没有州税的地方物业税一定高。
* Alaska – no personal tax, but has a state corporate income tax.
* Florida – no personal income tax, but has a corporate income tax (at a 5% rate). The state once had a tax on "intangible personal property" held on the first day of the year (stocks, bonds, mutual funds, money market funds, etc.), but it was abolished at the start of 2007.
* Nevada – has no personal or corporate income tax. Nevada gets most of its revenue from gambling taxes.
* New Hampshire – has an Interest and Dividends Tax of 5%, and a Business Profits Tax of 8.5%.[6]
* South Dakota – no personal income tax, but has a state corporate income tax on financial institutions.
* Tennessee – does have tax on income (at a 6% rate) received from stocks and bonds not taxed ad valorem (Tenn Const Art II, §28). In 1932, the Tennessee Supreme Court struck down a broad-based personal income tax that had passed the General Assembly [Evans v. McCabe]. However, a number of Attorneys General have recently opined that, if properly worded, an income tax would be found constitutional by today's court. This is due to a 1971 constitutional amendment. (see Tenn. AG Op #99-217, Paul G. Summers [1])
* Texas – no personal income tax or corporate income tax. In May 2007, the legislature replaced the franchise tax with a gross margins tax on businesses (sole proprietorships and some partnerships were automatically exempt; corporations with receipts below a certain level were also exempt), which was amended in 2009 to increase the exemption level. The Texas Constitution places severe restrictions on passage of a personal income tax and use of its proceeds.
* Washington – no personal tax, but has a Business and Occupation Tax (B&O) on gross receipts, applied to "almost all businesses located or doing business in Washington." It varies from 0.138% for splitting dried peas to 1.6% for bigtime gambling.[7][8]
* Wyoming – has no personal or corporate income taxes.
http://en.wikipedia.org/wiki/State_income_tax#U.S._States_without_a_personal_income_tax
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