is 

90 percent of average. This implies that, given its low 

capacity, the state could increase its tax effort by 10 

percent to reach the national average tax effort level. By 

1979, the state’s capacity has increased to 25 percent 

above average, and its effort to 10 percent above average. 

Thus, even though the effort index is below the capacity 

index, the state still has a tax effort above the national 

average. In 1983, capacity is 20 percent above average, but 

the state is 20percent below the U.S. average in tax effort. 

In this case, the state could increase its effort by 20 

percent if it wished to match the national average effort 

given its capacity. Finally, in 1987, both capacity and effort 

are at 90 percent of average. Here, even though its 

capacity is below average, the state still has room to raise 

revenues by 10 percent without exceeding the national 

average in tax effort. This example is intended for 

Total RTS Tax Capacity and Tax Effort, 1975.87 

140 

130- Tax Capacify 

120- 

70 - 

I 

I I I I 60, 1981 1983 1985 1987 1975 1977 1979 

U.S. Commission MI interwemm~ Relati* 69 
illustrative purposes only; it does not represent any 

particular state. 

Whereas the top graph on each page shows tax capacity 

and effort over time, the bottom graph compares capacity 

and revenue utilization for eight selected revenue sources. 

Estimated capacity per capita, actual revenue collections per 

capita, and the U.S. average capacity per capita are shown 

for each of the following bases: 

a 

General Sales and Gross Receipts %es 

(General Sales) 

Total Selective Sales ?tixes (Selective Sales) 

Personal Income Taxes (Personal Income) 

Corporation Net Income and Net Worth 

Taxes (Corporate Income) 

’Ibtal Property Taxes (Property) 

Total Severance Taxes (Severance) 

All Other %es 

RRS Bases 

All Other lhxes includes the Kl3 tax base of “All Other 

Tixes,” as well as l3tal License Bres and Estate and Gift 

Toures. RRS Bases include the User Charges and Special 

Assessments, Rents and Royalties, and Lottery Net Income 

bases. Several of the bases are summations of other 

smaller bases. For example, Total Selective Sales Tbes 

encompasses nine selective sales taxes, and Total License 

Bres includes six license taxes. 

The bottom graph on each page shows the degree to 

which a state utilizes a particular revenue source relative 

to other states. If the first bar (capacity) exceeds the 

second bar (revenue) for a particular revenue source, 

then the state is raising less revenue from that source than 

the “average state” would raise given the same base. 

Conversely, if the revenue bar exceeds the capacity bar, 

the state is taxing that base more heavily than average. 

The lower graphs can also be interpreted to show how 

a state’s mix of revenue sources compares to that of other 

states. For example, if a state’s revenue exceeds its 

capacity for the general sales tax and income tax but falls 

below its capacity for property taxation, then that state has 

a tax mix that emphasizes sales and income taxation but 

deemphasizes the property tax. The extent to which actual 

revenue exceeds capacity-or vice versa-provides a 

measure of the burden a state places on one revenue source 

in relation to other sources and in relation to other states. 

70 US. Advisory Commission on Intergovernmental Relations 
Alabama 

130- 

120- 

110- 

1988 RTS Tax Capacity = 76 1988 RTS Tax Effort = 84 

70- 

60 I I I I I I 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 - 

900- 

800- 

700- 

600- 

500- 

400- 

300. 

200. 

100. 

0 

Capacity 

Revenue 

U.S. Average Capacity 

RRS 

Bases General Selective Personal Corporate Property Severance All Other Taxes Sales Sales Income Income 

U.S. Advisory Commission on Intergovernmental Relations 71 
1988 RTS Tax Capacity = 159 1988 RTS Tax Effort = 127 

Total RTS Tax Capacity and Tax Effort, 1975-88 

340 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

El Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

72 US. Advisory Commission on Intergovernmental Relations 
Arizona 

1975 1977 1979 1981 1983 1985 1987 

1988 RTS Tax Capacity = 99 1988 RTS Tax Effort = 96 

1989 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

80 Tax Capacity 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600 - 

500- 

400 - 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property 

4 

Severance All Other 

Taxes 

RRS 

Bases 

US. Advisory Commission on Intergovernmental Relations 73 
c 

140 

130- 

120- 

110- 

Arkansas 

lOO-.-------------,,------------------------------------------ 

1988 RTS Tax Capacity = 74 1900 RTS Tax Effort = 84 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300 - 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

US. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

74 US. Advisory Commission on Intergovernmental Relations 
California 

1988 RTS Tax Capacity = 116 1988 RTS Tax Effort = 94 

Total RTS Tax Capacity and Tax Effort, 1975-88 

130 -4 

Tax Capacity 

I 

-- I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 12 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 

Capacity 

900- Revenue 

U.S. Average Capacity 

800 - 

700- 

600- 

500- 

400- 

300- 

200 - 

100- 

0- 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

US. Advisory Commission on Intergovernmental Relations 75 
r 

Colorado 

1988 RTS Tax Capacity = 107 1988 RTS Tax Effort = 89 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900 - 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0. 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

76 US. Advisory Commission on Intergovernmental Relations 
Connecticut 

1988 RTS Tax Capacity = 143 1988 RTS Tax Effort = 90 

Total RTS Tax Capacity and Tax Effort, 1975-88 

1501 

1975 1977 1979 1981 1983 1985 1987 1989 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500 - 

400- 

300- 

200. 

100. 

0. 

Revenue 

U.S. Average Capacity 

- 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations 77 
Delaware 

1988 RTS Tax Capacity = 124 1988 RTS Tax Effort = 84 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

70 - 

60 I I 1 I I I 1979 1981 1983 1985 1987 1989 1975 1977 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 I 

I 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other 

Taxes 

RRS 

Bases 

78 US. Advisory Commission on Intergovernmental Relations 
District of Columbia 

1988 RTS Tax Capacity = 123 1988 RTS Tax Effort = 154 

Total RTS Tax Capacity and Tax Effort, 1975-88 ."" , 

-- I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average 

Capacity 

m 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

U.S. Advisory Commission on Intergovernmental Relations 79 
Florida 

140 

130- 

120- 

110- 

90- 

1988 RTS Tax Capacity = 104 1988 RTS Tax Effort = 82 

Tax Capacity a 

loo-.:- - -- 

60 I I I I I I 1 

1975 1977 1979 1981 1983 1985 1987 1 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300 - 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

80 U.S. Advisory Commission on Intergovernmental Relations 
Georgia 

140 

130- 

120- 

110- 

1988 RTS Tax Capacity = 94 1988 RTS Tax Effort = 89 

goo800- 

Capacity 

Revenue 

U.S. Average Capacity 

"" I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 l! 

700- 

600 - 

500 - 

400 - 

300- 

200- 

100- 

0- 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

3 

US. Advisory Commission on Intergovernmental Relations 81 
Hawaii 

1988 RTS Tax Capacity = 114 1988 RTS Tax Effort = 11 2 

90 - 

80- 

70 - 

60 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

Tax Capacity 

I I 1 I 1 I 

130- 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300. 

200. 

100 

0 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selectlve Personal Corporate Property Severance All Other RRS 

Sales Sales income Income Taxes Bases 

82 US. Advisory Commission on Intergovernmental Relations 
Idaho 

140 

130- 

120- 

110- 

100- 

90 

80 - 

70- 

1988 RTS Tax Capacity = 76 

......................................................... 

Tax Effort 

Tax Capacity 

; A A v v 

I I w 

1988 RTS Tax Effort = 93 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations 83 
Illinois 

1988 RTS Tax Capacity = 99 1988 RTS Tax Effort = 102 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

12*d Tax Capacity 

110-' I 

Tax Effort 

70 

1 I I I I I 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300- 

200. 

100. 

0. 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other FIRS 

Sales Sales Income Income Taxes Bases 

84 US. Advisory Commission on Intergovernmental Relations 
Indiana 

110- 

100- 

90 - 

80- 

70 - 

1988 RTS Tax Capacity = 87 1988 RTS Tax Effort = 93 

Tax Capacity 

- - - - I -----------. 

I 

eTaxEffort 

Total RTS Tax Capacity and Tax Effort, 1975-88 

120 

60 1 I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700- 

600- 

500. 

400. 

300, 

200 

100 

0 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corpor8te Property Severance All Other RRS 

SSkS Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmentel Relations 85 
Iowa 

80 - 

70 - 

1988 RTS Tax Capacity = 83 1988 RTS Tax Effort = 11 3 

Total RTS Tax Capacity and Tax Effort, 1975-88 

60 I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General 

Sales 

Selectlve 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other 

Taxes 

RRS 

Bases 

86 U.S. Advisory Commission on Intergovernmental Relations 
-.. 

140 

130- 

120- 

11o-L 

100- 

90 - 

70 - 

Kansas 

1988 RTS Tax Capacity = 91 1988 RTS Tax Effort = 104 

Tax Capacity I I - 

........................ 

e A 

80-3 Tax Effort 

-A - 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

U.S. Advisory Commission on Intergovernmental Relations 87 
Kentuckv 

mvvv900- 

800- 

700- 

600- 

500- 

400- 

300 - 

200- 

100- 

n1988 RTS Tax Capacity = 81 1988 RTS Tax Effort = 88 

Capacity 

Revenue 

U.S. Average Capacity 

1975 1977 1979 1981 1983 1985 1987 1989 

1988 Per Capita Capacity and Revenue, Selected Bases 

" 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

88 U.S. Advisory Commission on Intergovernmental Relations 
Louisiana 

1988 RTS Tax Capacity = 83 1988 RTS Tax Effort = 90 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

1303 

120 i 

90 - 

I I I I II 

1975 1977 1979 1981 1983 1985 1987 l! 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 I 

Capacity 

Revenue 

U.S. Average Capacity 

800 

701 600 

200 

100 

General Selective Personal 

Sales Sales - Income 

Corporate Property Severance All Other RRS 

Income Taxes Bases 

9 

U.S. Advisory Commission on lntergovemrnental Relations 89 
Maine 

1988 RTS Tax Capacity = 98 1988 RTS Tax Effort = 105 

Total RTS lax Capacity and Tax Effort, 1975-88 

140 

130- 

120- 

90 - 

70 - 

60 I I I I 

1988 Per Capita Capacity and Revenue, Selected Bases 

1975 1977 1979 1981 1983 1985 1987 I I 1989 

1000 I 

Capacity 

goo- m Revenue 

U.S. Average Capacity 

8001 

700- 

I 

90 U.S. Advisory Commission on Intergovernmental Relations 
Marvland 

1988 RTS Tax Capacity = 109 1988 RTS Tax Effort = 108 

Total RTS Tax Capacity and Tax Effort, 1975-88 

1301 120 

-1 T= Capacity 90 

60 I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500 - 

400 - 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General Selectlve Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

US. Advisory Commission on Intergovernmental Relations 91 
Massachusetts 

1988 RTS Tax Capacity = 129 1988 RTS Tax Effort = 94 

Total RTS Tax Capacity and Tax Effort, 1975-88 

150 I 

140- 

110- 

901 Taxcapacity 

80 -I 

I I I 1983 1985 i 1987 1989 I i 

1975 1977 1979 1981 

1000- 

900- 

800- 

700. 

600. 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

- 

General Selective Personal Corporate Property Severance All Other R RS 

Sales Sales Income Income Taxes Bases 

92 US. Advisory Commission on Intergovernmental Relations 
Michigan 

80 - 

70 - 

60 

1988 RTS Tax Capacity = 95 1988 RTS Tax Effort = 112 

I I I I I I 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

1000- 

900- 

800- 

700 - 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations ' 93 
Minnesota 

1975 1977 1979 1981 1983 1985 1987 

1988 RTS Tax Capacity = 104 1988 RTS Tax Effort = I1 2 

1989 

Total RTS Tax Capacity and Tax Effort, 1975-88 

130- 

120- 

110- 

Taxcapacity 90 - 

70 8ol 

1988 Per Capita Capacity and Revenue, Selected Bases .___ 

Capacity 

Revenue 

U.S. Average Capacity 

800 

700 

I 

300 

200 

100 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

94 US. Advisory Commission on Intergovernmental Relations 
Mississippi 

130- 

120- 

1988 RTS Tax Capacity = 65 1988 RTS Tax Effort = 94 

1000- 

900- 

800- 

700 - 

600- 

500 - 

400- 

300- 

200. 

100 

0 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

m Revenue 

U.S. Average Capacity 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other 

Taxes 

RRS 

Bases 

US. Advisory Commission on Intergovernmental Relations 95 
Missouri 

1988 RTS Tax Capacity = 90 1988 RTS Tax Effort = 86 

Total RTS Tax Capacity and Tax Effort, 1975-88 

110 

Tax Capacity 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 1 

U.S. Average Capacity 

I 

500 

200 

100 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

96 US. Advisory Commission on Intergovernmental Relations 
Montana 

130- 

120- 

1988 RTS Tax Capacity = 85 1988 RTS Tax Effort = 102 

80 - 

70 - 

60 I 1 I I I I 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 

900- 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

Capacity 

Revenue 

U.S. Average Capacity 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other RRS 

Taxes Bases 

U.S. Advisory Commission on Intergovernmental Relations 97 
Nebraska 

1988 RTS Tax Capacity = 90 1988 RTS Tax Effort = 98 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

120- 

80 - 

70- 

-- I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

98 U.S. Advisory Commission on Intergovernmental Relations 
Nevada 

1988 RTS Tax Capacity = 135 1988 RTS Tax Effort = 69 

Total RTS Tax Capacity and Tax Effort, 1975-88 

160 1 

150- 

140- 

c I I 

Tax Capacity 

A L 

v 

A 

v A vL 

v 

I I I I I 7 

I 1979 1981 1983 1985 1987 1989 I I 

1975 1977 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 , 1 

500 

200 :I 100 0 

General 

Sales 

Capacity 

Revenue 

U.S. Average Capacity 

Selective 

Sales 

I 

Personal 

Income 

Corporate Property 

Income 

Severance All Other 

Taxes 

RRS 

Bases 

U.S. Advisory Commission on Intergovernmental Relations 99 
New Hampshire 

1988 RTS Tax Capacity = 126 1988 RTS Tax Effort = 66 

140 

130- 

120- 

110- 

loo-! 

90 - 

80 - 

70 - 

60 

Tax Capacity 

- - - - - - - 

c A 

v 

I I I I I I 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

- 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

100 U.S. Advisory Commission on Intergovernmental Relations 
New Jersey 

1988 RTS Tax Capacity = 124 1988 RTS Tax Effort = 101 

Total RTS Tax Capacity and Tax Effort, 1975-88 

1 40 

130- 

w Tax Capacity gOi 

I I I I I I I 

1977 1979 1981 1983 1985 1987 1989 1975 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 I 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advlsaty Commission on Intergovernmental Relations 101 
New Mexico 

Total RTS Tax Capacity and Tax Effort, 1975-88 1 140 

60 1 I I I I I I 

1979 1981 1983 1975 1977 

II 1204 

'Oi +TaxEffort 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 

I ::I 700 

mc apacity 

Revenue 

U.S. Average Capacity 

102 US. Advisory Commission on Intergovernmental Relations 
1988 RTS Tax Capacity = 109 1988 RTS Tax Effort = 152 

Total RTS Tax Capacity and Tax Effort, 1975-88 

180 , 

1401 120 

I 

- - ----- _ - - - 

Tax Capacity 80 - 

I I I I I I 

1989 

60 

1977 1979 1981 1983 1985 1987 1975 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 

, I u m - .. I capaciry 

onnl Revenue 

I U.S. Average 

Capacity 

6004 

"""1 

3001 20 

loo] n 

I 

- 

General Selective Personal 

Sales Sales Income 

Corporate 

Income 

Property 

A 

Severance All Other 

Taxes 

RRS 

Bases 

U.S. Advisory Commission on Intergovernmental Relations 103 
Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

70 - 

60 I I I I I I 

1979 1981 1983 1985 1987 1I 1975 1977 

1 ooa 

900 

800 

700 

600 

500. 

