• Oklahomans pay the 41st lowest state and local taxes and fees per capita among the 50 states;
   
• Oklahomans pay $2,359 per capita annually in state and local taxes and fees or $457 less than the 50 state average and $353 less than the 50 state median;
   
• The 50 state average tax and fee burden is $2,816. The 50 state median tax and fee burden is $2,712;
   
• The states surrounding Oklahoma pay an average of $2,489 annually in per capita taxes and fees;

• State and local government in Oklahoma spends 36% more of its budget on highways than the national average;
   
• State and local government in Oklahoma spends 3% more of its budget on highways than the regional average;
   
• 9.37% of state and local government spending in Oklahoma goes to highways. Nationally, only 6.86% percent of spending is devoted to highways;

In the Budget Reconciliation Act of 1993, Congress provided income tax incentives to businesses located on Indian reservations. The way the term "Indian reservations" was used in the bill caused confusion as to Congressional intent. To resolve this issue, Congress further defined "reservations" and portions of Oklahoma that qualify as reservations in the Taxpayer Relief Act of 1997. With this latest action, Congress has made certain its intent for application of these tax incentives in Oklahoma.