Source CNNMoney -- derived from August 2008 data
Rank State Income State and local taxes Rate
(per capita) (per capita)
1 New Jersey $56,116 $6,610 11.8%
2 New York $55,032 $6,419 11.7%
3 Connecticut $63,160 $7,007 11.1%
4 Maryland $52,709 $5,669 10.8%
5 Hawaii $46,512 $4,920 10.6%
6 California $47,706 $5,028 10.5%
7 Ohio $38,925 $4,049 10.4%
8 Vermont $42,626 $4,410 10.3%
8 District of Columbia $70,730 $7,308 10.3%
9 Wisconsin $40,953 $4,194 10.2%
10 Rhode Island $44,463 $4,533 10.2%
11 Pennsylvania $43,796 $4,463 10.2%
12 Minnesota $46,106 $4,688 10.2%
13 Idaho $36,492 $3,670 10.1%
14 Arkansas $33,395 $3,351 10.0%
15 Maine $38,309 $3,835 10.0%
16 Georgia $37,850 $3,735 9.9%
17 Nebraska $40,499 $3,983 9.8%
18 Virginia $47,666 $4,669 9.8%
19 Oklahoma $38,415 $3,761 9.8%
20 North Carolina $37,508 $3,663 9.8%
21 Kansas $40,784 $3,911 9.6%
22 Utah $35,971 $3,446 9.6%
23 Massachusetts $56,661 $5,377 9.5%
24 Delaware $44,889 $4,253 9.5%
25 Kentucky $34,339 $3,243 9.4%
26 Oregon $39,444 $3,719 9.4%
27 Michigan $39,273 $3,694 9.4%
28 Indiana $37,279 $3,502 9.4%
29 West Virginia $32,145 $3,000 9.3%
30 Illinois $46,693 $4,346 9.3%
31 Iowa $38,636 $3,589 9.3%
32 Missouri $38,084 $3,508 9.2%
33 North Dakota $39,612 $3,637 9.2%
34 Colorado $48,300 $4,359 9.0%
35 Washington $48,574 $4,334 8.9%
36 Mississippi $31,836 $2,834 8.9%
37 South Carolina $35,419 $3,127 8.8%
38 Alabama $36,372 $3,144 8.6%
39 New Mexico $36,031 $3,114 8.6%
40 Montana $36,793 $3,158 8.6%
41 Arizona $38,174 $3,244 8.5%
42 Louisiana $39,116 $3,286 8.4%
43 Texas $42,796 $3,580 8.4%
44 Tennessee $38,090 $3,160 8.3%
45 South Dakota $39,103 $3,079 7.9%
46 New Hampshire $48,033 $3,642 7.6%
47 Florida $46,293 $3,441 7.4%
48 Wyoming $53,163 $3,714 7.0%
49 Nevada $49,371 $3,245 6.6%
50 Alaska $44,872 $2,871 6.4%