400. 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

El Capacity 

Revenue 

U.S. Average Capacity 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other 

Taxes 

RRS 

Bases 

104 U.S. Advisory Commission on Intergovernmental Relations 
North Dakota 

1988 RTS Tax Capacity = 86 1988 RTS Tax Effort = 91 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

120- 

110- Tax Capacity 

70 - 

60 I I I I I I I 

1979 1981 1983 1985 1987 l! 1975 1977 

1000, 

900. 

800. 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

a Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Taxes Bases Sales Sales Income Income 

U.S. Advisory Commission on Intergovernmental Relations 105 
Ohio 

120- 

110- 

1988 RTS Tax Capacity = 91 

Tax Capacity 

1988 RTS Tax Effort = 97 

Total RTS Tax Capacity and Tax Effort, 1975-88 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700 - 

600- 

500- 

400- 

300- 

200- 

100- 

0. 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

106 US. Advisory Commission on Intergovernmental Relations 
Oklahoma 

130- 

1988 RTS Tax Capacity = 89 1988 RTS Tax Effort = 89 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

1975 1977 1979 1981 1983 1985 1987 1989 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

U.S. Advisory Commission on Intergovernmental Relations 107 
1988 RTS Tax Capacity = 91 1988 RTS Tax Effort = 99 

Total RTS Tax Capacity and Tax Effort, 1975-88 

1201 

I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1989 

1000- 

900- 

800- 

700 - 

600- 

500- 

400- 

300- 

200- 

100- 

0. 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

- 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

108 US. Advisory Commission on Intergovernmental Relations 
Pennsylvania 

140 

130- 

120- 

110- 

100- 

90 - 

80- 

70 - 

60 

1988 RTS Tax Capacity = 94 1988 RTS Tax Effort = 97 

Tax Effort A v A 

v 

- - - - - - - ___________ b I I 

Tax Capacity 

I I I I I I 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases ~ 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

U.S. Advisory Commission on Intergovernmental Relations 109 
1988 RTS Tax Capacity = 99 

70- 

60 

~ ___ 

1988 RTS Tax Effort = 104 

I I I I I I 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

120- 

110--) 

1000- 

900- 

800 - 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

11 0 US. Advisory Commission on Intergovernmental Relations 
South Carolina 

130- 

120- 

110- 

1988 RTS Tax Capacity = 79 1988 RTS Tax Effort = 96 

60 I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1989 

80- 

70- 

I 

I 

I - I I 

I H 

- 

Tax Capacity 

1000- 

900- 

800- 

700 - 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations 11 1 
South Dakota 

70 7 

60 

1988 RTS Tax Capacity = 78 1988 RTS Tax Effort = 95 

I I 1 I I I 

4 

90 - 

80 - 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

n1988 Per Capita Capacity and Revenue, Selected Bases 

1000 , 

U.S. Average Capacity 

- 

General Selective Personal Corporate Property Severance Ail Other RRS 

Sales Sales Income Income Taxes Bases 

9 

112 U.S. Advisory Commission on Intergovernmental Relations 
Tennessee 

1988 RTS Tax Capacity = 84 

~ 

1988 RTS Tax Effort = 83 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

130- 

80 - 

Tax Capacity 70 7 

-- I I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1000 - 

900- 

800- 

700 - 

600- 

500 - 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

US. Advisory Commission on lntergovernmental Relations 113 
Texas 

1988 RTS Tax Capacity = 96 1988 RTS Tax Effort = 88 

1000 

900- 

800- 

700- 

Total RTS Tax Capacity and Tax Effort, 1975-88 

140 

Capacity 

Revenue 

U.S. Average Capacity 

130- 

4003 

300 4 

100 

2ool 0 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance AN Other 

Taxes 

RRS 

Bases 

9 

114 US. Advisory Commission on Intergovernmental Relations 
Utah 

130- 

120- 

1988 RTS Tax Capacity = 78 1988 RTS Tax Effort = 106 

1975 1977 1979 1981 1983 1985 1987 1989 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000 

500 

400 

300 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations 115 
Vermont 

70 - 

60 

1988 RTS Tax Capacity = 105 

I I I 1 I 

1988 RTS Tax Effort = 100 

1000 

900- 

800- 

Total RTS Tax Capacity and Tax Effort, 1975-88 

Capacity 

Revenue 

U.S. Average Capacity 

120301 

1 600 

"? 300 

100 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property 

J 

Severance All Other 

Taxes 

RRS 

Bases 

9 

11 6 U.S. Advisory Commission on Intergovernmental Relations 
Virginia 

140 

130- 

120- 

110- 

loo-. 

90- 

80- 

70 - 

1988 RTS Tax Capacity = 104 1988 RTS Tax Effort = 91 

Tax Capacity 

_--------------_ 

c I - 

A 

v 

Tax Effort 

1975 1977 1979 1981 1983 19'85 19'87 1989 

60 I 1 I I I I 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300- 

200 - 

100- 

0. 

1988 Per Capita Capacity and Revenue, Selected Bases 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

US. Advisory Commission on Intergovernmental Relations 117 
Washington 

130- 

120- 

110- 

1988 RTS Tax Capacity = 98 1988 RTS Tax Effort = 102 

Tax Capacity 

Total RTS Tax Capacity and Tax Effort, 1975-88 

90 - 

80 - 

70 - 

+ Tax ~ffort 

60 I I I I I I 

1975 1977 1979 1981 1983 1985 1987 1 

1988 Per Capita Capacity and Revenue, Selected Bases 

800 

700 

500 

400 

a Capacity 

Revenue 

U.S. Average Capacity 

3004 I 

loo] 

0-L 

General 

Sales 

Selective 

Sales 

Personal 

Income 

Corporate 

Income 

Property Severance All Other 

Taxes 

RRS 

Bases 

9 

11 8 U.S. Advisory Commission on Intergovernmental Relations 
West Virginia 

1988 RTS Tax Capacity = 78 1988 RTS Tax Effort = 88 

Total RTS Tax Capacity and Tax Effort, 1975-88 

60 I I I I I I 

1975 1977 1979 1981 1983 1985 1987 l! 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500- 

400- 

300 - 

200- 

100- 

0- 

Capacity 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

9 

US. Advisory Commission on Intergovernmental Relations 11 9 
Wisconsin 

110- 

~~ ~~ ~~ 

1988 RTS Tax Capacity = 90 1988 RTS Tax Effort = 119 

80- 

70 - 

60 

Total RTS Tax Capacity and Tax Effort, 1975-88 

I I I I I I 

1000- 

900- 

800- 

700 - 

600- 

500- 

400 - 

300- 

200- 

100- 

0- 

1988 Per Capita Capacity and Revenue, Selected Bases 

a Capacity 

Revenue 

U.S. Average Capacity 

General 

- 

Selective Personal Corporate Property 

J 

Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

D 

120 U.S. Advisory Commission on Intergovernmental Relations 
Wyoming 

1988 RTS Tax Capacity = 123 1988 RTS Tax Effort = 94 

Total RTS Tax Capacity and Tax Effort, 1975-88 

220 

200- 

140- 

120- 

Tax Effort 

1975 1977 1979 1981 1983 1985 1987 1989 

1988 Per Capita Capacity and Revenue, Selected Bases 

1000- 

900- 

800- 

700- 

600- 

500- 

400 - 

300- 

200- 

100- 

0. 

Revenue 

U.S. Average Capacity 

General Selective Personal Corporate Property Severance All Other RRS 

Sales Sales Income Income Taxes Bases 

U.S. Advisory Commission on Intergovernmental Relations 121 
122 U.S. Advisory Commission on Intergovernmental Relations 
Appendix A 

Definitions, Methods, and Sources 

for the 1988 RTS and RRS Estimates 

In this appendix, each tax and revenue is defined, the 

estimation of the corresponding base or proxy is de- scribed, and the data sources are listed. The tax and 

revenue definitions generally follow those used by the 

U.S. Department of Commerce, Bureau of the Census. 

With few exceptions, all the data on the state and local tax 

and revenue collections were supplied by publications of 

the Census Bureau: State Government Tax Collections in 

1988, Government Finances in 1987-1988, and State 

Government Finances in 1988. Some unpublished data on 

the components of various collections were provided by 

the Census Bureau and state revenue departments. 

Population Figures 

The state population numbers used in the estimation 

of 1988 RTS and RRS per capita capacity and revenues 

and their source are shown in Eible A-1. 

RTS Bases 

1. 

Definition: Sales or gross receipts taxes generally applicable to all types of goods and services. Taxes imposed distinctively on sales of selected commodities are reported 

separately under selective sales taxes. 

Certain adjustments to general sales or gross receipts 

tax revenues reported by Census have been made to make 

revenues consistent with the RTS tax base. For example, 

Census reports revenues from “titling” taxes as “other 

selective sales taxes” for those states which impose 

separate taxes on purchases of vehicles in lieu of the 

general saleduse tax. Titling tax revenuesfor these states 

have been added to RTS general sales and gross receipts 

revenues to make these states comparable to states that 

tax such transactions under the general sales tax. Certain 

other revenues which Census categorizes under “other 

selective sales taxes” (e.g., revenues from hotel/motel 

occupancy, revenues from the sale of soft drinks) also 

have been added to the general sales tax revenues of 

selected states. Arizona’s general sales tax receipts 

General Sales and Gross Receipts Taxes 

Table A-1 

Resident Population of the States, July 1, 1988 

(millions) 

Alabama 4.103 

Alaska 0.525 

Arizona 3.483 

Arkansas 2.396 

California 28.323 

Colorado 3.300 

Connecticut 3.232 

Delaware 0.660 

District of Columbia 0.613 

Florida 12.338 

Georgia 6.339 

Hawaii 1.096 

Idaho 1.003 

Illinois 11.613 

Indiana 5.559 

Iowa 2.830 

Kansas 2.496 

Louisiana 4.407 

Maine 1.206 

Maryland 4.626 

Massachusetts 5.890 

Minnesota 4.308 

Mississippi 2.620 

Missouri 5.140 

Kentucky 3.726 

Michigan 9.240 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

0.805 

1.603 

1.054 

1.085 

7.718 

1.510 

17.909 

6.489 

0.661 

10.865 

3.234 

2768 

11.998 

0.993 

3.465 

0.714 

4.898 

16.834 

1.691 

0.558 

6.013 

4.652 

1.876 

4.832 

0.480 

245.783 

Source: U.S. Department of Commerce, Bureau of the 

Census, Cirmtit Population Reporis- State Poprrlatior1 arid Hoirseliold Estiniates: Jrrly 1, 19S9, Series 

P-25, No. 1058, March 1990. 

attributable to severance taxes (as reported by the state 

revenue agency) were deleted from general sales tax 

receipts and apportioned to the appropriate severance 

taxes. A portion of West Virginia’s sales tax receipts (as 

reported by the Bureau of the Census) from a “business 

U.S. Advisory Commission on Intergovernmental Relations 123 
and occupations” tax on the coal and oil and gas industries 

was deleted from the sales tax and apportioned to the 

appropriate severance taxes. (See Thble 3 in text.) 

Tax Base: General retail sales of retail trade and selected 

service businesses. All establishments engaged in selling 

merchandise for personal or household consumption are included. Service businesses included here are hotels and motels, amusement and recreation services including motion 

pictures, and personal seMces such as laundries and beauty 

and barber shops. 

Sales of food for home consumption and prescription 

drugs, which had been excluded from the general sales tax 

base in previous years, are now included in the base. 

Because of data limitations, sales of gasoline have not 

been excluded, although they are usually taxed separately. Some states may have retail sales and gross receipts tax 

bases broader than the one defined here because they 

cover more transactions, such as public utility sales, 

wholesale trade, or construction contractors. 

State-by-state sales of selected service industries for 

1988 were estimated by allocating the 1988 national total 

according to the 1987 shares adjusted for the change in 

personal disposable income between 1987 and 1988. 

Sources: 

Retail Sales (1988): Sales and Marketing Management Magazine, 1989 Survey of Buying Power. New York 1989. 

Service Sales (1987): U.S. Department of Commerce, Bureau of the Census, 1987 Census of Service Industries, Geographic Area Series. Washington, DC: 1989. Service Sales 

(1988): U.S. Department of Commerce, Bureau of the 

Census, Current Business Reports, 1988 Service Annual Survey, September 1989. 

Disposable Income (1988): U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Current 

Business, August 1988. 

2. Selective Sales and Gross Receipts Taxes (tax levies 

selectively imposed on particular kinds of commodities or business) 

2A. Motor Fuels 

Definition: Selective sales and gross receipts taxes on gasoline, diesel fuel, and other fuels used in motor vehicles, 

including aircraft fuel. Sales tax revenues from Pennsylvania’s oil company franchise tax have also been included. 

Tax Base: Total quantity of motor fuel consumed in gallons, net of use by state and local governments, which is 

not subject to state-local taxation. 

Source: U.S. Department of Transportation, Federal 

Highway Administration, Highway Statistics 1988, Motor 

Fuel Use-1988. Table MF-21. Washington, DC: 1989. 

2B. Alcoholic Beverages 

Definition: Selective sales and gross receipts taxes on alcoholic beverages. 

Tax Base: The overall tax base is based on three components of consumption (beer, wine, and distilled spirits), 

each of which is estimated separately. The tax burden on 

each of these categories of alcoholic beverages is estimated by using data supplied by the Distilled Spirits 

Council of the U.S. (DISCUS) in conjunction with Census 

data for all alcoholic beverages. When Census data for 

beer, wine, or liquor tax revenues were not available for a 

state, their levels were estimated by applying their percentage distributions from DISCUS data to Census data 

on total alcoholic beverage tax revenue. 

Sources: 

Tau Burden by Class of Beverage (1988): Distilled Spirits 

Council of the United States, 1988 Public Revenuesfiom 

Alcohol Beverages. Washington, DC: December 1989. 

Beer Consumption (1988): United States Brewers Association, Brewers Almanac 1989. Washington, DC: 1989. 

Wine Consumption (1988): United States Brewers Association, Brewers Almanac 1989. Washington. DC: 1989. 

Distilled Spirits Consumption (1988): United State Brewers 

Association, Brewers Almanac 1989. Washington, DC: 1989. 

2C. Tobacco Products 

Dfinition: Selective sales and gross receipts taxes on tobacco products, including related taxes on cigarette tubes 

and paper and synthetic cigars and cigarettes. 

Tax Base: Number of packages of cigarettes sold. 

Source: Tobacco Institute, The Tax Burden on Tobacco, Volume 23. Table 9. Washington, DC: 1988. 

2D. Insurance 

Definition: Taxes imposed distinctively on insurance companies and measured by gross premiums or adjusted gross 

premiums. 

TaxBuse: Direct written premiums or premium receiptsby 

state for life, health, property, and liability insurance. 

Sources: 

Life Insurance and Health Insurance: American Council of 

Life Insurance, Life Insurance Fact Book Update 1989. 

Washington, DC: 1989. 

