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Most & Least Taxing States 2012

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

Photograph by Joel Sartore/National Geographic

Company Symbol % Change
28 of 53


Income tax: 6.84%
State sales tax: 5.5%
Property tax per capita: $1,399
Inheritance tax: See note*
Estate tax: None

Nebraska has the highest cell-phone tax in the country, at an average state-and-local cumulative rate of 18.64 percent as of July 2010, according to the Tax Foundation. It ranks 16th in the nation for property tax per capita. The income tax is also high and Nebraska taxes Social Security income.

*Transfer to a spouse or charitable organization is tax-free; transfer to descendants and siblings taxed at 1 percent; transfers to aunts, uncles, nieces and nephews taxed at 13 percent. All other transfers taxed at 18 percent.