10) Texas
State income tax: none
State sales tax: 6.25 percent
Per capita property tax: $1,555
Texas makes it into the top 10 because it lacks a state income tax. It doesn’t get a perfect score for income tax, however, because it levies gross receipts taxes on LLCs and S corporations, which are generally taxed at the individual level. It doesn’t rank in the top half of states for its corporate, sales or property taxes.