Blue Cross and Blue Shield Insurance: National Underwriter Company, 1988Argus Health Chart. 90th ed. Cincinnati: 

1988. 

Properfy and Liability Insurance: Insurance Informat ion Institute, 1990 ProperfylCasualty InsuranceFacts. New York: 

1989. 

2E. Public Utilities 

Definition: Taxes imposed distinctively on public telephone, telegraph, power and light companies, and other 

public utilities, including local government-owned utilities. These taxes are levied on gross receipts, gross earnings, or units of service sold. Public utility license taxes are 

also included in this category. 

Tax Base: Gross revenues of all electric, gas, and telephone companies. Electric and gas revenues are for all 

publicly owned and private companies. Because telephone revenues for the Bell System and the independent 

telephone companies are not available on a state-by-state 

basis, the national total of telephone revenues was allocated to the states according to a weighted average of the 

number of access lines and the number of toll calls. 

Sources: 

Gas Utility Revenues: American Gas Association, 1989 Gas 

Facts, Arlington, Virginia: 1989. 

124 US. Advisory Commlssion on Intergovernmental Relations 
Electric Utility Revenues: Edison Electric Institute, 1958 

Statistical Yearbook of the Electric Utility Industry. Washing- ton, DC: 1988. (Data on revenues are preliminary.) 

Telephone Revenues and Number of Telephones: United 

States Telephone Association, Phone Facts ’89. Washing- ton, DC: 1989. 

Number of Local Calls and Toll Calls: Federal Communica- tions Commission, Statistics of Communications Common 

Carriers-1988. Washington, DC: 1989. 

2F. Parimutuels 

DGnition: Xues measured by amounts wagered at race 

tracks, including “breakage” collected by the government. 

Taxhe: Total amount wagered on horse and dog racing and 

jai alai. The representative base was estimated using 

cross-sectional regression analysis. This analysis was based 

on wagering data and other key data from the states that had 

parimutuel taxes in 1988. Regressions were formulated for 

attendance at parimutuel events and total wagering per capita. Both equations were run in log form. (See Chapter 3.) 

Attendance Regression 

Dependent variable: 

Total attendance at parimutuel events in 1988 

(AmNDM) 

Independent variables: 

0 Total population (POP) 

0 

0 Average annual temperature VMP) 

0 

0 

0 

Equation: 

Disposable income per capita (DIPERCP) 

Percentage of population in metropolitan areas 

(POPMET) 

Number of parimutuel events (DAYS) 

Dummy for off-track betting (D2R) 

ATTENDM = - 26.0 + 0.58 POP + 1.5 DIPERCP 

(-2.0) (4.0) (1.4) 

+ 2.45 TEMP - 0.16 POPMET + 0.32 DAYS 

(2.5) (-0.2) (2.0) 

- 0.26 D2R 

(-1.1) 

R-squared = .8372 

Wagering Regression 

Dependent variable: 

Total wagering per capita in 1988 

(WAGERSPERCP) 

Disposable income per capita (DIPERCP) 

Independent variables: 

0 

0 Attendance per capita (ATPERCP) 

0 Parimutuel tax rate (TAXR) 

0 

0 

0 

Equation: 

Dummy for states with a lottery (DUMLOT) 

Number of parimutuel events (DAYS) 

Percentage of wagering from off-track betting 

(OTB%) 

Source: National Association of State Racing Commission- ers, Parimuntel Racing, 1988. Lexington, Kentucky: 1990. 

2G. Amusements 

WAGERSPERCP = - 4.63 + 0.9 DIPERCP 

(-1.1) (2.0) 

+ 0.98 ATPERCP -0.oooO09 TAXR 

(10.3) (0.002) 

(-1.3) (2.0) 

- 0.21 DUMLOT + 0.16 DAYS 

+ O.O07OTB% 

(1.7) 

R-squared = .8689 

Definition: Selective sales and gross receipts taxes on ad- mission tickets or admission charges and on gross receipts 

of all or specified types of amusement businesses (includ- ing gambling operations). License taxes on amusement 

business are also included. 

Tax Base: Receipts of establishments that provide amusement and entertainment services. State-by-state 1988 

data for amusement receipts were derived by allocating 

the 1988 national total according to the 1987 state shares 

adjusted for the change in disposable personal income be- tween 1987 and 1988. Movie theater receipts and casino 

revenues are included. Normally, gambling receipts for 

hotels are classified in the general sales tax base. Special 

adjustments are made for Nevada and New Jersey to add 

casino revenue into the amusement tax base. 

Sources: 

Amusement Receipts (1987): U.S. Department of Commerce, Bureau of the Census, 1987 Censusofservice In- dustries, Geographic Area Series. Washington, DC: 1989. 

Amusement Receipts (1988): US. Department of Com- merce, Bureau of the Census, Current Business Repom, 

1988 Service Annual Survey, September 1989. 

Nevada Receiptsfram Casinos (1988): State Gaming Con- trol Board, Nevada GamingAbstract, Carson City: December 1989. 

New Jersey Receiptsfiom Casinos (1988): Laventhol & Horwath (Certified Public Accountants), US. Gaming Industry, 1989 Edition. Philadelphia: 1989. 

Disposable Income (1987-1988): U.S. Department of Com- merce, Bureau of Economic Analysis, Survey of Current 

Business, August 1989. 

3. License Taxes (taxes levied at a flat rate for either 

raising revenue or regulation) 

3A. Motor Vehicles 

Definition: License taxes imposed on owners or opera- tors of motor vehicles for the right to use public highways, including charges for registration and inspection 

and vehicle mileage and weight taxes on motorcarriers. 

Motor vehicle license tax revenue reported by the Census Bureau was apportioned between automobiles and 

trucks according to data on auto and truck registration 

fee receipts supplied by the Federal Highway Adminis- tration. Mileage and weight tax revenue was allocated 

directly to the appropriate states and included in the 

truck registration fees. 

Tax Base: Number of registrations for private and commercial vehicles. The base for this tax was allocated to the 

U.S. Advisory Commission on Intergovernmental Relations 525 
states according to (1) the number of automobiles and (2) 

the number of trucks registered. 

Sources: 

Tax Burden on Automobiles and Tnrcks, and Automobile and 

Truck Registrations: U.S. Department of Transportation, 

Federal Highway Administration, Highway Statistics 1988, 

State Motor Whicle and Motor Carrier Tau Receipts, 1988, 

Table MV-2; and State Motor Whicle Registrations, 1988, 

able MV-1. Washington, DC: September 1989. 

3B. Motor Vehicle Operators 

Definition: Licensing for the privilege of driving motor vehicles, including both private and commercial licenses. 

Tax Base: Estimated number of licenses in force. 

Source: U.S. Department of Transportation, Federal 

Highway Administration, Highway Statistics 1988, Licensed Drivers, by Sex, 1988. Bble DL-1A. Washington, 

DC: September 1989. 

3C. Corporations 

Definition: Franchise license taxes, organization, filing and 

entrance fees, and all other license taxes which are applicable, with only specified exceptions, to all corporations. 

Not included are franchise taxes assessed on a corporation’s net worth or value of outstanding stock; these revenues are included in RTS corporate income tax revenues. 

(See Bble 4 in text.) 

TaxBase: Number of corporations within a state, including 

nonprofit corporations. 

Sources: 

US. CorporateZncome TaxReturnsby State(1987): U.S. Department of the Treasury, Commissioner and Chief Counsel, Znternal Revenue Service Annual Report, 1988. 

Washington, DC: 1988. 

Total US. Corporate Income Tax Returns (1988): U.S. Department of the Treasury, Internal Revenue Service, Projections-Number of Returns to be Filed 1989-1996. 

Document 6186. Washington, DC: September 1989. 

3D. Alcoholic Beverages 

Definition: License taxes for manufacturing, importing, 

wholesaling, and retailing alcoholic beverages other than 

those based on volume or value of transactions or assessed 

value of property. 

Tax Base: Number of retail licenses issued for the sale of 

distilled spirits in 1987. The number does not include licenses for the exclusive sale of beer and wine. Actual data 

on retail liquor licenses has not been collected for several 

years. Therefore, the number of licenses issued in 1987, by 

state, was estimated by inflating the number of licenses issued in 1982 by the percentage increase in the number of 

restaurant, drinking, and liquor store establishmentsfrom 

1982 to 1987. 

Sources: 

Number of Retail Licenses: Distilled Spirits Council of the 

United States, Annual Statistical Review, 1982. Washington, DC: 1983. 

Number of Selected Retail Establishments: U.S. Depaament of Commerce, Bureau of the Census, Census ofRetail Eade, Geographic Area Series, 1982 and 1987. 

Washington, DC: August 1984 and August 1989. 

3E. Hunting and Fishing Licenses 

Definition: Commercial and noncommercial hunting and 

fishing licenses and shipping permits. 

Tax Base: Total number of fishing and hunting licenses, 

tags, permits, and stamps issued. 

Source: U.S. Department of Interior, Fish and Wildlife 

Service, 1988 Hunting and Fishing License Statistics. Washington, DC: 1989. 

4. Individual Income Tax 

Definition: Taxes on individuals measured by income and 

taxes distinctively imposed on special types of income 

(e.g., interest, dividends, intangibles, etc.). 

Tax Base: Total federal income tax liability of state residents, adjusted for deductibility of state and local income 

and property taxes. The tax savings from deductibility are 

added back to tax liabilities to remove any bias due to a 

state’s choice as to its mix and level of taxes. Federal income tax liability is essentially the total amount of federal 

income taxes paid by individuals after credits. Because it is 

prevailing state practice to allow income tax credits for taxes 

paid to states other than the state of residence, residency adjustments were made to account for both the income taxes 

collected from nonresidents and credits allowed to residents 

for taxes paid to other states. The federal income tax liability 

for each state was adjusted by the ratio of the BEA residency 

adjustment to earnings by place of work. 

Because 1988 income tax liability data were not 

available in time for this publication, 1987 liability data 

adjusted by a state-by-state inflation factor obtained from 

the Price Waterhouse individual tax model were used 

instead. The model is based on the 1985 IRS Public 

Release Statistics of Income file. 

Sources: 

Income Tm: U.S. Department of the Treasury, Internal 

Revenue Service, Statistics of Income Bulletin, 1987Zncome 

Tax Returns, Preliminary Data. Washington, DC: Winter 

Residency Adjustment: U.S. Department of Commerce, 

Bureau of Economic Analysis, Survey of Current Business, 

August 1989. 

Deductibility Adjustment: 1988 gross savings for deductibility are estimated by the Price Waterhouse individual 

tax model calculation. The model is based on the 1985 IRS 

Public Release Statistics of Income file. 

5. Corporation Net Income and Net Worth Taxes 

Definition: mes on corporations and unincorporated 

businesses measured by net income. Revenues from franchise taxes assessed on a corporation’s net worth or value 

of outstanding stock are included for those states which 

lcvy such franchise taxes. 

Tax Base: Total national net income for each of 35 Standard Industrial Classification (SIC) industries was allocated to the states according to the following procedure: 

Nationwide net corporate income (1988) was estimated for each of the 35 SIC industries by using profit 

1989-90. 

126 US. Advisory Commission on Intergovernmental Relations 
data (BEA) for each industry. For each industry, the 

typical three-factor formula-one-third payroll, 

one-third property, one-third salcs by destinationshould be used to allocate each industry’s national income 

to the states. Data for corporate property and sales by 

state are not available, however, and proxies had to be 

used to estimate these factors in the formula for each 

industry. Payroll data by industry, by state, and retail sales 

data formed the basis for the proxies that were utilized. 

For the property factor of the formula, property 

was assumed to be distributed identically to payroll. 

Hence, the payroll factor was used as aproxy for property; thus, payroll was double-weighted in the formula. State data on the manufacturing industries 

indicate that there is a high correlation between the 

payroll and gross assets of industries across states. 

Because corporate sales by destination are unlikely to mirror either payroll or retail sales, neither 

of these proxies was used to estimate the sales factor 

in the formula. Instead, through use of payroll breakdowns by industry by state and a national inputoutput table for 1985, a proxy for sales was derived according to the following procedure: 

Let: 

X(i ,c) = The percentage of the dollar value of 

industry i’s output that iscommodityc 

Wd = The percentage of the total dollar 

value of commodity c used as an input 

in industry j. Where cis not used as an 

intermediate input, but is purchased 

by consumers, “personal consumption 

expenditures” constitute the 36th industry. 

36 

c [X(i,c) x Y(cj)] = A(i.j) 

c= 1 

Then: 

Where A(ij) = the percentage of industry i’s output 

purchased by industry j. When j is personal consumption expenditures, 

A(i,j) is the amount of industry i’s output that is sold as final goods. 

Now let: 

S(wj) = the percentage of industry j’s payroll 

located in state w. Where industry j is 

personal consumption expenditures, j 

equals state w’s share of total national 

retail sales. 

36 

I: [S(w.j) x A(i,j)] = K(w,i) 

j=I 

the share of industry i’s output sold in 

state w. 

Then: 

Where K(w,i) 

Thus, K(w,i) is used as a proxy for the sales-by-destination 

factor in the three-factor formula. 

The three-factor formula is applied to the estimated total income for each industry to determine each state’s income ap 

= 

portionment and thw apportionments are summed over all 

industries to dcrive each stale’s total corporate income tax base. 

Let I(i) = Total income for industry i. 

Then: 

I(w4 = I(i) x {[(V3)x K(w,i)] + [(2/3)x S(w,i)]) 

The income of industry i apportioned 

to state w. 

35 

i=l 

= 

And: I(w) = 2 I(w,i) 

= The total corporate income for all industries allocated to state w. 

Sources: 

Corporate Proftts by Industry (1988): U.S. Dcpartment of 

Commerce, Bureau of Economic Analysis, unpublished 

data, 1989, July revision. 

Payroll (1988): US. Dcpartment of Commerce, Bureau of 

Economic Analysis, Survey of Current Business, August 1989. 

Input-Output Tables (1985): US. Department of Commerce, Bureau of Economic Analysis, Survey of Current 

Business, May 1990, Thbles 1 and 2. 

6. Property Taxes 

The property tax is separated into four different components-residential, commercial, farm, and public utility. 

Each is estimated individually. The allocation of total property taxes among the various classes of property are approximations based on assessed values for 1981, except for farm 

property taxes which are annually estimated by the Department of Agriculture. The Census Bureau does not provide a 

breakdown of property tax payments by class of property. 

6A. Residential Property 

&finition: Taves conditioned on the ownership of 

single-family houses not on farms, and multifamily residences excluding motels and hotels. Residential property tax 

rates are applied to the combined value of buildings and 

land. The residential share of the property tax burden was 

estimated by the residential share of the assessed value of 

property in 1981. This share was applied to the total of 1988 

property tax collections, after deduction of farm property 

taxes, to derive estimated residential property tax receipts. 

Tax Base: Estimated residential property values for 

single-family and multifamily residences. 1988 property 

values were estimated by extrapolating the 1981 estimated 

market value of each state’s residential property to 1988 

based on the change in the average purchase price of singlefamily dwellings between 1981 and 1988 in that state. 

To the estimated market value of existing residential 

property (1988), the value of newly constructed housing 

for 1982-1988 was added. In each year, the value of newly 

constructed housing was adjusted to rcflect the value of 

the associated land. 

Sources: 

Property klues (1981): U.S. Department of Commerce, 

Bureau of the Census, I982 Census of Governments, Tmable Property klues and Assessment-Sales Price Ratios. 

Washington, DC: February 1984. 

