Big Five: What are the states with the lowest taxes?

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"