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Comparison by State
Tax Information
For
all States Click Here
Idaho,
California,
Arizona,
Nevada,
Oregon, Utah,
Washington
Idaho
Sales Taxes
State Sales Tax:
6% (prescription drugs exempt); Some jurisdictions impose a local option
sales tax which could add an additional 3%.
Gasoline Tax: 25 cents/gallon
Diesel Fuel Tax: 25 cents/gallon
Cigarette Tax: 57 cents/pack of 20
Personal Income
Taxes
Tax Rate Range:
Low - 1.6%; High - 7.8%
Income Brackets: * Lowest - $1,272; Highest - $25,441
Number of Brackets: 8
Personal Exemptions: ** Single - $3,200; Married
- $6,400; Dependents - $3,200
Standard Deduction: Single - $6,250; Married filing
jointly - $11,000 (age 65 and older)
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: None
Retirement Income Tax: Social Security income and
Tier 1 and Tier 2 Railroad Retirement benefits are exempt from taxes.
Taxpayers may receive a partial tax exemption for civil service
and military retirement income received after age 65 (62 if disabled).
Out-of-state government pensions are fully taxed.
Retired Military Pay: Follows federal tax rules.
Military Disability Retired Pay: Disability Portion - Length of
Service Pay; Member on September 24, 1975 - No tax; Not Member on
September 24, 1975 - Taxed, unless combat incurred. Retired Pay
- Based solely on disability: Member on September 24, 1975 - No
tax; Not Member on September 24, 1975 - Taxed, unless all pay based
on disability and disability resulted from armed conflict, extra-hazardous
service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject
to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes
for those states with income tax. Check with state department of
revenue office.
Property Taxes
Taxable property is assessed at its full market value. A general
property tax is imposed for local purposes and is limited to 1%
of market value. The state property tax is suspended as long as
the sales and use tax are in effect. There is no intangible personal
property tax. A homeowner's primary residence is eligible for an
exemption of 50% of the assessed value of the home, up to a maximum
of $50,000. If you are a qualified Idaho homeowner, you may be eligible
for the circuit breaker program. To qualify you must own and occupy
the home as your primary residence, you must meet income requirements
and must be either age 65 or older, a widow(er), blind, former POW,
fatherless or motherless minor, or a qualifying disabled person.
This program may reduce property taxes on your home and up to one
acre of land by as much as $1,200. For more information on property
and other taxes, call 208-334-7733 or 800-972-7660.
Inheritance and
Estate Taxes
There is no inheritance tax and only a limited estate tax related
to federal estate tax collection. The estate tax may apply if the
gross estate reported to the federal government is $1.5 million
or more for deaths in 2004.
For further
information, visit the Idaho
State Tax Commission site.
* For joint returns, the taxes are twice the tax imposed on half
the income. A $10 filing tax is charged for each return and a $20
credit is allowed for each exemption. ** Idaho allows personal exemption
or standard exemption as provided in the Internal Revenue Code.
California
Sales Taxes
State Sales Tax:
7.25% (food and prescription drugs exempt. Tax varies according
to locality. Can be as high as 8.75%)
Gasoline Tax: * 41.6 cents/gallon
Diesel Fuel Tax: * 38.3 cents/gallon
Gasohol Tax: * 41.6 cents/gallon
Cigarette Tax: 37 cents/pack of 20 plus an additional
surcharge of 50 cents per pack, bringing the total to 87 cents.
Personal
Income Taxes
Tax Rate Range:
Low - 1.0%; High - 9.3%
Income Brackets: * Lowest - $6,319; Highest - $41,477
Number of Brackets: 6
Tax Credits: Single - $85; Married - $170; Dependents
- $265; 65 years of age or older - $87
Standard Deduction: Single - $3,254; Married filing
jointly - $6,508
Medical/Dental Deduction: Same as Federal taxes
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security and Railroad Retirement
benefits are exempt. There is a 2.5% tax on early distributions
and qualified pensions. All private, local, state and federal pensions
are fully taxed.
Retired Military Pay: Follows federal tax rules.
Military Disability Retired Pay:
Disability Portion - Length of Service Pay; Member on September
24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless
combat incurred. Retired Pay - Based solely on disability: Member
on September 24, 1975 - No tax; Not Member on September 24, 1975
- Taxed, unless all pay based on disability and disability resulted
from armed conflict, extra-hazardous service, simulated war, or
an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject
to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes
for those states with income tax. Check with state department of
revenue office.
