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Most & Least Taxing States: 2014

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

Photograph by Chris Hondros/Getty Images

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Income tax rates cited in the slideshow are based on the highest rate in the state. State sales tax rates don't include local sales tax rates unless noted. Property tax statistics are derived from a Tax Foundation analysis of fiscal 2011 U.S. census data.

Inheritance taxes are based on the value of property passed to heirs. The tax rate applied is often based on the degree to which the beneficiary is related to the deceased. Estate taxes are based on the value of the estate of the person who died. Liability for the tax is triggered if the estate's value exceeds a threshold set by the state.

For more details on state taxes, Bloomberg BNA's State Tax Essentials ($55) can be ordered here, the Federal Tax Essentials book ($55) can be found here and a $24.99 e-book version of it is here.