US. Advisory Commission on Intergovernmental Relations 127 
Single-Family Home Purchase Prices (1981-88): Fcdcral 

Home Loan Bank Board, Mortgage Interest Rate Survey, 

Characteristics of Conventional Fully Amortized First Mortgage Loans Closed on Single-Family Home$. Unpubl ishcd 

data. Washington, DC: 1989. 

Wue of New Residential Construction Contracts 

(1982-1988): U.S. Department of Commerce, Bureau of 

the Census, Statistical Abstract of the United States, Table 

No. 1325 (1984), Table No. 1297 (1985), nble No. 1294 

(1986), Thble No. 1267 (1987), nble No. 1205 (1988), Table 

No. 1257 (1990), Construction Contracts Value, by State, 

Washington, DC. 

Value of Site Relative to Total Home klue: U.S. Department of Housing and Urban Development, Federal 

Housing Administration, FHA Homes: 1988 Data for 

States and Selected Areas on Characteristics of FHA Operations Under Section 203. Washington, DC: 1989. 

6B. Commercial and Industrial Property 

Definition: %xes conditioned on the ownership of com- mercial and industrial property (excluding public utilities) 

based on the value of land, buildings, equipment, inventories, and depletable assets such as the value of mineral 

property, oil and gas wells, other natural deposits, etc. 

The tax burden on business property was derived by apply- ing the percentage of 1981 gross assessed value of business 

property to the total of 1988 property tax collections. 

Rrr Base: Estimated net book value of assets including inventories, depreciable assets, depletable assets, and land of 

corporations. Property value for partnerships and other 

unincorpomted businesses, farms, and public utilities is not 

included. Railroad property is included. 

The national 1988 net book values for 35 SIC industry 

groupings were estimated by applying to the 1986 values 

the change between 1986 and 1988 in net book values of 

property assets. Because data are not available for 

transportation, finance, service, construction, or oil and 

gas extraction industries, their book values were inflated 

by the changes in their respective total payrolls between 

1986 and 1988. The estimated corporate property values for 

each industry were allocated to the states according to each 

state’s share of each industry’s payroll. The sum of all the 

individual industry property values was used as an estimate 

of each state’s commercial-industrial property tax base. 

Sources: 

Book Wue ofAssets (1986): U.S. Department of Treasury, 

Internal Revenue Service, Corporation Source Book of Statistics of Income, Washington, DC: 1989. 

Book klue of Assets, Selected Industries (1986-1988): U.S. 

Department of Commerce, Bureau of the Census, Quarterly financial Report for Manufacturing, Mining and Trade 

Corparations. Washington, DC: 1986, 4th quarter, and 

1988,4th quarter. 

Payroll by Industry by State (1988): U.S. Department of 

Commerce, Bureau of Economic Analysis, Survey of Current Business, August 1989. 

6C. Farm Real Estate 

DGnition: lbes conditioned on the ownership of farm 

realty and farm personal property, such as livestock, crop 

inventories, and farm equipment. 

Rrr Base: Estimated value of farm land and buildings. 

Sources: 

Furm klues: U.S. Department of Commerce, Bureau of 

the Census, Statistical Abstract of the United States, 1989. 

Gble No. 1088. washington, DC: 1989. 

Farm Property Taes: U.S. Department of Agriculture, 

Economic Research Service. Unpublished data. 

6D. Public Utilities 

Definition: Taxes conditioned on investor ownership of 

public utilities such as gas, electric, and telephone companies. Public utility property tax rates are applied on the 

combined value of buildings, equipment, material, and land. 

TaxBuse: Because individual state data are not available, 

each state’s public utility property tax base was determined by a proxy measure consisting of the sum of gas, 

electric, and telephone company nonfinancial assets, estimated as follows: 

1. Gas company net assets were allocated to each 

state according to its share of the total number of 

miles of gas pipeline. 

2. Electric company net assets were allocated to 

each state according to its share of the total investor-owned electrical generating capacity. 

3. Telephone company net assets were allocated to 

each state according to its share of the total number of access lines. 

Sources: 

Gas Company Net Assets and Gas piyeline Mileage: American 

Gas Association, 1989 Gas Facts, Arlington, Vigink 1989. 

Electric Company Net Assets and Electrical Generating Capacity Edison Electric Institute, 1988 Statistical Yearbook 

of the Electric Utility Industry. Washington, DC: 1990. 

Bell System Net Assets: American Telephone and Telegraph Company, 1988 Annual Report. New York: 1989. 

Independent Telephone Company Net Assets and Number of 

Telephones: United States Telephone Association, Phone 

Facts ’89. Washington, DC: July 1989. 

7. Estate and Gift Taxes 

Definition: Taxes imposed on the transfer of property at 

death, in contemplation of death, or as a gift. 

Tax Base: Federal estate and gift tax collections. Because 

the federal estate laws are applied uniformly over the 

states, collections from a given state should reflect the 

size of its base. This treatment can also be justified on the 

ground that many states limit their estate taxes to the 

amount of credit permitted by the federal government for 

the state taxes. 

Source: Preliminary data €rom U.S. Department of the 

Treasury, Commissioner and Chief Counsel, Internal Revenue Service Annual Report, 1989. Washington, DC: 1990. 

8. Severance Taxes 

Definition: %es imposed distinctively on the removal of 

natural products, e.g., oil, gas, and other minerals. The 

Alaskan special tax on pipeline property and the state’s 

unique oil and gas corporate income tax are included 

here, as well as New Mexico’s property tax on oil and gas 

production equipment and West Virginia’s business tax on 

coal companies. In addition, the portion of Arizona’s gen128 US. Advisory Commission on Intergovernmental Relations 
era1 sales and gross receipts revenue collected from the 

extraction of natural products has been apportioned to 

the oil and gas, coal, and nonfuel minerals severance 

taxes, as appropriate. Qxes imposed on resources other 

than minerals, such as water, timber, or fish, are excludcd. 

Because oil and gas, coal, and nonfuel minerals are 

taxed at substantially different rates, they are each 

estimated individually, i.e., a separate representative tax 

rate and base are measured for each of the three 

severance categories. 

Tax Base: For each category-oil and gas, coal, and nonfuel minerals-the base was estimated by the value of production. 

Sources: 

klue of Mineral Production, Except Fuels: U.S. Depart- ment of the Interior, Bureau of Mines, 1988 Survey Methods and Statistical Summary of Nonfuel Minerals. 

Washington, DC: 1988. 

Oil Production: U.S. Department of Energy, Energy Infor- mation Administration, Petroleum Supply Annual, 1988. 

Washington, DC: May 1989. 

Oil Wellhead Prices by State: US. Department of Energy, 

Energy Information Administration, Petroleum Marketing 

Annual. Washington, DC: October 1989. 

I/alue of Gas Production: U.S. Department of Energy, Energy Information Administration, Natural Gas Annual, 

Vol. 1, 1988. Washington, DC: 1989. 

Coal Production and Prices: US. Department of Energy, 

Energy Information Administration, Coal Production 

1988. Washington, DC: 1989. 

blue of Uranium Production: U.S. Department of Energy, 

Energy Information Administration, Uranium Industry 

Annual, 1988. Washington, DC: October 1989. 

9. All Other Taxes 

DGnition: A variety of minor taxes remaining after all 

other RTS taxes are subtracted from total Census tax rev- enues. 

Tax Base: Total personal income, 1988. 

Source: U.S. Department of Commerce, Bureau of Eco- nomic Analysis, Survey of Current Business, August 1989. 

Additional Bases for the RRS 

10. User Charges and Special Assessments 

Definition: The Census categories of “current charges” 

and “special assessments.” Current charges comprise 

amounts received for the performance of specific services 

benefiting those charged and for sales of goods and ser- vices. State insurance, liquor, and utility receipts are ex- cluded. Current charges are distinguished from license 

taxes, which relate to the granting of privileges and regu- latory activities. Special assessments are compulsory con- tributions collected from owners of property benefited by 

special public improvements to defray the cost of such irnprovements and apportioned according to the assumed 

benefits to the property affected by the improvements, 

Base: Total personal income, 1988. 

Source: U.S. Department of Commerce, Bureau of Eco- nomic Analysis, Survey of Current Business, August 1989. 

11. Rents and Royalties 

Definition: Amounts received from the temporary posses- sion of state buildings, land, or other property or for grant- ing the privilege of sale or development of a state resource 

or product. This category primarily includes payments not 

included under severance taxes but received for the exploration and production of state-owned mineral re- sources. Because actual revenues are used as the base, the 

effort index is always 100. 

Base: Actual state receipts from rents and royalties. 

Source: U.S. Denartment of Commerce, Bureau of the 

Census, State Givernment Finances in 1988. Washington, 

DC: 1989. 

12. Lottery Net Income 

Definition: Net income from state-administered lotteries, 

including amounts used for administration but excluding 

prizes paid out. 

Base: Gross revenue from the sale of lottery tickets. The 

representative base for each state was estimated using a 

regression. The regression was formulated using cross- sectional analysis based on gross lottery sales and other 

key variables for the 27 states with lotteries in 1988. The 

regression was run in log form. 

Regression 

Dependent Variable: 

Gross lottery sales per household (GLSPERHH). 

Independent kriables: 

0 

0 

0 

0 

0 

Disposable income per household (DIPERHH) 

Percentage of population in metropolitan areas 

(POPMET) 

Percentage of population with at least one year of 

college (COLLEGE) 

Percentage of gross revenue used for prizes 

(PRIZES%) 

Expenditures per household for ticket agent 

commissions and lottery operations 

(TOTEXPPERHH) 

Equation: 

GLSPERHH = - 3.7 + 1.28 DIPERHH + 0.27 POPMET 

(-3.0) (3.0) (1- 1) 

- 0.02 COLLEGE + 0.03 PRIZES% 

(-2.2) (2.6) 

+ 0.93 TOTEXPPERHH 

(7.9) 

R-squared = .9317 

Source: Laventhol & Horwath. Leisure Tie Industries De- partment, US. Guming Industg 1989. Philadelphia: 1989. 

U.S. Advisory Commission on Intergovernmental Relations 129 
130 U.S. Advisory Commission on Intergovernmental Relations 
Appendix B 

Historical Data on 

Fiscal Capacity and Effort Indexes 

Tables B-1 and B-2 present historical data on the RTS 

fiscal capacity and fiscal effort indexes, respectively, for 

each state for selected years between 1975 and 1988 for 

which the data are available. nbles B-3 through R-12 

provide additional detail on the RTS capacity and effort 

indexesfor these yearsby showing the summary tables for 

the Representative "h System in each of the past years. 

Table B-13 provides historical information on state 

indexes of fiscal capacity using per capita measures of 

Personal Income (PCI), Gross State Product (GSP), Total 

Tmble Resources VR), and the Representative Revenue System (RRS), as well as the Representative 'Iluc 

System (RTS) for selected years between 1980 and 1988. 

Table B-13 organizes the states by region for easy 

comparison of regional trends using the various indexes. 

US. Advisory Commission on Intergovernmental Relations 131 
Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

1975 

77 

155 

92 

78 

110 

106 

110 

125 

118 

102 

86 

109 

89 

112 

98 

106 

109 

85 

97 

84 

101 

98 

101 

97 

70 

96 

103 

106 

145 

103 

109 

97 

98 

85 

101 

104 

98 

100 

98 

88 

77 

95 

84 

111 

86 

94 

94 

98 

89 

98 

154 

1977 

77 

158 

89 

78 

114 

107 

112 

120 

123 

101 

84 

107 

88 

112 

100 

105 

105 

83 

100 

82 

10 1 

95 

103 

100 

70 

96 

103 

10 1 

148 

102 

106 

98 

94 

83 

99 

104 

10 1 

104 

99 

87 

77 

91 

83 

112 

88 

93 

91 

100 

90 

100 

154 

Table R-1 

RTS Tax Capacity Indexes, 1975.88 

(100 = U.S. Averagc) 

1979 

76 

2 17 

91 

77 

116 

110 

109 

110 

110 

100 

81 

103 

91 

112 

98 

108 

109 

85 

104 

80 

99 

93 

104 

105 

70 

97 

113 

100 

154 

96 

102 

103 

89 

82 

109 

101 

108 

106 

93 

84 

76 

95 

81 

117 

87 

85 

93 

103 

92 

100 

173 

1980 

76 

280 

89 

79 

117 

113 

112 

111 

111 

100 

82 

107 

88 

108 

92 

105 

109 

83 

109 

80 

99 

96 

97 

102 

69 

94 

112 

97 

154 

97 

105 

107 

90 

80 

108 

97 

117 

103 

93 

84 

75 

90 

79 

124 

86 

85 

95 

103 

94 

95 

196 

1981 

75 

324 

89 

82 

115 

113 

110 

111 

111 

10 1 

81 

105 

87 

104 

91 

102 

109 

82 

117 

79 

98 

96 

96 

100 

72 

92 

114 

97 

148 

96 

105 

114 

89 

80 

124 

94 

127 

99 

90 

80 

75 

86 

79 

132 

87 

84 

94 

99 

90 

91 

216 

1982 

74 

3 12 

96 

79 

116 

121 

117 

115 

115 

104 

84 

117 

86 

99 

89 

96 

106 

82 

113 

84 

100 

101 

93 

99 

71 

91 

110 

97 

1s 1 

100 

106 

115 

92 

82 

115 

92 

126 

99 

89 

81 

74 

87 

130 

86 

89 

94 

102 

92 

87 

201 

n 

1983 

75 

272 

97 

78 

119 

122 

124 

118 

117 

103 

87 

114 

83 

98 

86 

91 

102 

79 

107 

90 

99 

107 

90 

97 

68 

89 

105 

101 

147 

108 

112 

108 

95 

87 

111 

89 

115 

96 

88 

86 

76 

87 

80 

124 

82 

94 

96 

101 

87 

87 

182 

1984 

73 

250 

99 

75 

119 

12 1 

124 

123 

120 

105 

89 

118 

78 

97 

87 

87 

100 

77 

102 

88 

105 

111 

93 

101 

70 

89 

95 

93 

146 

110 

114 

103 

98 

87 

106 

90 

113 

94 

88 

86 

77 

83 

81 

117 

81 

95 

96 

99 

79 

89 

181 

1985 

75 

259 

99 

74 

120 

118 

127 

123 

123 

103 

90 

117 

78 

96 

87 

84 

99 

78 

97 

89 

105 

113 

94 

10 1 

69 

91 

90 

94 

146 

112 

117 

99 

101 

86 

102 

91 

105 

95 

89 

88 

77 

82 

83 

111 

81 

97 

98 

10 1 

77 

89 

169 

1986 

74 

177 

99 

73 

118 

117 

135 

12 1 

122 

105 

94 

113 

77 

96 

87 

84 

96 

76 

90 

95 

108 

124 

96 

102 

65 

93 

88 

91 

147 

119 

121 

91 

107 

88 

94 

91 

98 

93 

90 

92 

79 

78 

84 

104 

80 

99 

10 1 

98 

76 

86 

15 1 

1988 

76 

159 

99 

74 

116 

107 

143 

124 

123 

104 

94 

114 

76 

99 

87 

83 

91 

81 

83 

98 

109 

129 

95 

104 

65 

90 

85 

90 

135 

126 

124 

83 

109 

91 

86 

91 

89 

91 

94 

99 

79 

78 

84 

96 

78 

105 

104 

98 

78 

90 

123 

Source: ACIR compilation from previous ACIR volumes on measuring fiscal capacity. 

