| Rank | State | Avg. State & Local Taxes | % Difference from National Avg. | Adj. Rank (based on Cost of Living Index) |
| 1 | Alaska | $2,993 | -47% | 5 |
| 2 | Delaware | $3,177 | -44% | 1 |
| 3 | Montana | $3,639 | -36% | 2 |
| 4 | Wyoming | $3,926 | -30% | 3 |
| 5 | Nevada | $4,107 | -27% | 7 |
| 6 | Tennessee | $4,183 | -26% | 4 |
| 7 | Idaho | $4,466 | -21% | 6 |
| 8 | South Carolina | $4,532 | -20% | 8 |
| 9 | California | $4,664 | -17% | 30 |
| 10 | Florida | $4,776 | -15% | 11 |
| 11 | Oregon | $4,854 | -14% | 32 |
| 12 | Alabama | $4,963 | -12% | 9 |
| 13 | Colorado | $4,971 | -12% | 12 |
| 14 | Utah | $5,040 | -11% | 10 |
| 15 | Arizona | $5,138 | -9% | 15 |
| 16 | South Dakota | $5,151 | -9% | 18 |
| 17 | New Hampshire | $5,245 | -7% | 31 |
| 18 | District of Columbia | $5,287 | -6% | 46 |
| 19 | Louisiana | $5,391 | -5% | 14 |
| 20 | Hawaii | $5,441 | -4% | 49 |
| 21 | North Dakota | $5,447 | -4% | 22 |
| 22 | West Virginia | $5,457 | -3% | 19 |
| 23 | North Carolina | $5,585 | -1% | 20 |
| 24 | Georgia | $5,600 | -1% | 17 |
| 25 | Oklahoma | $5,603 | -1% | 13 |
South Carolina Association of Taxpayers
South Carolina Association of Taxpayers 