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When only state and local taxes are considered, however, Maine's taxpayers pay the highest average tax rate in the nation, while Connecticut falls to number 12.
The average state and local tax rate in Maine (13.3 percent) edges out New York's (13.1 percent) for the dubious distinction of having the highest state/local tax burden.
West Virginia and Hawaii rise most dramatically in the rankings of most-heavily taxed states. West Virginia, ranked only number 43 on total tax load, comes in at number 18 when its residents are measured solely by their state and local taxes. Hawaii moves from 27th to 3rd highest...
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