Property
Taxes
Property is assessed at 100% of full
cash value. The maximum amount of tax on real estate is limited
to 1% of the full cash value. After taxes have been paid, homeowners
62 and older who earn $35,051 or less may file a claim for assistance
on 96 percent of property taxes, up to $34,000 of the assessed value
of their homes. Call 800-852-5711 or visit
for details. Homestead exemptions are handled at the county level.
Under the homestead program, the first $7,000 of the full value
of a homeowner's dwelling is exempt. The state has a property tax
postponement program that allows eligible homeowners (seniors, blind
and disabled residents) to postpone payments of property taxes on
their principal place of residence. Interest is charged on the postponed
taxes. For more information, contact the California State Board
of Equalization Office -- 800-400-7115.
Inheritance
and Estate Taxes
There is no inheritance tax. However, there is a
limited California estate tax related to federal estate tax collection.
For further
information, visit the California
Franchise Tax Board or the California
State Board of Equalization.
* Does not include 1 cent local option.
** For joint returns, the taxes are twice the tax imposed on half
the income.
Arizona
Sales Taxes
State Sales Tax: 5.6% (food and
prescription drugs exempt). All counties and some cities levy a
sales tax that could bring the combined tax rate to 10.7%.
Gasoline Tax: 19 cents/gallon
Diesel Fuel Tax: 19 cents/gallon
Gasohol Tax: 19 cents/gallon
Cigarette Tax: $1.18/pack of 20
Water Use Tax: 65 cents per 1,000 gallons of water
used.
Personal
Income Taxes
Tax Rate Range: Low - 2.87%; High - 5.04%
Income Brackets: * Lowest - $10,000; Highest -
$150,000
Number of Brackets: 5
Personal Exemptions: Single - $2,100; Married -
$4,200 with no
dependents, $6,500 with one dependent; Dependents - $2,300; 65 years
or older - $2,100
Standard Deduction Single: - $4,050; Married filing
jointly - $8,100
Medical/Dental Deduction: Allows deductions for
all qualified medical and dental expenses.
Federal Income Tax Deduction: None
Retirement Income Taxes: Social Security and Railroad
Retirement benefits are exempt. Up to $2,500 total of military,
civil service, and Arizona state/local government pensions are also
exempt. All out-of-state government pensions are fully taxed.
Retired Military Pay: Up to $2,500 of retired pay and/or survivor
benefits excluded.
Military Disability Retired Pay: Disability Portion - Length of
Service Pay; Member on September 24, 1975 - No tax; Not Member on
September 24, 1975 - Taxed, unless combat incurred. Retired Pay
- Based solely on disability: Member on September 24, 1975 - No
tax; Not Member on September 24, 1975 - Taxed, unless all pay based
on disability and disability resulted from armed conflict, extra-hazardous
service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject
to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes
for those states with income tax. Check with state department of
revenue office.
Property
Taxes
There is no state property tax. Tax jurisdictions set tax rates,
which may vary considerable from one area to another. Property tax
is administered by county assessors. Single homeowners 65 and older
who earn less than $3,700 and married couples who earn less than
$5,500 are eligible for a tax credit of up to $502.
Persons at least
65 years old who have resided in their primary residence for at
least two years and have total income not more than four times the
Social Security supplemental security income (SSI) benefit rate
may apply to the assessor by September 1 to have the valuation of
the primary residents and up to 10 acres of adjoining undeveloped
land frozen at the full cash value when the application is filed.
Arizona also
taxes personal property, which is defined as all types of property
except real estate. Taxable personal property includes property
used for commercial, industrial and agricultural purposes. Personal
property is considered to be movable and not permanently attached
to real estate.
In lieu of a
personal property tax on automobiles, the state imposes an annual
motor vehicle license tax. The fee to register an automobile in
Arizona is $8.00 (or $8.25 in metro Phoenix and Tucson, including
a 25-cent air quality compliance sticker fee), plus an air quality
research fee of $1.50 and a vehicle license tax (VLT). The VLT is
based on an assessed value of 60% of the manufacturer's base retail
price reduced by 16.25% for each year since the vehicle was first
registered in Arizona. As of Dec 1, 2000, the rate is calculated
at $2.80 for new vehicles or $2.89 for used ones for each $100 of
the assessed value. For example, for a new vehicle that costs $25,000,
the first year's assessed value would be $15,000 and the VLT would
be $420. The second year the assessed value would be $12,562.00
and the VLT would be $363.06.
