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FY22 business tax report: A comprehensive state and local tax review


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This state-by-state examination illustrates the total state and local taxes businesses paid in FY22 as outlined in the 21st annual report.

Businesses paid $1,074.5 billion in state and local taxes in FY22, which was 44.6% of all tax revenue at the state and local level. Businesses paid $598.2 billion in state taxes in FY22, which was 17.8% higher than the prior fiscal year, and $476.3 billion in local taxes, which was 8.8% higher, for a combined year-over-year growth rate of 13.7% over FY21.

The estimates presented in this study are for fiscal year 2022 (FY22), which ran from July 2021 through June 2022 for most states. The report includes business taxes in its analysis, such as property taxes paid by businesses; sales and excise taxes on intermediate inputs and capital expenditures purchased by businesses; business entity taxes, such as the corporate income tax, gross receipts tax, franchise tax and license taxes on businesses and corporations; the share of individual income taxes paid by owners of noncorporate businesses (pass-through entities) and  pass-through entity tax; unemployment insurance taxes, and all other state and local taxes that are the statutory liability of business taxpayers.

Key findings

  • Business property tax collections grew by 7.7% in FY22 to $373.1 billion. Property taxes account for 34.7% of all state and local taxes paid by businesses, the most of any tax category.
  • Sales tax collections from business purchases of intermediate inputs and capital expenditures are the second largest source of business tax revenue for state and local governments, accounting for 20.9% of all taxes paid by businesses in FY22.
  • Corporate income tax collections, the third largest source of business tax revenue for state and local governments, grew 26.7% in FY22 to $141.4 billion.
  • Individual income taxes paid on pass-through income, including pass-through entity taxes, were the fourth-largest business tax at 7.6% of total state and local business tax collections.
  • Total state and local taxes paid by businesses in FY22 equaled 5.0% of US private-sector gross state product (GSP), which measures the value of private-sector production of goods and services in a state.

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Summary

This annual report examines the total amount of state and local taxes, state by state, paid in FY22 by businesses.

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