Florida
State income tax: 0 percent
State sales tax: 6 percent
Per capita property tax: $1,507
This retiree haven imposes no individual income tax, but comes in at number 5 on the list because it requires companies to pay an alternative minimum tax, which mirrors the federal AMT. Like many states this year, Florida is actually facing a budget surplus, and Going into 2014, Florida is in the enviable position of having a $1 billion budget surplus, and lawmakers are looking at dozens of new measures to reduce fees and taxes.
