Business Tax Burden as a Percentage of Private-Sector GDP in Arizona, Percentage Difference from the National Average, State and Local Government Taxes in Fiscal Year 2013
The overall business tax burden in Arizona in fiscal year 2013 was 8 percent higher than the national average. The two primary sources of revenue — the sales tax and the property tax — were substantially above the national average, with the sales tax burden 73 percent higher than average. All other business tax burdens were below average, by 21 percent to 63 percent. Among the furthest below average was the individual income tax, which is paid by owners of small businesses.