Talk:State income tax/Archive 1

Montana
All sources i've looked at seem to indicate that Montana has a maximum of 6.9% for individuals. Where is the 11% coming from? Queue 07:07, 15 February 2007 (UTC)
 * Not sure but I corrected it. Perhaps it was 11% at some point in the past or just a mistake.  In the future, please refrain from adding big banners exclaiming the factual accuracy of the entire article for such a small error.  Use a fact tag at the end of the sentence and discuss in the talk as you have posted.  Better yet - make the correction yourself (since you looked it up) and add the reference.  Article Banners are a last resort after tags and talk have not corrected the problem.  An article banner reflects the entire article, so keep that in mind when you do take that step.  There are often section banners or in this case sentence tags that would have been more appropriate.  Anyway - thanks for pointing out the error. I would like to make a table that shows all state income taxes.  This would have been helpful in this case.   Morphh   (talk) 16:35, 15 February 2007 (UTC)

Merge
Seems like List of U.S. states without a personal income tax would be good article to merge and redirect into this one. Morphh (talk) 15:18, 5 December 2006 (UTC)


 * 1) Support - Per my nom. Morphh (talk) 15:18, 5 December 2006 (UTC)


 * I went ahead and made this change.. being bold. Morphh (talk) 19:58, 7 December 2006 (UTC)

Table
I think it would be nice to create a table in this article that lists every state and its income tax. Morphh  (talk) 20:12, 30 January 2007 (UTC)

Texas franchise tax (margin tax)
The new Texas franchise tax (margin tax), which replaces the old franchise tax, is not a gross receipts tax. There are numerous deductions allowed. Also, the tax does apply to some but not all partnerships, as well as various other kinds of entities. Corrections made in the article. Famspear (talk) 14:08, 16 May 2008 (UTC)

Washington
The Business & Occupation Tax applies to sole proprietorships as well as corporations. I finally found the explicit answer to this in the tax brochure, which I added as a new reference. Bob Stein - VisiBone (talk) 23:02, 25 October 2008 (UTC)

more informative map to include highest rate
I hoped to find a more informative map, perhaps with the highest income tax rates by state, like this one for sales taxes: http://www.thestc.com/STrates.stm —Preceding unsigned comment added by 76.101.175.157 (talk) 03:30, 15 February 2009 (UTC)

State corporate income tax
This article, while titled "State income tax", only discusses state personal income tax. What about state corporate income tax? 148.87.1.172 (talk) 19:48, 24 July 2009 (UTC)
 * I will enhance article for multistate corporate tax over next few weeks. Outline now in articleOldtaxguy (talk) 13:07, 12 June 2010 (UTC)


 * I revised an edit citing taxfoundation.org, which is incorrect. Texas has a franchise tax with an income component. Oldtaxguy (talk) 22:19, 17 August 2010 (UTC)

California rates are wrong?
I think the California tax rates are stated incorrectly. The maximum California rate appears to be 10.55 percent, not 10.3%. See: http://www.ftb.ca.gov/forms/2010_California_Tax_Rates_and_Exemptions.shtml. —Preceding unsigned comment added by 99.161.122.14 (talk) 18:32, 28 September 2010 (UTC)

Proposed enhancement - help needed
I will attempt to somewhat enhance this article, or at least get the process started. There's a lot of material in the introduction that dives deep, with no overview. There are also some statements that are false. There's far too much focus on rate comparisons among the states. Here's a proposed outline:
 * Intro: 3 paragraphs providing broad overview with no state-by-state details
 * Basic principles
 * Taxable income; relation to Federal
 * Filing status and rates: summaries only, not tables
 * Returns, assessment, appeals
 * Individual income tax
 * Corporate tax (section likely to be changed only a little, except to prevent overlap with next item)
 * Multi-state taxpayers
 * History (a real history, not two bullet points on specific items)
 * See also, references, additional reading, etc

Comments encouraged in this space. Oldtaxguy (talk) 19:09, 14 January 2011 (UTC)

Draft follows (without the map and banner). In the draft, I have eliminated linking to geographic names per WP:Overlink. I have eliminated state-specific items except where they are exemplary of at least a few states, or where they contrast to a general pattern.

