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Most & Least Taxing States 2012

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

Photograph by Walter Bibikow/Getty Images

Company Symbol % Change
41 of 53

South Carolina

Income tax: 7%
State sales tax: 6%
Property tax per capita: $963
Inheritance tax: None
Estate tax: None

South Carolina had the least tax collections per person in 2010 (the most recent year available), according to the Tax Foundation, including corporate taxes. Its estate tax was repealed in 2005 but will be revived for those dying in 2013 or afterward. While several states fight with Amazon over sales taxes they believe the retailer owes them, South Carolina is celebrating the 1,000 jobs the Internet giant is expected to bring to its residents. Last year the state brokered a deal in which the company agreed to locate a distribution center in the state in exchange for not being required to collect sales tax.