1. 7700 EAST FIRST PLACE DENVER, COLORADO 80230
303-364-7700 FAX: 303-364-7800
STATE EXPENDITURE, TAX RELIANCE & STATE EMPLOYEE RANKINGS
Total State Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $1,733,861,802,000.0 UNITED STATES $5,658.69
1 CALIFORNIA $246,683,951,000.0 1 ALASKA $14,482.90
2 NEW YORK $157,397,509,000.0 2 WYOMING $9,336.52
3 TEXAS $99,126,766,000.0 3 VERMONT $8,154.52
4 FLORIDA $77,195,462,000.0 4 HAWAII $8,133.14
5 PENNSYLVANIA $71,635,287,000.0 5 DELAWARE $8,080.18
6 OHIO $67,788,590,000.0 6 NEW YORK $8,054.54
7 ILLINOIS $63,368,160,000.0 7 NEW MEXICO $7,858.52
8 NEW JERSEY $58,539,173,000.0 8 LOUISIANA $7,347.14
9 MICHIGAN $56,869,012,000.0 9 RHODE ISLAND $7,117.17
10 NORTH CAROLINA $46,707,349,000.0 10 MASSACHUSETTS $6,921.11
11 MASSACHUSETTS $45,634,948,000.0 11 NEW JERSEY $6,722.66
12 GEORGIA $41,165,128,000.0 12 CONNECTICUT $6,687.49
13 VIRGINIA $39,765,229,000.0 13 CALIFORNIA $6,674.05
14 WASHINGTON $39,689,815,000.0 14 MINNESOTA $6,510.09
15 MINNESOTA $34,283,510,000.0 15 NORTH DAKOTA $6,378.54
16 MARYLAND $34,029,818,000.0 16 MISSISSIPPI $6,315.36
17 LOUISIANA $33,003,929,000.0 17 MONTANA $6,295.12
18 WISCONSIN $32,625,430,000.0 18 MAINE $6,182.99
19 INDIANA $30,783,257,000.0 19 SOUTH CAROLINA $6,049.58
20 ARIZONA $30,778,930,000.0 20 MARYLAND $5,970.69
21 SOUTH CAROLINA $27,593,614,000.0 21 WASHINGTON $5,955.68
22 MISSOURI $26,788,804,000.0 22 KENTUCKY $5,892.64
23 TENNESSEE $26,253,469,000.0 23 OHIO $5,872.88
24 KENTUCKY $25,421,531,000.0 24 OREGON $5,851.77
25 ALABAMA $24,892,739,000.0 25 WEST VIRGINIA $5,823.14
26 CONNECTICUT $23,528,530,000.0 26 WISCONSIN $5,769.54
27 COLORADO $22,806,051,000.0 27 MICHIGAN $5,704.17
28 OREGON $22,386,883,000.0 28 PENNSYLVANIA $5,683.19
29 OKLAHOMA $19,517,639,000.0 29 IOWA $5,493.19
30 MISSISSIPPI $18,642,916,000.0 30 ARKANSAS $5,418.25
31 IOWA $16,522,737,000.0 31 KANSAS $5,310.45

2. Total State Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
32 NEW MEXICO $15,793,049,000.0 32 OKLAHOMA $5,293.57
33 ARKANSAS $15,655,753,000.0 33 ALABAMA $5,286.53
34 KANSAS $14,968,811,000.0 34 UTAH $5,133.17
35 UTAH $14,293,669,000.0 35 VIRGINIA $5,044.69
36 NEVADA $10,845,375,000.0 36 NEW HAMPSHIRE $4,983.98
37 WEST VIRGINIA $10,596,812,000.0 37 NORTH CAROLINA $4,978.99
38 HAWAII $10,533,869,000.0 38 IDAHO $4,965.12
39 ALASKA $10,115,914,000.0 39 ILLINOIS $4,908.30
40 NEBRASKA $8,443,129,000.0 40 INDIANA $4,792.58
41 MAINE $8,151,041,000.0 41 NEBRASKA $4,699.45
42 IDAHO $7,675,083,000.0 42 ARIZONA $4,666.46
43 RHODE ISLAND $7,495,870,000.0 43 SOUTH DAKOTA $4,552.45
44 DELAWARE $7,151,941,000.0 44 COLORADO $4,538.75
45 NEW HAMPSHIRE $6,601,654,000.0 45 MISSOURI $4,474.06
46 MONTANA $6,137,669,000.0 46 GEORGIA $4,188.04
47 WYOMING $5,081,586,000.0 47 TENNESSEE $4,169.70
48 VERMONT $5,070,156,000.0 48 FLORIDA $4,164.18
49 NORTH DAKOTA $4,125,920,000.0 49 NEVADA $4,103.30
50 SOUTH DAKOTA $3,698,335,000.0 50 TEXAS $3,999.90
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
2
National Conference of State Legislatures

3. State Education Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $546,806,295,000 UNITED STATES $1,784.6
1 CALIFORNIA $73,276,865,000 1 VERMONT $3,317.7
2 TEXAS $40,672,485,000 2 ALASKA $3,100.2
3 NEW YORK $39,764,174,000 3 WYOMING $2,825.4
4 FLORIDA $23,192,406,000 4 HAWAII $2,620.2
5 MICHIGAN $21,962,651,000 5 DELAWARE $2,557.1
6 OHIO $20,120,162,000 6 NEW MEXICO $2,500.4
7 PENNSYLVANIA $19,199,292,000 7 MINNESOTA $2,359.3
8 NORTH CAROLINA $17,438,492,000 8 ALABAMA $2,263.6
9 ILLINOIS $16,342,627,000 9 MICHIGAN $2,202.9
10 GEORGIA $16,179,676,000 10 ARKANSAS $2,184.4
11 NEW JERSEY $15,432,044,000 11 UTAH $2,167.7
12 WASHINGTON $14,109,473,000 12 WASHINGTON $2,117.2
13 VIRGINIA $14,034,032,000 13 NORTH DAKOTA $2,048.9
14 MINNESOTA $12,424,773,000 14 KANSAS $2,040.0
15 MARYLAND $10,991,254,000 15 NEW YORK $2,034.9
16 MASSACHUSETTS $10,714,000,000 16 LOUISIANA $2,022.1
17 ALABAMA $10,658,472,000 17 KENTUCKY $2,021.0
18 INDIANA $10,616,678,000 18 WEST VIRGINIA $2,020.5
19 WISCONSIN $10,329,906,000 19 CALIFORNIA $1,982.5
20 ARIZONA $9,408,525,000 20 MARYLAND $1,928.5
21 LOUISIANA $9,083,468,000 21 IOWA $1,925.2
22 KENTUCKY $8,718,692,000 22 OKLAHOMA $1,911.2
23 MISSOURI $8,604,958,000 23 MONTANA $1,887.0
24 TENNESSEE $8,479,938,000 24 NORTH CAROLINA $1,858.9
25 SOUTH CAROLINA $8,151,202,000 25 MISSISSIPPI $1,853.4
26 COLORADO $7,985,963,000 26 WISCONSIN $1,826.8
27 OKLAHOMA $7,046,621,000 27 IDAHO $1,795.0
28 OREGON $6,768,386,000 28 SOUTH CAROLINA $1,787.1
29 ARKANSAS $6,311,833,000 29 VIRGINIA $1,780.4
30 UTAH $6,036,050,000 30 NEW JERSEY $1,772.2
31 CONNECTICUT $5,850,358,000 31 OREGON $1,769.2
32 IOWA $5,790,799,000 32 OHIO $1,743.1
33 KANSAS $5,750,358,000 33 CONNECTICUT $1,662.8
34 MISSISSIPPI $5,471,275,000 34 INDIANA $1,652.9
35 NEW MEXICO $5,024,928,000 35 GEORGIA $1,646.1
36 NEVADA $4,069,362,000 36 TEXAS $1,641.2
37 WEST VIRGINIA $3,676,900,000 37 MASSACHUSETTS $1,624.9
38 HAWAII $3,393,565,000 38 NEBRASKA $1,619.5
3
National Conference of State Legislatures

