| Taxation in the United States |
 This article is part of a series on Taxation FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many...
Image File history File links US-GreatSeal-Obverse. ...
A tax is an involuntary fee paid by individuals or businesses to a state, or to functional equivalents of a state, including tribes, secessionist movements or revolutionary movements. ...
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| | Federal taxation | Authority · History Internal Revenue Service Court · Forms · Code · Revenue | Income tax · Payroll tax Alternative Minimum Tax Estate tax · Excise tax Gift tax · Corporate tax Capital gains tax
| | State & local taxation | State income tax · State tax levels Sales tax · Use tax · Property tax
| Competitive Tax Plan Efficient Taxation of Income Real Property Use Tax Taxpayer Choice Act USA Tax · Value Added Tax FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many...
Article I, Section 8, Clause 1 of the United States Constitution, known as the Taxing and Spending Clause states: The Congress shall have power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series The history of taxation in the United States began when it was composed of colonies ruled by the British Empire, French Empire, and Spanish Empire. ...
Seal of the Internal Revenue Service Tax rates around the world Tax revenue as % of GDP Part of the Taxation series IRS redirects here. ...
Seal of the United States Tax Court. ...
Seal of the Internal Revenue Service Tax forms in the United States are used by taxpayers and tax-exempt organizations to report financial information to the Internal Revenue Service (IRS). ...
The Internal Revenue Code (or IRC) (more formally, the Internal Revenue Code of 1986, as amended) is the main body of domestic statutory tax law of the United States organized topically, including laws covering the income tax (see Income tax in the United States), payroll taxes, gift taxes, estate taxes...
FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series The federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates...
For other uses, see FICA (disambiguation). ...
Alternative Minimum Tax (AMT) is a tax system that is part of the federal income tax system in the United States. ...
This article is about Estate tax in the United States. ...
Look up Excise tax in the United States in Wiktionary, the free dictionary. ...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series A gift tax is a transfer tax imposed on certain transfers of a gratuitous nature where there is no consideration or the transfer is for less than market value. ...
Corporate tax in the United States is a tax on the taxable income of a C corporation or an entity taxed as a C corporation. ...
This article is about Capital gains tax in the United States. ...
FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many...
States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series State income tax is an income tax in the United States that is levied by each...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series State tax levels indicate both the tax burden and the services a state can afford to provide residents. ...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series A sales tax is a tax on consumption and is normally a certain percentage that is added onto the price of goods or services that are purchased. ...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series A use tax is a type of excise tax levied in the United States. ...
Property tax, millage tax is an ad valorem tax that an owner of real estate or other property pays on the value of the property being taxed. ...
Tax reform is the process of changing the way taxes are collected or managed by the government. ...
Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank Money supply Gold standard Fiscal policy Spending Deficit Debt Policy-mix Trade policy Tariff Trade agreement Finance Financial market Financial market participants Corporate Personal Public Regulation Banking Fractional-reserve Full-reserve Free banking Islamic...
FairTax · Flat tax Throughout this article, the unqualified term dollar and the $ symbol refer to the United States dollar. ...
A flat tax, also called a proportional tax, is a system that taxes all entities in a class (typically either citizens or corporations) at the same rate (as a proportion on income), as opposed to a graduated, or progressive, scheme. ...
| History America: Freedom to Fascism The Law that Never Was Cheek v. United States A tax protester is a person who denies that he or she owes a tax based on the belief that the constitution, statutes, or regulations do not empower the government to impose, assess or collect the tax. ...
The Law That Never Was: The fraud of the 16th Amendment and personal income tax is a 1985 book by William J. Benson which claims that the Sixteenth Amendment to the United States Constitution - commonly known as the income tax amendment - was never properly ratified. ...
Holding --- Court membership Case opinions Laws applied --- Cheek v. ...
Notable tax protesters Irwin Schiff Richard Michael Simkanin Robert Clarkson · Tom Cryer Vivien Kellems Wayne C. Bentson Wesley Snipes Irwin A. Schiff (b. ...
This page meets Wikipedias criteria for speedy deletion. ...
Robert Barnwell Clarkson is a famous tax protester in South Carolina. ...
