Ivan Gillis

          NUMERICAL STATE TAX BURDEN RANKING

(AS PERCENT OF INCOME)

                  State                           Rank              As Percent of Income

Maine                                  1                         13.5 %

New York                             2                         12.9

Ohio                                     3                         12.0

Minnesota                           4                         11.9                     

Hawaii                                 5                         11.7

Nebraska                            6                         11.6

Wisconsin                           7                         11.6

Rhode Island                       8                         11.5

Connecticut                         9                         11.3

Vermont                              10                       11.1

Louisiana                            11                       11.0

Indiana                                 12                       11.0

Washington                         13                       10.9

Illinois                                   14                       10.9

California                            15                       10.9

Michigan                             16                       10.8

New Jersey                         17                       10.8

Kansas                                18                       10.7

Maryland                             19                       10.7

Kentucky                             20                       10.7

West Virginia                      21                       10.6

Utah                                     22                       10.5

North Caroline                    23                       10.5

Pennsylvania                      24                       10.4

Georgia                               25                       10.4

Iowa                                     26                       10.4

Arkansas                             27                       10.3

Massachusetts                   28                       10.3

Mississippi                         29                       10.2

South Caroline                   30                       10.2

Idaho                                    31                       10.2

Arizona                                32                       10.1

Wyoming                             33                       10.1

Missouri                              34                         9.9

Oregon                                35                         9.9

New Mexico                        36                         9.9

North Dakota                      37                         9.8

Colorado                             38                         9.8

Florida                                 39                         9.7

Oklahoma                           40                         9.6

Virginia                                41                         9.5

Montana                              42                         9.5

Nevada                                43                         9.5

Texas                                   44                         9.4

South Dakota                     45                         9.2

Tennessee                          47                         8.6

Delaware                            48                         8.4

New Hampshire                 49                         7.3

Alaska                                 50                         6.6

District of Columbia                                      12.8

Highest numerical ranking equals highest state tax burden.

The above chart shows that most states without state income are also low in the total tax burden.

Exceptions are:

Washington at number 13 in total taxes, and Florida at number 39.   The higher the state ranking the higher the total tax burden.

                  The states listed below have no state income tax.        

Alaska

Florida

Nevada
New Hampshire

South Dakota

Tennessee
Texas

Washington