in the handling of the economy. Agriculture As of 2012, there were 7,755 farms in Massachusetts encompassing a total of , averaging apiece. Greenhouse, floriculture, and sod products including the ornamental market make up more than one third of the state's agricultural output. Particular agricultural products of note also include cranberries, sweet corn and apples are also large sectors of production. Fruit cultivation is an important part of the state's agricultural revenues, and Massachusetts is the second-largest cranberry-producing state after Wisconsin. Taxation Depending on how it is calculated, state and local tax burden in Massachusetts has been estimated among U.S. states and Washington D.C. as 21st-highest (11.44% or $6,163 per year for a household with nationwide median income) or 25th-highest overall with below-average corporate taxes (39th-highest), above-average personal income taxes, (13th-highest), above-average sales tax (18th-highest), and below-average property taxes (46th-highest). In the 1970s, the Commonwealth ranked as a relatively high-tax state, gaining the pejorative nickname "Taxachusetts". This was followed by a round of tax limitations during the 1980s—a conservative period in American politics—including Proposition 2½. As of January 1, 2020, Massachusetts has a flat-rate personal income tax of 5.00%, after a 2002 voter referendum to eventually lower the rate to 5.0% as amended by the legislature. There is a tax exemption for income below a threshold that varies from year to year. The corporate income tax rate is 8.8%, and the short-term capital gains tax rate is 12%. An unusual provision allows filers to voluntarily pay at the pre-referendum 5.85% income tax rate, which is done by between one and two thousand taxpayers per year. The state imposes a 6.25% sales tax on retail sales of tangible personal property—except for groceries, clothing (up to $175.00), and periodicals. The sales tax is charged on clothing that costs more than $175.00, for the amount exceeding $175.00. Massachusetts also charges a use tax when goods are bought from other states and the vendor does not remit Massachusetts sales tax; taxpayers report and pay this on their income tax forms or dedicated forms, though there are "safe harbor" amounts that can be paid without tallying up actual purchases (except for purchases over $1,000). There is no inheritance tax and limited Massachusetts estate tax related to federal estate tax collection. Energy Massachusetts's electricity generation market was made competitive in 1998, enabling retail customers to change suppliers without changing utility companies. In 2018, Massachusetts consumed 1,459trillion