Aircraft Excise Tax:  Variable based on weight, age, and type.

Alcoholic Beverage Tax (per gallon):

·        Beer:  $0.115

·        Liquor/Wine (21% Alcohol or More):  $2.68

·        Wine (Less than 21% Alcohol):  $0.47

·        Mixed Beverages (14% or Less Alcohol):  $0.47

Auto Rental Excise Tax:  4% (vehicles weighing less than 11,000 lbs. for less than 30 days)

Charity Gaming Excise Tax:  10% of wholesale price on pull tabs, punch boards, and tip boards

Cigarette and Alcohol Tax: 

• 20 Pack Cigarette:  $0.555
• 25 Pack Cigarette:  $0.69375
• All Other:  18% wholesale price

Corporate Adjusted Gross Income Tax: 8.5%

Estate Tax:  Based on the difference between the maximum State Death Tax Credit allowable at the federal level and the amount paid in state Inheritance Tax

Financial Institutions Tax:  8.5% for business which are engaged in extending credit, leasing (economic equivalent of extending credit) or credit card operations

Hazardous Waste Disposal Tax:  $11.50 per ton of hazardous waste disposed of in a disposal facility or by underground injection

Individual Adjusted Gross Income Tax: 3.4%

Inheritance Tax:  Based on the taxpayer class (transferee’s relationship to deceased); property’s taxable value; residency status; and situs of real and tangible property and intangible property.

Sales Tax:  6%