132 U.S. Advisory Commission on Intergovernmental Relations 
Table R-2 

RTS Tax Effort Indexes, 1975.88 

(JOO=U.S. Average) 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

1975 

79 

108 

78 

119 

90 

99 

84 

94 

74 

89 

119 

90 

99 

92 

93 

85 

84 

87 

104 

106 

129 

106 

118 

96 

84 

92 

85 

70 

75 

103 

85 

160 

86 

93 

80 

73 

96 

93 

112 

85 

87 

79 

68 

89 

108 

87 

10 1 

85 

115 

70 

n 

1977 

79 

130 

110 

78 

117 

95 

103 

80 

118 

73 

89 

115 

89 

96 

83 

90 

89 

84 

79 

100 

105 

133 

109 

112 

94 

80 

94 

98 

62 

73 

113 

77 

168 

87 

88 

78 

72 

92 

94 

114 

86 

87 

82 

68 

91 

104 

88 

94 

80 

114 

82 

1979 

86 

129 

115 

81 

95 

96 

102 

96 

132 

78 

96 

128 

91 

99 

84 

93 

87 

87 

82 

110 

109 

144 

113 

115 

97 

82 

88 

98 

65 

78 

118 

85 

171 

91 

78 

86 

74 

93 

105 

121 

91 

84 

87 

64 

99 

110 

88 

96 

82 

118 

83 

1980 

85 

166 

117 

86 

102 

90 

100 

89 

13 1 

74 

96 

125 

88 

103 

84 

96 

88 

89 

78 

111 

109 

135 

116 

111 

97 

84 

92 

102 

GO 

75 

112 

83 

167 

97 

79 

87 

72 

93 

104 

123 

96 

88 

84 

65 

10 1 

104 

88 

94 

82 

116 

74 

1981 

91 

185 

106 

79 

100 

84 

103 

87 

146 

73 

97 

126 

87 

105 

89 

98 

87 

88 

77 

113 

107 

134 

116 

109 

95 

81 

92 

95 

62 

74 

112 

89 

17 1 

95 

74 

89 

73 

10 1 

105 

130 

95 

93 

87 

65 

97 

105 

90 

92 

83 

1u) 

73 

1982 

87 

180 

92 

81 

99 

81 

99 

84 

145 

72 

9G 

105 

85 

107 

88 

105 

88 

89 

81 

107 

106 

119 

120 

111 

92 

82 

97 

94 

63 

75 

113 

83 

170 

94 

83 

94 

78 

95 

106 

133 

96 

91 

86 

66 

97 

103 

90 

93 

86 

128 

105 

1983 

87 

166 

91 

83 

92 

79 

96 

82 

146 

75 

93 

108 

87 

107 

89 

109 

92 

91 

81 

100 

107 

112 

128 

124 

95 

87 

94 

94 

64 

69 

109 

79 

163 

88 

81 

103 

80 

104 

105 

126 

96 

85 

82 

67 

98 

95 

89 

104 

88 

137 

113 

1984 

90 

141 

95 

87 

93 

82 

99 

77 

139 

74 

89 

99 

91 

110 

95 

112 

95 

89 

81 

105 

100 

105 

129 

124 

95 

85 

101 

99 

65 

69 

109 

85 

158 

89 

93 

105 

76 

103 

105 

123 

95 

87 

81 

69 

106 

94 

88 

103 

lo0 

133 

105 

1985 

87 

128 

97 

91 

94 

85 

99 

80 

138 

76 

90 

99 

90 

106 

96 

112 

96 

87 

93 

104 

101 

106 

120 

119 

93 

84 

107 

93 

64 

65 

105 

86 

156 

93 

92 

103 

84 

10 1 

102 

118 

95 

87 

82 

76 

109 

93 

87 

95 

103 

128 

108 

1986 

86 

168 

99 

91 

95 

83 

94 

81 

143 

77 

89 

105 

90 

106 

94 

113 

96 

89 

91 

99 

99 

103 

118 

108 

97 

82 

103 

96 

65 

62 

103 

88 

152 

92 

89 

103 

85 

98 

10 1 

111 

94 

95 

84 

79 

107 

91 

85 

103 

98 

134 

117 

1988 

84 

127 

96 

84 

94 

89 

90 

84 

154 

82 

89 

112 

93 

102 

93 

113 

104 

88 

90 

105 

108 

94 

112 

112 

94 

86 

102 

98 

69 

66 

10 1 

99 

152 

93 

91 

97 

89 

99 

97 

104 

96 

95 

83 

88 

106 

100 

91 

102 

88 

119 

94 

Source: ACIR compilation from previous ACIR volumes on measuring fiscal capacity. 