Inheritance
and Estate Taxes
There is no inheritance or gift tax and the limited Arizona estate
tax is related to federal estate tax collection.
For further
information, visit the Arizona
Department of Revenue site. For questions about moving to Arizona,
click here.
* For joint returns, the taxes are twice the tax imposed on half
the income.
Nevada
Sales Taxes
State Sales Tax: 6.5% (food and
prescription drugs exempt); counties can add taxes that would raise
the combined tax to 7.75%. Click
here to view taxes by county.
Gasoline Tax: 33.5 cents/gallon; county taxes may
add another 5-10 cents.
Diesel Fuel Tax: 27.8 cents/gallon; county taxes
may add another 5-10 cents.
Gasohol Tax: 33.5 cents/gallon; county taxes may
add another 5-10 cents.
Cigarette Tax: 80 cents/pack of 20
Personal
Income Taxes
No state income tax
Retirement Income: Not taxed
Property
Taxes
All property in the state is subject to tax by the state, counties,
cities, towns, and school districts. Property taxes are applied
to property of every kind and nature, including real and personal
property. The assessed valuation for tax purposes is based on 35%
of the fair market value of the property and is revalued every five
years. Click here.
The Senior Citizens Property Tax Assistance Act is administered
by the Nevada Division of Aging
Services. Homeowners 62 and older who earn $24,016 or less are
eligible for a rebate of up to $500 or up to 90% of taxes paid.
The program is also available to older taxpayers who, through rent
payments, pay a disproportionate amount of their income on property
taxes. Call 775-687-4892 for details.
Inheritance
and Estate Taxes
There is no inheritance tax and a limited estate tax related to
federal estate tax collection.
For further
information, visit the Nevada
Department of Taxation site.
Oregon
Sales Taxes
State Sales Tax: None
Gasoline Tax: * 24 cents/gallon
Diesel Fuel Tax: * 24 cents/gallon
Gasohol Tax: * 24 cents/gallon
(Local fuel taxes may add 1 to 3 cents)
Cigarette Tax: $1.18/pack of 20
Personal
Income Taxes
Tax Rate Range: Low - 5%; High - 9%
Income Brackets: ** Lowest - $2,650; Highest -
$6,550
Number of Brackets: 3
Personal Tax Credits: Single - $154; Married -
$308; Dependents - $154
Additional Credits: Credit equal to 40% of federal
credit
Standard Deduction: Single - $1,670; Married filing
jointly - $3,345;
Additional Deduction: Single over 65 - $1,200;
Married over 65 filing jointly $2,000
Medical/Dental Deduction: Full only for age 59
or older, if itemized.
Federal Income Tax Deduction: $5,000 ($2,500 if
married filing separately)
Retirement Income Taxes: Federal income tax rules
generally determine the amount of your pension that is taxed by
Oregon. However, you may subract some pensions on your Oregon return
that were taxed on your federal return. Pensions not taxed are Social
Security benefits, Veterans Administration benefits and Railroad
Board benefits. Oregon allows a subtraction for part or all of the
payments you receive from the federal pension system. Generally,
retirement income is subject to Oregon tax. A tax credit of up to
9% of taxable pension income is available to recipients of pension
income, including most private pension income, whose household income
was less than $22,5000 (single) and $45,000 (joint), and who received
less than $7,500/$15,000 in Social Security or Railroad Retirement
benefits. The credit is the lesser of tax liability or 9% of taxable
pension income. For more information on the Oregon retirement income
credit, click
here.
Retired
Military Pay: Federal retirees, including military personnel,
may be able to subtract some or all of their federal pension income.
This includes benefits paid to the retiree or to the surviving spouse.
The subtraction amount is based on the number of months of federal
service before and after October 1, 1991. Retirees can subtract
their entire federal pension if all the months of federal service
occurred before October 1, 1991. If there are no months of service
before October 1, 1991, retirees cannot subtract any federal pension.
If service included months before and after October 1, 1991, retirees
can subtract a percentage of their pension income.
Military Disability Retired Pay: Disability Portion
- Length of Service Pay; Member on September 24, 1975 - No tax;
Not Member on September 24, 1975 - Taxed, unless combat incurred.