4. State Education Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 NEBRASKA $2,909,668,000 39 RHODE ISLAND $1,616.8
40 IDAHO $2,774,669,000 40 COLORADO $1,589.3
41 DELAWARE $2,263,320,000 41 NEVADA $1,539.6
42 ALASKA $2,165,387,000 42 MAINE $1,531.2
43 VERMONT $2,062,824,000 43 NEW HAMPSHIRE $1,524.9
44 NEW HAMPSHIRE $2,019,883,000 44 PENNSYLVANIA $1,523.2
45 MAINE $2,018,539,000 45 MISSOURI $1,437.1
46 MONTANA $1,839,799,000 46 ARIZONA $1,426.4
47 RHODE ISLAND $1,702,825,000 47 SOUTH DAKOTA $1,358.5
48 WYOMING $1,537,792,000 48 TENNESSEE $1,346.8
49 NORTH DAKOTA $1,325,310,000 49 ILLINOIS $1,265.8
50 SOUTH DAKOTA $1,103,636,000 50 FLORIDA $1,251.1
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
4
National Conference of State Legislatures

5. State Public Welfare Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $412,129,703,000.0 UNITED STATES $1,345.0
1 CALIFORNIA $60,191,685,000 1 NEW YORK $2,290.7
2 NEW YORK $44,763,366,000 2 RHODE ISLAND $2,118.3
3 TEXAS $23,037,257,000 3 ALASKA $2,115.0
4 PENNSYLVANIA $19,032,829,000 4 VERMONT $2,016.2
5 FLORIDA $18,063,299,000 5 MASSACHUSETTS $1,923.5
6 ILLINOIS $17,167,067,000 6 MAINE $1,890.9
7 OHIO $16,113,757,000 7 NEW MEXICO $1,770.9
8 MICHIGAN $13,430,826,000 8 MINNESOTA $1,717.7
9 MASSACHUSETTS $12,682,783,000 9 DELAWARE $1,639.8
10 NEW JERSEY $12,420,936,000 10 CALIFORNIA $1,628.5
11 NORTH CAROLINA $11,652,949,000 11 CONNECTICUT $1,597.7
12 GEORGIA $9,644,769,000 12 PENNSYLVANIA $1,510.0
13 MINNESOTA $9,045,789,000 13 MISSISSIPPI $1,492.4
14 TENNESSEE $8,664,226,000 14 KENTUCKY $1,436.9
15 INDIANA $8,034,079,000 15 NEW JERSEY $1,426.4
16 ARIZONA $7,927,027,000 16 WEST VIRGINIA $1,409.7
17 WASHINGTON $7,612,755,000 17 OHIO $1,396.0
18 VIRGINIA $7,354,674,000 18 TENNESSEE $1,376.1
19 MARYLAND $7,118,659,000 19 MICHIGAN $1,347.2
20 WISCONSIN $6,524,417,000 20 ILLINOIS $1,329.7
21 MISSOURI $6,231,774,000 21 OKLAHOMA $1,307.6
22 KENTUCKY $6,198,814,000 22 ARKANSAS $1,305.3
23 LOUISIANA $5,828,886,000 23 IOWA $1,298.2
24 CONNECTICUT $5,621,038,000 24 LOUISIANA $1,297.6
25 SOUTH CAROLINA $5,477,881,000 25 INDIANA $1,250.8
26 OKLAHOMA $4,821,034,000 26 MARYLAND $1,249.0
27 ALABAMA $4,582,199,000 27 NORTH CAROLINA $1,242.2
28 COLORADO $4,557,004,000 28 HAWAII $1,207.5
29 MISSISSIPPI $4,405,435,000 29 WYOMING $1,205.6
30 OREGON $4,311,257,000 30 ARIZONA $1,201.8
31 IOWA $3,904,781,000 31 SOUTH CAROLINA $1,201.0
32 ARKANSAS $3,771,732,000 32 NORTH DAKOTA $1,195.5
33 NEW MEXICO $3,558,863,000 33 NEBRASKA $1,168.3
34 KANSAS $3,167,907,000 34 NEW HAMPSHIRE $1,166.4
35 WEST VIRGINIA $2,565,426,000 35 WISCONSIN $1,153.8
36 MAINE $2,492,721,000 36 WASHINGTON $1,142.3
37 RHODE ISLAND $2,230,969,000 37 OREGON $1,126.9
38 UTAH $2,203,414,000 38 KANSAS $1,123.9
5
National Conference of State Legislatures

6. State Public Welfare Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 NEBRASKA $2,099,052,000 39 IDAHO $1,044.6
40 IDAHO $1,614,703,000 40 MISSOURI $1,040.8
41 NEVADA $1,580,454,000 41 SOUTH DAKOTA $999.2
42 HAWAII $1,563,961,000 42 GEORGIA $981.2
43 NEW HAMPSHIRE $1,544,997,000 43 FLORIDA $974.4
44 ALASKA $1,477,255,000 44 ALABAMA $973.1
45 DELAWARE $1,451,463,000 45 VIRGINIA $933.0
46 VERMONT $1,253,623,000 46 TEXAS $929.6
47 MONTANA $888,748,000 47 MONTANA $911.5
48 SOUTH DAKOTA $811,709,000 48 COLORADO $906.9
49 NORTH DAKOTA $773,278,000 49 UTAH $791.3
50 WYOMING $656,176,000 50 NEVADA $598.0
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
6
National Conference of State Legislatures

7. State Hospital Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $53,025,131,000.0 UNITED STATES $173.1
1 CALIFORNIA $6,888,770,000.0 1 HAWAII $410.0
2 NEW YORK $4,896,242,000.0 2 CONNECTICUT $396.7
3 TEXAS $2,913,853,000.0 3 ALABAMA $384.0
4 VIRGINIA $2,849,911,000.0 4 NEW MEXICO $373.2
5 PENNSYLVANIA $2,821,303,000.0 5 SOUTH CAROLINA $369.4
6 MICHIGAN $2,299,233,000.0 6 IOWA $363.3
7 OHIO $2,089,571,000.0 7 VIRGINIA $361.5
8 NEW JERSEY $2,062,211,000.0 8 KANSAS $345.2
9 ALABAMA $1,808,175,000.0 9 MISSISSIPPI $322.9
10 WASHINGTON $1,743,784,000.0 10 OREGON $301.8
11 SOUTH CAROLINA $1,684,779,000.0 11 UTAH $295.7
12 NORTH CAROLINA $1,460,906,000.0 12 ARKANSAS $280.6
13 CONNECTICUT $1,395,751,000.0 13 WASHINGTON $261.7
14 MISSOURI $1,322,145,000.0 14 KENTUCKY $255.2
15 OREGON $1,154,493,000.0 15 NEW YORK $250.6
16 WISCONSIN $1,106,220,000.0 16 NEW JERSEY $236.8
17 KENTUCKY $1,100,758,000.0 17 MICHIGAN $230.6
18 IOWA $1,092,682,000.0 18 LOUISIANA $227.4
19 LOUISIANA $1,021,434,000.0 19 PENNSYLVANIA $223.8
20 ILLINOIS $1,004,573,000.0 20 MISSOURI $220.8
21 KANSAS $973,004,000.0 21 WISCONSIN $195.6
22 MISSISSIPPI $953,339,000.0 22 CALIFORNIA $186.4
23 FLORIDA $831,028,000.0 23 OHIO $181.0
24 UTAH $823,297,000.0 24 NORTH CAROLINA $155.7
25 ARKANSAS $810,637,000.0 25 NEBRASKA $133.2
26 GEORGIA $805,443,000.0 26 TEXAS $117.6
27 NEW MEXICO $749,990,000.0 27 MARYLAND $95.1
28 MARYLAND $541,820,000.0 28 NEVADA $88.5
29 HAWAII $531,055,000.0 29 COLORADO $87.1
30 MASSACHUSETTS $466,869,000.0 30 RHODE ISLAND $83.1
31 COLORADO $437,822,000.0 31 GEORGIA $81.9
32 TENNESSEE $407,688,000.0 32 ILLINOIS $77.8
33 MINNESOTA $404,712,000.0 33 MINNESOTA $76.9
34 NEBRASKA $239,294,000.0 34 SOUTH DAKOTA $74.8
35 NEVADA $234,044,000.0 35 DELAWARE $71.7
36 OKLAHOMA $227,554,000.0 36 MASSACHUSETTS $70.8
37 INDIANA $198,120,000.0 37 TENNESSEE $64.8
38 WEST VIRGINIA $106,482,000.0 38 OKLAHOMA $61.7
7
National Conference of State Legislatures

