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| ALABAMA * | 3 Factor | NEBRASKA | Sales | |
| ALASKA * | 3 Factor | NEVADA | No State Income Tax | |
| ARIZONA * (2) | 75% Sales, 15% Property | NEW HAMPSHIRE | Double wtd. Sales | |
| & Payroll | NEW JERSEY (1) | Double wtd. Sales | ||
| ARKANSAS * | Double wtd. sales | NEW MEXICO * | Double wtd. sales/3 Factor | |
| CALIFORNIA * | Double wtd. sales | NEW YORK (3) | Sales | |
| COLORADO * | 3 Factor/Sales & Property | NORTH CAROLINA * | Double wtd. sales | |
| CONNECTICUT | Double wtd. sales/Sales | NORTH DAKOTA * | 3 Factor | |
| DELAWARE | 3 Factor | OHIO * | 60% Sales, 20% Property | |
| FLORIDA | Double wtd. sales | & Payroll | ||
| GEORGIA | Sales | OKLAHOMA | 3 Factor | |
| HAWAII * | 3 Factor | OREGON * | Sales | |
| IDAHO * | Double wtd. sales | PENNSYLVANIA * | 70% Sales, 15% Property | |
| ILLINOIS * | Sales | & Payroll | ||
| INDIANA (3) | 70% Sales, 15% Property | RHODE ISLAND |
3 Factor | |
| & Payroll | SOUTH CAROLINA (4) | Double wtd. sales/Sales | ||
| IOWA | Sales | SOUTH DAKOTA | No State Income Tax | |
| KANSAS * | 3 Factor | TENNESSEE * | Double wtd. sales | |
| KENTUCKY * | Double wtd. sales | TEXAS | Sales | |
| LOUISIANA | Sales | UTAH * | 3 Factor/Double wtd. sales | |
| MAINE * | Sales | VERMONT | Double wtd. sales | |
| MARYLAND | Double wtd. sales/Sales | VIRGINIA | Double wtd. sales | |
| MASSACHUSETTS | Double wtd. sales | WASHINGTON | No State Income Tax | |
| MICHIGAN | Sales | WEST VIRGINIA * | Double wtd. sales | |
| MINNESOTA (3) | 81% Sales,9.5% Property | WISCONSIN * | Sales | |
| & Payroll | WYOMING | No State Income Tax | ||
| MISSISSIPPI | Accounting/3 Factor | DIST. OF COLUMBIA | 3 Factor | |
| MISSOURI * | 3 Factor/sales | |||
| MONTANA * | 3 Factor |
Source: Compiled by FTA from various sources.
Note: The formulas listed are for general manufacturing businesses. Some industries have special
formula different than those reported. A slash separating two formula's indicate taxpayer option.
* State has adopted substantial portions of the UDITPA.
(1) A 3-factor formula is used for corporations not subject to the corporation business franchise tax.
(2) Corporations using this formula must release financial data to the Legislative Budget Committee,
otherwise use double weighted sales.
(3) State is phasing in a single sales factor. Weightings will change each year until 100% sales factor
in 2011 for Indiana, and 2013 for Minnesota.
(4) Taxpayers are allowed only 40% of the reduced taxes from a single sales factor (60% in 2009).