Retired Pay - Based solely on disability: Member on September 24,
1975 - No tax; Not Member on September 24, 1975 - Taxed, unless
all pay based on disability and disability resulted from armed conflict,
extra-hazardous service, simulated war, or an instrumentality of
war.
VA Disability Dependency and Indemnity Compensation:
Not subject to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes
for those states with income tax. Check with state department of
revenue office.
Property
Taxes
Oregon does not grant homeowners a homestead exemption. Tax rates
are set by the counties and any special considerations are levied
by county officials. Homeowners 62 or older may delay paying property
taxes based on certain income criteria. The State offers a Disabled
Citizen Property Tax Deferral Program and a Senior Citizen Property
Tax Deferral Program. Both deferral programs allow qualified taxpayers
to defer payment of their property taxes on their homes. The state
pays the taxes to the county, maintains the account, and charges
6% simple interest, which also is deferred. Taxes are owed when
the taxpayer receiving the deferral dies, sells the property, ceases
to live permanently on the property, or the property changes ownership.
To qualify for
either program, the taxpayer must live on the property and have
a total household income of less than $34,000 for the year before
application. Participants may remain on either program as long as
their federal adjusted gross income does not exceed that amount.
If a participant's income exceeds the $34,000 limit, part of the
taxes still may be deferred. Participants can come in and out of
the programs if their income changes. In addition to meeting the
income limitation and property ownership requirement, disabled persons
must be receiving or be eligible to receive federal Social Security
Disability benefits to qualify. Residents must be 62 years old or
older to qualify for the Senior Citizen Property Tax Deferral Program.
Call 800-356-4222 or 503-376-4988 for details.
Inheritance
and Estate Taxes
An Oregon inheritance tax return is required to be filed whenever
a federal estate tax return (Form 706) is required to be filed.
For a resident decedent, Oregon taxes real property and tangible
personal property located in Oregon and intangible personal property
wherever it is located. For a nonresident decedent, Oregon taxes
real property, tangible personal property, and intangible personal
property located in Oregon. An exemption is allowed for intangible
personal property located in Oregon if a like exemption is allowed
by the state of residence.
For further
information, visit the Oregon
Department of Revenue site or call 503-378-4988.
* Tax rates to do not include local option taxes of 1 to 2 cents.
** For joint returns, the taxes are twice the tax imposed on half
the income.
Note: Oregon has a statutory provision for automatic adjustment
of tax brackets, personal exemption or standard deductions to the
rate of inflation.
Utah
Sales Taxes
State Sales Tax: 4.75% (prescription
drugs exempt); 2% on residential utilities; local option taxes may
raise the total tax to 6.35%.
Gasoline Tax: 24.5 cents/gallon
Diesel Fuel Tax: 24.5 cents/gallon
Gasohol Tax: 24.5 cents/gallon
Cigarette Tax: 69.5 cents/pack of 20
Personal
Income Taxes
Tax Rate Range: Low - 2.3%; High - 7%
Income Brackets: * Lowest - $863; Highest - $4,313
Number of Brackets: 6
Personal Exemptions: ** Single - $2,400; Married
- $4,800; Dependents - $2,400
Standard Deduction: Single - $4,750; Married filing
jointly - $9,500
Medical/Dental Deduction: Federal amount
Federal Income Tax Deduction: 50% of federal taxes
Retirement Income Taxes: Each taxpayer who was
age 65 or older at the end of the tax year may be entitled to a
retirement exemption of up to $5,700. A married couple filing a
joint return may claim up to $15,000, if they are both 65 or older,
depending on their income. This is in addition to the standard or
itemized deduction and their Utah personal exemptions. The deduction
and exemption are reduced by 50 cents for each dollar of income
exceeding $32,000 for married taxpayers filing jointly, and $25,000
for single taxpayers.
Each taxpayer
who was under age 65 at the end of the tax year and received retirement
income, may qualify to deduct up to $4,800 of the qualifying income.
The deduction is only available to the taxpayer who earned the qualifying
income. A surviving spouse is entitled to this deduction for qualified
income received on behalf of a deceased spouse; children or other
nonspouse recipients are not entitled to the deduction. Qualifying
income for those under age 65 include pensions, annuities, taxable
social security benefits (excluding disability and survivor benefits),
early retirement distribution if the retiree meets the retirement
criteria of the employers plan, and qualified income received by
a surviving spouse on behalf of a deceased employee. For more information,
click here.
