| All states also have their own tax system. | | | | the boundaries of the state. Automobile and |
| Typically there is a tax on real estate, and | | | | boat registration fees are a subset of this |
| there may be additional income taxes, sales | | | | tax; however, most people are unaware that |
| taxes, and excise taxes. Oil and mineral | | | | practically all personal property is also |
| producing states often have a severance tax, | | | | subject to personal property tax. Usually, |
| which is similar to an excise tax in that tax | | | | household goods are exempt; but virtually all |
| is paid on products produced, rather than on | | | | objects of value (including art) are covered, |
| sales. Taxes on hotel rooms are common, and | | | | especially when regularly used or stored |
| politically popular because the taxpayers | | | | outside of the taxpayer's household.States |
| usually do not vote in the jurisdiction | | | | permit the creation of special assessment |
| levying the tax.These states do not levy an | | | | districts (typically for provision of water |
| individual income tax: Alaska, Florida, | | | | or removal of sewage, or for parks, public |
| Nevada, South Dakota, Texas, Washington, and | | | | transit or schools) whose boundaries may be |
| Wyoming. New Hampshire and Tennessee only tax | | | | independent of other boundaries and whose |
| interest and dividend income. Delaware, | | | | income may be from one or more of service |
| Oregon, Montana and New Hampshire have no | | | | assessments, property taxes, parcel taxes, a |
| state or local sales tax. Alaska has no state | | | | portion of road or bridge tolls, or an |
| sales tax, but allows localities to collect | | | | additional increment upon sales taxes in |
| their own sales taxes up to a state-specified | | | | addition to the non-tax fees for services |
| maximum. California has all the mentioned | | | | provided (such as metered water). State |
| taxes, with the result that tax liability | | | | government is financed mainly by a mix of |
| often exceeds 51% of income for many | | | | sales and/or income taxes and to a lesser |
| California residents.Many states also levy | | | | extent by corporate registration fees, |
| personal property taxes, which are annual | | | | certain excise taxes, and automobile license |
| taxes on the privilege of owning or | | | | fees.For more free legal information on Tax |
| possessing items of personal property within | | | | Law, please visit Free Legal Information. |