North Carolina
Top State Income Tax Rate: 7.75 percent
Sales tax: 4.75 percent
Property tax per capita: $902
While the state ranks near the bottom right now, its position will likely change going forward. Starting this year, North Carolina will change its income tax policy from a graduated bracket system with a top rate of 7.75 percent, to a simpler structure with a flat rate of 5.8 percent in 2014 and 5.75 percent in 2015. That and other changes to corporate and estate tax policy will likely move the Tar Heel State into the top half of the rankings in 2015.
