When this year's edition of State and Local Tax Burden Analysis was published Oct. 23 by tax guru Alan Dornfest, the Idaho State Tax Commission was quick to point out that the Gem State had the 49th lowest overall per capita tax burden in the nation. The study also says that Idaho has the lowest tax burden among eleven western states, based on each state's tax revenue, income and population data from fiscal year 2011.
The study indicated that:
-Idaho's per capita tax burden was $2,975 in FY 2011, compared to a $4,296 national average
-Idaho's sales tax burden decreased slightly in FY 2011 and is now 3.2 percent below the U.S. average.
-Idaho's motor vehicle tax burden (including fuel taxes, licenses and registration fees) decreased slightly in FY 2011, but was still 45.2 percent over the national average. Dornfest said state comparisons were difficult to gauge since some states levy a personal property tax on motor vehicles which moves that revenue to the property tax category. Idaho charges motor vehicle registration fees instead of personal property tax on vehicles.
Dornfests study is available here on the Tax Commission's website.