Tommy K. Cryer , aka Tom Cryer (born September 11, 1949 in Lake Charles, Louisiana) is an attorney in Shreveport, Louisiana who was charged with and later acquitted of willful failure to timely file U.S. Federal income tax returns. ...
Vivien Kellems, (born in Des Moines, Iowa, June 7, 1896; died 1975) was a Connecticut industrialist who fought the U.S. federal government for over 25 years over withholding under 26 USC §3402, and other aspects of income tax in the United States. ...
Wayne C. Bentson is a businessman and tax protestor from Payson, Arizona. ...
Wesley Trent Snipes (born July 31, 1962) is an American actor, film producer, martial artist, and tax protester. ...
| | Tax protester arguments Constitutional Statutory · Conspiracy Tax protester arguments are a number of theories that deny that a person has a legal obligation to pay a tax for which the government has determined that person is liable. ...
Tax protesters in the United States make a number of statutory arguments that the assessment of the income tax in the United States violates the statutes enacted by the United States Congress and signed into law by the President. ...
Tax protester conspiracy arguments are arguments raised by tax protesters that assert that the imposition of the income tax in the United States is the result of some kind of illicit conspiracy. ...
| Tax rates around the world Tax revenue as % of GDP Tax rates around the world Tax revenue as % of GDP Economic policy Monetary policy Central bank Money supply Fiscal policy Spending Deficit Debt Trade policy Tariff Trade agreement Finance Financial market Financial market participants Corporate Personal Public Banking Regulation Comparison of tax rates around the world is a difficult and...
This table lists OECD countries by total tax revenue as percentage of GDP (as of 2005). ...
| | view • talk • edit | This is a table of the total Federal tax revenue by state collected by the U.S. Internal Revenue Service. Seal of the Internal Revenue Service Tax rates around the world Tax revenue as % of GDP Part of the Taxation series IRS redirects here. ...
Gross collections indicates the total Federal tax revenue collected by the IRS from each U.S. state, the District of Columbia, and Puerto Rico. The figure includes all individual and corporate income taxes, estate taxes, gift taxes, and excise taxes. Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas US Government Portal A U.S. state is any one of the fifty subnational entities of...
For other uses, see Washington, D.C. (disambiguation). ...
FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series The federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates...
This article is about Estate tax in the United States. ...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series A gift tax is a transfer tax imposed on certain transfers of a gratuitous nature where there is no consideration or the transfer is for less than market value. ...
Look up Excise tax in the United States in Wiktionary, the free dictionary. ...
| Rank | State | Gross collections (2005) | Population (2007) | Revenue per capita | | 1 | California | $265,783,657,000 | 36,553,215 | $7,271.14 | | 2 | New York | $198,562,271,000 | 19,297,729 | $10,289.41 | | 3 | Texas | $169,392,715,000 | 23,904,380 | $7,086.26 | | 4 | Illinois | $119,182,243,000 | 12,852,548 | $9,273.04 | | 5 | Florida | $115,562,304,000 | 18,251,243 | $6,331.75 | | 6 | New Jersey | $101,997,477,000 | 8,685,920 | $11,742.85 | | 7 | Ohio | $96,836,571,000 | 11,466,917 | $8,444.87 | | 8 | Pennsylvania | $95,087,603,000 | 12,432,792 | $7,648.13 | | 9 | Michigan | $68,500,018,000 | 10,071,822 | $6,801.15 | | 10 | Minnesota | $67,148,609,000 | 5,197,621 | $12,919.10 | | 11 | Georgia | $66,063,776,000 | 9,544,750 | $6,921.48 | | 12 | Massachusetts | $64,373,143,000 | 6,449,755 | $9,980.71 | | 13 | North Carolina | $60,525,665,000 | 9,061,032 | $6,679.78 | | 14 | Virginia | $54,430,451,000 | 7,712,091 | $7,057.81 | | 15 | Maryland | $46,824,581,000 | 5,618,344 | $8,334.23 | | 16 | Connecticut | $46,131,118,000 | 3,502,309 | $13,171.63 | | 17 | Washington | $45,996,759,000 | 6,468,424 | $7,110.97 | | 18 | Tennessee | $42,060,538,000 | 6,156,719 | $6,831.65 | | 19 | Missouri | $39,555,061,000 | 5,878,415 | $6,728.87 | | 20 | Wisconsin | $37,973,247,000 | 5,601,640 | $6,778.95 | | 21 | Colorado | $37,769,494,000 | 4,861,515 | $7,769.08 | | 22 | Indiana | $37,751,785,000 | 6,345,289 | $5,949.58 | | 23 | Arizona | $29,177,143,000 | 6,338,755 | $4,602.98 | | 24 | Oklahoma | $28,510,398,000 | 3,617,316 | $7,881.64 | | 25 | Louisiana | $25,647,323,000 | 4,293,204 | $5,973.94 | | 26 | Arkansas | $24,012,314,000 | 2,834,797 | $8,470.56 | | 27 | Alabama | $20,398,808,000 | 4,627,851 | $4,407.84 | | 28 | Oregon | $19,713,735,000 | 3,747,455 | $5,260.57 | | 29 | Kentucky | $19,035,721,000 | 4,241,474 | $4,488.00 | | 30 | Kansas | $18,798,425,000 | 2,775,997 | $6,771.77 | | District of Columbia[1] | $18,189,095,000 | 588,292 | $30,918.48 | | 31 | Iowa | $17,167,633,000 | 2,988,046 | $5,745.44 | | 32 | South Carolina | $16,972,412,000 | 4,407,709 | $3,850.62 | | 33 | Nevada | $16,710,687,000 | 2,565,382 | $6,513.92 | | 34 | Nebraska | $16,121,649,000 | 1,774,571 | $9,084.81 | | 35 | Delaware | $13,227,396,000 | 864,764 | $15,295.96 | | 36 | Utah | $11,648,468,000 | 2,645,330 | $4,403.41 | | 37 | Rhode Island | $9,712,564,000 | 1,057,832 | $9,181.58 | | 38 | Mississippi | $8,859,593,000 | 2,918,785 | $3,035.37 | | 39 | New Hampshire | $8,205,043,000 | 1,315,828 | $6,235.65 | | 40 | Idaho | $7,808,785,000 | 1,499,402 | $5,207.93 | | 41 | Hawaii | $6,680,481,000 | 1,283,388 | $5,205.35 | | 42 | New Mexico | $6,642,049,000 | 1,969,915 | $3,371.74 | | 43 | Maine | $5,717,396,000 | 1,317,207 | $4,340.54 | | 44 | West Virginia | $5,469,747,000 | 1,812,035 | $3,018.57 | | Puerto Rico[2] | $4,067,444,000 | 3,941,459 | $1,031.96 | | 45 | South Dakota | $3,844,244,000 | 796,214 | $4,828.15 | | 46 | Montana | $3,596,107,000 | 957,861 | $3,754.31 | | 47 | Alaska | $3,519,754,000 | 683,478 | $5,149.77 | | 48 | Vermont | $3,311,369,000 | 621,254 | $5,330.14 | | 49 | Wyoming | $3,086,240,000 | 522,830 | $5,902.95 | | 50 | North Dakota | $2,928,607,000 | 639,715 | $4,577.99 | | TOTAL | $2,256,289,716,000 | 305,562,616 | $7,384.05 (US Avg.) | This article is about the U.S. state. ...
This article is about the state. ...
For other uses, see Texas (disambiguation). ...
This article is about the U.S. State. ...
This article is about the U.S. State of Florida. ...
This article is about the U.S. state. ...
This article is about the U.S. State. ...
This article is about the U.S. State. ...
This article is about the U.S. State. ...
Capital Saint Paul Largest city Minneapolis Largest metro area Minneapolis-St. ...
This article is about the U.S. state. ...
Official language(s) English Demonym North Carolinian Capital Raleigh Largest city Charlotte Largest metro area Charlotte metro area Area Ranked 28th in the US - Total 53,865 sq mi (139,509 km²) - Width 150 miles (340 km) - Length 560[1] miles (900 km) - % water 9. ...
This article is about the U.S. state. ...
Official language(s) None (English, de facto) Capital Annapolis Largest city Baltimore Largest metro area Baltimore-Washington Metropolitan Area Area Ranked 42nd - Total 12,407 sq mi (32,133 km²) - Width 101 miles (145 km) - Length 249 miles (400 km) - % water 21 - Latitude 37° 53ⲠN to 39° 43ⲠN...