U.S. Advisory Commission on Intergovernmental Relations 133 
Talde B-3 

1975-Al1 RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Capacity 

Per 

Capita 

$490.08 

981.95 

585.52 

497.30 

699.02 

671.48 

700.92 

790.76 

747.40 

650.27 

544.86 

689.84 

564.82 

713.66 

622.39 

675.38 

690.28 

540.05 

617.71 

536.30 

639.90 

623.06 

638.89 

617.62 

445.05 

608.52 

652.69 

670.52 

918.52 

651.19 

690.15 

613.19 

622.39 

54267 

643.65 

659.55 

623.30 

634.59 

625.29 

558.88 

490.18 

600.14 

531.08 

702.19 

547.30 

598.21 

594.01 

621.77 

562.63 

625.01 

976.33 

$635.32 

Per Capita 

Capacity 

Index 

77.1 

154.6 

92.2 

78.3 

110.0 

105.7 

110.3 

124.5 

117.6 

102.4 

85.8 

108.6 

88.9 

112.3 

98.0 

106.3 

108.7 

85.0 

97.2 

84.4 

100.7 

98.1 

100.6 

97.2 

70.0 

95.8 

1027 

105.5 

144.6 

102.5 

108.6 

96.5 

98.0 

85.4 

101.3 

103.8 

98.1 

99.9 

98.4 

88.0 

77.2 

94.5 

83.6 

110.5 

86.1 

94.2 

93.5 

97.9 

88.6 

98.4 

153.7 

100.0 

Capacity 

$1,803,982 

363,323 

1,338,497 

1,073,169 

15,054,715 

1,736,440 

2,162,327 

465,757 

530,657 

5,554,613 

2,756,450 

609,814 

469.931 

8,068,641 

3,330.402 

1,945,765 

1,573,152 

1,873,428 

2,401,041 

575,454 

2,660,067 

3,590,086 

5,818,967 

2,424,761 

1,068,098 

2,917,841 

488,863 

1,033,272 

569,481 

540,491 

5,066366 

713,143 

11,223,009 

3,003,668 

410,649 

7,103,356 

1,727,796 

1,475,413 

7,439,723 

528,699 

1,421,530 

408,698 

2,262,941 

8,825,148 

675,369 

287,139 

3,003,289 

2,250,187 

1.035,804 

2,856.311 

371.004 

$136,888,75 1 

Revenue 

$1,424,116 

277.936 

1,443,212 

840,383 

17,969,933 

1,554,065 

2,134,842 

389,532 

496,99 1 

4,107,125 

2,441,749 

726,500 

421,477 

7,999,697 

3,064,328 

1,811,807 

1,335,591 

1,581,159 

2,080,583 

596,499 

2,808,549 

4,616,687 

6,187,606 

2,848,204 

1,021,459 

2,440,224 

449,477 

876,035 

398,989 

406,020 

5,206,910 

17,913,237 

2,578,457 

379,678 

5,647,583 

1,261,183 

1,415,956 

6,9 18s 19 

593,201 

1,2 11,446 

356,999 

1,785,640 

6,026,158 

602,666 

310,179 

2,616,492 

2,274,869 

883.747 

3.281.113 

258,467 

$136,888,752 

605,8n 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$386.88 

751.18 

631.33 

389.43 

834.37 

604.82 

692.0 1 

661.34 

699.99 

480.82 

482.65 

821.83 

506.58 

707.56 

572.66 

628.88 

586.04 

455.80 

535.27 

555.92 

675.62 

801.23 

679.36 

725.47 

425.61 

508.91 

600.10 

568.48 

643.53 

489.18 

709.29 

520.96 

993.41 

465.85 

595.11 

524.38 

454.97 

609.01 

581.45 

627.06 

417.74 

524.23 

419.07 

479.48 

488.38 

646.21 

517.50 

628.59 

480.04 

717.97 

680.18 

635.3 

Per Capita 

Effort 

Index 

78.9 

76.5 

107.8 

78.3 

119.4 

90.1 

98.7 

83.6 

93.7 

73.9 

88.6 

119.1 

89.7 

99.1 

92.0 

93.1 

84.9 

84.4 

86.7 

103.7 

105.6 

128.6 

106.3 

117.5 

95.6 

83.6 

91.9 

84.8 

70.1 

75.1 

102.8 

85.0 

159.6 

85.8 

925 

79.5 

73.0 

96.0 

93.0 

112.2 

85.2 

87.4 

78.9 

68.3 

89.2 

108.0 

87.1 

101.1 

85.3 

114.9 

69.7 

100.00 

134 U.S. Advisory Commission on Intergovernmental Relations 
Table H-4 

1977-All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

Oistrict of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

11 li nois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Capacity 

Per 

Capita 

$593.58 

1,219.08 

686.96 

602.43 

874.37 

825.29 

859.16 

927.13 

943.73 

775.16 

647.45 

821.47 

676.80 

864.20 

772.72 

806.36 

810.35 

637.90 

765.99 

634.52 

777.52 

734.19 

793.08 

772.76 

538.48 

735.91 

791.47 

780.39 

1,137.08 

781.90 

813.94 

756.10 

721.72 

638.39 

758.62 

799.80 

779.33 

800.19 

760.70 

672.19 

589.70 

697.84 

637.57 

860.02 

680.01 

712.42 

703.88 

773.24 

690.64 

765.95 

1,182.29 

$769.91 

Per Capita 

Capacity 

Index 

77.1 

158.3 

89.2 

78.2 

113.6 

107.2 

111.6 

120.4 

122.6 

100.7 

84.1 

106.7 

87.9 

112.2 

100.4 

104.7 

105.3 

82.9 

99.5 

82.4 

101.0 

95.4 

103.0 

100.4 

69.9 

95.6 

102.8 

101.4 

147.7 

101.6 

105.7 

98.2 

93.7 

82.9 

98.5 

103.9 

101.2 

103.9 

98.8 

87.3 

76.6 

90.6 

82.8 

111.7 

88.3 

92.5 

91.4 

100.4 

89.7 

99.5 

153.6 

100.0 

Capacity 

$2,245,529 

482,757 

1,667,258 

1,329,568 

19,542,166 

2,224,991 

2,653,929 

55 1,643 

643,625 

6,890,430 

3,374.503 

7S2.465 

597,611 

9,857,026 

4,176,534 

2,349,737 

1,878,395 

2,280,502 

3.076.226 

701.139 

3,261,709 

4,217,186 

7,262,259 

3,075,568 

1,324,661 

3,565,494 

610,223 

1,212,729 

681,819 

5,975,958 

926,222 

12.884.164 

3,618,395 

492,346 

8,614,618 

2,233,548 

1.951.653 

9,038,590 

64 1,936 

1,762,600 

480,812 

2,806,595 

11,345,393 

894,889 

350,512 

3,664,401 

2,916,647 

1.316.354 

3.533.317 

487,104 

$169,194,702 

 no,^ 

Revenue 

$1,769,938 

627,876 

1,840,753 

1,037,165 

22,781,942 

2,113,575 

2,725,909 

440,046 

758,483 

5,023,208 

3,003,345 

861,744 

533.846 

9,502,926 

3,457,834 

2,123,162 

1,665,636 

1,917,163 

2,415,321 

703,361 

3,435,116 

5,588,114 

71,929,331 

3,448,180 

1,239,532 

2,865,258 

574,983 

1,187,139 

475,982 

494,980 

6,732,640 

710,829 

21,655,653 

3,162.884 

432,129 

6,756,882 

1,617,975 

1,799,508 

8,471,665 

728,774 

1,519,733 

415,949 

2,3 11,205 

7,747,7 13 

815,133 

363,583 

3,211,306 

2,737,202 

1,054.923 

4,009,596 

397.573 

$169,194.703 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$467.87 

1,585.55 

758.45 

469.94 

1,O 19.33 

783.97 

882.46 

739.57 

1,112.15 

565.10 

576.24 

940.77 

604.58 

833.15 

639.75 

728.61 

718.57 

536.27 

601.42 

636.53 

818.86 

972.86 

865.93 

866.38 

503.87 

591.38 

745.76 

763.92 

702.04 

567.64 

917.00 

580.27 

1,213.07 

558.02 

665.84 

627.32 

564.54 

737.81 

712.98 

763.11 

508.44 

603.70 

525.04 

587.30 

619.40 

738.99 

616.85 

725.66 

553.47 

869.19 

964.98 

$769.91 

Per Capita 

Effort 

Index 

78.8 

130.1 

110.4 

78.0 

116.6 

95.0 

102.7 

79.8 

117.8 

72.9 

89.0 

114.5 

89.3 

96.4 

82.8 

90.4 

88.7 

84.1 

78.5 

100.3 

105.3 

132.5 

109.2 

112.1 

93.6 

80.4 

94.2 

97.9 

61.7 

72.6 

112.7 

76.7 

168.1 

87.4 

87.8 

78.4 

724 

92.2 

93.7 

113.5 

86.2 

86.5 

82.3 

68.3 

91.1 

103.7 

87.6 

93.8 

80.1 

113.5 

81.6 

100.0 

U.S. Advisory Commission on Intergovernmental Relations 135 
Table R-5 

1979-All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Capacity 

Per 

Capita 

$659.55 

1,884.16 

787.61 

670.86 

1,004.21 

954.54 

940.09 

948.81 

952.06 

865.82 

705.01 

890.86 

791.09 

968.90 

848.82 

937.42 

947.68 

735.80 

896.79 

694.49 

856.87 

809.86 

901.95 

912.79 

607.08 

842.49 

982.07 

863.25 

1,330.51 

834.63 

885.96 

894.22 

772.03 

708.27 

940.94 

872.8 

936.85 

922.22 

806.49 

727.22 

656.71 

821.98 

700.99 

1,011.41 

751.97 

740.13 

803.13 

895.97 

800.23 

862.24 

1,500.69 

$866.65 

Per Capita 

Capacity 

Index 

76.1 

217.4 

90.9 

77.4 

115.9 

110.1 

108.5 

109.5 

109.9 

99.9 

81.3 

102.8 

9 1.3 

111.8 

97.9 

108.2 

109.4 

84.9 

103.5 

80.1 

98.9 

93.4 

104.1 

105.3 

70.0 

97.2 

113.3 

99.6 

153.5 

96.3 

102.2 

103.2 

89.1 

8 1.7 

108.6 

100.7 

108.1 

106.4 

93.1 

83.9 

75.8 

94.8 

80.9 

116.7 

86.8 

85.4 

92.7 

103.4 

92.3 

99.5 

173.2 

100.0 

Capacity 

$2.551,780 

757.431 

2,078,492 

1,522,184 

23,353,002 

2,719,478 

2,914,284 

568,335 

624.550 

8,200,157 

3,800,688 

846,320 

738,084 

11,067,718 

4,647,289 

2,734,451 

2,224,209 

2,68 1,237 

3,711.826 

78 1,295 

3,618,552 

4,653,452 

8,342,109 

3,685,855 

1,522,548 

4,118,941 

774,856 

1,350,124 

1,017,838 

761,178 

6,532,180 

1,145,494 

13,614,036 

4,109,391 

613,490 

9,425,33 1 

2,782,445 

2,377,471 

9,576,256 

695.951 

2,027,258 

566,344 

3,177,571 

14,045,386 

1,064,785 

374,505 

4,276,688 

3,595,515 

1,55 1,655 

4,023,208 

678.309 

$194,621,665 

Revenue 

$2,186,816 

976.989 

2,382,420 

1,239,775 

22.107,852 

2,615,850 

2,980,583 

542,545 

826,071 

6,414.356 

3,637,460 

1,080.086 

67 1,0 13 

10,94 1,473 

3,913,805 

2,547,6 13 

1,937,041 

2,324,210 

3,050,210 

856,575 

3,953,894 

6.720,404 

9,443,332 

4,253,966 

1,469,557 

3,380,172 

678,141 

1,317,718 

663,361 

596,428 

7,691,389 

974,144 

23,275,641 

3,736,400 

476.714 

8,125.205 

2,058,991 

2,202,689 

10,096,094 

842,183 

1,851,868 

475,426 

2,758,544 

9,045,174 

1.057,766 

410,027 

3,778,280 

3,463,003 

1,275,262 

4,755,064 

562,055 

$194,621,667 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$565.22 

2,430.32 

902.77 

546.40 

950.67 

918.16 

961.48 

905.75 

1,259.25 

677.26 

674.73 

1.136.93 

719.20 

957.85 

714.85 

873.37 

825.33 

637.82 

736.94 

761.40 

936.28 

1,169.58 

1,021.01 

1,053.48 

585.95 

691.38 

859.49 

842.53 

867.14 

653.98 

1,043.18 

760.46 

1,319.93 

643.98 

731.16 

752.40 

693.26 

854.42 

850.27 

880.03 

599.89 

690.02 

608.55 

651.34 

747.01 

810.33 

709.54 

862.95 

657.69 

1,019.09 

1,243.49 

$866.65 

Per Capita 

Effort 

Index 

85.7 

129.0 

114.6 

81.4 

94.7 

96.2 

102.3 

95.5 

132.3 

78.2 

95.7 

127.6 

90.9 

98.9 

84.2 

93.2 

87.1 

86.7 

82.2 

109.6 

109.3 

144.4 

113.2 

115.4 

96.5 

82.1 

87.5 

97.6 

65.2 

78.4 

117.7 

85.0 

171.0 

90.9 

77.7 

86.2 

74.0 

92.6 

105.4 

121.0 

91.3 

83.9 

86.8 

64.4 

99.3 

109.5 

88.3 

96.3 

82.2 

118.2 

82.9 

100.0 

136 US. Advisory Commission on Intergovernmental Relations 
Table R-6 

1980-Ail RTS Tiixes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Totals 

Capacity 

Per 

Capita 

$718.08 

2,463.42 

841.52 

749.52 

1,109.69 

1,068.5 1 

1,058.49 

1,057.35 

1,051.24 

949.01 

778.09 

1,010.60 

830.11 

1,021.05 

874.94 

997.94 

1,032.42 

787.16 

1,036.40 

759.27 

941.01 

9 12.94 

919.94 

969.33 

657.81 

887.89 

1,066.59 

918.34 

1,465.23 

915.54 

996.88 

1,016.20 

855.25 

754.34 

1,027.74 

918.44 

1,107.97 

978.50 

878.63 

794.81 

713.86 

855.62 

749.36 

1,172.51 

815.73 

801.49 

899.06 

976.17 

888.77 

898.66 

1,861.55 

$948.73 

Per Capita 

Capacity 

Index 

75.7 

259.7 

88.7 

79.0 

117.0 

112.6 

111.6 

111.4 

110.8 

100.0 

82.0 

106.5 

87.5 

107.6 

92.2 

105.2 

108.8 

83.0 

109.2 

80.0 

99.2 

96.2 

97.0 

102.2 

69.3 

93.6 

1124 

96.8 

154.4 

96.5 

105.1 

107.1 

90.1 

79.5 

108.3 

96.8 

116.8 

103.1 

92.6 

83.8 

75.2 

90.2 

79.0 

123.6 

86.0 

84.5 

94.8 

1029 

93.7 

94.7 

196.2 

100.0 

Capacity 

$2,799,780 

990,293 

2,291,663 

1,717,155 

26,331,802 

3,094,400 

3,297,188 

631,239 

672,793 

9,355,327 

4,262,375 

978,257 

786.111 

11,687,956 

4,8 14,798 

2,9 13,978 

2,445,803 

2,888,891 

4,368,436 

856,451 

3,977,646 

5,248,268 

8,537,076 

3,96 1,646 

1,662,290 

4,376,434 

841,538 

1,445,462 

1,173,647 

845,046 

7,365.925 

1,324,114 

15,057,553 

4,442,553 

672,138 

9,940,257 

3,360,458 

2,582,257 

10,45 1,293 

755,072 

2,232,948 

592,945 

3,448,535 

16,7233 11 

1,195,045 

411,164 

4,818,051 

4,041.326 

1,736.662 

4,238,961 

880.5 12 

$215,524,055 

Revenue 

$2,384,918 

1,646,202 

2,690,584 

1,468,459 

26,800,496 

2,797,433 

3,291,924 

561,445 

882,700 

6,908,203 

4,100,241 

1,217.877 

694,19 1 

11,977,864 

4,056,063 

2,789,467 

2,150,164 

2,560,950 

3,395,536 

951.629 

4,320,412 

7,060,839 

9,867,747 

4,402,580 

1,603,620 

3,657,131 

775,546 

1,477,223 

698,404 

633,959 

8,247,468 

1,100,681 

25,201,545 

4,303,975 

529,354 

8,616,655 

2,404,433 

2,409.913 

10,845.991 

929,754 

2,131,822 

523,256 

2,902,564 

10,858,746 

1,208,944 

428,281 

4,256,03 1 

3,788,027 

1,426,263 

4,93 1,821 

654,657 

$2 15,524,055 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$611.67 

4,095.03 

987.73 

640.97 

1,129.44 

965.96 

1,056.80 

940.45 

1,379.22 

700.77 

748.49 

1,258.14 

733.04 

1,046.38 

737.06 

955.30 

907.63 

697.81 

805.58 

843.64 

1,022.10 

1,227.76 

1,063.33 

1,077.22 

634.59 

741.96 

982.95 

938.52 

871.92 

686.85 

1,116.18 

844.73 

1,431.42 

730.97 

809.41 

796.14 

792.76 

913.19 

911.81 

978.69 

681.53 

755.06 

630.72 

761.32 

825.22 

834.86 

794.18 

914.98 

729.92 

1,045.54 

1,384.05 

$948.73 

Per Capita 

Effort 

Index 

85.2 

166.2 

117.4 

85.5 

101.8 

90.4 

99.8 

88.9 

131.2 

73.8 

96.2 

124.5 

88.3 

102.5 

84.2 

95.7 

81.9 

88.6 

77.7 

111.1 

108.6 

134.5 

115.6 

111.1 

96.5 

83.6 

92.2 

102.2 

59.5 

75.0 

112.0 

83.1 

167.4 

96.9 

78.8 

86.7 

71.6 

93.3 

103.8 

123.1 

95.5 

88.2 

84.2 

64.9 

101.2 

104.2 

88.3 

93.7 

82.1 

116.3 

74.3 

100.0 

US. Advisory Commission on Intergovernmental Relations 137 
Table 8-7 

1981 -All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

R hode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Totals 

Capacity 

Per 

Capita 

$766.74 

3,333.35 

913.45 

839.75 

1,186.14 

1,160.97 

1,131.92 

1,143.38 

1,142.80 

1,040.65 

838.18 

1,076.52 

891.21 

1,070.10 

932.45 

1,053.56 

1,125.09 

843.99 

1,200.46 

815.84 

1,009.37 

988.64 

990.53 

1,030.88 

737.47 

947.69 

1,168.94 

996.91 

1,523.84 

982.72 

1,077.82 

1,170.00 

916.42 

818.77 

1,271.12 

971.91 

1,310.98 

1,019.42 

931.14 

827.46 

774.19 

888.98 

812.85 

1,359.95 

890.37 

864.76 

969.08 

1,020.67 

926.36 

935.97 

2,227.54 

$1,029.52 

Per Capita 

Capacity 

Index 

74.5 

323.8 

88.7 

81.6 

115.2 

112.8 

109.9 

111.1 

111.0 

101.1 

81.4 

104.6 

86.6 

103.9 

90.6 

102.3 

109.3 

82.0 

116.6 

79.2 

98.0 

96.0 

96.2 

100.1 

71.6 

92.1 

113.5 

96.8 

148.0 

95.5 

104.7 

113.6 

89.0 

79.5 

123.5 

94.4 

127.3 

99.0 

90.4 

80.4 

75.2 

86.3 

79.0 

132.1 

86.5 

84.0 

94.1 

99.1 

90.0 

90.9 

216.4 

100.0 

Capacity 

$3,003,307 

1,373.339 

2,552.170 

1,928.064 

28,699,946 

3,442,285 

3,547.437 

683,739 

721,108 

10,596,964 

4,672,O 10 

1,056,069 

854.666 

12,265,499 

5,098,620 

3,054,275 

2,681,082 

3,090,679 

5,171,597 

924,350 

4,302,930 

5,707,408 

9,116,811 

4,220,423 

1,866,537 

4,682,535 

926.971 

1,572,120 

1,287,640 

919,823 

7,980,165 

1.553,764 

16,130,756 

4,874,160 

836,394 

10,478,129 

4,064,042 

2,702,486 

11,053,593 

788,572 

2,45 1,857 

609,842 

3,748,859 

20,081,016 

1,351,578 

446.218 

5,262,084 

4,304,161 

1.808.250 

4,438,392 

1,095.948 

$236.080.697 

Revenue 

$2,720,058 

2,533,290 

2,702,681 

1,522,070 

28,795.873 

2,877,328 

3,643,86 1 

593,579 

1,049,103 

7,762.573 

4,545,647 

1,327,453 

743,224 

12,883,547 

4,510,288 

2,999,988 

2,332,740 

2,732,962 

3,968,957 

1,046,896 

4,621,140 

7,649.132 

10,584,723 

4,591,076 

1,766.352 

3,803,382 

856.475 

1,490,766 

793,614 

679,850 

8,913,238 

1,383,998 

27,586,527 

4,644,360 

619,109 

9,292,758 

2,950,586 

2,734,563 

11,580,833 

1,024,150 

2,335,778 

566,624 

3,262,599 

12,969,436 

1,3 10,878 

469,170 

4,709.596 

3.962,13 1 

1,503,005 

5,337.943 

794.757 

$236.080,697 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$694.42 

6,148.76 

967.32 

662.92 

1,190.11 

970.43 

1,162.69 

992.61 

1,662.60 

762.31 

815.51 

1,353.16 

775.00 

1,124.02 

824.85 

1,034.84 

978.91 

746.30 

921.30 

924.00 

1,084.01 

1,324.98 

1.150.01 

1,121.42 

697.89 

769.76 

1,080.05 

945.32 

939.19 

726.34 

1,203.84 

1,042.17 

1,567.24 

780.17 

940.90 

861.96 

951.80 

1,03 1.52 

975.56 

1,074.66 

737.54 

825.98 

707.42 

878.33 

863.56 

909.25 

867.33 

939.56 

769.98 

1,125.67 

1,615.36 

$1.029.52 

Per Capita 

Effort 

Index 

90.6 

184.5 

105.9 

78.9 

100.3 

83.6 

102.7 

86.8 

145.5 

73.3 

97.3 

125.7 

87.0 

105.0 

88.5 

98.2 

87.0 

88.4 

76.7 

113.3 

107.4 

134.0 

116.1 

108.8 

94.6 

81.2 

92.4 

94.8 

61.6 

73.9 

11 1.7 

89.1 

171.0 

95.3 

74.0 

88.7 

72.6 

101.2 

104.8 

129.9 

95.3 

92.9 

87.0 

64.6 

97.0 

105.1 

89.5 

92.1 

83.1 

120.3 

72.5 

100.0 

138 U.S. Advisory Commission on Intergovernmental Relations 
Table R-8 

1982-All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Totals 

Capacity 

Per 

Capita 

$819.38 

3,471.05 

1,062.80 

871.79 

1,287.97 

1,347.38 

1,303.52 

1,276.96 

1,273.57 

1,152.69 

929.71 

1,301.73 

955.85 

1,094.41 

987.14 

1,065.98 

1,180.99 

909.00 

1,255.94 

935.14 

1,106.11 

1,116.52 

1,031.25 

1,100.08 

785.53 

1,004.92 

1,219.27 

1,078.94 

1,674.3 1 

1,110.0 1 

1,171.82 

1,272.99 

1,019.29 

905.50 

1,278.22 

1,016.93 

1,399.38 

1,093.78 

986.34 

903.65 

822.05 

970.50 

859.31 

1,447.54 

957.14 

982.66 

1,039.23 

1,128.04 

1,020.79 

964.30 

2,234.37 

$1,110.91 

Per Capita 

Capacity 

Index 

73.8 

312.4 

95.7 

78.5 

115.9 

121.3 

117.3 

114.9 

114.6 

103.8 

83.7 

117.2 

86.0 

98.5 

88.9 

96.0 

106.3 

81.8 

113.1 

84.2 

99.6 

200.5 

92.8 

99.0 

70.7 

90.5 

109.8 

97.1 

150.7 

99.9 

105.5 

114.6 

91.8 

81.5 

115.1 

91.5 

126.0 

98.5 

88.8 

81.3 

74.0 

87.4 

77.4 

130.3 

86.2 

88.5 

93.5 

101.5 

91.9 

86.8 

201.1 

100.0 

Capacity 

$3,229.191 

1,541.145 

3.073,607 

2,011.224 

31,808,920 

4,137.8 16 

4.074.790 

766,178 

797,256 

12,064,076 

5,252,011 

1.297.825 

933,864 

12,548,523 

5.4 11,526 

3,097,751 

2,843,829 

3,356.039 

5,504,786 

1,062,3 17 

4,723,100 

6,420,008 

9,400,836 

4,546,619 

2,018,030 

4,966,333 

98 1,s 15 

1,714,431 

1,4G6,691 

1,052,285 

8,703,095 

1,740,172 

17,905,923 

5,450,199 

858,962 

10,954,378 

43 14,415 

2,918,196 

11,716,695 

861,181 

2,652,75 1 

673,524 

4,000,956 

22,189,306 

1,503,675 

510,981 

5,700,169 

5,823.492 

2.00 I .772 

4,575.594 

1.137.295 

$257,494,256 

Revenue 

$2,812,678 

2,768,954 

2,821,799 

1,633,901 

3 1,422.61 1 

3,343,639 

4,035,020 

643,354 

1,155,296 

8,696,462 

5,03 1,029 

1,366,673 

789,307 

13,432,790 

4,?75,085 

334,237 

2,489,664 

2,969,282 

4,503,309 

1,134,415 

5,017,092 

7,662,459 

11,313,150 

5,059,809 

1,864,137 

4,051,447 

953,677 

1,602,660 

920,801 

788,250 

9,8 17,921 

1,435,035 

30,421,002 

5,104,468 

709,800 

10,338,998 

3,534,924 

2,776,277 

12,418,822 

1,143,165 

2,541,409 

611,371 

3,421,304 

14,5G0,652 

1,456,748 

523,796 

5,117,989 

4,475,083 

1.720.750 

5,850.842 

1.190.9 12 

$257,494,256 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$713.70 

6,236.38 

975.73 

708.24 

1,272.33 

1,088.78 

1,290.79 

1,072.26 

1,845.52 

830.93 

890.76 

1.370.79 

807.89 

1,171.53 

871.05 

1,123.27 

1,033.91 

804.25 

1,027.45 

998.60 

1,174.96 

1,332.60 

1,24 1.02 

1,224.25 

725.63 

819.80 

1,184.69 

1,008.60 

1,051.14 

831.49 

1,321.92 

1,049.77 

1,731.71 

848.06 

1,056.25 

959.80 

1,095.76 

1,040.58 

1,045.44 

1,199.54 

787.55 

880.94 

734.82 

949.88 

927.27 

1,007.30 

933.09 

1,046.56 

877.49 

1,233.05 

2,339.71 

$1.110.91 

Per Capita 

Effort 

Index 

87.1 

179.7 

91.8 

81.2 

98.8 

80.8 

99.0 

84.0 

144.9 

72.1 

95.8 

105.3 

84.5 

107.0 

88.2 

105.4 

87.5 

88.5 

81.3 

106.8 

106.2 

119.4 

120.3 

11 1.3 

92.4 

81.6 

97.2 

93.5 

62.8 

74.9 

112.8 

82.5 

169.9 

93.7 

82.6 

94.4 

78.3 

95.1 

106.0 

132.7 

95.8 

90.8 

85.5 

65.6 

96.9 

1025 

89.8 

92.8 

86.0 

127.9 

104.7 

100.0 

U.S. Advisory Commission on Intergovernmental Relations 139 
Table R-9 

1983 -All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New MexicoNew York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Totals 

