Texas’ state and local tax burden is once again among the lowest in the nation according to the Tax Foundation’s annual ranking.

For 2010, Texans paid some $3,104 per capita in state and local taxes. The per-capita income of $39,142 yields a state-local tax burden of 7.9 percent, ranking the state 45th.

Top-ranked New York had a tax burden of $6,375 (12.8 percent). In New Jersey it’s $6,689 (12.4 percent). Third-ranked Connecticut has a tax burden of $6,984 (12.3 percent).

At the other end of the spectrum are Alaska with $3,214 (7 percent) and South Dakota at $3,035 (7.6 percent).

The burden is calculated by taking the total state and local taxes paid by state residents to both their own and other governments, then dividing by each state’s total income.

Source: Victoria Advocate