Most & Least Taxing States 2013

By Rebecca Helmes of Bloomberg BNA - 2013-04-19T17:41:14Z

Photograph by Dave Martin/AP Photo

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Top income tax rate: 5%
Sales tax: 4%
Property tax per capita: $539

Alabama is among the states with the lowest taxes collected per capita -- $1,801 per person for the 2011 fiscal year, according to U.S. Census data and the Tax Foundation. It also has the lowest state and local property tax collections per person. Beer drinkers don't get a break -- Alabama has the third-highest beer excise tax, at $1.05 per gallon. 

At least one obsolete tax law remains on the books -- a tax for Confederate veterans from the Civil War. The tax now supports the Confederate Memorial Park, which includes a museum (left).