8. State Hospital Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 RHODE ISLAND $87,528,000.0 39 WEST VIRGINIA $58.5
40 ARIZONA $71,539,000.0 40 ALASKA $50.2
41 DELAWARE $63,435,000.0 41 MONTANA $46.1
42 SOUTH DAKOTA $60,769,000.0 42 NEW HAMPSHIRE $45.6
43 NEW HAMPSHIRE $60,361,000.0 43 FLORIDA $44.8
44 MAINE $56,286,000.0 44 MAINE $42.7
45 IDAHO $47,310,000.0 45 VERMONT $32.3
46 MONTANA $44,955,000.0 46 INDIANA $30.8
47 ALASKA $35,054,000.0 47 IDAHO $30.6
48 VERMONT $20,092,000.0 48 NORTH DAKOTA $25.4
49 NORTH DAKOTA $16,426,000.0 49 ARIZONA $10.8
50 WYOMING $2,384,000.0 50 WYOMING $4.4
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
8
National Conference of State Legislatures

9. State Health Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $60,223,612,000.0 UNITED STATES $196.5
1 CALIFORNIA $11,992,534,000.0 1 HAWAII $523.2
2 NEW YORK $7,088,181,000.0 2 WYOMING $516.7
3 FLORIDA $3,600,529,000.0 3 DELAWARE $444.3
4 OHIO $2,470,691,000.0 4 ALASKA $399.5
5 ILLINOIS $2,336,890,000.0 5 NEW YORK $362.7
6 MARYLAND $1,958,191,000.0 6 MAINE $354.2
7 TEXAS $1,883,976,000.0 7 MARYLAND $343.6
8 PENNSYLVANIA $1,871,255,000.0 8 MONTANA $338.0
9 ARIZONA $1,620,620,000.0 9 CALIFORNIA $324.5
10 WASHINGTON $1,605,753,000.0 10 VERMONT $268.8
11 NORTH CAROLINA $1,529,409,000.0 11 CONNECTICUT $256.1
12 NEW JERSEY $1,327,893,000.0 12 ARIZONA $245.7
13 GEORGIA $1,258,721,000.0 13 NEW MEXICO $244.2
14 TENNESSEE $1,238,619,000.0 14 WASHINGTON $241.0
15 MICHIGAN $1,232,875,000.0 15 NEBRASKA $231.1
16 MISSOURI $1,163,167,000.0 16 SOUTH CAROLINA $230.5
17 MASSACHUSETTS $1,068,262,000.0 17 OHIO $214.0
18 SOUTH CAROLINA $1,051,239,000.0 18 OKLAHOMA $211.7
19 CONNECTICUT $901,164,000.0 19 TENNESSEE $196.7
20 VIRGINIA $864,683,000.0 20 MISSOURI $194.3
21 OKLAHOMA $780,680,000.0 21 FLORIDA $194.2
22 COLORADO $760,183,000.0 22 WEST VIRGINIA $189.8
23 ALABAMA $699,309,000.0 23 ILLINOIS $181.0
24 WISCONSIN $679,504,000.0 24 RHODE ISLAND $171.7
25 HAWAII $677,693,000.0 25 NORTH CAROLINA $163.0
26 MINNESOTA $653,688,000.0 26 MASSACHUSETTS $162.0
27 LOUISIANA $640,753,000.0 27 SOUTH DAKOTA $155.2
28 INDIANA $627,263,000.0 28 NEW JERSEY $152.5
29 KENTUCKY $626,189,000.0 29 COLORADO $151.3
30 NEW MEXICO $490,852,000.0 30 ALABAMA $148.5
31 MAINE $466,896,000.0 31 PENNSYLVANIA $148.5
32 NEBRASKA $415,172,000.0 32 KENTUCKY $145.1
33 OREGON $407,430,000.0 33 LOUISIANA $142.6
34 DELAWARE $393,259,000.0 34 UTAH $137.7
35 UTAH $383,324,000.0 35 GEORGIA $128.1
36 MISSISSIPPI $368,652,000.0 36 MISSISSIPPI $124.9
37 WEST VIRGINIA $345,322,000.0 37 MINNESOTA $124.1
38 MONTANA $329,501,000.0 38 MICHIGAN $123.7
9
National Conference of State Legislatures

10. State Health Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 WYOMING $281,247,000.0 39 WISCONSIN $120.2
40 ALASKA $279,028,000.0 40 NEW HAMPSHIRE $119.9
41 NEVADA $261,957,000.0 41 VIRGINIA $109.7
42 KANSAS $252,179,000.0 42 OREGON $106.5
43 ARKANSAS $249,653,000.0 43 NORTH DAKOTA $100.1
44 IOWA $240,951,000.0 44 NEVADA $99.1
45 RHODE ISLAND $180,822,000.0 45 INDIANA $97.7
46 VERMONT $167,140,000.0 46 IDAHO $97.4
47 NEW HAMPSHIRE $158,845,000.0 47 KANSAS $89.5
48 IDAHO $150,626,000.0 48 ARKANSAS $86.4
49 SOUTH DAKOTA $126,093,000.0 49 IOWA $80.1
50 NORTH DAKOTA $64,749,000.0 50 TEXAS $76.0
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
10
National Conference of State Legislatures

11. State Highway Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $106,877,325,000.0 UNITED STATES $348.8
1 CALIFORNIA $12,173,649,000.0 1 ALASKA $1,883.6
2 TEXAS $7,602,657,000.0 2 WYOMING $957.5
3 FLORIDA $7,163,763,000.0 3 NORTH DAKOTA $709.0
4 PENNSYLVANIA $6,570,331,000.0 4 MONTANA $633.3
5 ILLINOIS $4,510,194,000.0 5 DELAWARE $560.8
6 NEW YORK $4,380,808,000.0 6 WEST VIRGINIA $558.1
7 NORTH CAROLINA $3,253,678,000.0 7 SOUTH DAKOTA $528.9
8 OHIO $3,215,512,000.0 8 VERMONT $522.5
9 VIRGINIA $3,146,902,000.0 9 PENNSYLVANIA $521.3
10 WASHINGTON $2,924,464,000.0 10 KENTUCKY $519.5
11 MICHIGAN $2,763,775,000.0 11 LOUISIANA $474.6
12 NEW JERSEY $2,736,419,000.0 12 IOWA $459.4
13 MARYLAND $2,510,419,000.0 13 IDAHO $450.3
14 ARIZONA $2,367,086,000.0 14 NEW MEXICO $445.8
15 GEORGIA $2,287,471,000.0 15 MARYLAND $440.5
16 MASSACHUSETTS $2,245,666,000.0 16 WASHINGTON $438.8
17 KENTUCKY $2,241,275,000.0 17 MISSISSIPPI $435.1
18 MINNESOTA $2,136,933,000.0 18 KANSAS $430.7
19 LOUISIANA $2,132,077,000.0 19 MINNESOTA $405.8
20 MISSOURI $2,034,235,000.0 20 OREGON $399.6
21 INDIANA $1,996,582,000.0 21 OKLAHOMA $399.3
22 WISCONSIN $1,901,463,000.0 22 VIRGINIA $399.2
23 TENNESSEE $1,668,715,000.0 23 FLORIDA $386.4
24 OREGON $1,528,591,000.0 24 UTAH $381.2
25 OKLAHOMA $1,472,367,000.0 25 MAINE $363.8
26 IOWA $1,381,730,000.0 26 ARIZONA $358.9
27 ALABAMA $1,373,098,000.0 27 NEBRASKA $351.2
28 ALASKA $1,315,648,000.0 28 ILLINOIS $349.3
29 MISSISSIPPI $1,284,377,000.0 29 NORTH CAROLINA $346.8
30 COLORADO $1,281,596,000.0 30 MASSACHUSETTS $340.6
31 KANSAS $1,213,980,000.0 31 MISSOURI $339.7
32 SOUTH CAROLINA $1,064,541,000.0 32 WISCONSIN $336.3
33 UTAH $1,061,364,000.0 33 NEW HAMPSHIRE $332.2
34 WEST VIRGINIA $1,015,587,000.0 34 CALIFORNIA $329.4
35 ARKANSAS $915,510,000.0 35 ARKANSAS $316.8
36 NEW MEXICO $895,994,000.0 36 HAWAII $314.8
37 CONNECTICUT $795,191,000.0 37 NEW JERSEY $314.3
38 IDAHO $696,062,000.0 38 INDIANA $310.8
11
National Conference of State Legislatures

