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Most & Least Taxing States 2013

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

Photograph by Andrew Harrer/Bloomberg

Company Symbol % Change
49 of 54

Washington, D.C.

Top income tax rate: 8.95%
Sales tax: 6%
Property tax per capita: $3,106
Estate tax: 0.8% to 16% with a $1 million exemption

A top income tax rate of 8.95 percent applies to taxpayers with income over $350,000 from tax years 2012 through 2015. Were Washington, D.C., a state, it would have the highest state and local property tax per capita and highest income per capita, according to the Tax Foundation. Can't drink that away painlessly, either: The nation's capital raised the sales tax on off-premise alcoholic beverages to 10 percent on July 1, 2011.