| Table 16:
State and Local Taxes Per Capita, 1997 |
|||||
| Rank | State | Amt. | Rank | State | Amt. |
| 1 | NEW YORK | $4,671 | 27 | Missouri | $2,747 |
| 2 | Connecticut | 4,618 | 28 | North Carolina | 2,739 |
| 3 | New Jersey | 3,660 | 29 | Georgia | 2,727 |
| 4 | Minnesota | 3,638 | 30 | Vermont | 2,704 |
| 5 | Hawaii | 3,539 | 31 | New Hampshire | 2,699 |
| 6 | Nevada | 3,465 | 32 | Utah | 2,642 |
| 7 | Maryland | 3,431 | 33 | Texas | 2,580 |
| 8 | Massachusetts | 3,427 | 34 | Kentucky | 2,568 |
| 9 | Wisconsin | 3,340 | 35 | Montana | 2,546 |
| 10 | Washington | 3,309 | 36 | Idaho | 2,529 |
| 11 | Oregon | 3,263 | 37 | Indiana | 2,526 |
| 12 | Illinois | 3,229 | 38 | North Dakota | 2,479 |
| 13 | Colorado | 3,184 | 39 | South Dakota | 2,396 |
| 14 | Delaware | 3,141 | 40 | New Mexico | 2,365 |
| 15 | Michigan | 3,124 | 41 | Mississippi | 2,313 |
| 16 | Virginia | 3,056 | 42 | Arkansas | 2,257 |
| 17 | Kansas | 3,038 | 43 | South Carolina | 2,235 |
| 18 | California | 3,034 | 44 | Wyoming | 2,223 |
| 19 | Rhode Island | 3,017 | 45 | Oklahoma | 2,206 |
| 20 | Pennsylvania | 3,013 | 46 | Alaska | 2,142 |
| 21 | Ohio | 3,010 | 47 | West Virginia | 2,119 |
| 22 | Iowa | 3,009 | 48 | Tennessee | 2,114 |
| 23 | Nebraska | 2,991 | 49 | Louisiana | 2,090 |
| 24 | Florida | 2,886 | 50 | Alabama | 2,060 |
| 25 | Arizona | 2,875 | U.S. Average | $3,078 | |
| 26 | Maine | 2,747 | N.Y.S. % above avg. | 51.8% | |
| Source: Tax Foundation | |||||
| Table 15 | Table 17 |