Most & Least Taxing States 2013

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

Photograph by Getty Images

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North Dakota

Top income tax rate: 3.99%
Sales tax: 5%
Property tax per capita: $1,027

Buoyed by its oil boom, North Dakota collected 47 percent more in state taxes in 2012 than it did in 2011. Despite the increased revenue, North Dakota residents blocked a constitutional ban on property taxes. The state collects the nation's third-highest amount of severance tax (a tax on natural resources taken out of the ground). In 2012, that amounted to almost $3.2 billion, according to Census data. Those who want to retire in the Roughrider State will pay tax on Social Security income.