12. State Highway Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 NEBRASKA $631,028,000.0 39 TEXAS $306.8
40 MONTANA $617,439,000.0 40 ALABAMA $291.6
41 NEVADA $609,250,000.0 41 OHIO $278.6
42 WYOMING $521,164,000.0 42 MICHIGAN $277.2
43 DELAWARE $496,382,000.0 43 TENNESSEE $265.0
44 MAINE $479,580,000.0 44 COLORADO $255.1
45 NORTH DAKOTA $458,616,000.0 45 SOUTH CAROLINA $233.4
46 NEW HAMPSHIRE $440,079,000.0 46 GEORGIA $232.7
47 SOUTH DAKOTA $429,629,000.0 47 NEVADA $230.5
48 HAWAII $407,711,000.0 48 CONNECTICUT $226.0
49 VERMONT $324,868,000.0 49 NEW YORK $224.2
50 RHODE ISLAND $201,869,000.0 50 RHODE ISLAND $191.7
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
12
National Conference of State Legislatures

13. State Police Protection Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $13,594,279,000.0 UNITED STATES $44.4
1 CALIFORNIA $1,642,063,000.0 1 DELAWARE $128.3
2 NEW YORK $958,637,000.0 2 VERMONT $124.1
3 PENNSYLVANIA $816,191,000.0 3 ALASKA $118.2
4 TEXAS $720,014,000.0 4 VIRGINIA $87.5
5 VIRGINIA $689,989,000.0 5 MASSACHUSETTS $86.4
6 MASSACHUSETTS $569,777,000.0 6 LOUISIANA $77.8
7 NORTH CAROLINA $567,801,000.0 7 MARYLAND $71.2
8 NEW JERSEY $510,798,000.0 8 NEW MEXICO $70.0
9 FLORIDA $453,620,000.0 9 MINNESOTA $65.2
10 ILLINOIS $437,448,000.0 10 PENNSYLVANIA $64.8
11 MARYLAND $405,655,000.0 11 CONNECTICUT $61.6
12 LOUISIANA $349,563,000.0 12 NORTH CAROLINA $60.5
13 MICHIGAN $346,258,000.0 13 NEW JERSEY $58.7
14 MINNESOTA $343,342,000.0 14 RHODE ISLAND $55.0
15 WASHINGTON $319,335,000.0 15 MAINE $54.8
16 GEORGIA $317,358,000.0 16 NEW YORK $49.1
17 ARIZONA $273,533,000.0 17 MONTANA $48.4
18 OHIO $264,055,000.0 18 WASHINGTON $47.9
19 INDIANA $254,012,000.0 19 NEBRASKA $47.1
20 CONNECTICUT $216,795,000.0 20 UTAH $46.4
21 MISSOURI $214,579,000.0 21 SOUTH CAROLINA $45.7
22 SOUTH CAROLINA $208,518,000.0 22 OREGON $45.4
23 KENTUCKY $193,185,000.0 23 KENTUCKY $44.8
24 ALABAMA $182,955,000.0 24 CALIFORNIA $44.4
25 OREGON $173,661,000.0 25 OKLAHOMA $43.7
26 OKLAHOMA $161,213,000.0 26 NORTH DAKOTA $43.2
27 TENNESSEE $156,050,000.0 27 ARIZONA $41.5
28 NEW MEXICO $140,759,000.0 28 NEVADA $40.0
29 COLORADO $140,723,000.0 29 MISSISSIPPI $39.7
30 WISCONSIN $132,283,000.0 30 INDIANA $39.5
31 UTAH $129,182,000.0 31 NEW HAMPSHIRE $39.4
32 MISSISSIPPI $117,202,000.0 32 KANSAS $39.1
33 DELAWARE $113,596,000.0 33 ALABAMA $38.9
34 KANSAS $110,231,000.0 34 SOUTH DAKOTA $38.8
35 NEVADA $105,594,000.0 35 WEST VIRGINIA $36.0
36 IOWA $96,991,000.0 36 MISSOURI $35.8
37 NEBRASKA $84,698,000.0 37 MICHIGAN $34.7
38 ALASKA $82,585,000.0 38 ILLINOIS $33.9
13
National Conference of State Legislatures

14. State Police Protection Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 ARKANSAS $81,440,000.0 39 IDAHO $33.2
40 VERMONT $77,177,000.0 40 GEORGIA $32.3
41 MAINE $72,231,000.0 41 IOWA $32.2
42 WEST VIRGINIA $65,468,000.0 42 WYOMING $29.1
43 RHODE ISLAND $57,953,000.0 43 TEXAS $29.1
44 NEW HAMPSHIRE $52,148,000.0 44 ARKANSAS $28.2
45 IDAHO $51,314,000.0 45 COLORADO $28.0
46 MONTANA $47,166,000.0 46 TENNESSEE $24.8
47 SOUTH DAKOTA $31,514,000.0 47 FLORIDA $24.5
48 NORTH DAKOTA $27,949,000.0 48 WISCONSIN $23.4
49 WYOMING $15,862,000.0 49 OHIO $22.9
50 HAWAII $13,808,000.0 50 HAWAII $10.7
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
14
National Conference of State Legislatures

15. State Corrections Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $49,747,138,000.0 UNITED STATES $162.4
1 CALIFORNIA $8,829,940,000.0 1 ALASKA $349.3
2 TEXAS $3,414,824,000.0 2 DELAWARE $317.1
3 NEW YORK $3,135,187,000.0 3 WYOMING $302.5
4 FLORIDA $2,770,179,000.0 4 MARYLAND $239.7
5 MICHIGAN $1,863,464,000.0 5 CALIFORNIA $238.9
6 PENNSYLVANIA $1,744,264,000.0 6 CONNECTICUT $205.6
7 OHIO $1,668,729,000.0 7 MASSACHUSETTS $202.2
8 GEORGIA $1,571,961,000.0 8 COLORADO $198.3
9 VIRGINIA $1,547,571,000.0 9 VIRGINIA $196.3
10 NEW JERSEY $1,496,976,000.0 10 VERMONT $193.5
11 MARYLAND $1,366,211,000.0 11 WISCONSIN $191.7
12 MASSACHUSETTS $1,332,960,000.0 12 RHODE ISLAND $189.3
13 NORTH CAROLINA $1,324,484,000.0 13 OREGON $188.3
14 ILLINOIS $1,244,230,000.0 14 NEW MEXICO $187.4
15 WASHINGTON $1,205,895,000.0 15 MICHIGAN $186.9
16 WISCONSIN $1,084,127,000.0 16 WASHINGTON $181.0
17 ARIZONA $1,023,693,000.0 17 MONTANA $172.4
18 COLORADO $996,266,000.0 18 LOUISIANA $172.1
19 LOUISIANA $773,076,000.0 19 NEW JERSEY $171.9
20 TENNESSEE $768,711,000.0 20 HAWAII $169.1
21 MISSOURI $754,740,000.0 21 OKLAHOMA $167.3
22 CONNECTICUT $723,346,000.0 22 NEW YORK $160.4
23 OREGON $720,504,000.0 23 GEORGIA $159.9
24 INDIANA $676,633,000.0 24 IDAHO $158.2
25 OKLAHOMA $616,933,000.0 25 ARIZONA $155.2
26 MINNESOTA $536,760,000.0 26 FLORIDA $149.4
27 KENTUCKY $527,311,000.0 27 OHIO $144.6
28 ALABAMA $525,281,000.0 28 NORTH CAROLINA $141.2
29 SOUTH CAROLINA $514,479,000.0 29 NEVADA $138.9
30 NEW MEXICO $376,627,000.0 30 PENNSYLVANIA $138.4
31 MISSISSIPPI $369,248,000.0 31 TEXAS $137.8
32 NEVADA $367,241,000.0 32 SOUTH DAKOTA $135.7
33 KANSAS $361,648,000.0 33 WEST VIRGINIA $133.0
34 ARKANSAS $361,537,000.0 34 KANSAS $128.3
35 UTAH $332,828,000.0 35 MISSOURI $126.1
36 IOWA $291,406,000.0 36 ARKANSAS $125.1
37 DELAWARE $280,710,000.0 37 MISSISSIPPI $125.1
38 IDAHO $244,504,000.0 38 KENTUCKY $122.2
15
National Conference of State Legislatures

