How Much Does Your State Collect in Excise Taxes Per Capita?

by Jared Walczak, Tax Foundation, July 21, 2016

State and local governments rely on a variety of tax types to raise revenue, one of which is the excise tax. Like general sales taxes, excise taxes are paid on the purchase of an item. Unlike sales taxes, excise taxes are collected on specific types of transactions, not a wide range of general goods. Some of the most common excise taxes include gas taxes, cigarette taxes, and taxes on the purchase of beer, wine, and liquor. Others include taxes on the purchase of amusements, insurance premiums, and pari-mutuels.

This week’s map looks at combined state and local excise tax collections per capita in each state. On average, $535 per person was collected in each state in fiscal year 2013 (including local governments).

Vermont comes in highest in the nation with $1,029 in total state and local excise tax collections per person. Rounding out the rest of the top five are Nevada ($887 per person), Hawaii ($868 per person), Minnesota ($817 per person), and Connecticut ($812 per person).

On the low end, Wyoming state and local governments collect only $285 per person, followed by Idaho ($295 per person), Arizona ($304 per person), South Carolina ($321 per person), and Nebraska ($323 per person).

Check out the map below to see how your state compares.