The states with the lowest tax burden, defined as the proportion of total personal income residents pay in state and local taxes, are:
1. Alaska, 4.94 percent
2. Delaware, 5.68 percent
3. Tennessee, 6.47 percent
4. Florida, 6.64 percent
5. New Hampshire, 7.07 percent
Source: WalletHub. Alabama ranked 8th lowest at 7.24 percent and Georgia ranked 16th lowest at 8.09 percent. The median state and local tax burden was about 8.6 percent of personal income.