16. State Corrections Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 ALASKA $243,961,000.0 39 TENNESSEE $122.1
40 WEST VIRGINIA $241,996,000.0 40 NEBRASKA $122.1
41 NEBRASKA $219,278,000.0 41 UTAH $119.5
42 HAWAII $219,070,000.0 42 SOUTH CAROLINA $112.8
43 RHODE ISLAND $199,394,000.0 43 ALABAMA $111.6
44 MONTANA $168,127,000.0 44 MAINE $107.7
45 WYOMING $164,617,000.0 45 INDIANA $105.3
46 MAINE $141,982,000.0 46 MINNESOTA $101.9
47 VERMONT $120,328,000.0 47 IOWA $96.9
48 NEW HAMPSHIRE $112,265,000.0 48 ILLINOIS $96.4
49 SOUTH DAKOTA $110,268,000.0 49 NORTH DAKOTA $94.9
50 NORTH DAKOTA $61,368,000.0 50 NEW HAMPSHIRE $84.8
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
16
National Conference of State Legislatures

17. State Natural Resources Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $22,435,091,000.0 UNITED STATES $73.2
1 CALIFORNIA $4,885,087,000.0 1 WYOMING $569.6
2 FLORIDA $1,833,040,000.0 2 ALASKA $407.3
3 TEXAS $825,882,000.0 3 MONTANA $286.9
4 WASHINGTON $738,520,000.0 4 NORTH DAKOTA $256.8
5 NORTH CAROLINA $678,813,000.0 5 SOUTH DAKOTA $151.9
6 PENNSYLVANIA $666,752,000.0 6 IDAHO $138.2
7 WISCONSIN $646,438,000.0 7 CALIFORNIA $132.2
8 NEW JERSEY $613,651,000.0 8 LOUISIANA $128.9
9 LOUISIANA $579,131,000.0 9 MAINE $126.8
10 MARYLAND $562,098,000.0 10 VERMONT $117.9
11 NEW YORK $547,896,000.0 11 WISCONSIN $114.3
12 GEORGIA $516,792,000.0 12 OREGON $111.0
13 MINNESOTA $511,888,000.0 13 WASHINGTON $110.8
14 OREGON $424,465,000.0 14 NEW MEXICO $110.4
15 TENNESSEE $388,711,000.0 15 DELAWARE $106.6
16 KENTUCKY $373,489,000.0 16 NEBRASKA $100.7
17 MICHIGAN $363,826,000.0 17 FLORIDA $98.9
18 OHIO $362,226,000.0 18 MARYLAND $98.6
19 MISSOURI $347,965,000.0 19 MINNESOTA $97.2
20 MASSACHUSETTS $338,037,000.0 20 MISSISSIPPI $96.6
21 COLORADO $321,469,000.0 21 IOWA $96.0
22 ARIZONA $321,173,000.0 22 WEST VIRGINIA $93.5
23 WYOMING $310,037,000.0 23 HAWAII $87.7
24 ALABAMA $309,369,000.0 24 KENTUCKY $86.6
25 SOUTH CAROLINA $299,956,000.0 25 ARKANSAS $86.4
26 INDIANA $293,931,000.0 26 KANSAS $72.9
27 IOWA $288,799,000.0 27 NORTH CAROLINA $72.4
28 MISSISSIPPI $285,285,000.0 28 NEW JERSEY $70.5
29 ALASKA $284,520,000.0 29 UTAH $66.7
30 MONTANA $279,698,000.0 30 SOUTH CAROLINA $65.8
31 ILLINOIS $272,110,000.0 31 ALABAMA $65.7
32 ARKANSAS $249,560,000.0 32 COLORADO $64.0
33 NEW MEXICO $221,810,000.0 33 TENNESSEE $61.7
34 OKLAHOMA $215,089,000.0 34 OKLAHOMA $58.3
35 IDAHO $213,597,000.0 35 MISSOURI $58.1
36 VIRGINIA $212,658,000.0 36 PENNSYLVANIA $52.9
37 KANSAS $205,394,000.0 37 GEORGIA $52.6
38 UTAH $185,613,000.0 38 NEVADA $52.0
17
National Conference of State Legislatures

18. State Natural Resources Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 NEBRASKA $180,968,000.0 39 NEW HAMPSHIRE $51.8
40 WEST VIRGINIA $170,113,000.0 40 MASSACHUSETTS $51.3
41 MAINE $167,216,000.0 41 ARIZONA $48.7
42 NORTH DAKOTA $166,129,000.0 42 INDIANA $45.8
43 NEVADA $137,372,000.0 43 RHODE ISLAND $39.4
44 CONNECTICUT $123,842,000.0 44 MICHIGAN $36.5
45 SOUTH DAKOTA $123,365,000.0 45 CONNECTICUT $35.2
46 HAWAII $113,560,000.0 46 TEXAS $33.3
47 DELAWARE $94,329,000.0 47 OHIO $31.4
48 VERMONT $73,300,000.0 48 NEW YORK $28.0
49 NEW HAMPSHIRE $68,642,000.0 49 VIRGINIA $27.0
50 RHODE ISLAND $41,480,000.0 50 ILLINOIS $21.1
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
18
National Conference of State Legislatures

19. State Parks & Recreation Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $6,396,814,000.0 UNITED STATES $20.9
1 NEW YORK $583,040,000.0 1 LOUISIANA $82.6
2 NEW JERSEY $502,611,000.0 2 WYOMING $63.1
3 CALIFORNIA $483,692,000.0 3 DELAWARE $61.9
4 LOUISIANA $371,160,000.0 4 HAWAII $60.9
5 NORTH CAROLINA $278,930,000.0 5 NEW JERSEY $57.7
6 ILLINOIS $276,560,000.0 6 SOUTH DAKOTA $51.9
7 MARYLAND $269,711,000.0 7 MARYLAND $47.3
8 PENNSYLVANIA $259,267,000.0 8 NEW MEXICO $45.6
9 MASSACHUSETTS $238,203,000.0 9 NORTH DAKOTA $39.8
10 GEORGIA $209,191,000.0 10 MINNESOTA $36.6
11 FLORIDA $195,516,000.0 11 MASSACHUSETTS $36.1
12 MINNESOTA $192,704,000.0 12 WEST VIRGINIA $31.5
13 VIRGINIA $148,721,000.0 13 NEW YORK $29.8
14 TENNESSEE $148,163,000.0 14 NORTH CAROLINA $29.7
15 WASHINGTON $139,378,000.0 15 KENTUCKY $27.9
16 OHIO $136,211,000.0 16 OKLAHOMA $27.1
17 ARIZONA $132,563,000.0 17 OREGON $27.0
18 TEXAS $130,316,000.0 18 IDAHO $26.6
19 KENTUCKY $120,502,000.0 19 SOUTH CAROLINA $26.4
20 SOUTH CAROLINA $120,343,000.0 20 ALASKA $24.7
21 OREGON $103,461,000.0 21 UTAH $23.7
22 OKLAHOMA $99,929,000.0 22 TENNESSEE $23.5
23 NEW MEXICO $91,671,000.0 23 VERMONT $23.1
24 MICHIGAN $88,249,000.0 24 ILLINOIS $21.4
25 COLORADO $79,099,000.0 25 GEORGIA $21.3
26 HAWAII $78,920,000.0 26 WASHINGTON $20.9
27 INDIANA $71,753,000.0 27 PENNSYLVANIA $20.6
28 UTAH $65,910,000.0 28 IOWA $20.3
29 IOWA $61,112,000.0 29 ARIZONA $20.1
30 CONNECTICUT $60,090,000.0 30 VIRGINIA $18.9
31 WEST VIRGINIA $57,347,000.0 31 NEVADA $17.5
32 DELAWARE $54,763,000.0 32 CONNECTICUT $17.1
33 ALABAMA $50,268,000.0 33 ARKANSAS $16.1
34 ARKANSAS $46,533,000.0 34 NEBRASKA $16.1
35 NEVADA $46,373,000.0 35 COLORADO $15.7
36 SOUTH DAKOTA $42,124,000.0 36 MONTANA $15.3
37 IDAHO $41,137,000.0 37 MISSISSIPPI $13.5
38 MISSISSIPPI $39,960,000.0 38 KANSAS $13.2
19
National Conference of State Legislatures