Official language(s) none (de facto English) Capital Hartford Largest city Bridgeport[2] Largest metro area Hartford Metro Area[3] Area Ranked 48th in the US - Total 5,543[4] sq mi (14,356 km²) - Width 70 miles (113 km) - Length 110 miles (177 km) - % water 12. ...
For the capital city of the United States, see Washington, D.C.. For other uses, see Washington (disambiguation). ...
This article is about the U.S. state of Tennessee. ...
This article is about the U.S. state. ...
This article is about the U.S. state. ...
Official language(s) English Demonym Coloradan Capital Denver Largest city Denver Largest metro area Denver-Aurora Metro Area Area Ranked 8th in the US - Total 104,185 sq mi (269,837 km²) - Width 280 miles (451 km) - Length 380 miles (612 km) - % water 0. ...
For other uses, see Indiana (disambiguation). ...
Official language(s) English Spoken language(s) English 74. ...
For other uses, see Oklahoma (disambiguation). ...
This article is about the U.S. State. ...
This article is about the U.S. State. ...
This article is about the U.S. State. ...
This article is about the U.S. state. ...
Official language(s) English[1] Capital Frankfort Largest city Louisville Area Ranked 37th - Total 40,444 sq mi (104,749 km²) - Width 140 miles (225 km) - Length 379 miles (610 km) - % water 1. ...
This article is about the U.S. state. ...
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This article is about the U.S. state. ...
Official language(s) English Capital Columbia Largest city Columbia Largest metro area Columbia Area Ranked 40th - Total 34,726 sq mi (82,965 km²) - Width 200 miles (320 km) - Length 260 miles (420 km) - % water 6 - Latitude 32° 2ⲠN to 35° 13ⲠN - Longitude 78° 32ⲠW to 83...
This article is about the U.S. State of Nevada. ...
For other uses, see Nebraska (disambiguation). ...
This article is about the U.S. State of Delaware. ...
This article is about the U.S. state. ...
This article is about the U.S. State. ...
This article is about the U.S. state. ...
For other uses, see New Hampshire (disambiguation). ...
For other uses, see Idaho (disambiguation). ...
This article is about the U.S. State. ...
Official language(s) None Spoken language(s) English 68. ...
Official language(s) None (English and French de facto) Capital Augusta Largest city Portland Area Ranked 39th - Total 33,414 sq mi (86,542 km²) - Width 210 miles (338 km) - Length 320 miles (515 km) - % water 13. ...
Official language(s) none (de facto English) Demonym West Virginian Capital Charleston Largest city Charleston Largest metro area Charleston metro area Area Ranked 41st in the US - Total 24,230 sq mi (62,755 km²) - Width 130 miles (210 km) - Length 240 miles (385 km) - % water 0. ...
Official language(s) English Demonym South Dakotan Capital Pierre Largest city Sioux Falls Area Ranked 17th in the US - Total 77,116[1] sq mi (199,905 km²) - Width 210 miles (340 km) - Length 380 miles (610 km) - % water 1. ...
This article is about the U.S. State. ...
For other uses, see Alaska (disambiguation). ...
This article is about the U.S. state. ...
Official language(s) English Capital Cheyenne Largest city Cheyenne Area Ranked 10th - Total 97,818 sq mi (253,348 km²) - Width 280 miles (450 km) - Length 360 miles (580 km) - % water 0. ...
Official language(s) English Demonym North Dakotan Capital Bismarck Largest city Fargo Area Ranked 19th in the US - Total 70,762 sq mi (183,272 km²) - Width 210 miles (340 km) - Length 340 miles (545 km) - % water 2. ...
Notes - ^ The District of Columbia is not a U.S. State, but its residents are subject to all Federal taxes.
- ^ Puerto Rico is not a U.S. State, but its residents do pay some Federal taxes.
This table does not include Federal tax revenue data from U.S. Armed Forces personnel stationed overseas, U.S. territories other than Puerto Rico, and U.S. citizens and legal residents living abroad, even though they may be required to pay Federal taxes. The United States Armed Forces are the overall unified military forces of the United States. ...
