Most & Least Taxing States: 2014

By Rebecca Helmes of Bloomberg BNA - 2014-04-14T23:05:22Z

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With a comparatively low income tax, Arizona relies heavily on other levies. It gets a little more than 70 percent of its state and local tax collections from property tax and general sales taxes. Still, its tax revenue is lower than other states' -- it collects $4,812 per capita (as of 2011), ranking 49th out of 50. 

Arizona doesn't recognize the marriage of same-sex couples. The state instructs those who file joint federal returns to file state income tax returns as single filers and then requires an additional form to determine how to allocate joint income from the federal return.