田纳西州在税收上领先

　　根据一份报告，美国综合税率至高的5个州分别是：田纳西州9.44%，加州9.08%，亚利桑那州9.01%，路易斯安那州8.69%和华盛顿州8.64%。

The five states with the highest combined state and local tax rates are Tennessee at 9.44 percent, California at 9.08 percent, Arizona at 9.01 percent, Louisiana at 8.69 percent and Washington at 8.64 percent, according to a new report.

The report, by Kail Padgitt of the Tax Foundation, also ranked the states with the lowest combined state and local tax rates, among those states with a state-level general sales tax. The five with the lowest combined rates are Hawaii at 4.35 percent, Maine at 5 percent, Virginia at 5 percent, South Dakota at 5.22 percent, and Wyoming at 5.3 percent.

Five states lack a general statewide sales tax: Alaska, Delaware, Montana, New Hampshire and Oregon. Four of them prohibit local-option taxes as well, so they have a combined rate of zero.