20. State Parks & Recreation Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 MISSOURI $37,236,000.0 39 CALIFORNIA $13.1
40 KANSAS $37,074,000.0 40 NEW HAMPSHIRE $12.6
41 WISCONSIN $35,926,000.0 41 OHIO $11.8
42 WYOMING $34,369,000.0 42 INDIANA $11.2
43 NEBRASKA $28,868,000.0 43 ALABAMA $10.7
44 NORTH DAKOTA $25,730,000.0 44 FLORIDA $10.5
45 ALASKA $17,274,000.0 45 MICHIGAN $8.9
46 NEW HAMPSHIRE $16,713,000.0 46 MAINE $8.5
47 MONTANA $14,950,000.0 47 RHODE ISLAND $7.3
48 VERMONT $14,370,000.0 48 WISCONSIN $6.4
49 MAINE $11,159,000.0 49 MISSOURI $6.2
50 RHODE ISLAND $7,664,000.0 50 TEXAS $5.3
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
20
National Conference of State Legislatures

21. State Government Administration Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $53,568,919,000.0 UNITED STATES $174.8
1 CALIFORNIA $8,838,202,000.0 1 ALASKA $823.0
2 NEW YORK $5,875,815,000.0 2 DELAWARE $546.3
3 FLORIDA $2,982,756,000.0 3 HAWAII $375.8
4 PENNSYLVANIA $2,503,561,000.0 4 MONTANA $371.8
5 NEW JERSEY $1,861,067,000.0 5 WYOMING $369.3
6 OHIO $1,797,276,000.0 6 RHODE ISLAND $343.9
7 MASSACHUSETTS $1,666,967,000.0 7 CONNECTICUT $317.2
8 TEXAS $1,475,149,000.0 8 NEW YORK $300.7
9 MARYLAND $1,243,982,000.0 9 NEW MEXICO $262.9
10 VIRGINIA $1,233,436,000.0 10 UTAH $256.0
11 ILLINOIS $1,216,329,000.0 11 MASSACHUSETTS $252.8
12 NORTH CAROLINA $1,177,769,000.0 12 VERMONT $251.4
13 CONNECTICUT $1,116,120,000.0 13 MAINE $247.1
14 SOUTH CAROLINA $1,094,646,000.0 14 SOUTH CAROLINA $240.0
15 MICHIGAN $1,073,964,000.0 15 CALIFORNIA $239.1
16 LOUISIANA $929,882,000.0 16 IDAHO $233.0
17 OREGON $888,704,000.0 17 OREGON $232.3
18 COLORADO $869,746,000.0 18 WEST VIRGINIA $226.6
19 MINNESOTA $857,460,000.0 19 MARYLAND $218.3
20 KENTUCKY $840,386,000.0 20 NEW JERSEY $213.7
21 GEORGIA $815,307,000.0 21 SOUTH DAKOTA $208.5
22 WASHINGTON $785,458,000.0 22 LOUISIANA $207.0
23 ARIZONA $767,263,000.0 23 ARKANSAS $204.7
24 TENNESSEE $752,009,000.0 24 PENNSYLVANIA $198.6
25 UTAH $712,868,000.0 25 KENTUCKY $194.8
26 WISCONSIN $673,364,000.0 26 NORTH DAKOTA $190.1
27 INDIANA $638,989,000.0 27 IOWA $184.5
28 ARKANSAS $591,373,000.0 28 NEW HAMPSHIRE $179.5
29 ALABAMA $576,755,000.0 29 COLORADO $173.1
30 ALASKA $574,841,000.0 30 KANSAS $162.9
31 IOWA $554,993,000.0 31 MINNESOTA $162.8
32 MISSOURI $541,561,000.0 32 FLORIDA $160.9
33 OKLAHOMA $539,815,000.0 33 VIRGINIA $156.5
34 NEW MEXICO $528,382,000.0 34 OHIO $155.7
35 HAWAII $486,718,000.0 35 OKLAHOMA $146.4
36 DELAWARE $483,562,000.0 36 NORTH CAROLINA $125.5
37 KANSAS $459,166,000.0 37 ALABAMA $122.5
38 WEST VIRGINIA $412,403,000.0 38 TENNESSEE $119.4
21
National Conference of State Legislatures

22. State Government Administration Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 MONTANA $362,540,000.0 39 WISCONSIN $119.1
40 RHODE ISLAND $362,174,000.0 40 WASHINGTON $117.9
41 IDAHO $360,140,000.0 41 ARIZONA $116.3
42 MISSISSIPPI $327,410,000.0 42 NEBRASKA $114.1
43 MAINE $325,779,000.0 43 NEVADA $113.7
44 NEVADA $300,560,000.0 44 MISSISSIPPI $110.9
45 NEW HAMPSHIRE $237,721,000.0 45 MICHIGAN $107.7
46 NEBRASKA $204,921,000.0 46 INDIANA $99.5
47 WYOMING $200,990,000.0 47 ILLINOIS $94.2
48 SOUTH DAKOTA $169,363,000.0 48 MISSOURI $90.4
49 VERMONT $156,325,000.0 49 GEORGIA $82.9
50 NORTH DAKOTA $122,952,000.0 50 TEXAS $59.5
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
22
National Conference of State Legislatures

23. State Interest on General Debt Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $44,719,371,000.0 UNITED STATES $145.9
1 CALIFORNIA $5,650,752,000.0 1 MASSACHUSETTS $550.1
2 NEW YORK $3,789,714,000.0 2 ALASKA $443.9
3 MASSACHUSETTS $3,627,100,000.0 3 RHODE ISLAND $398.7
4 ILLINOIS $2,867,051,000.0 4 CONNECTICUT $359.8
5 NEW JERSEY $2,053,045,000.0 5 HAWAII $340.5
6 PENNSYLVANIA $1,948,384,000.0 6 DELAWARE $304.5
7 FLORIDA $1,604,312,000.0 7 VERMONT $291.2
8 OHIO $1,440,693,000.0 8 NEW HAMPSHIRE $287.7
9 MICHIGAN $1,309,650,000.0 9 NORTH DAKOTA $254.2
10 CONNECTICUT $1,265,952,000.0 10 NEW JERSEY $235.8
11 TEXAS $1,189,733,000.0 11 ILLINOIS $222.1
12 WISCONSIN $1,060,901,000.0 12 MONTANA $214.7
13 MARYLAND $1,046,312,000.0 13 LOUISIANA $201.2
14 MISSOURI $1,045,801,000.0 14 MAINE $195.6
15 WASHINGTON $1,039,159,000.0 15 NEW MEXICO $195.4
16 INDIANA $967,653,000.0 16 NEW YORK $193.9
17 LOUISIANA $903,661,000.0 17 WISCONSIN $187.6
18 VIRGINIA $882,679,000.0 18 MARYLAND $183.6
19 COLORADO $827,293,000.0 19 MISSOURI $174.7
20 NORTH CAROLINA $676,360,000.0 20 SOUTH DAKOTA $167.4
21 GEORGIA $598,122,000.0 21 COLORADO $164.6
22 SOUTH CAROLINA $590,974,000.0 22 WASHINGTON $155.9
23 KENTUCKY $503,054,000.0 23 PENNSYLVANIA $154.6
24 MINNESOTA $496,677,000.0 24 CALIFORNIA $152.9
25 ARIZONA $490,912,000.0 25 INDIANA $150.7
26 OKLAHOMA $461,086,000.0 26 WEST VIRGINIA $140.2
27 OREGON $450,490,000.0 27 MICHIGAN $131.4
28 HAWAII $441,026,000.0 28 IOWA $130.3
29 RHODE ISLAND $419,869,000.0 29 SOUTH CAROLINA $129.6
30 NEW MEXICO $392,772,000.0 30 OKLAHOMA $125.1
31 IOWA $391,988,000.0 31 OHIO $124.8
32 NEW HAMPSHIRE $381,127,000.0 32 KANSAS $118.7
33 KANSAS $334,469,000.0 33 OREGON $117.8
34 ALABAMA $328,836,000.0 34 KENTUCKY $116.6
35 ALASKA $310,066,000.0 35 WYOMING $113.9
36 UTAH $275,837,000.0 36 VIRGINIA $112.0
37 DELAWARE $269,560,000.0 37 IDAHO $105.0
38 MAINE $257,910,000.0 38 UTAH $99.1
23
National Conference of State Legislatures