Comments please! Oldtaxguy (talk) 04:09, 5 February 2011 (UTC)


 * GREAT JOB Oldtaxguy! While I'm sure much more will be done in the great spontaneous order of Wikipedia, this is a great start, and the article reads MUCH better now.  Thanks.  N2e (talk) 02:51, 16 February 2011 (UTC)

State income tax (draft of article)
43 states and many localities in the United States impose an income tax on individuals. 47 states and many localities impose a tax on the income of corporations. State and local income taxes are imposed in addition to Federal income tax. State income tax is allowed as a deduction in computing Federal income tax, subject to limitations for individuals. Some localities impose an income tax, often based on state income tax calculations.

State income tax is imposed at a fixed or graduated rate on the taxable income of individuals, corporations, and certain estates and trusts. The rates vary by state. Taxable income conforms closely to Federal taxable income in most states, with limited modifications. The states are prohibited from taxing income from Federal bonds or other obligations. Most do not tax Social Security benefits or interest income from obligations of that state. Several states require different lives and methods be used by businesses in computing the deduction for depreciation. Many states allow a standard deduction or some form of itemized deductions. States allow a variety of tax credits in computing tax.

Each state administers its own tax system. Many states also administer the tax return and collection process for localities within the state that impose income tax.

Basic principles
State tax rules vary widely. Those states imposing a tax on income compute the tax as a tax rate times taxable income as defined by the state. The tax rate may be fixed for all income levels and taxpayers of a certain type, or it may be graduated, that is, the tax rates on higher amounts of income are higher than on lower amounts. Tax rates may differ for individuals and corporations.

Most states conform to Federal rules for determining:
 * gross income,
 * timing of recognition of income and deductions,
 * most aspects of business deductions,
 * characterization of business entities as either corporations, partnerships, or disregarded.

Gross income generally includes all income earned or received from whatever source, with exceptions. The states are prohibited from taxing income from Federal bonds or other obligations. Most states also exempt income from bonds issued by that state or localities within the state, as well as some portion or all of Social Security benefits. Many states provide tax exemption for certain other types of income, which varies widely by state. The states imposing an income tax uniformly allow reduction of gross income for cost of goods sold, though the computation of this amount may be subject to some modifications.

Most states provide for modification of both business and non-business deductions. All states taxing business income allow deduction for most business expenses. Many require that depreciation deductions be computed in manners different than at least some of those permitted for Federal income tax purposes. For example, many states do not allow the additional first year depreciation deduction.

Most states tax capital gain and dividend income in the same manner as other investment income. In this respect, individuals and corporations not resident in the state generally are not required to pay any income tax to that state with respect to such income.

Some states have alternative measures of tax. These include analogs to the Federal Alternative Minimum Tax in 14 states, as well as measures for corporations not based on income, such as capital stock taxes imposed by many states.

Income tax is self assessed, and individual and corporate taxpayers in all states imposing an income tax must file tax returns in each year their income exceeds certain amounts determined by each state. Returns are also required by partnerships doing business in the state. Many states require that a copy of the Federal income tax return be attached to at least some types of state income tax returns. The time for filing returns varies by state and type of return, but for individuals in many states is the same as the Federal deadline (typically April 15).

Every state, including those with no income tax, has a state taxing authority with power to examine (audit) and adjust returns filed with it. Most tax authorities have appeals procedures for audits, and all states permit taxpayers to go to court in disputes with the tax authorities. Procedures and deadlines vary widely by state. All states have a statute of limitations prohibiting the state from adjusting taxes beyond a certain period following filing returns.

All states have tax collection mechanisms. States with an income tax require employers to withhold state income tax on wages earned within the state. Some states have other withholding mechanisms, particularly with respect to partnerships. Most states require taxpayers to make quarterly payments of tax not expected to be satisfied by withholding tax.

All states impose penalties for failing to file required tax returns and/or pay tax when due. In addition, all states impose interest charges on late payments of tax, and generally also on additional taxes due upon adjustment by the taxing authority.

Individual income tax
43 states impose a tax on the income of individuals, sometimes referred to as personal income tax. Tax rates vary widely. The income subject to tax varies by state. Some states impose the tax on Federal taxable income with minimal modifications, while others tax a measure bearing little resemblance to Federal taxable income. For example, Colorado adjusts Federal taxable income only for state income tax, interest on Federal obligations, a limited subtraction for pensions, payments to the state college tuition fund, charitable contributions for those claiming the standard deduction, and a few other items of limited applicability. See 2010 Colorado individual income tax booklet. By contrast, Tennessee taxes individuals only on interest and dividend income; see 2010 Tennessee individual income tax return kit.