Political divisions of the United States as they were from 1868 to 1876, including 9 organized territories and 2 unorganized territories Territories of the United States are one type of political division of the United States, administered by the U.S. government but not any part of a U.S...
See also Tax rates around the world Tax revenue as % of GDP Part of the Taxation series State tax levels indicate both the tax burden and the services a state can afford to provide residents. ...
FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series The federal government of the United States imposes a progressive tax on the taxable income of individuals, partnerships, companies, corporations, trusts, decedents estates...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series A sales tax is a tax on consumption and is normally a certain percentage that is added onto the price of goods or services that are purchased. ...
States with no state income tax are in red, states taxing only dividend and interest income are in yellow Tax rates around the world Tax revenue as % of GDP Part of the Taxation series State income tax is an income tax in the United States that is levied by each...
FairTax Flat tax Tax protester arguments Constitutional Statutory Conspiracy Taxation by country Tax rates around the world Tax revenue as % of GDP Part of the Taxation series Taxation in the United States is a complex system which may involve payment to at least four different levels of government and many...
References Federal courts Supreme Court Circuit Courts of Appeal District Courts Elections Presidential elections Midterm elections Political Parties Democratic Republican Third parties State & Local government Governors Legislatures (List) State Courts Local Government Other countries Atlas US Government Portal A U.S. state is any one of the fifty subnational entities of...
This list of alcohol laws of the United States by state provides an overview of alcohol-related laws by state throughout the United States. ...
This is a complete list of the states of the United States ordered by total area, land area, and water area. ...
Independence Hall in Philadelphia, Pennsylvania, site of first U.S. capital. ...
This is a list of state capitols (buildings) in the United States, not to be confused with a list of state capitals. ...
List of counties in Alabama List of boroughs and census areas in Alaska List of counties in Arizona List of counties in Arkansas List of counties in California List of counties in Colorado List of counties in Connecticut List of counties in Delaware List of counties in Florida List of...
The order which the original 13 states ratified the constitution, then the order that the others were admitted to the union This is a list of U.S. states by date of statehood, that is, the date when each U.S. state joined the Union. ...
This is a list of United States states by elevation. ...
A two-digit Federal Information Processing Standard (FIPS) code (FIPS 5-2) uniquely identifies a state, territory, or commonwealth within or of the U.S.. These codes are used by the U.S. Census Bureau, by the Department of Agriculture to form milk-processing plant numbers, and in the Emergency...
This article presents a list of U.S. states sorted by their gross state product (GSP) per capita. ...
These are lists of U.S. state insignia as designated by tradition or the respective state legislatures List of U.S. state amphibians List of U.S. state beverages List of U.S. state birds List of U.S. state butterflies List of U.S. state colors List of U...
Minimum Wage by State after July 25, 2007 States with minimum wage rates higher than the Federal minimum wage States with minimum wage rates equal to the Federal minimum wage States with no minimum wage law States with minimum wage rates lower than the Federal minimum wage History of federal...
This article or section does not cite its references or sources. ...
Map of states that were never territories This is a list of U.S. states that were never territories of the United States after its independence from Great Britain in 1783. ...
Ten most populous cities in the United States Los Angeles San Jose San Diego Phoenix Chicago New York City Houston San Antonio Dallas Philadelphia The following is a list of the most populous incorporated places in the United States. ...
Map of states showing population density This is a list of the 50 U.S. states, ordered by population density. ...
The following is a list of abbreviations used by the United States Postal Service. ...
This article summarizes the legal and political actions taken by the individual states of the United States regarding same-sex marriage. ...
State-wide smoking bans, both active and scheduled. ...
This is an incomplete list of statutory codes from the U.S. States. ...
The following information concerns the tallest fully-inhabitable buildings in each U.S. state. ...
Tax rates around the world Tax revenue as % of GDP Part of the Taxation series State tax levels indicate both the tax burden and the services a state can afford to provide residents. ...
Map of U.S. time zones with new CST and EST areas displayed This is a list of United States of America States by time zone. ...
U.S. states This is a list of traditional abbreviations for U.S. states and territorries, which were in wide use prior to the U.S. postal abbreviations. ...
Image File history File links This is a lossless scalable vector image. ...
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