Data Sets

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State Level Taxes
Corporate Income Tax Rate 1
Definition: State income tax rate. In states with a flat rate this will be the only rate.
Units:percent
Example:7.20%
Corporate Income Tax Rate 2
Definition: State income tax rate 2. In states with a variable rate this rate is in effect above Threshold 1.
Units:percent
Example:7.20%
Corporate Income Tax Rate 3
Definition: State income tax rate 3. In states with a variable rate this rate is in effect above Threshold 2.
Units:percent
Example:7.20%
Corporate Income Tax Rate 4
Definition: State income tax rate 4. In states with a variable rate this rate is in effect above Threshold 3.
Units:percent
Example:7.20%
Corporate Income Tax Rate 5
Definition: State income tax rate 5. In states with a variable rate this rate is in effect above Threshold 4.
Units:percent
Example:7.20%
Corporate Income Tax Rate 6
Definition: State income tax rate 6. In states with a variable rate this rate is in effect above Threshold 5.
Units:percent
Example:7.20%
Income Tax Threshold 1
Definition: Threshold 1 for variable income tax rate. Above this level Corporate Income Tax rate 2 is in effect.
Units:integer
Example:$10,000
Income Tax Threshold 2
Definition: Threshold 2 for variable income tax rate. Above this level Corporate Income Tax rate 3 is in effect.
Units:integer
Example:$100,000
Income Tax Threshold 3
Definition: Threshold 3 for variable income tax rate. Above this level Corporate Income Tax rate 4 is in effect.
Units:integer
Example:$250,000
Income Tax Threshold 4
Definition: Threshold 4 for variable income tax rate. Above this level Corporate Income Tax rate 5 is in effect.
Units:integer
Example:$500,000
Income Tax Threshold 5
Definition: Threshold 5 for variable income tax rate. Above this level Corporate Income Tax rate 6 is in effect.
Units:integer
Example:$1,000,000
Apportionment Formula
Definition: The formula used by the state for apportioning income for multi-state companies.
Federal taxes are deductible
Definition: Are federal taxes paid deductible from income for calculating state income tax.
Units:y/n
Example:y
Federal Tax Deduction Rate
Definition: Percentage of federal tax paid which is deductible from state level income.
Units:percent
Example:50%
Business Tax Rate
Definition: Tax assessed based on number of employees
Units:$/employee
Example:$500
Revenue Exempt Amount
Definition: The amount of revenue which is exempt from revenue tax.
Units:integer
Example:$50,000
Revenue Tax Rate 1
Definition: State level revenue tax rate 1.
Units:percent
Example:3%
Revenue Tax Rate 2
Definition: State level revenue tax rate 2. In variable revenue tax rate states this rate is in effect above the Revenue Threshold.
Units:percent
Example:4%
Revenue Threshold
Definition: In variable revenue tax rate state the level at which the revenue tax rate changes to rate 2.
Units:integer
Example:$100,000
Franchise Tax Rate 1
Definition: State Franchise Tax Rate 1.
Units:percent
Example:2%
Franchise Tax Rate 2
Definition: State Franchise Tax Rate 2. In states that have a variable Franchise Rate this rate is in effect above the Threshold.
Units:percent
Example:3%
Franchise Tax Threshold
Definition: In states with a variable Franchise Tax Rate, the level at which Franchise Tax Rate 2 begins.
Example:$100,000
Personal Income Tax Rate
Definition: Personal income tax rate
Units:percent
Example:5.20%
Personal Taxable Income
Definition: Maximum amount of personal income which is taxable.
Units:$
Example:$25,000
State Sales Tax Rate
Definition: State sales tax rate
Units:percent
Example:4.50%
State Sales Tax Manufacturing rate
Definition: Sales tax on manufacturing equipment
Units:percent
Example:5%
State Sales Tax Office Machinery
Definition: Sales tax on office machinery
Units:percent
Example:0%
State Sales Tax Manufacturing
Definition: Sales tax on manufacturing equipment
Units:percent
Example:0%
State Sales Tax Manufacturing Raw Material
Definition: Sales tax on manufacturing raw material
Units:percent
Example:0%
State Sales Tax Air Pollution
Definition: Sales tax on pollution control equipment
Units:percent
Example:0%
State Sales Tax Water Pollution Control Equipment
Definition: sales tax on water pollution control equipment
Units:percent
Example:0%
State Sales Tax canned software percent current
Definition: Sales tax on canned software
Units:percent
Example:4.50%
State Sales Tax custom software percent current
Definition: Sales tax on custom software
Units:percent
Example:4.50%
Accelerated Depreciation
Definition: Does the state allow accelerated depreciation of equipment?
Example:y
Depreciation Method
Definition: Depreciation method used to depreciate assets. User may change the method.
Units:name
Example:SL, DB
Life of Assets
Definition: Depreciable life of an asset. The default assumption is 10 years. This can be changed as needed.
Units:integer
Example:20
Annual Depreciation Rate
Definition: Annual depreciation rate permitted. The default rate is 10%.
Units:percent
Example:10%
Depreciation Minimum Rate
Definition: Salvage value as percentage of original cost. The default is 10%.
Units:percent
Example:10%
State Property Tax Rate
Definition: State property tax rate. Most states do not have a state level property tax.
Units:percent
Example:0.05%
Assessment Rate
Definition: Assessment rate for real and personal property. If the assessment is done at the local level the property tax reflects the effective rate after assessment.
Units:percent
Example:33%
Declining Balance Factor
Definition: Declining Balance Factor. Default rate but user can change as needed.
Example:1.5

County Level Taxes
Real Estate Tax Rate
Definition: Local Real Property tax rate. If multiple rates exist for a county the median is used.
Units:percent
Example:.67%
Tangible Property Tax Rate
Definition: Local Tangible Property Tax Rate. If multiple rates exist the median is used. When a specific site location is picked the exact rate should be used.
Units:percent
Example:.35%
Local Revenue or License Tax Rate
Definition: Local tax on business revenue.
Units:percent
Example:.65%

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