Most & Least Taxing States 2012

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

Photograph by Getty Images

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New Hampshire

Income tax: None
State sales tax: None
Property tax per capita: $2,317
Inheritance tax: None
Estate tax: None

The "Live Free or Die" state doesn't tax capital gains but does levy a 5 percent tax on interest and dividend income. New Hampshire relies on property taxes; according to Tax Foundation data, the state has the fourth-highest property tax per capita in the country.