Capacity 

Per 

Capita 

$879.52 

3,197.91 

1,140.97 

913.16 

1,395.97 

1,436.96 

1,456.06 

1,388.72 

1,371.74 

1,216.52 

1,022.21 

1,336.93 

979.56 

1,153.28 

l,O 12.50 

1,068.27 

1,203.23 

926.60 

1,254.58 

1,060.84 

1,164.45 

1,252.91 

1,060.65 

1,141.14 

801.88 

1,049.01 

1,237.53 

1,184.30 

1,731.12 

1,265.42 

1,319.26 

1,268.10 

1,122.22 

1,020.22 

1,302.78 

1,051.31 

1,350.65 

1,122.84 

1,037.73 

1,009.34 

888.27 

1,028.03 

943.95 

1,453.84 

965.02 

1,102.49 

1,123.96 

1,184.55 

1,024.13 

1,024.99 

2,144.92 

$1,175.95 

Per Capita 

Capacity 

Index 

74.8 

271.9 

97.0 

77.7 

118.7 

122.2 

123.8 

118.1 

116.6 

103.4 

86.9 

113.7 

83.3 

98.1 

86.1 

90.8 

102.3 

78.8 

106.7 

90.2 

99.0 

106.5 

90.2 

97.0 

68.2 

89.2 

105.2 

100.7 

147.2 

107.6 

112.2 

107.8 

95.4 

86.8 

110.8 

89.4 

114.9 

95.5 

88.2 

85.8 

75.5 

87.4 

80.3 

123.6 

82.1 

93.8 

95.6 

100.7 

87.1 

87.2 

182.4 

100.0 

Capacity 

$3,482,021 

1,531,798 

3,380,689 

2,125,825 

35,142,023 

4,510,614 

4,569,103 

841,566 

854,592 

12,992.425 

5,859,329 

1,367,684 

968,781 

13.246,549 

5,547,509 

3,103,327 

2,917,845 

3,441,397 

5,567.839 

1,215,723 

5,011,778 

7,225,509 

9,618,997 

4,728,880 

2,074,460 

5,213,579 

1,011,065 

1,891,333 

1,542,425 

1,213,537 

9,852,207 

1,774,076 

19,826,188 

6,205,000 

885,890 

11,297,348 

4,454,446 

2,988,989 

12,343,767 

963.9 19 

2,899,298 

719,619 

4,422.427 

22.860,140 

1,562,367 

578,805 

6,237,986 

5,093,560 

2,012,423 

4,869,737 

1,102,487 

$275,148,88 1 

Revenue 

$3,017,055 

2,541,654 

3,084,752 

1,757,452 

32,470,874 

3,561,238 

4,400,895 

686,973 

1,250,422 

9,757,580 

5,425,387 

1,476,751 

838,297 

14,165,434 

4,925,277 

3,369,598 

2.696,629 

3,124,179 

4,526.268 

1,220,161 

5,373,517 

8,102,892 

12,327,940 

5,877,765 

1,963,166 

4,531,320 

946,827 

1,785,338 

982,086 

836,787 

10,741,709 

1,401,341 

32,366,659 

5,447,843 

719,685 

11,621,122 

3,578,197 

3,092,487 

12,935,494 

1,218,572 

2,769,045 

614,295 

3,625,078 

15,335,713 

1,533,100 

551,372 

5,566,579 

5,305,60 1 

1,765,134 

6.685.192 

1,250.212 

$275,148,881 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in thousands of dollars. 

Revenue 

Per 

Capita 

$762.08 

5,306.17 

1,041.09 

754.92 

1,289.86 

1,134.51 

1,402.45 

1,133.62 

2,007.10 

913.63 

946.51 

1,443.55 

847.62 

1,233.28 

898.94 

1,159.93 

1,112.01 

841.19 

1,019.89 

1,064.71 

1,248.49 

1,405.04 

1,359.35 

1,418.38 

758.86 

911.73 

1,158.91 

1,117.93 

1,102.23 

872.56 

1,438.36 

1,001.67 

1,823.04 

895.73 

1,058.36 

1,081.44 

1,084.96 

1,161.72 

1,087.47 

1,275.99 

848.36 

877.56 

773.76 

975.31 

946.94 

1,050.23 

1,002.99 

1.233.86 

898.29 

1,407.11 

2,432.32 

$1,175.95 

Per Capita 

Effort 

Index 

86.6 

165.9 

91.2 

82.7 

92.4 

79.0 

96.3 

81.6 

146.3 

75.1 

92.6 

108.0 

86.5 

106.9 

88.8 

108.6 

92.4 

90.8 

81.3 

100.4 

107.2 

112.1 

128.2 

124.3 

94.6 

86.9 

93.6 

94.4 

63.7 

69.0 

109.0 

79.0 

163.3 

87.8 

81.2 

1029 

80.3 

103.5 

104.8 

126.4 

95.5 

85.4 

82.0 

67.1 

98.1 

95.3 

89.2 

104.2 

87.7 

137.3 

113.4 

100.0 

140 U.S. Advisory Commission on Intergovernmental Relations 
1. 

Table R-10 

1984-All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Capacity 

Per 

Capita 

$954.10 

3,257.48 

1,287.58 

978.00 

1,556.24 

1,582.54 

1,621.00 

1,598.03 

1,561.94 

1,364.11 

1,164.71 

1,536.49 

1,016.53 

1,259.55 

1,139.65 

1,128.66 

1,307.44 

1,005.39 

1,334.13 

1,148.06 

1,375.22 

1,447.58 

1,209.11 

1,319.77 

907.28 

1,165.13 

1,242.25 

1,214.84 

1,898.66 

1,437.64 

1,487.87 

1,348.65 

1,283.65 

1,129.24 

1,380.19 

1,172.14 

1,473.73 

1,220.85 

1,lS 1.80 

1,125.68 

998.22 

1,083.78 

1,049.82 

1,531.74 

1,050.16 

1,243.75 

1,249.71 

1,292.79 

1,034.75 

1,157.49 

2,365.38 

$1,304.27 

Per Capita 

Capacity 

Index 

73.2 

249.8 

98.7 

75.0 

119.3 

121.3 

124.3 

122.5 

119.8 

104.6 

89.3 

117.8 

77.9 

96.6 

87.4 

86.5 

100.2 

77.1 

102.3 

88.0 

105.4 

111.0 

92.7 

101.2 

69.6 

89.3 

95.2 

93.1 

145.6 

110.2 

114.1 

103.4 

98.4 

86.6 

105.8 

89.9 

113.0 

93.6 

88.3 

86.3 

76.5 

83.1 

80.5 

117.4 

80.5 

95.4 

95.8 

99.1 

79.3 

88.7 

181.4 

100.0 

Capacity 

$3,807 

1,629 

3,931 

2,297 

39,874 

5,029 

5,113 

980 

973 

14,972 

6,798 

1.596 

1.0 18 

14,499 

6.266 

3,284 

3,188 

3,743 

5,953 

1,327 

5,981 

8,393 

10,973 

5,493 

2,357 

5,835 

1,024 

1,951 

1,730 

1,405 

11,181 

1,920 

22,766 

6,962 

947 

12,603 

4,860 

3,265 

13,708 

1,083 

3,294 

765 

4,952 

24,491 

1,735 

659 

7,043 

5,622 

2,020 

5,516 

1,209 

$308,018 

Revenue 

$3,437 

2,291 

3,713 

1,992 

37,045 

4,126 

5,073 

758 

1,353 

11,023 

6,036 

1,585 

927 

15,878 

5,963 

3,668 

3,024 

3,3 15 

4,846 

1,398 

5,961 

8,845 

14,176 

6,797 

2,229 

4,965 

1,032 

1,926 

1,118 

968 

12,132 

1,631 

36,045 

6,223 

883 

13,185 

3,687 

3,355 

14,408 

1,331 

3.112 

662 

3,989 

16,827 

1,841 

6 18 

6,214 

5,808 

2,013 

7,317 

1,274 

$308,018 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

Per 

Capita 

$861.50 

4,581.86 

1,216.16 

847.91 

1,445.82 

1,298.37 

1,608.29 

1,236.13 

2,171.72 

1,004.30 

1,034.06 

1,525.16 

925.68 

1,379.35 

1.084.57 

1,260.49 

1,240.40 

890.32 

1,086.00 

1,209.47 

1,370.71 

1,525.50 

1,562.05 

1,633.06 

857.96 

991.38 

1,252.84 

1,199.25 

1,226.74 

990.70 

1,614.40 

1,145.23 

2,032.40 

1,009.39 

1,287.41 

1,226.27 

1,117.90 

1,254.63 

1,210.62 

1,383.25 

943.05 

937.51 

845.70 

1,052.38 

1,114.20 

1,165.11 

1,102.60 

1,335.47 

1,031.32 

1,535.47 

2,493.15 

$1,304.27 

Per Capita 

Effort 

Index 

90.3 

140.7 

94.5 

86.7 

929 

82.0 

99.2 

77.4 

139.0 

73.6 

88.8 

99.2 

91.1 

109.5 

95.2 

111.7 

94.9 

88.6 

81.4 

105.3 

99.7 

105.4 

129.2 

123.7 

94.6 

85.1 

100.9 

98.7 

64.6 

68.9 

108.5 

84.9 

158.3 

89.4 

93.3 

104.6 

75.9 

102.8 

105.1 

122.9 

94.5 

86.5 

80.6 

68.7 

106.1 

93.7 

88.2 

103.3 

99.7 

132.7 

105.4 

100.0 

US. Advisory Commission on Intergovernmental Relations 141 
State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

TeXaS 

Utah 

Vermont 

Virgnia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Cap a c i ty 

Per 

Capita 

$1,056.85 

3,648.29 

1,392.75 

1,038.81 

1,691.83 

1,662.90 

1,782.92 

1,733.07 

1,72523 

1,452.46 

1,271.68 

1,653.35 

1,099.75 

1,355.91 

1,224.26 

1,185.84 

1,388.57 

1,101.28 

1,361.67 

1,256.31 

1,470.72 

1,587.38 

1,325.45 

1,426.60 

972.43 

1,273.89 

1,272.56 

1,317.64 

2,054.18 

1,577.73 

1,646.30 

1,392.14 

1,420.01 

1,212.80 

1,429.48 

1,277.34 

1,478.27 

1,331.73 

1,258.02 

1,236.31 

1,081.68 

1,156.96 

1,172.7 1 

1,562.83 

1,136.45 

1,368.08 

1,376.19 

1,420.82 

1,085.74 

1,246.40 

2,380.33 

$1,408.06 

Table R- I1 

1985-All RTS Taxes 

Per Capita 

Capacity 

Indes 

75.1 

259.1 

98.9 

73.8 

120.2 

118.1 

126.6 

123.1 

122.5 

103.2 

90.3 

117.4 

78.1 

96.3 

86.9 

84.2 

98.6 

78.2 

96.7 

89.2 

104.5 

112.7 

94.1 

101.3 

69.1 

90.5 

90.4 

93.6 

145.9 

112.0 

116.9 

98.9 

100.8 

86.1 

101.5 

90.7 

105.0 

94.6 

89.3 

87.8 

76.8 

82.2 

83.3 

111.0 

80.7 

97.2 

97.7 

100.9 

77.1 

88.5 

169.1 

100.0 

Capacity 

$4.250 

1,901 

4,439 

245 1 

44,605 

5,373 

5,659 

1,078 

1,080 

16,509 

7,600 

1,743 

1,105 

15,640 

6,732 

3,420 

3,402 

4,103 

6,102 

1,462 

6,459 

9,242 

12,046 

5,982 

2,541 

6,406 

1,051 

2,116 

1,923 

1.575 

12,449 

2,O 19 

25,252 

7,586 

979 

13,724 

4,880 

3,578 

14,9 11 

1,197 

3,620 

819 

5,584 

25,583 

1,869 

732 

7,853 

6,264 

2J02 

5,952 

1.212 

$336,159 

Revenue 

$3,713 

2,440 

4,281 

2,238 

41,706 

4,544 

5,598 

858 

1,487 

12,535 

6,835 

1,724 

998 

16.640 

6,434 

3,825 

3,264 

3,552 

5,650 

1,521 

6,516 

9,821 

14,504 

7,113 

2,362 

5,372 

1,120 

1,966 

1,226 

1,018 

13,024 

1,739 

39,372 

7,036 

90 1 

14,075 

4,119 

3,629 

15,276 

1,413 

3,445 

711 

4,573 

19,479 

2,036 

679 

6,791 

5,946 

2,156 

7,591 

1,308 

$336,159 

Note: 

Source: ACIR staff estimates. 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