24. State Interest on General Debt Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 WEST VIRGINIA $255,121,000.0 39 MINNESOTA $94.3
40 MISSISSIPPI $238,668,000.0 40 FLORIDA $86.5
41 TENNESSEE $214,413,000.0 41 MISSISSIPPI $80.8
42 MONTANA $209,308,000.0 42 NEVADA $77.0
43 NEVADA $203,422,000.0 43 ARIZONA $74.4
44 ARKANSAS $193,767,000.0 44 NORTH CAROLINA $72.1
45 VERMONT $181,054,000.0 45 ALABAMA $69.8
46 NORTH DAKOTA $164,425,000.0 46 ARKANSAS $67.1
47 IDAHO $162,233,000.0 47 GEORGIA $60.9
48 SOUTH DAKOTA $136,008,000.0 48 NEBRASKA $60.1
49 NEBRASKA $107,999,000.0 49 TEXAS $48.0
50 WYOMING $61,973,000.0 50 TENNESSEE $34.1
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
24
National Conference of State Legislatures

25. State Other & Unallocable Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
UNITED STATES $132,226,807,000.0 UNITED STATES $431.5
1 CALIFORNIA $13,929,418,000.0 1 ALASKA $3,383.0
2 NEW YORK $12,438,379,000.0 2 LOUISIANA $1,640.7
3 LOUISIANA $7,370,121,000.0 3 WYOMING $1,428.8
4 ILLINOIS $6,635,122,000.0 4 HAWAII $1,266.2
5 FLORIDA $6,465,406,000.0 5 MISSISSIPPI $987.8
6 NEW JERSEY $5,792,790,000.0 6 NEW MEXICO $965.5
7 MASSACHUSETTS $5,447,502,000.0 7 NORTH DAKOTA $901.2
8 OHIO $4,902,084,000.0 8 MASSACHUSETTS $826.2
9 TEXAS $4,898,514,000.0 9 MAINE $709.1
10 INDIANA $4,042,041,000.0 10 RHODE ISLAND $698.7
11 WISCONSIN $3,821,621,000.0 11 WISCONSIN $675.8
12 VIRGINIA $3,335,819,000.0 12 DELAWARE $674.6
13 ARIZONA $3,165,007,000.0 13 NEW JERSEY $665.2
14 MICHIGAN $3,090,269,000.0 14 MONTANA $637.2
15 PENNSYLVANIA $3,052,868,000.0 15 NEW YORK $636.5
16 MISSISSIPPI $2,915,970,000.0 16 INDIANA $629.3
17 SOUTH CAROLINA $2,729,774,000.0 17 SOUTH CAROLINA $598.5
18 MINNESOTA $2,650,534,000.0 18 CONNECTICUT $565.0
19 ALASKA $2,362,926,000.0 19 NEVADA $531.3
20 MARYLAND $2,313,696,000.0 20 ILLINOIS $513.9
21 CONNECTICUT $1,987,811,000.0 21 MINNESOTA $503.3
22 GEORGIA $1,960,114,000.0 22 NEBRASKA $502.9
23 NEW MEXICO $1,940,260,000.0 23 ARIZONA $479.9
24 WASHINGTON $1,867,995,000.0 24 NEW HAMPSHIRE $437.6
25 NORTH CAROLINA $1,780,533,000.0 25 OHIO $424.7
26 HAWAII $1,639,920,000.0 26 VIRGINIA $423.2
27 TENNESSEE $1,528,006,000.0 27 WEST VIRGINIA $416.1
28 NEVADA $1,404,336,000.0 28 VERMONT $411.9
29 MISSOURI $1,323,197,000.0 29 MARYLAND $405.9
30 OREGON $1,144,634,000.0 30 CALIFORNIA $376.9
31 ALABAMA $1,075,888,000.0 31 FLORIDA $348.8
32 COLORADO $1,033,771,000.0 32 SOUTH DAKOTA $314.7
33 MAINE $934,768,000.0 33 MICHIGAN $310.0
34 KENTUCKY $919,397,000.0 34 OREGON $299.2
35 NEBRASKA $903,449,000.0 35 IDAHO $291.3
36 KANSAS $780,092,000.0 36 WASHINGTON $280.3
37 WYOMING $777,674,000.0 37 KANSAS $276.8
38 ARKANSAS $771,309,000.0 38 UTAH $271.9
25
National Conference of State Legislatures

26. State Other & Unallocable Expenditures Per Capita: 2008
Total Expenditures Per Capita
Rank State Amount Rank State Amount
39 OKLAHOMA $766,584,000.0 39 ARKANSAS $266.9
40 WEST VIRGINIA $757,162,000.0 40 IOWA $244.1
41 UTAH $757,086,000.0 41 TENNESSEE $242.7
42 RHODE ISLAND $735,895,000.0 42 PENNSYLVANIA $242.2
43 IOWA $734,069,000.0 43 ALABAMA $228.5
44 MONTANA $621,275,000.0 44 MISSOURI $221.0
45 DELAWARE $597,095,000.0 45 KENTUCKY $213.1
46 NORTH DAKOTA $582,916,000.0 46 OKLAHOMA $207.9
47 NEW HAMPSHIRE $579,665,000.0 47 COLORADO $205.7
48 IDAHO $450,294,000.0 48 GEORGIA $199.4
49 VERMONT $256,084,000.0 49 TEXAS $197.7
50 SOUTH DAKOTA $255,667,000.0 50 NORTH CAROLINA $189.8
Source: NCSL calculations based on U.S. Census Bureau data, State Government Finances 2008
26
National Conference of State Legislatures

27. State Reliance on Major Tax Sources: General Sales & Gross Receipts (2009)
Rank State Percent of Total Tax Collections
UNITED STATES 31.9%
1 WASHINGTON 61.2%
2 TENNESSEE 60.9%
3 FLORIDA 60.2%
4 SOUTH DAKOTA 56.7%
5 HAWAII 52.2%
6 TEXAS 51.6%
7 ARIZONA 50.4%
8 NEVADA 48.2%
9 MISSISSIPPI 46.5%
10 INDIANA 41.6%
11 SOUTH CAROLINA 40.7%
12 MICHIGAN 40.2%
13 NEW MEXICO 38.9%
14 IDAHO 38.0%
15 NEBRASKA 37.6%
16 ARKANSAS 37.0%
17 WYOMING 35.8%
18 KANSAS 33.3%
19 GEORGIA 33.0%
20 UTAH 32.2%
21 IOWA 31.5%
22 RHODE ISLAND 31.5%
23 OHIO 30.6%
24 NEW JERSEY 30.1%
25 LOUISIANA 29.6%
26 KENTUCKY 29.3%
27 MISSOURI 29.3%
28 MAINE 29.0%
29 CALIFORNIA 28.7%
30 PENNSYLVANIA 28.3%
31 WISCONSIN 28.2%
32 OKLAHOMA 26.5%
33 ILLINOIS 25.5%
34 MARYLAND 25.5%
35 MINNESOTA 25.5%
36 CONNECTICUT 25.4%
37 NORTH DAKOTA 25.2%
38 ALABAMA 24.9%
27
National Conference of State Legislatures

28. State Reliance on Major Tax Sources: General Sales & Gross Receipts (2009)
Rank State Percent of Total Tax Collections
39 COLORADO 24.5%
40 NORTH CAROLINA 24.2%
41 WEST VIRGINIA 23.2%
42 VIRGINIA 20.8%
43 MASSACHUSETTS 19.9%
44 NEW YORK 17.0%
45 VERMONT 12.8%
ALASKA X
DELAWARE X
MONTANA X
NEW HAMPSHIRE X
OREGON X
Source: NCSL calculations based on U.S. Census Bureau data, 2009 Annual Survey of State Government Tax
Collections
28
National Conference of State Legislatures

