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Most & Least Taxing States 2013

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

Photograph by Tomohiro Ohsumi/Bloomberg

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Top income tax rate: 11%
Sales tax: 4%
Property tax per capita: $1,028
Estate tax: 0.8% to 16% with $5.25 million exemption

Hawaii has the second-highest income tax rate in the country. In 2010, Hawaii reinstated its estate tax for those who died after April 30, 2010. The state is one of seven that impose the full sales tax rate on groceries, according to Bloomberg BNA. Still, Hawaii's combined state and local sales tax rate of 4.35 percent places it near the bottom of the pack.