Pennsylvania Reports & Information

NEWS & MEDIA

The Latest News from CTJ's Tax Justice Blog

• Mid-Session Update on State Gas Tax Debates - 04/2013
• Gas Tax Gains Favor in the States - 02/2013
• Quick Hits in State News: Will Pennsylvania Workers Be Paying Taxes to Employers? And More... - 10/2012



ITEP in the News

• The Reading Eagle: Pa. tax policies skewed against poor - 03/2013
• CBS Philly: Pa. Named One Of 'Terrible Ten' States In Tax Equity - 02/2013
• The Philadelphia Post: When it Comes to Taxes in Pennsylvania, It's Good to be Rich - 01/2013
• Keystone Politics: Pennsylvania's Tax Code is Hideously Regressive - 01/2013
• Philadelphia Business Journal: Pa. tax system among 'Terrible 10' for working families - 01/2013



ITEP Numbers and Reports

• Who Pays? (Fourth Edition) - 01/2013
• Pennsylvania Budget and Policy Center: Bill Won't Close Tax Loopholes But Will Erode Quality of PA Schools and Services - 05/2012
• Pennsylvania Budget and Policy Center: Sales Taxation of Admission to Cultural Events Across the U.S. - 09/2009
• Pennsylvania Budget and Policy Center: Keeping Score: More Pennsylvania Businesses are Losers Under the Single Sales Factor - 08/2009
• Pennsylvania Budget and Policy Center: Responsible Growth: Protecting the Public Interest with a Natural Gas Severance Tax - 04/2009






RESOURCES




State Tax & Revenue Information

• Pennsylvania Department of Revenue - Research Reports
• Pennsylvania Department of Revenue - Property Tax Rebate - Statistical Reports
• Pennsylvania Office of the Budget
• Pennsylvania General Assembly - Legislative Budget & Finance Committee
• Pennsylvania Local Government Commission



Tax Expenditure Reports

• Pennsylvania Tax Expenditures (Governor's Executive Budget)



State Statutes & Legislation

• Pennsylvania Statutes
• Pennsylvania General Assembly - Session Information



State Tax Forms

• Pennsylvania Department of Revenue - Individual Taxpayer Forms





ORGANIZATIONS



• Pennsylvania Budget & Policy Center
• Keystone Research Center
• Pennsylvania Partnerships for Children

Pennsylvania
By the Numbers

Below is a snapshot of key features of Pennsylvania's tax system. (Scroll Down) State & Local Revenue (FY10) General Revenue, Own-Source (GROS): $75.4 billion General Revenue as a Share of Income: 14.9% Tax Revenue: $52.7 billion Tax Revenue as Share of income: 10.4% Personal Income Tax (Share of Tax Revenue): 25.4% (12 out of 51) Corporate Income Tax (Share of Tax Revenue): 3.7 % ( 13 out of 51) Sales & Excise Tax (Share of Tax Revenue): 31.2 % ( 33 out of 51) Property Tax (Share of Tax Revenue): 30.4 % ( 32 out of 51) Other Taxes (Share of Tax Revenue): 7.9 % (12 out of 51) Personal Income Tax Features (2012) Range of Tax Rates: 3.07% Standard Deduction: None Personal Exemption: None Dependent Exemption: None Earned Income Tax Credit (EITC): None Flat income tax rate structure Corporate Income Tax Features (2012) Range of Tax Rates: 9.99% Income Level at Which Top Rate Applies: All Combined Reporting: No Apportionment Factor (Payroll): 0% Apportionment Factor (Property): 0% Apportionment Factor (Sales): 100% Sales Tax Features (2012) State Sales Tax Rate: 6.00% Average Local Sales Tax Rate: 0.40% Average Combined State & Local Sales Tax Rate: 6.40% State Sales Tax Treatment of Groceries: Exempt Local Sales Tax Treatment of Groceries: Exempt Number of Services Taxed: 55 out of 168 surveyed Streamlined Sales Tax Membership: No Vendor Compensation available without ceiling Property Tax Features (2012) Property is reassessed very infrequently. Does not provide a meaningful circuit breaker for non-elderly taxpayers. Across-the-board property tax cuts funded by legalized gambling. Other Tax & Revenue Features (2012) Gasoline Tax Rate (per gallon): $0.323 Diesel Tax Rate (per gallon): $0.392 Cigarette Tax Rate (per pack): $1.60 Estate or Inheritance Tax: Yes Net Lottery Sales Per Capita: $217 Tax Policy Oversight Tax Expenditure Report: Yes Tax Incidence Analysis Capability: Personal income tax only Last Updated October 4, 2012 Sources & Glossary