# Capital Gains Tax HQ

> 14 capital gains treatments quoted word for word from 6 US taxing authorities' own published pages and state constitutions, each with the page it is on and the date it was read, plus 22 recorded absences naming what a page does not say.

## Key facts

- Every cell is a verbatim quotation from a taxing authority's own page or a state constitution, or a recorded absence; nothing is paraphrased and no rate appears that the cited page does not carry.
- 14 of 36 questions across 6 jurisdictions are answered by a quotation; the other 22 are recorded absences naming the page that was read.
- This is not tax advice: no page recommends a course of action, and the site states no rule about tax in its own voice.
- Every source page is kept as text as it read on the day it was read, so any quotation here can be checked against it.

## Key pages

- [The US capital gains tax record](https://capitalgainstaxhq.com/tax/): every jurisdiction, every question, quoted and dated
- [Work out the tax on a capital gain](https://capitalgainstaxhq.com/capital-gains-tax-calculator/): how to read your own state's primary guidance on a gain
- [United States](https://capitalgainstaxhq.com/tax/united-states/): what this authority publishes about each capital gains question, quoted
- [California](https://capitalgainstaxhq.com/tax/california/): what this authority publishes about each capital gains question, quoted
- [Washington](https://capitalgainstaxhq.com/tax/washington/): what this authority publishes about each capital gains question, quoted
- [Texas](https://capitalgainstaxhq.com/tax/texas/): what this authority publishes about each capital gains question, quoted
- [Florida](https://capitalgainstaxhq.com/tax/florida/): what this authority publishes about each capital gains question, quoted
- [New Jersey](https://capitalgainstaxhq.com/tax/new-jersey/): what this authority publishes about each capital gains question, quoted
- [Ask an adviser](https://capitalgainstaxhq.com/quote/): send the state and the asset and get a written answer from a tax adviser

## Data

- Download (CSV, every jurisdiction and every taxable event): https://capitalgainstaxhq.com/tax/us-capital-gains-tax-record.csv
- Download (CSV, United States coverage): https://capitalgainstaxhq.com/tax/united-states.csv
- Download (CSV, California coverage): https://capitalgainstaxhq.com/tax/california.csv
- Download (CSV, Washington coverage): https://capitalgainstaxhq.com/tax/washington.csv
- Download (CSV, Texas coverage): https://capitalgainstaxhq.com/tax/texas.csv
- Download (CSV, Florida coverage): https://capitalgainstaxhq.com/tax/florida.csv
- Download (CSV, New Jersey coverage): https://capitalgainstaxhq.com/tax/new-jersey.csv
- Methodology: Every cell is one sentence from the taxing authority's own page or from the state constitution, quoted verbatim with the URL and the date the page was read, or a recorded absence naming what that page does not say. Each quote is proven mechanically: the reduced text of every source page is committed to this repository, and each quote must be a byte-exact substring of it. No rate is taken from a secondary summary and no figure is this site's estimate.
- Source: California Franchise Tax Board - Capital gains and losses: https://www.ftb.ca.gov/file/personal/income-types/capital-gains-and-losses.html
- Source: Florida Constitution, Article VII, Section 5: https://www.flsenate.gov/Laws/Constitution
- Source: IRS - Like-kind exchanges, real estate tax tips: https://www.irs.gov/businesses/small-businesses-self-employed/like-kind-exchanges-real-estate-tax-tips
- Source: IRS - Net Investment Income Tax: https://www.irs.gov/individuals/net-investment-income-tax
- Source: IRS - Topic no. 409, Capital gains and losses: https://www.irs.gov/taxtopics/tc409
- Source: IRS - Topic no. 701, Sale of your home: https://www.irs.gov/taxtopics/tc701
- Source: New Jersey Division of Taxation - Capital Gains: https://www.nj.gov/treasury/taxation/njit9.shtml
- Source: Texas Constitution, Article 8 (Taxation and Revenue): https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Source: Washington Department of Revenue - Capital gains tax: https://dor.wa.gov/taxes-rates/other-taxes/capital-gains-tax

## Citation

Cite as: "Capital Gains Tax HQ US Capital Gains Tax Record", https://capitalgainstaxhq.com/tax/ (updated 2026-09-11).

## About

- Operated by Joseph Ellul. Contact: contact@capitalgainstaxhq.com
- By submitting you agree Capital Gains Tax HQ shares your question with tax advisers who may reply with a written answer and a fee.