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Most & Least Taxing States 2013

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

Photograph by Getty Images

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South Dakota

Sales tax: 4%
Property tax per capita: $1,142

South Dakota is one of seven states that don't tax income. With taxes low in the sparsely populated state, South Dakota collected less state tax than any other -- about $1.5 billion in 2012, according to Census data. The state is one of seven that do not offer a sales tax break on purchases of groceries. Nevertheless, its combined state and local sales tax of 5.82 percent is among the lowest of the states. Tourists will shoulder a bigger tax burden starting in 2013, when tourism taxes became permanent.