Wyoming
State sales tax: 4 percent
State income tax: none
Per capita property tax: $2,633
Despite relatively high property taxes, Wyoming still takes the top spot because of its lack of corporate or income taxes, and its low 4 percent sales tax rate. Looks like taxes in the Cowboy State are going to stay low: A recent report by the Mercatus Center at George Mason University ranked its overall fiscal condition second in the country (after Alaska).
