State and Local Tax Guides for All 50 States and D.C.
State income tax, business tax, sales tax, payroll and local tax profiles for every state and Washington, D.C., with links to the official agencies.
Federal tax is the same everywhere. State and local tax is not. Whether you owe income tax at all, what rate applies, whether your employer must withhold tax for a city or county, and which registrations a new business needs all depend on where you live, where you work and where your customers are.
Each state page summarizes how that state taxes individuals and businesses, what employers must register for, which cities and counties add their own taxes, and where to find the official rules. We prepare federal returns and state, county and city filings in all 50 states and the District of Columbia, and run payroll for employers with workers in more than one state.
Remote work has made multi-state situations common: living in one state, working for an employer in another, owning a rental in a third. If that sounds like you, see our multi-state tax service and the guide to multi-state payroll. For city and county payroll taxes specifically, read local payroll taxes: city and county.
Our home state is Illinois; see also Naperville and Chicagoland.
Alabama Tax and CPA Services: State, County and City Taxes
Alabama income tax, business privilege tax, sales tax, payroll rules and local occupational taxes explained.
Read moreAlaska Tax and CPA Services: State, County and City Taxes
Alaska has no personal income or state sales tax; here is what still applies to residents, workers and businesses.
Read moreArizona Tax and CPA Services: State, County and City Taxes
Arizona flat income tax, transaction privilege tax, nonresident withholding and local licensing in plain English.
Read moreArkansas Tax and CPA Services: State, County and City Taxes
Arkansas income tax cuts, the 2026 grocery change, pass-through tax and payroll rules explained plainly.
Read moreCalifornia Tax and CPA Services: State, County and City Taxes
California's graduated income tax, $800 minimum tax, elective PTE tax, SDI and city business taxes explained.
Read moreColorado Tax and CPA Services: State, County and City Taxes
Colorado's flat income tax, TABOR effects, pension subtraction and self-collected city sales taxes explained.
Read moreConnecticut Tax and CPA Services: State, County and City Taxes
Connecticut income tax brackets, the optional PE tax, tiered sales tax and 2026 paid leave and UI rules.
Read moreDelaware Tax and CPA Services: State, County and City Taxes
Delaware gross receipts tax, LLC and franchise taxes, income tax, paid leave and nonresident rules explained.
Read moreDistrict of Columbia Tax and CPA Services: State, County and City Taxes
DC income tax brackets, franchise taxes, paid family leave tax and rules for commuters across state lines.
Read moreFlorida Tax and CPA Services: State, County and City Taxes
Florida has no personal income tax; sales tax, county surtax, corporate tax and homestead rules explained.
Read moreGeorgia Tax and CPA Services: State, County and City Taxes
Georgia flat income tax, age-based retirement exclusion, layered local sales taxes and Atlanta rules explained.
Read moreHawaii Tax and CPA Services: State, County and City Taxes
Hawaii's 12 income tax brackets, general excise tax, county surcharges and PTE election explained clearly.
Read moreIdaho Tax and CPA Services: State, County and City Taxes
Idaho's flat income tax, the ABE election, nonresident owner options and resort city sales taxes explained.
Read moreIllinois Tax and CPA Services: State, County and City Taxes
How Illinois taxes individuals, businesses, payroll and property, from IL-1040 to Chicago-specific taxes.
Read moreIndiana Tax and CPA Services: State, County and City Taxes
Indiana's flat income tax, county income taxes in all 92 counties, reciprocal filing and PTET election.
Read moreIowa Tax and CPA Services: State, County and City Taxes
Iowa's flat income tax, retirement exclusion, corporate rate cuts, PTET election and school surtaxes explained.
Read moreKansas Tax and CPA Services: State, County and City Taxes
Kansas's two income tax rates, exemption allowances, SALT Parity election and city and county sales taxes.
Read moreKentucky Tax and CPA Services: State, County and City Taxes
Kentucky's flat income tax, the LLET, PTET election and city occupational license taxes explained simply.
Read moreLouisiana Tax and CPA Services: State, County and City Taxes
Louisiana's new flat income tax, franchise tax repeal, 5 percent sales tax and parish-level taxes explained.
Read moreMaine Tax and CPA Services: State, County and City Taxes
Maine's income tax brackets, pension and Social Security rules, sales tax rates and paid leave program explained.
Read moreMaryland Tax and CPA Services: State, County and City Taxes
Maryland's state and county income taxes, 8.25 percent corporate rate, 6 percent sales tax and UI rules explained.
Read moreMassachusetts Tax and CPA Services: State, County and City Taxes
Massachusetts flat income tax, the millionaires surtax, capital gains rates, PFML and local option excise taxes.
Read moreMichigan Tax and CPA Services: State, County and City Taxes
Michigan's flat income tax, 24 city income taxes, corporate tax, flow-through entity tax and sales tax rules.
Read moreMinnesota Tax and CPA Services: State, County and City Taxes
Minnesota's income tax brackets, Social Security subtraction, local sales taxes, PTE election and Paid Leave premiums.
