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9 min read State and Local Tax Collections Per Capita by State, 2026 Tax collections vary widely by state, making per capita collections figuresa measure of collections per personespecially useful, as they allow comparisons across differences in tax rates and bases, economic capacities, and policy decisions that impact the size and scope of government

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The revenue is sometimes used to fund other criminal activities, the ATF wrote in a report on cigarette smuggling this year

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