The states imposing an income tax on individuals tax all taxable income (as defined in the state) of residents. Such residents are allowed a credit for taxes paid to other states. Most states tax income of nonresidents earned within the state. Such income includes wages for services within the state as well as income from a business with operations in the state. Where income is from multiple sources, formulary apportionment may be required for nonresidents. Generally, wages are apportioned based on the ratio days worked in the state to total days worked.

All states imposing an individual income tax allow most business deductions. However, many states impose different limits on certain deductions, especially depreciation of business assets. Most of the states allow non-business deductions in a manner similar to Federal rules. Few allow a deduction for state income taxes, though some states allow a deduction for local income taxes. Eight of the states allow a full or partial deduction for Federal income tax.

In addition, some states allow cities and/or counties to impose income taxes. Most Ohio cities and towns impose an income tax on individuals and corporations. By contrast, in New York only New York City imposes a municipal income tax.

U.S. States without an individual income tax

 * Alaska – no individual tax, but has a state corporate income tax. Uniquely among states with no individual income tax, Alaska has no state sales tax.
 * Florida – no individual income tax, but has a corporate income tax (at a 5% rate). The state once had a tax on "intangible personal property" held on the first day of the year (stocks, bonds, mutual funds, money market funds, etc.), but it was abolished at the start of 2007.
 * Nevada – has no individual or corporate income tax. Nevada gets most of its revenue from gaming and sales taxes.
 * New Hampshire – has an Interest and Dividends Tax of 5%, and a Business Profits Tax of 8.5%.
 * South Dakota – no individual income tax, but has a state corporate income tax on financial institutions.
 * Tennessee – does have tax on income (at a 6% rate) received from stocks and bonds not taxed ad valorem (Tenn Const Art II, §28). In 1932, the Tennessee Supreme Court struck down a broad-based individual income tax that had passed the General Assembly [Evans v. McCabe]. However, a number of Attorneys General have recently opined that, if properly worded, an income tax would be found constitutional by today's court.  This is due to a 1971 constitutional amendment.  (see Tenn. AG Op #99-217, Paul G. Summers )
 * Texas – no individual income tax or corporate income tax. In May 2007, the legislature replaced the franchise tax with a gross margins tax on businesses (sole proprietorships and some partnerships were automatically exempt; corporations with receipts below a certain level were also exempt), which was amended in 2009 to increase the exemption level. The Texas Constitution places severe restrictions on passage of a individual income tax and use of its proceeds.
 * Washington state – no individual tax, but has a Business and Occupation Tax (B&O) on gross receipts, applied to "almost all businesses located or doing business in Washington." It varies from 0.138% to 1.6% depending on the type of industry.
 * Wyoming – has no individual or corporate income taxes.

U.S. States with a flat rate individual income tax
The following states have a flat rate individual income tax:


 * Colorado - 4.63%
 * Illinois - 5%
 * Indiana - 3.4%
 * Massachusetts - 5.3%
 * Michigan - 4.35%
 * Pennsylvania - 3.07%
 * Utah - 5%

State corporate income tax
Most states impose a tax on income of corporations having sufficient connection ("nexus") with the state. Such taxes apply to U.S. and foreign corporations, and are not subject to tax treaties. Such tax is generally based on business income of the corporation apportioned to the state plus nonbusiness income only of resident corporations. Most state corporate income taxes are imposed at a flat rate and have a minimum amount of tax. Business taxable income in most states is defined, at least in part, by reference to Federal taxable income.

According to www.taxfoundation.org these states have no state corporate income tax as of Feb 1, 2010: Nevada, Washington, Wyoming, Texas, and South Dakota. However, Texas has a Franchise Tax based on "taxable margin", generally defined as sales less either cost of goods sold less compensation.

Nexus
States are not permitted to tax income of a corporation unless four tests are met under Complete Auto Transit, Inc. v. Brady:
 * There must be a substantial connection (nexus) between the taxpayer's activities and the state
 * The tax must not discriminate against interstate commerce
 * The tax must be fairly apportioned
 * There must be a fair relationship to services provided

Apportionment
The courts have held that the requirement for fair apportionment may be met by apportioning between jurisdictions all business income of a corporation based on a formula using the particular corporation's details. Many states use a three factor formula, averaging the ratios of property, payroll, and sales within the state to that overall. Some states weight the formula. Some states use a single factor formula based on sales.

Nonbusiness income
Some states tax resident corporations on nonbusiness income regardless of apportionment. Generally, a resident corporation is one incorporated in that state. The definition of nonbusiness income varies, but generally includes investment income of business corporations, including dividends.

