Evan Osborne



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Table 1


Date of introduction of state income taxes

State Individual Corporate State Individual Corporate

Alabama 1933 1933 Texas none none


Alaska 1959 1959 Utah 1931 1931
Arizona 1933 1933 Vermont 1931 1931
Arkansas 1929 1929 Virginia 1961 1915

California 1935 1937 Washington none none

Colorado 1937 1937 West Virginia 1961 1967

Connecticut 1992 1915 Wisconsin 1911 1911

Delaware 1917 1957 Wyoming none none

Florida none 1971

Georgia 1929 1929

Hawaii 1959 1959

Idaho 1931 1931

Illinois 1969 1969

Indiana 1963 1963

Iowa 1934 1934

Kansas 1933 1933

Kentucky 1936 1936

Louisiana 1934 1934

Maine 1969 1969

Maryland 1937 1937

Massachusetts 1916 19191

Michigan 1967 1967

Minnesota 1933 1933

Mississippi 1912 1921

Missouri 1917 1917

Montana 1933 1917

Nebraska 1967 1967

New None 1971

Hampshire

New Jersey 1976 1958

New Mexico 1933 1933

New York 1919 1917

North Carolina 1921 1921

North Dakota 1919 1919

Ohio 1971 1971

Oklahoma 1915 1931

Oregon 1939 1955

Pennsylvania 1971 1951

Rhode Island 1971 1947

South Carolina 1922 1922

South Dakota none none

Tennessee none 1923

TN and NH tax dividends only; coded as zero. Michigan has “single business tax, ” a value-added tax. This tax is coded as a 1. It was enacted in 1976 to consolidate several business taxes, including a corporate income tax.





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