STATE AND LOCAL TAX BURDENS, 2002

Rank, Taxes per Capita	State	State and Local Taxes per Capita	Rank, Taxes per $1,000 Personal Income	State and Local Taxes Per $1,000 Personal Income
1	NEW YORK	$4,645	1	$131
2	Connecticut	4,373	27	104
3	New Jersey	4,038	21	104
4	Massachusetts	3,721	40	96
5	Minnesota	3,673	7	113
6	Maryland	3,646	20	104
7	Wyoming	3,644	3	122
8	Maine	3,507	2	130
9	California	3,440	17	106
10	Wisconsin	3,421	5	117
11	Hawaii	3,416	4	121
12	Rhode Island	3,392	6	114
13	Delaware	3,334	15	107
14	Illinois	3,303	29	101
15	Alaska	3,229	28	103
16	Washington	3,216	32	101
17	Vermont	3,190	12	111
18	Ohio	3,170	11	111
19	Colorado	3,088	45	92
20	Nebraska	3,077	14	108
21	Pennsylvania	3,052	31	101
22	Michigan	3,051	25	104
23	Virginia	3,037	43	95
24	Nevada	2,968	30	101
25	Kansas	2,941	26	104
26	Iowa	2,837	24	104
27	New Hampshire	2,825	49	85
28	Georgia	2,816	34	100
29	Indiana	2,759	33	100
30	North Dakota	2,727	18	105
31	Louisiana	2,722	10	111
32	North Carolina	2,718	35	100
33	Texas	2,713	42	95
34	Florida	2,686	44	94
35	Missouri	2,667	39	96
36	Arizona	2,650	19	104
37	Kentucky	2,636	16	106
38	New Mexico	2,634	9	111
39	Utah	2,599	13	108
40	West Virginia	2,571	8	112
41	Oregon	2,558	46	91
42	Oklahoma	2,516	37	100
43	Idaho	2,451	36	100
44	South Dakota	2,423	47	90
45	Arkansas	2,387	22	104
46	South Carolina	2,376	41	96
47	Montana	2,346	38	98
48	Mississippi	2,275	23	104
49	Tennessee	2,241	50	84
50	Alabama	2,170	48	88
U.S. average		$3,149		$104
N.Y.S. above avg.		48%		26%
Source: U.S. Census Bureau; calculations by The Public Policy Institute

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