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Most & Least Taxing States 2012

By Bloomberg BNA - 2012-04-13T16:45:59Z

Photograph by Paul Sakuma/AP

Company Symbol % Change
15 of 53


Income tax: 3.4% (flat tax rate)
State sales tax: 7%
Property tax per capita: $1,089
Inheritance tax: See note*
Estate tax: None

Indiana has given Amazon a pass on collecting sales tax from residents -- it's benefited from the job growth and property tax contributions that stem from having three Amazon distribution centers. That pass is slated to end in 2014, when the state will begin collecting 7 percent sales tax. The state will phase out its inheritance tax over 10 years, beginning in 2013.

* Spouse transfer is tax-free; lineal-descendent transfer taxed at 1 to 10 percent; sibling or child in-law transfer taxed at 7 to 15 percent; all other transfers taxed at 10 to 20 percent.