Consolidated or unitary filings
Some states require and some states permit parent/subsidiary controlled groups of corporations to file returns on a consolidated or combined basis. California and Illinois require that all U.S. members of a "unitary" group must file a combined return.

Returns
State corporate income tax returns vary highly in complexity from two pages to more than 20 pages. States often require that a copy of the Federal income tax return be attached to the state return. Corporate income tax return due dates may differ from individual tax return due dates. Most states grant extensions of time to file corporate tax returns.

History
State income taxes began with "faculty" taxes imposed based on occupation during Colonial times. However, prior to the Civil War, true income taxes. Income taxes accounted for only a negligible part of the $301 million total state taxes collected in 1913, the year the present Federal income tax was adopted. By FY 2004, income taxes (including corporate and individual) accounted for $223 billion of $581 billion of state taxes.

Wisconsin in 1911 introduced a personal (individual) income tax administered by a state tax commission, with graduated rates from 1% to 6%. Rhode Island did not have an income tax until 1971, but now it has one of the top five highest maximum rates in the nation. New Jersey added an income tax component to the Corporation Business Tax in 1958. New Jersey introduced a tax on gross income of individuals in 1976.

Where is GaryFx?
I just checked this article for the very first time and saw 3 recent contributions from wikipedian GaryFx. I wanted to thank GaryFx for those contributions but it appears he is no longer a member of Wikipedia? Ottawahitech (talk) 14:11, 23 April 2011 (UTC)


 * That's news to me. It's been a while since I've contributed anything, but my account obviously still works.  GaryFx (talk) 12:59, 28 April 2011 (UTC)

US-centric - suggest broadening or rename
Shouldn't article be called, e.g. "State income tax (United States)"? Is the US the only federation in the world whose states charged income tax? I know prior to 1942, Australia had state income tax, but since then it has been prohibited by the federal government. What about Mexico? Malaysia? I don't know. 60.225.114.230 (talk) 12:55, 16 April 2012 (UTC)


 * Please remember that this is the English Wikipedia you are viewing. Monterey Bay (talk) 16:40, 16 April 2012 (UTC)


 * Germany, Switzerland and Canada have sub-federal level income taxes (state, cantonal and provincial, respectively). Broading the article is required, as it is now U.S. oriented.  Note that there are only a few federal republics in the world, and the others generally do not have sub-federal level income taxes. Oldtaxguy (talk) 20:33, 16 April 2012 (UTC)


 * I believe the correct name would be State income tax in the United States. --Orlady (talk) 20:42, 16 April 2012 (UTC)
 * "Please remember that this is the English Wikipedia you are viewing" ??? As if the USA is the only country in the world in which English is spoken! I think broadening or State income tax in the United States would be good. 60.225.114.230 (talk) 07:07, 18 April 2012 (UTC)

South Dakota State tax rates
South Dakota has a state sales and use tax, no individual or corporate income tax.

http://www.state.sd.us/drr2/businesstax/publications/taxfacts/usetax315.pdf — Preceding unsigned comment added by 192.236.42.142 (talk) 15:30, 20 August 2012 (UTC)

Expanding the history section
Here I confess my failings and give references I didn't cite.

First off, I COMPLETELY ignored the corporate / individual distinction. For the colonial taxes this distinction is just about meaningless; for the state ones I went with individual every single time. So whatever else happens to what I did, at least a clarification is needed, if not actual insertion of all the corporate info.

I did things this way because my references don't really deal with corporate taxes much. Besides Rabushka, Kinsman, and Stark, cited, I used the following heavily:

Seligman, Edwin R. A. (1914). The Income Tax: A Study of the History, Theory, and Practice of Income Taxation at Home and Abroad. Second edition, revised and enlarged with a new chapter. New York: The Macmillan Company. The first edition had appeared in 1911; obviously, the Wisconsin and federal income taxed enacted in the interim drove the second edition. I do not know of a third.

Seligman, Rabushka, and Kinsman underlie pretty much everything from the beginning of the section to the Wisconsin tax. Exceptions: the references to West Jersey (instead of New Jersey) and to the "South-west part" of Carolina (instead of South Carolina) represent me going to the actual citations in Kinsman and Seligman to get answers. (The actual citation for South Carolina is also some pages off, at least in the pagination available if you go to the Internet Archive to consult the Google Books scan of volume 2 of Cooper's South Carolina . The document in question is the first Cooper lists for 1702, but in fact enacted in 1701.)

