Indiana finished 36th in a Tax Foundation analysis of state and local tax collections per capita – ranked from highest to lowest.
Those tax collections in Indiana amounted to $3,872 per capita, according to the foundation’s numbers.
The Tax Foundation numbers don’t always represent a complete picture of the burden on taxpayers within each state, however. North Dakota, for one, has a severance tax on oil and gas production, which is borne primarily by consumers outside the state where those resources are ultimately sold, the analysis states. So the state’s overall state and local tax burden appears high, according to the report, but the actual burden on state residents is much lower.
States that draw a lot of revenues from tourism are in the same boat, with the per-capita burden for in-state taxpayers appearing higher than it really is, the analysis says.
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State and Local Tax Collections by State
Rank | State | Local and State Tax Collections per Capita |
1 | New York | $8,957 |
2 | Connecticut | $7,220 |
3 | New Jersey | $6,709 |
4 | North Dakota | $6,630 |
5 | Massachusetts | $6,469 |
6 | Hawaii | $6,467 |
7 | Minnesota | $6,090 |
8 | California | $6,077 |
9 | Maryland | $6,027 |
10 | Vermont | $5,904 |
11 | Illinois | $5,654 |
12 | Rhode Island | $5,562 |
13 | Wyoming | $5,545 |
14 | Maine | $5,206 |
15 | Nebraska | $5,087 |
16 | Pennsylvania | $5,058 |
17 | Washington | $5,050 |
18 | Iowa | $4,884 |
19 | New Hampshire | $4,818 |
20 | Wisconsin | $4,782 |
21 | Delaware | $4,757 |
22 | Colorado | $4,621 |
23 | Virginia | $4,560 |
24 | Oregon | $4,508 |
25 | Kansas | $4,498 |
26 | Ohio | $4,473 |
27 | Nevada | $4,277 |
28 | Michigan | $4,082 |
29 | Texas | $4,020 |
30 | Arkansas | $3,958 |
31 | South Dakota | $3,938 |
32 | North Carolina | $3,919 |
33 | West Virginia | $3,917 |
34 | New Mexico | $3,891 |
35 | Louisiana | $3,888 |
36 | Indiana | $3,872 |
37 | Montana | $3,827 |
38 | Kentucky | $3,823 |
39 | Alaska | $3,812 |
40 | Utah | $3,743 |
41 | Missouri | $3,682 |
42 | Georgia | $3,660 |
43 | Mississippi | $3,613 |
44 | Arizona | $3,582 |
45 | Idaho | $3,514 |
46 | Florida | $3,478 |
47 | Oklahoma | $3,458 |
48 | South Carolina | $3,435 |
49 | Tennessee | $3,322 |
50 | Alabama | $3,206 |