From the AICPA cpa2biz web site I found an article written by Blake Christian, CPA on the real state and local tax burden.  As CPAs we appreciate what the numbers tell us.  These numbers are startling.

In a 2005 study conducted by University of Southern California professor, Charles W. Swenson:  "Effective Tax Rates For The States:  1991–2002, "Swenson quantified that the average U.S. company's combined SALT burden increased from 18.16 percent in 1991 to 25.43 percent in 2002.  The 2002 range of effective combined SALT rates ranged from a low of 7.89 percent in South Dakota to a high of 39.4 percent in Michigan.

Swenson's study further broke down the combined SALT burden by type of tax and leading the way was property taxes (37% combined state and local), corporate income tax at 30 percent, Occupation and Business Licenses at 19 percent and the balance a variety of other fees.  Note: The aforementioned components are not marginal or effective rates, but the allocable percentages making up the combined SALT burden.

The lowest effective corporate income tax rates in 2002 were found in tax-exempt Nevada, Texas and Washington State. The highest effective tax rates were found in California (10.13%), Delaware (10.29 percent), West Virginia (13.0%), Michigan (17.01%) and a whopping 22.10 percent in New Hampshire.

Please visit State Tax Burden for the complete article.