The states with the lowest average state and local tax burdens, as a share of income, are:
1. Alaska, 7 percent
2. South Dakota, 7.6 percent
3. Tennessee, 7.7 percent
4. Louisiana, 7.8 percent
5. Wyoming, 7.8 percent
Alabama is eighth-lowest with average combined state and local taxes of 8.2 percent. Georgia is 18th lowest with an average combined rate of 9 percent.
Source: Tax Foundation. "State and Local Tax Burdens: All States, One Year, 1977 - 2010"