Read moreMississippi Tax and CPA Services: State, County and City Taxes
Mississippi's falling income tax, retirement exclusions, 7 percent sales tax and local tourism taxes explained.
Read moreMissouri Tax and CPA Services: State, County and City Taxes
Missouri's income tax, 2025 capital gains subtraction and the 1 percent Kansas City and St. Louis earnings taxes.
Read moreMontana Tax and CPA Services: State, County and City Taxes
Montana's falling two-rate income tax, resort towns, no sales tax, payroll rules and nonresident filing, explained.
Read moreNebraska Tax and CPA Services: State, County and City Taxes
Nebraska's income tax, Social Security exclusion, nonresident rule, city occupation taxes and payroll rules, explained.
Read moreNevada Tax and CPA Services: State, County and City Taxes
Nevada's Commerce Tax, Modified Business Tax, county sales tax and payroll rules, explained for residents, movers and employers.
Read moreNew Hampshire Tax and CPA Services: State, County and City Taxes
New Hampshire's business taxes, meals and rooms tax, property tax, the interest repeal and Massachusetts commuter issues.
Read moreNew Jersey Tax and CPA Services: State, County and City Taxes
New Jersey's income tax brackets, BAIT election, remote work rule, payroll contributions and Pennsylvania reciprocity, explained.
Read moreNew Mexico Tax and CPA Services: State, County and City Taxes
New Mexico taxes gross receipts instead of sales, plus a graduated income tax and local add-ons.
Read moreNew York Tax and CPA Services: State, County and City Taxes
New York stacks state, city and commuter-district taxes; here is how residents, commuters and owners are affected.
Read moreNorth Carolina Tax and CPA Services: State, County and City Taxes
North Carolina's flat income and corporate rates keep falling, while Mecklenburg County's sales tax just rose.
Read moreNorth Dakota Tax and CPA Services: State, County and City Taxes
North Dakota combines very low income tax, oil taxes, reciprocity with two states and monopoly workers' compensation.
Read moreOhio Tax and CPA Services: State, County and City Taxes
How Ohio's state, city and school district taxes work for residents, commuters, remote workers and businesses.
Read moreOklahoma Tax and CPA Services: State, County and City Taxes
Oklahoma's income tax tops out at 4.75%, food is free of state sales tax, and franchise tax ended.
Read moreOregon Tax and CPA Services: State, County and City Taxes
Oregon income tax, the kicker, Portland-area local taxes, the Corporate Activity Tax and payroll contributions explained.
Read morePennsylvania Tax and CPA Services: State, County and City Taxes
Pennsylvania's flat income tax, local earned income taxes, Philadelphia taxes and reciprocity explained for residents and employers.
Read moreRhode Island Tax and CPA Services: State, County and City Taxes
Rhode Island income tax, the upcoming tax amnesty, business rules, TDI payroll deductions and local property tax explained.
Read moreSouth Carolina Tax and CPA Services: State, County and City Taxes
South Carolina's 2026 income tax overhaul, retirement rules, local sales and license taxes, property tax and payroll explained.
Read moreSouth Dakota Tax and CPA Services: State, County and City Taxes
South Dakota has no income tax, yet sales, municipal, contractor and payroll taxes still shape what residents owe.
Read moreTennessee Tax and CPA Services: State, County and City Taxes
Tennessee skips the tax on wages but taxes businesses through franchise, excise, sales and local business taxes.
Read moreTexas Tax and CPA Services: State, County and City Taxes
Texas bars a personal income tax, yet franchise, sales and local property taxes shape what residents owe.
Read moreUtah Tax and CPA Services: State, County and City Taxes
Utah combines a flat income tax, a year-end pass-through election, local sales taxes and a residential property exemption.
Read moreVermont Tax and CPA Services: State, County and City Taxes
Vermont has graduated income tax, a Social Security exemption, local option taxes and a child care payroll contribution.
Read moreVirginia Tax and CPA Services: State, County and City Taxes
Virginia income tax, commuter reciprocity, regional sales tax, local business license and property taxes, and payroll rules explained.
Read moreWashington Tax and CPA Services: State, County and City Taxes
Washington B&O tax, capital gains excise tax, sales tax on services, Seattle city taxes and payroll premiums explained.
Read moreWest Virginia Tax and CPA Services: State, County and City Taxes
West Virginia income tax cuts, city sales and B&O taxes, reciprocity, property classes and payroll rules explained.
Read moreWisconsin Tax and CPA Services: State, County and City Taxes
Wisconsin income tax, Illinois reciprocity, pass-through entity tax, Milwaukee and county sales taxes and property tax explained.
Read moreWyoming Tax and CPA Services: State, County and City Taxes
Wyoming sales, lodging, mineral and property taxes, LLC license tax, payroll rules and Wyoming LLC limits.
Read moreTaxes in more than one state?
We prepare federal, state, county and city filings for clients in every state.