Utah

Income tax: 5% (flat tax rate)
State sales tax: 4.7%
Property tax per capita: $823
Inheritance tax: None
Estate tax: None

In 2011, a big change in Utah taxation was an increase in the cigarette tax, from 69.5 cents per pack to $1.70 per pack. The state makes solid revenue on so-called sin taxes, including those on alcohol and a 10 percent tax on all businesses that feature nude performance.