29. State Reliance on Major Tax Sources: Individual Income (2009)
Rank State Percent of Total Tax Collections
UNITED STATES 34.4%
1 OREGON 73.2%
2 NEW YORK 56.7%
3 VIRGINIA 55.1%
4 MASSACHUSETTS 54.4%
5 COLORADO 50.7%
6 CONNECTICUT 49.3%
7 GEORGIA 48.5%
8 NORTH CAROLINA 46.6%
9 MISSOURI 46.1%
10 CALIFORNIA 43.9%
11 WISCONSIN 42.9%
12 MARYLAND 42.8%
13 UTAH 42.8%
14 KANSAS 40.8%
15 MINNESOTA 40.5%
16 NEBRASKA 40.0%
17 MAINE 39.3%
18 NEW JERSEY 39.2%
19 IOWA 38.7%
20 RHODE ISLAND 37.2%
21 IDAHO 37.1%
22 OHIO 34.7%
23 MONTANA 34.4%
24 KENTUCKY 34.0%
25 SOUTH CAROLINA 32.9%
26 DELAWARE 32.5%
27 WEST VIRGINIA 32.5%
28 ALABAMA 32.1%
29 PENNSYLVANIA 31.8%
30 ILLINOIS 31.4%
31 OKLAHOMA 31.2%
32 ARKANSAS 30.0%
33 LOUISIANA 29.4%
34 INDIANA 29.0%
35 HAWAII 28.4%
36 MICHIGAN 25.6%
37 MISSISSIPPI 22.8%
38 VERMONT 21.3%
29
National Conference of State Legislatures

30. State Reliance on Major Tax Sources: Individual Income (2009)
Rank State Percent of Total Tax Collections
39 NEW MEXICO 19.2%
40 ARIZONA 17.4%
41 NORTH DAKOTA 15.3%
42 NEW HAMPSHIRE 4.6%
43 TENNESSEE 2.1%
ALASKA X
FLORIDA X
NEVADA X
SOUTH DAKOTA X
TEXAS X
WASHINGTON X
WYOMING X
Source: NCSL calculations based on U.S. Census Bureau data, 2009 Annual Survey of State Government Tax
Collections
30
National Conference of State Legislatures

31. State Reliance on Major Tax Sources: Selective Sales (2009)
Rank State Amount
UNITED STATES 16.0%
1 NEW HAMPSHIRE 39.0%
2 NEVADA 29.8%
3 TEXAS 25.8%
4 ALABAMA 25.7%
5 SOUTH DAKOTA 24.5%
6 ILLINOIS 24.0%
7 FLORIDA 23.9%
8 WEST VIRGINIA 23.3%
9 MONTANA 22.0%
10 RHODE ISLAND 22.0%
11 PENNSYLVANIA 21.9%
12 LOUISIANA 20.5%
13 OHIO 20.1%
14 VERMONT 20.0%
15 WASHINGTON 18.7%
16 KENTUCKY 18.5%
17 MAINE 18.0%
18 INDIANA 17.8%
19 MINNESOTA 17.4%
20 WISCONSIN 17.4%
21 MISSISSIPPI 17.1%
22 DELAWARE 16.9%
23 NORTH CAROLINA 16.9%
24 CONNECTICUT 16.5%
25 SOUTH CAROLINA 16.3%
26 TENNESSEE 15.7%
27 IOWA 15.3%
28 ARIZONA 15.2%
29 MISSOURI 15.2%
30 MARYLAND 15.1%
31 MICHIGAN 15.0%
32 HAWAII 14.1%
33 NEW YORK 14.1%
34 NORTH DAKOTA 13.9%
35 COLORADO 13.5%
36 ARKANSAS 13.2%
37 VIRGINIA 13.2%
38 NEW JERSEY 13.0%
31
National Conference of State Legislatures

32. State Reliance on Major Tax Sources: Selective Sales (2009)
Rank State Amount
39 NEBRASKA 12.8%
40 NEW MEXICO 12.5%
41 KANSAS 12.2%
42 OKLAHOMA 12.2%
43 UTAH 12.1%
44 IDAHO 11.6%
45 GEORGIA 10.5%
46 MASSACHUSETTS 10.4%
47 OREGON 10.0%
48 CALIFORNIA 7.3%
49 ALASKA 4.9%
50 WYOMING 4.7%
Source: NCSL calculations based on U.S. Census Bureau data, 2009 Annual Survey of State Government Tax
Collections
32
National Conference of State Legislatures

33. State Reliance on Major Tax Sources: Corporation Net Income (2009)
Rank State Amount
UNITED STATES 5.6%
1 NEW HAMPSHIRE 23.2%
2 ALASKA 12.8%
3 CALIFORNIA 9.4%
4 ILLINOIS 9.4%
5 MASSACHUSETTS 9.2%
6 NEW JERSEY 8.8%
7 WEST VIRGINIA 8.8%
8 TENNESSEE 7.8%
9 DELAWARE 7.4%
10 MONTANA 6.8%
11 NEW YORK 6.8%
12 LOUISIANA 6.1%
13 ALABAMA 5.9%
14 PENNSYLVANIA 5.8%
15 FLORIDA 5.7%
16 INDIANA 5.6%
17 KANSAS 5.5%
18 NORTH DAKOTA 5.4%
19 ARIZONA 5.3%
20 MARYLAND 5.0%
21 MISSISSIPPI 5.0%
22 NEBRASKA 5.0%
23 ARKANSAS 4.6%
24 IDAHO 4.5%
25 MINNESOTA 4.5%
26 UTAH 4.5%
27 NORTH CAROLINA 4.4%
28 GEORGIA 4.3%
29 WISCONSIN 4.3%
30 NEW MEXICO 4.2%
31 OKLAHOMA 4.2%
32 RHODE ISLAND 4.2%
33 MAINE 4.1%
34 KENTUCKY 4.0%
35 VIRGINIA 3.9%
36 COLORADO 3.8%
37 IOWA 3.8%
38 SOUTH DAKOTA 3.7%
33
National Conference of State Legislatures

34. State Reliance on Major Tax Sources: Corporation Net Income (2009)
Rank State Amount
39 OREGON 3.5%
40 VERMONT 3.5%
41 CONNECTICUT 3.4%
42 SOUTH CAROLINA 3.1%
43 MICHIGAN 2.8%
44 MISSOURI 2.7%
45 OHIO 2.2%
46 HAWAII 1.7%
NEVADA X
TEXAS X
WASHINGTON X
WYOMING X
Source: NCSL calculations based on U.S. Census Bureau data, 2009 Annual Survey of State Government Tax
Collections
34
National Conference of State Legislatures

35. State Reliance on Major Tax Sources: Property (2009)
Rank State Amount
UNITED STATES 1.8%
1 VERMONT 36.4%
2 NEW HAMPSHIRE 18.5%
3 WASHINGTON 10.9%
4 WYOMING 10.4%
5 MICHIGAN 9.9%
6 ARKANSAS 9.8%
7 MONTANA 9.8%
8 ARIZONA 7.4%
9 KENTUCKY 5.3%
10 MARYLAND 4.6%
11 MINNESOTA 4.2%
12 ALABAMA 3.8%
13 NEVADA 3.7%
14 CALIFORNIA 2.3%
15 ALASKA 2.2%
16 NEW MEXICO 1.3%
17 KANSAS 1.2%
18 MAINE 1.2%
19 WISCONSIN 0.9%
20 MISSISSIPPI 0.8%
21 LOUISIANA 0.6%
22 GEORGIA 0.5%
23 MISSOURI 0.3%
24 OREGON 0.3%
25 ILLINOIS 0.2%
26 PENNSYLVANIA 0.2%
27 VIRGINIA 0.2%
28 INDIANA 0.1%
29 NORTH DAKOTA 0.1%
30 RHODE ISLAND 0.1%
31 SOUTH CAROLINA 0.1%
32 WEST VIRGINIA 0.1%
33 FLORIDA 0.0%
33 MASSACHUSETTS 0.0%
33 NEBRASKA 0.0%
33 NEW JERSEY 0.0%
COLORADO X
CONNECTICUT X
35
National Conference of State Legislatures

36. State Reliance on Major Tax Sources: Property (2009)
Rank State Amount
DELAWARE X
HAWAII X
IDAHO X
IOWA X
NEW YORK X
NORTH CAROLINA X
OHIO X
OKLAHOMA X
SOUTH DAKOTA X
TENNESSEE X
TEXAS X
UTAH X
Source: NCSL calculations based on U.S. Census Bureau data, 2009 Annual Survey of State Government Tax
Collections
36
National Conference of State Legislatures