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The 10 lowest-ranked, or worst, states in this years Index are: Index are: Rhode Island Hawaii Vermont Minnesota Maryland Massachusetts Connecticut California New York New Jersey Here are Californias individual tax rates from the Tax Foundation: Top Individual Income Tax Rate 13.3%See Full Study State Local Individual Income Tax Collections per Capita $3729 Rank: 1 State and Local Tax Burden 11.5% Rank: 43See Full Study Top Corporate Income Tax Rate 8.84% See Full Study State Business Tax Climate Index Ranking State Sales Tax Rate 7.25% Rank: 1See Full Study Average Local Sales Tax Rate 1.57% See Full Study Combined State and Average Local Sales Tax Rate 8.82% Rank: 7See Full Study State and Local General Sales Tax Collections per Capita $1498 Rank: 15 State Gasoline Tax Rate (cents per gallon) 68.15 Rank: 1 State Cigarette Tax Rate (dollars per 20-pack) $2.87 Rank: 12 The 10 best states in this years Index are: Index are: The absence of a major tax is a common factor among many of the top 10 states. As for Californias death tax, as Jon Coupal reported, for 35 years we havent had a death tax, until the narrow passage of Prop

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