A state's taxes are determine by

Taxes are incorporated into the State related to the values and objectives advocated by the Constitution. The US tax structure is decentralized more heavily on the expenditure side than on the revenue side, which highlights the importance of intergovernmental transfers and issues regarding US federalism.

The US tax system and its structure reflect the federal nature of the country, presenting a tax specialization by the level of government, being: the income the federal tax base; the consumption, the state, and the property the basis of the local taxation. In the consolidated context, the predominant taxes are Income Tax, payroll tax (social security contribution) and taxes on sales (consumption).