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High Quality Content by WIKIPEDIA articles! State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income, excise taxes, and user fees, some imposed directly on residents and other imposed indirectly. This table ranks the states of the United States on a per capita basis. Note, however, that this table does not necessarily reflect the actual tax burdens borne directly by individual persons or businesses in a state. For example, the direct state tax burden on individuals in Alaska is far lower than the table would indicate.