Snapshot of states' tax climates in new booklet

So many states have changed their taxes this year that the annual "Facts and Figures" handbook had to be updated midyear, a first since the Tax Foundation began releasing the report in 1941.

The booklet provides a snapshot of the states and how they compare to each other in terms of individual and corporate income tax rates, business tax climes, tax burdens, what states spend per capita and more.

In a phone conference with reporters discussing trends Wednesday, staffers said dramatic changes include enactment of "millionaire taxes" in Hawaii, Oregon and New Jersey, cigarette tax increases in 10 states, and tax cuts in Maine, North Dakota and Vermont.

In a conference call explaining some of the changes, economist Mark Robyn decried the trend toward income tax increases that target high-income people, pointing out that while states try to use them to solve budget woes, it's a "troubling trend." Not only does it put a large burden on a small segment of the population, but it is also a very unreliable source of income and a short-term solution to a serious problem.

Even states without dramatic changes, like Utah, paint an interesting picture of the tax and business landscape.

Here's a peek at Utah, by the numbers:

— Utah ranks 45th in per capita income, at $35,971.

— Tax Freedom Day in Utah — when you quit working to pay taxes and can start keeping the money — falls on the national day, April 13. The earliest state is Mississippi on March 29. The latest is Connecticut, April 30.

— Only one state, New Mexico, is better than Utah when it comes to property taxes for business.

— Utah is No. 23 in terms of sales tax favorable to business, while it ranks No. 11 in terms of business tax climate.

— The Beehive State comes in No. 26 for general sales tax collections per capita, at $748.

— Utah has by far the most people per household by state, at 3.11 in 2007. The next closest is Hawaii at 2.84.

The entire midyear report is online at www.taxfoundation.org.

e-mail: lois@desnews.com