Anyway, from there (including the Mississippi tax of 1912) to 1920, I used, but not much:

Comstock, Alzada (1921). State Taxation of Personal Incomes. Volume CI, Number 1, or Whole Number 229, of Studies in History, Economics and Public Law edited by the Faculty of Political Science of Columbia University. New York: Columbia University.

And EVERYTHING AFTER, except for the final paragraph, came from Web searches.

I tried to be responsible, and most of the dates I give come from such sources as legal decisions, state department of revenue documents, and so on, but in some cases I simply relied on half a dozen random websites agreeing on a date. I came nowhere near trying to reference each date asserted. This for three reasons: 1) I'd rather cite printed sources where possible; they're somewhat likelier to get things right even than legal decisions or DOR websites.  2) I'm not at all sure the structure I built, full of lists of states, is actually the ideal expansion of this section. 3) I found the whole thing exhausting enough as it was.

So OK. I'm going to give it some time to see if someone changes everything, and then (probably either in late Feb/early March, or in May) I'll try to get some references if it's still an issue.

Meanwhile, the following states just whupped me. Ones whose start dates I couldn't find: Iowa, Utah, and Vermont. Ones whose never having had an income tax I couldn't prove: Nevada, Wyoming. Ones whose not having had an income tax since the Civil War I couldn't prove: Florida, Texas. Ones whose start dates for subsequently abolished taxes I couldn't find: South Dakota, West Virginia. (Note that for all of the above, Comstock, who lists a bunch of 1919 events, provides a terminus post quem. Furthermore, Arkansas, in 1929, claims to have been the 13th state to institute an income tax; since they already existed in DE, MA, MS, MO, NM, NY, NC, ND, OK, SC, VA, WI, this implies IA, SD, UT, VT, and WV2 came later, and FL, NV, TX, and WY could not have come earlier; but of course Arkansas may have been misinformed.  A scholarly paper much cited on the Web seems to date SD to 1933-1942, but I was unable to prove the 1933 part to my satisfaction and unable to read the paper.)

Oh, and one final issue with what I did: I was careless in my use of dates, which is pretty INSANE considering dates are almost all I did. Basically, I took for granted that a tax started with the year it went into law, which is defensible but unreliable. Worse, for stop dates I used any of: last law to state the tax (e.g. RI colonial); date of law abolishing the tax; year tax last collected; and you may even find one that's none of those.

The only change I made in the final paragraph (which was the only paragraph shown when I started) was to change "Lowel" to "Lowell" in Gov. Weicker's name. I am, however, deeply unconvinced any of it belongs in the section.

70.97.20.146 (talk) 12:24, 23 December 2011 (UTC)

Joe Bernstein, joe@sfbooks.com, still without a web page to demonstrate my meager scholarly credentials, but if the above isn't enough please see Judiciary Act of 1793

OK, I found a couple of charts listing start dates for corporate income taxes, and inserted a bunch of them. I also used, for more recent corporate income taxes, and to get start dates for IA, UT, and VT, a chart available at the Tax Foundation's website, although as best I can tell it's unreliable.

I considered, but decided not to, muddy the issue by referring to another kind of corporate tax discussed in volume 3 of the Willis committee report. (Dated 1965; 89th Congress, 1st Session, House Report No. 565. Chart p. 1017, discussion pp. 1010-1018.)  This is a tax on gross receipts, as opposed to net income. The committee authors note that it's hard to distinguish such a tax from income taxes on the one hand and sales taxes on the other. Washington still levies its tax of this kind, the Business and Occupation Tax; I don't know about other states. As of 1965, the committe knew of the following:
 * Delaware, restricted categories of merchants (the Merchants' License Tax), from 1871
 * Delaware, manufacturers (the Manufacturers' License Tax), from 1913
 * West Virginia Business and Occupation Tax, from 1921
 * Georgia, 1929-1931
 * Mississippi Sales Tax, from 1930
 * North Carolina, from the early 1930s to 1961
 * New Mexico, from the early 1930s to 1963
 * Indiana Gross Income Tax, from 1933 (but mostly replaced by the 1963 corporate income tax) - the committee authors assert this one was also levied on individuals, not just corporations
 * South Dakota, 1933-1935
 * Washington Business and Occupation Tax, from 1933
 * Louisiana Occupational License Tax, from 1934
 * Hawaii General Excise Tax, from 1935
 * the District of Columbia, 1937 only
 * Alaska Business License Tax, from 1949 (most businesses were exempt).

