| State-Local Tax Burdens, Calendar Year 2003 | |
| State | State/Local Taxes as a Percent of All Income |
| District of Columbia | 12.9% |
| Maine | 12.2% |
| New York | 12.0% |
| Minnesota | 11.0% |
| Rhode Island | 11.0% |
| Connecticut | 10.9% |
| Hawaii | 10.7% |
| Wisconsin | 10.7% |
| California | 10.6% |
| Utah | 10.6% |
| Ohio | 10.3% |
| Idaho | 10.2% |
| Vermont | 10.1% |
| Massachusetts | 9.9% |
| Arizona | 9.9% |
| Georgia | 9.9% |
| Nebraska | 9.8% |
| North Dakota | 9.8% |
| Washington | 9.8% |
| New Jersey | 9.8% |
| Kansas | 9.8% |
| National Average | 9.7% |
| New Mexico | 9.7% |
| Indiana | 9.7% |
| West Virginia | 9.7% |
| Mississippi | 9.6% |
| North Carolina | 9.5% |
| Iowa | 9.5% |
| Maryland | 9.5% |
| Louisiana | 9.5% |
| Michigan | 9.4% |
| Illinois | 9.4% |
| Kentucky | 9.4% |
| Colorado | 9.3% |
| Arkansas | 9.2% |
| Missouri | 9.2% |
| Oklahoma | 9.1% |
| Pennsylvania | 9.1% |
| Montana | 9.1% |
| South Carolina | 9.0% |
| Oregon | 9.0% |
| Virginia | 8.9% |
| Nevada | 8.9% |
| South Dakota | 8.5% |
| Wyoming | 8.5% |
| Florida | 8.4% |
| Alabama | 8.4% |
| Texas | 8.3% |
| Tennessee | 7.7% |
| Delaware | 7.3% |
| New Hampshire | 6.6% |
| Alaska | 5.5% |
| Source: Tax Foundation, 2003 | |