Retired Military Pay: Up to age 65, individual can deduct up to
$4,800 of qualified retirement; $7,500 at age 65 or older. Deductions
apply to survivor benefits.
Military Disability Retired Pay: Disability Portion - Length of
Service Pay; Member on September 24, 1975 - No tax; Not Member on
September 24, 1975 - Taxed, unless combat incurred. Retired Pay
- Based solely on disability: Member on September 24, 1975 - No
tax; Not Member on September 24, 1975 - Taxed, unless all pay based
on disability and disability resulted from armed conflict, extra-hazardous
service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject
to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes
for those states with income tax. Check with state department of
revenue office.
Property
Taxes
Property taxes are assessed and collected locally. The taxable value of
a property is 100% of its fair market value, less any exemptions that may
be permitted. The assessed valuation of a residential property is 55% of
its fair market value. The median rate is $1.30/$1,000. Homeowners 65 and
older who earn $23,108 or less can get a credit for property taxes paid
up to $616, plus a credit equal to the tax on 20 percent of their property's
fair market value. A circuit breaker tax credit for persons age 65 or over
(or surviving spouse) permits an abatement or deferral of property taxes
but the amount of the credit varies with household income and can apply
to the portion of rent that goes to pay property taxes. Contact the Tax
Commission at 801-297-3600 for details or click
here for details on tax rates.
Inheritance
and Estate Taxes
There is no inheritance and the estate tax is limited and related
to federal estate tax collection.
For further
information, visit the Utah State
Tax Commission site or call 800-662-4335.
* For joint returns, the taxes are twice the tax imposed on half
the income.
** Utah allows a personal exemption equal to 75% of the federal
exemption.
Washington
Sales Taxes
State Sales Tax: 6.5% (food and
prescription drugs exempt) Local taxes may increase total tax to
8.9%.
Gasoline Tax: 31 cents/gallon
Diesel Fuel Tax: 28 cents/gallon
Gasohol Tax: 31 cents/gallon
Cigarette Tax: $2.03/pack of 20
Personal
Income Taxes
No state personal income tax
Retirement Income: Not taxed.
Property
Taxes
Property taxes account for about 30% of Washington's total state
and local taxes. Properties are appraised at 100% of fair market
value. A property tax exemption program is available for persons
age 61 or older, or persons unable to work due to a physical disability.
The property, which can include up to an acre of land, must be owner/buyer
occupied. Applicant's total combined household income must be $30,000
or less for the filing year. Under this program, the assessed value
of the applicant's primary residence is frozen as of the time they
initially enter the program. As long as the applicant remains in
the program, the valuation stays constant. This means that even
though the market value of the property may continue to rise, the
taxes will only be figured on the frozen value. In addition, all
excess (voter approved) levies are exempted; and, for applicants
whose income is below $24,000, a portion of the regular tax is waived.
The state's
Tax Deferral Program works in conjunction with the Exemption Program.
A senior citizen or disabled person may defer property taxes or
special assessments on their residence if they meet certain age,
disability, ownership, occupancy and income requirements. The state
pays the taxes on behalf of the claimant and files a lien on the
property to indicate the state has an interest in the property.
The deferred taxes must be repaid to the state plus 8% interest
when the owner dies, sells or moves from the home, or doesn't have
sufficient equity in the property. Qualified people may participate
in both or one of these programs.
For more details
on property taxes, click
here or call 800-647-7706.
Inheritance
and Estate Taxes
Washington replaced the inheritance tax in 1982 with an estate tax.
A new Washington estate tax took effect May 17, 2005. Estates of
decedents who die on or after May 17th are subject to the estate
tax. This is a stand-alone tax that incorporates some provisions
of the Internal Revenue Code as of January 1, 2005. However, the
Washington estate tax is not affected by the termination of the
federal estate tax in 2010. The new law allows an exemption of $1.5
million for decedents dying in 2005 and $2 million for decedents
dying on or after January 1, 2006. These exemptions match the estate
tax exemptions under the federal estate tax law for 2005, 2006,
2007 and 2008. The exemption increases to $3.5 million in 2009.
The estate tax rates start at 10% on values in excess of $1.5 million
and increase gradually to 19% on amounts in excess of $9 million.
For further
information, visit the Washington Department
of Revenue site or call 800-647-7706.
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