http://articles.moneycentral.msn.com/Taxes/Advice/TheBestAndWorstStatesForTaxes.aspx?page=2
Sales Gas/gal. Cig./pack Beer/gal. State burden Rank State/Fed. burden Rank
Connecticut 6.00% $0.44 $2.00 $0.20 12.20% 8 38.30% 1
New York 4.00% $0.41 $1.50 $0.11 13.80% 3 37.10% 2
New Jersey 7.00% $0.15 $2.58 $0.12 11.60% 10 35.60% 3
Nevada 6.50% $0.33 $0.80 $0.16 10.10% 36 35.20% 4
Vermont 6.00% $0.20 $1.79 $0.27 14.10% 1 35.10% 5
Rhode Island 7.00% $0.31 $2.46 $0.10 12.70% 4 35.10% 6
Massachusetts 5.00% $0.24 $1.51 $0.11 10.60% 28 34.40% 7
California 7.30% $0.46 $0.87 $0.20 11.50% 12 34.30% 8
Washington 6.5%* $0.36 $2.03 $0.26 11.10% 16 34.00% 9
Maine 5.00% $0.29 $2.00 $0.35 14.00% 2 33.90% 10
Minnesota 6.50% $0.22 $1.49 $0.15 11.50% 11 33.90% 11
Florida 6.00% $0.33 $0.34 $0.48 10.00% 38 33.60% 12
Wisconsin 5.00% $0.33 $1.77 $0.06 12.30% 7 33.30% 13
Illinois 6.30% $0.40 $0.98 $0.19 10.80% 22 33.20% 14
Maryland 6.00% $0.24 $2.00 $0.09 10.80% 23 33.10% 15
Hawaii 4%* $0.33 $1.80 $0.93 12.40% 6 33.00% 16
Virginia 5.00% $0.20 $0.30 $0.26 10.20% 33 32.90% 17
Ohio 5.5%* $0.28 $1.25 $0.18 12.40% 5 32.40% 18
Wyoming 4.00% $0.14 $0.60 $0.02 9.50% 42 32.10% 19
Pennsylvania 6.00% $0.32 $1.35 $0.08 10.80% 24 31.90% 20
Michigan 6.00% $0.36 $2.00 $0.20 11.20% 14 31.90% 21
Nebraska 5.50% $0.24 $0.64 $0.31 11.90% 9 31.80% 22
Colorado 2.90% $0.22 $0.84 $0.08 10.40% 30 31.80% 23
N. Carolina 4.30% $0.30 $0.35 $0.53 11.00% 19 31.30% 24
Arizona 5.6%* $0.19 $2.00 $0.16 10.30% 31 31.30% 25
Delaware none* $0.23 $1.15 $0.16 8.80% 47 31.20% 26
Kansas 5.30% $0.25 $0.79 $0.18 11.20% 15 31.00% 27
Georgia 4.00% $0.26 $0.37 $0.48 10.30% 32 30.90% 28
New Hampshire none* $0.20 $1.08 $0.30 8.00% 49 30.80% 29
Indiana 6.00% $0.32 $1.00 $0.12 10.70% 25 30.80% 30
Oregon none $0.25 $1.18 $0.08 10.00% 37 30.70% 31
Arkansas 6.00% $0.22 $0.59 $0.21 11.30% 13 30.70% 32
Iowa 5.00% $0.22 $1.36 $0.19 11.00% 18 30.60% 33
Kentucky 6%* $0.19 $0.30 $0.08 10.90% 20 30.40% 34
S. Carolina 6.00% $0.17 $0.07 $0.77 10.70% 26 30.30% 35
Utah 4.70% $0.25 $0.70 $0.41 10.70% 27 30.30% 36
N. Dakota 5.00% $0.23 $0.44 $0.16 9.90% 39 30.20% 37
Missouri 4.20% $0.18 $0.17 $0.06 10.10% 34 30.20% 38
Montana none $0.28 $1.70 $0.14 9.70% 41 29.80% 39
West Virginia 6.00% $0.32 $0.55 $0.18 10.90% 21 29.80% 40
Texas 6.25%* $0.20 $1.41 $0.19 9.30% 43 29.80% 41
Idaho 6.00% $0.25 $0.57 $0.15 10.10% 35 29.60% 42
S. Dakota 4.00% $0.24 $1.53 $0.27 9.00% 44 29.30% 43
Louisiana 4.00% $0.20 $0.36 $0.32 11.00% 17 29.10% 44
New Mexico 5.00% $0.18 $0.91 $0.41 9.80% 40 28.80% 45
Tennessee 7.00% $0.21 $0.62 $0.14 8.50% 48 28.80% 46
Mississippi 7.00% $0.19 $0.18 $0.43 10.50% 29 28.10% 47
Alaska none $0.08 $2.00 $1.07 6.60% 50 28.10% 48
Alabama 4.00% $0.20 $0.43 $1.05 8.80% 46 28.00% 49
Oklahoma 4.50% $0.17 $1.03 $0.40 9.00% 45 27.80% 50
*State collects Gross Receipts Tax applied before retail level.