Per 

Capita 

$923.52 

4,682.65 

1,343.32 

948.66 

1,581.89 

1,406.38 

1,763.61 

1,379.24 

2,375.95 

1,102.88 

1,143.73 

1,635.39 

992.78 

1,442.56 

1,170.10 

1,326.20 

1,332.37 

953.34 

1,260.82 

1,306.47 

1,483.50 

1,686.96 

1,595.91 

1,696.50 

904.08 

1,068.16 

1,356.29 

1,224.14 

1,309.95 

1,020.42 

1,722.24 

1,199.46 

2,214.02 

1,124.87 

1,314.77 

1,310.02 

1,247.88 

1,350.47 

1,288.79 

1,459.26 

1,029.19 

1,004.38 

960.22 

1,189.91 

1,237.61 

1,270.08 

1,190.10 

1,348.62 

1,113.57 

1.589.69 

2,569.71 

$1,408.06 

Per Capita 

Effort 

Index 

87.4 

128.4 

96.5 

91.3 

93.5 

84.6 

98.9 

79.6 

137.7 

75.9 

89.9 

98.9 

90.3 

106.4 

95.6 

111.8 

96.0 

86.6 

92.6 

104.0 

100.9 

106.3 

120.4 

118.9 

93.0 

83.9 

106.6 

92.9 

63.8 

64.7 

104.6 

86.2 

155.9 

92.7 

92.0 

102.6 

84.4 

101.4 

102.4 

118.0 

95.1 

86.8 

81.9 

76.1 

108.9 

92.8 

86.5 

94.9 

102.6 

127.5 

108.0 

100.0 

142 US. Advisory Commission on Intergovernmental Relations 
T~bk B-12 

1986-All RTS Taxes 

State 

Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

U.S. Total 

Capacity 

Per 

Capita 

$1,102.36 

2,623.94 

1,463.90 

1,087.91 

1,747.42 

1,733.54 

2,005.86 

1.801.01 

1,813.57 

1,559.72 

1,394.48 

1,680.38 

1,141.60 

1,422.93 

1,288.84 

1,242.44 

1,420.52 

1,133.17 

1,337.44 

1,402.27 

1,596.56 

1,832.83 

1,426.90 

1,518.81 

969.36 

1,375.78 

1,305.52 

1,352.92 

2,178.26 

1,771.23 

1,788.46 

1,354.99 

1,584.09 

1,310.08 

.1,393.37 

1,347.21 

1,455.47 

1,383.78 

1,331.14 

1,363.50 

1,166.64 

1,153.85 

1,238.89 

1,535.68 

1,193.53 

1,474.17 

1,494.72 

1,450.75 

1,133.18 

1,272.94 

2,236.43 

$1,483.64 

Per Capita 

Capacity 

Index 

74.3 

176.9 

98.7 

73.3 

117.8 

116.8 

135.2 

121.4 

122.2 

105.1 

94.0 

113.3 

76.9 

95.9 

86.9 

83.7 

95.7 

76.4 

90.1 

94.5 

107.6 

123.5 

96.2 

102.4 

65.3 

92.7 

88.0 

91.2 

146.8 

119.4 

120.5 

91.3 

106.8 

88.3 

93.9 

90.8 

98.1 

93.3 

89.7 

91.9 

78.6 

77.8 

83.5 

103.5 

80.4 

99.4 

100.7 

97.8 

76.4 

85.8 

150.7 

100.0 

Capacity 

$4,467.8 

1,401.2 

4,855.7 

2,580.5 

47,147.0 

5,663.5 

6,396.7 

1,140.0 

1,135.3 

18.209.7 

8,511.9 

,784.6 

1.145.0 

16,439.1 

7,093.8 

3,542.2 

3,495.9 

4,224.4 

6,019.8 

1,646.3 

7,125.5 

10,689.1 

13,049.0 

6,400.3 

2,544.6 

6,969.7 

1,069.2 

2,162.0 

2,097.7 

1,819.1 

13,628.0 

2,004.0 

28,152.4 

8,294.1 

946.1 

14,485.3 

4,810.3 

3,733.4 

15,825.9 

1,329.4 

3,940.9 

816.9 

5,950.4 

25,618.2 

1,987.2 

797.5 

8.649.9 

6,474.7 

2,174.6 

6.09 1.0 

1,133.9 

$357,672.4 

Revenue 

$3,858.8 

2,360.3 

4,782.6 

2,339.4 

44,913.7 

4,722.7 

6,019.5 

923.6 

1,628.0 

13,922.0 

7,543.5 

1,874.2 

1.027.5 

17,429.1 

6,692.2 

3,998.6 

3,369.5 

3,772.5 

5,466.9 

1,626.2 

7,048.5 

11,051.9 

15,418.5 

6,901.2 

2,459.9 

5,688.6 

1,103.6 

2,079.5 

1,368.5 

1,121.0 

14,000.4 

1,760.2 

42,640.5 

7,593.0 

837.8 

14,920.4 

4,075.6 

3,669.6 

16,046.6 

1,475.8 

3,685.6 

T6.3 

4,982.7 

20,258.0 

2,117.4 

728.9 

7,361.9 

6.648.1 

2,131.6 

8,129.2 

1,320.8 

$357,672.4 

Note: 

Source: Price Waterhouse 

All per capita amounts are in dollars; total amounts are in millions of dollars. 

Revenue 

Per 

Capita 

$952.09 

4,419.97 

1,44 1.85 

986.28 

1,664.64 

1,445.59 

1,887.58 

1,459.12 

2,600.64 

1,192.46 

1,235.84 

1,764.81 

1,024.38 

1.508.62 

1,215.88 

1,402.53 

1,369.16 

1,011.94 

1,2 14.60 

1,385.16 

1,579.31 

1,895.04 

1,686.00 

1,637.69 

937.12 

1,122.90 

1,347.54 

1,301.3 1 

1,421.04 

1,091.49 

1,837.32 

1,190.16 

2,399.31 

1,199.33 

1,233.91 

1,387.69 

1,233.15 

1,360.12 

1,349.71 

1,513.64 

1,091.07 

1.096.50 

1,037.41 

1,214.36 

1,271.68 

1,347.37 

1,272.14 

1,489.59 

1.110.80 

1,698.89 

2,605.11 

$1,483.64 

Per Capita 

Effort 

Index 

86.4 

168.4 

98.5 

90.7 

95.3 

83.4 

94.1 

81.0 

143.4 

76.5 

88.6 

105.0 

89.7 

106.0 

94.3 

112.9 

96.4 

89.3 

90.8 

98.8 

98.9 

103.4 

118.2 

107.8 

96.7 

81.6 

103.2 

96.2 

65.2 

61.6 

102.7 

87.8 

151.5 

91.5 

88.6 

103.0 

84.7 

98.3 

101.4 

111.0 

93.5 

95.0 

83.7 

79.1 

106.5 

91.4 

85.1 

102.7 

98.0 

133.5 

116.5 

100.0 

U.S. Advisory Commission on lntergovemmental Relations 143 
Table B-13 

State Fiscal Capacity Indexes, by Region, 1980-1988 

(100 = U.S. Average) 

GSP 

80 82 84 86 88 

PCI 

80 82 84 86 88 

RTS 

80 82 84 86 88 

TTR 

80 82 84 86 88 

RRS 

States by Region 80 82 84 86 88 

New England 

Connecticut 

Maine 

Massachusetts 

New Hampshire 

Rhode Island 

Vermont 

Mideast 

Delaware 

District of Columbia 

Maryland 

New Jersey 

New York 

Pennsylvania 

Great Lakes 

Illinois 

Indiana 

Michigan 

Ohio 

Wisconsin 

Plains 

IOWa 

Kansas 

Minnesota 

Missouri 

Nebraska 

North Dakota 

South Dakota 

Southeast 

Alabama 

Arkansas 

Florida 

Georgia 

Kentucky 

Louisiana 

Mississippi 

North Carolina 

South Carolina 

Tennessee 

Virginia 

West Virginia 

121 126 130 134 140 

82 83 85 87 92 

106 111 117 121 126 

96 101 105 109 118 

97 97 99 100 102 

84 88 88 91 93 

109 113 120 127 NA 

77 79 82 85 NA 

96 100 107 114 NA 

86 91 97 104 NA 

82 83 86 90 NA 

81 84 87 92 NA 

NA 119 125 131 134 

NA 81 83 86 88 

NA 106 112 117 121 

NA 96 101 106 109 

NA 90 92 95 96 

NA 86 87 91 92 

112 117 124 135 143 

80 84 88 95 98 

96 101 111 124 129 

97 100 110 119 126 

84 81 86 92 99 

85 89 95 99 105 

NA NA 126 137 142 

NA NA 86 91 97 

NA NA 110 121 131 

NA NA 111 123 123 

NA NA 91 100 100 

NA NA 92 97 102 

106 103 103 103 107 

129 128 130 132 130 

109 111 113 115 118 

116 120 124 127 133 

107 111 114 117 117 

99 100 97 97 98 

100 105 106 106 NA 

254 255 257 266 NA 

90 92 95 99 NA 

102 107 112 117 NA 

104 109 112 117 NA 

90 89 88 89 NA 

NA 104 104 104 106 

NA 192 193 198 202 

NA 102 104 107 108 

NA 114 118 122 125 

NA 110 113 117 118 

NA 94 92 93 94 

111 115 123 121 124 

111 115 120 122 123 

99 100 105 108 109 

105 106 114 121 124 

90 92 98 107 109 

93 89 88 90 94 

NA NA 127 124 120 

NA NA 121 122 1% 

NA NA 105 107 111 

NA NA 118 125 126 

NA NA 100 108 110 

NA NA 89 91 95 

110 108 107 106 107 

94 90 90 90 91 

103 97 99 101 100 

99 95 96 95 94 

99 96 96 95 94 

106 104 104 104 NA 

92 87 88 89 NA 

95 89 93 96 NA 

96 93 94 94 NA 

95 94 93 92 NA 

NA 106 105 105 106 

NA 89 89 89 90 

NA 93 96 99 99 

NA 94 95 95 95 

NA 95 95 94 94 

108 99 97 96 99 

92 89 87 87 87 

97 93 93 96 95 

97 92 90 91 91 

95 87 89 86 90 

NA NA 98 97 100 

NA NA 87 86 88 

NA NA 93 96 96 

NA NA 91 92 92 

NA NA 89 86 90 

97 94 91 91 89 

104 103 100 100 96 

102 101 102 102 101 

93 94 94 94 94 

94 96 94 94 90 

91 91 88 85 78 

82 83 81 81 77 

101 97 91 88 NA 

101 103 101 99 NA 

102 101 103 103 NA 

92 93 95 95 NA 

98 100 96 95 NA 

106 114 100 91 NA 

85 84 82 80 NA 

NA 95 91 90 90 

NA 103 100 100 98 

NA 101 103 103 102 

NA 93 95 95 95 

NA 98 95 95 93 

NA 103 94 88 86 

NA 83 81 80 79 

105 96 87 84 83 

109 106 100 96 91 

102 99 101 102 104 

94 91 89 93 90 

97 97 93 91 90 

108 115 106 94 86 

90 87 83 78 78 

NA NA 87 84 84 

NA NA 99 95 91 

NA NA 100 101 103 

NA NA 90 92 89 

NA NA 93 91 89 

NA NA 106 93 85 

NA NA 83 77 78 

79 

75 

97 

84 

81 

89 

69 

82 

78 

81 

99 

82 

77 

75 

99 

86 

80 

89 

70 

82 

76 

80 

10 1 

78 

77 

76 

99 

90 

79 

83 

68 

84 

78 

81 

103 

74 

77 

76 

100 

92 

77 

76 

66 

85 

77 

82 

105 

72 

78 

74 

10 1 

93 

78 

7s 

67 

87 

78 

84 

107 

71 

76 

74 

84 

86 

86 

125 

72 

85 

74 

83 

93 

84 

76 

76 

84 

88 

86 

129 

74 

86 

74 

83 

96 

81 

78 

78 

86 

94 

85 

113 

73 

91 

77 

85 

99 

7s 

78 

77 

88 

97 

82 

95 

70 

92 

76 

88 

103 

72 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

NA 

77 

76 

91 

87 

83 

109 

72 

83 

7s 

82 

98 

80 

78 

77 

93 

92 

82 

98 

70 

87 

77 

83 

10 1 

74 

78 

76 

94 

94 

79 

86 

68 

88 

77 

84 

104 

72 

78 

76 

93 

94 

81 

87 

69 

89 

77 

85 

104 

73 

76 

79 

100 

82 

83 

109 

69 

80 

7s 

79 

95 

94 

74 

79 

104 

84 

82 

113 

71 

82 

74 

77 

94 

92 

73 

75 

105 

89 

77 

102 

87 

77 

81 

96 

79 

7n 

74 

73 

105 

94 

76 

90 

65 

88 

79 

84 

101 

76 

76 

74 

104 

94 

81 

83 

65 

91 

79 

84 

104 

78 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

NA NA 

78 

74 

102 

88 

77 

107 

69 

85 

76 

79 

96 

77 

7s 

73 

102 

92 

76 

95 

65 

87 

77 

82 

100 

7s 

77 

74 

103 

93 

80 

84 

65 

89 

78 

84 

104 

76 
Table 8-13 (con?.) 

State Fiscal Capacity Indexes, by Region. 1980-1988 

(100 -= U.S. Average) . 

PCI 

States by Region 80 82 84 86 88 

Southwest 

Arizona 

New Mexico 

Oklahoma 

Texas 

93 89 91 92 91 

84 83 80 78 76 

95 99 89 84 81 

99 102 97 92 88 

Rocky Mountain 

Colorado 107 110 107 104 100 

Idaho 85 81 79 77 77 

Montana 88 88 83 81 78 

Utah 81 78 77 75 74 

Wyoming 116 107 93 87 83 

Far West 

California 

Nevada 

Oregon 

Washington 

Alaska 

Hawaii 

116 115 115 115 114 

114 109 105 105 106 

98 92 92 91 90 

108 105 102 103 100 

137 152 138 122 116 

107 102 100 102 102 

GSP 

80 82 84 86 88 

93 87 91 92 NA 

107 109 101 92 NA 

106 113 '96 87 NA 

122 124 115 105 NA 

110 110 107 104 NA 

87 80 79 75 NA 

103 102 91 85 NA 

87 86 85 83 NA 

195 191 155 132 NA 

116 112 113 114 NA 

126 118 114 116 NA 

97 87 88 88 NA 

105 99 99 100 NA 

271 329 263 211 NA 

115 107 103 105 NA 

TTR 

80 82 84 86 88 

NA 88 91 92 90 

NA 96 91 85 84 

NA 106 93 85 85 

NA 113 106 98 97 

NA 110 107 104 102 

NA 80 79 76 77 

NA 95 87 83 83 

NA 82 81 79 79 

NA 149 124 110 113 

NA 114 114 115 112 

NA 113 110 111 107 

NA 90 90 90 89 

NA 102 101 101 99 

NA 241 200 166 167 

NA 105 102 103 102 

RTS 

80 82 84 86 88 

89 96 99 99 99 

107 115 103 91 83 

117 126 113 98 89 

124 130 117 104 96 

113 121 121 117 107 

88 86 78 7l 76 

112 110 95 88 85 

86 86 81 80 78 

196 201 181 151 123 

117 116 119 118 116 

154 151 146 147 135 

103 99 94 93 91 

103 102 99 98 98 

260 313 250 177 159 

107 117 118 113 114 

Source: Price Waterhouse Compilation. 

PCI from US. Department of Commerce, Bureau of Economic Analysis, Survey of Current Businas, August 1984 and 1989. 

GSP from U.S. Department of Commerce, Bureau of Economic Analysis, Survey of Crrrrent B~sinw, May 1988. 

'ITR from US. Department of the Treasury, Office of the Assistant Secretary for Economic Policy. 

RTS and RRS from ACIR reports on measuring fiscal capacity. 

RRS 

80 82 84 86 88 

NA NA 96 96 97 

NA NA 121 100 88 

NA NA 108 95 87 

NA NA 114 100 95 

NA NA 119 115 106 

NA NA 77 76 76 

NA NA 96 88 84 

NA NA 81 79 76 

NA NA 202 160 118 

NA NA 118 118 115 

NA NA 136 136 129 

NA NA 92 92 91 

NA NA 98 97 98 

NA NA 357 285 255 

NA NA 113 109 111 
146 US. Advisory Commission on Intergovernmental Relations 
U.S. Advisory Commission on Intergovernmental Relations 147 
148 U.S. Advisory Commission on Intergovernmental Relations 
US. Advisory Commission on intergovernmental Relations 149 
150 US. Advisory Commission on Intergovernmental Relations