As several of these taxes' names suggest, tax names and tax reality can be pretty disjunct. The committee looked at taxes according to what they taxed (sales, receipts, net income, etc.) rather than according to names. So another thing I chose not to muddy the waters with was a cross-reference to Franchise tax, which blithely claims that a franchise tax is normally based on net worth. Presumably that's why all California income taxes are collected by, ahem, the Franchise Tax Board. Related to this, besides my mistrust of some of the Tax Foundation's dates, I mistrust their classifications.

I'm running out of ideas for how to find authoritative cites for all these dates; the Willis committee confessedly got most of theirs from earlier tertiary sources. It's also perplexing how to make the dates uniform, preferably listing the years actually taxed. I'm tempted to start looking at ancient newspapers, for articles like "Don't forget, we now have an income tax!" Or at actual legal code. Secondary research on the subject seems to be next to nonexistent since 1921. Certainly detailed discussion enabling, for example, a disentangling of franchise from license from income taxes (especially in states that had or have several of these), is thin on the ground.

Meanwhile: This list format seems counter-productive. Would it be possible to turn much or all of it into a table? Problem is, there's multiple kinds of tax, and multiple states, and multiple years, so I'm not sure how to construct it.

All for now, and although this has been fun, probably all until February or May.

70.97.20.146 (talk) 02:30, 8 January 2012 (UTC) Joe Bernstein again

2013 Update and Notability Question

OK, to judge by the edit history (not to mention at least a couple of egregious errors not commented on), this section isn't much read, but I still wanted to come back and fix it. What I've done in the past couple of days is an interim fix. I've found a bunch of new secondary or tertiary sources that cover things poorly handled by the sources I had previously cited. There are probably still a few temporary taxes omitted, especially ones ruled unconstitutional, but the list is a lot more complete. A lot of strangenesses have been removed. And a few uncertainties have been pointed out rather than glossed over, but other uncertainties remain unsignalled. (I got very tired of having to source every conflict between my sources, and there were a bunch.)

Some known issues:

1) As I said, there are a bunch of conflicts. The only way to resolve these will be to go back to original sources, which varies considerably in simplicity.

2) My coverage of Oregon and Washington is much fuller than my coverage of other states. This is because I'm in Seattle.  I'll see what else I can find locally that covers individual states in more detail; the latest general source that's a real history, not just a chart, is a book I just realised I forgot to cite:  National Industrial Conference Board, Inc. (1930).  State Income Taxes.  Volume I.  Historical Development.  New York.  So, for example, I left Missouri in limbo using a non-modern tax system (tax run by local elected officials) because it hadn't modernised by that time.

3) I still have no handle on the differences between dates enacted and dates in effect for all these taxes. This will undoubtedly require going back to original sources.

4) I'd like to get, if not genuinely historical as opposed to chronological, at least more explanatory. State-by-state works should help with this.

5) I don't particularly want to get into most issues of tax administration, though withholding and federal-state coordination do interest me.

If I do go back to original sources, the section will bristle with a huge number of references - basically each line item in the existing lists will have its own reference, or at least each line item on which the sources I cite now (plus NICB 1930) disagree.

At some point along this path this evidently not-much-read section becomes WAY TOO BIG for a not-much-read section.

So if anyone actually reads this post, please advise.

Joe Bernstein joe@sfbooks.com 128.208.76.186 (talk) 01:40, 23 November 2013 (UTC)

Texas – no individual income tax but imposes a franchise tax on corporations ...
If it was repealed, then the statement is false. — Preceding unsigned comment added by 71.177.145.15 (talk) 22:57, 9 September 2015 (UTC)

External links modified
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 * Added archive https://web.archive.org/20110403032216/http://dor.myflorida.com:80/dor/forms/2009/gt800025.pdf to http://dor.myflorida.com/dor/forms/2009/gt800025.pdf

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Name of the article – Adding a reference to the US
I would like to suggest to add a mention to the United States in the title of this article. As it is, it seems at first that it concerns all states (not only the states of the US). As a non-US user, I believe this article would gain in clarity if the name was US-speficied. — Preceding unsigned comment added by Vinceroni (talk • contribs) 08:52, 7 June 2017 (UTC)

Non-standard state abbreviations
The state designations are neither the full state name (which seems more common) or the standard US postal abbreviations. — Preceding unsigned comment added by 99.34.230.106 (talk) 19:19, 12 January 2019 (UTC)

2022 data

 * https://taxfoundation.org/state-corporate-income-tax-rates-brackets-2022/ --Wikideas1 (talk) 07:44, 20 January 2022 (UTC)