Table 17
State-only Taxes Per Capita, 1997
Rank	State	Amt.		Rank	State	Amt.
1	Alaska	$2,659		27	Indiana	$1,552
2	Hawaii	$2,601		28	Nebraska	$1,538
3	Connecticut	$2,491		29	Vermont	$1,527
4	Minnesota	$2,395		30	Oklahoma	$1,526
5	Delaware	$2,381		31	Oregon	$1,525
6	Massachusetts	$2,175		32	Arizona	$1,500
7	Michigan	$2,080		33	Arkansas	$1,497
8	Washington	$1,997		34	Mississippi	$1,471
9	Wisconsin	$1,970		35	Ohio	$1,468
10	NEW YORK	$1,922		36	Utah	$1,462
11	California	$1,911		37	Georgia	$1,456
12	Nevada	$1,809		38	Missouri	$1,447
13	New Mexico	$1,793		39	Florida	$1,439
14	New Jersey	$1,790		40	Montana	$1,433
15	Kentucky	$1,745		41	South Carolina	$1,431
16	North Carolina	$1,701		42	Virginia	$1,430
17	Maryland	$1,689		43	Wyoming	$1,380
18	Rhode Island	$1,666		44	Colorado	$1,359
19	North Dakota	$1,660		45	Louisiana	$1,297
20	Iowa	$1,643		46	Alabama	$1,270
21	Kansas	$1,630		47	Tennessee	$1,233
22	Maine	$1,626		48	Texas	$1,184
23	Idaho	$1,620		49	South Dakota	$1,041
24	Pennsylvania	$1,612		50	New Hampshire	$780
25	West Virginia	$1,600		U.S. Average		$1,660
26	Illinois	$1,559		N.Y.S. % above avg.		15.8%
Source: U.S. Census Bureau
Data, for state fiscal years ending in 1997, do not show impact of major New York tax reductions taking effect in following years.