The Tax Foundation has released a chart detailing state income tax collections per capita for calendar year 2011.

Heading the list was New York, with its high marginal tax rates and wealthy tax base; the Empire State collected an average of $1,864 per resident.

Among the other highest per-capita states for income tax:

  • Connecticut ($1,808 per resident);
  • Massachusetts ($1,765 per resident);
  • Oregon ($1,425 per resident); and,
  • Minnesota ($1,404 per resident).

Arizona collected the least income tax per capita ($444 per resident) of states that levied an income tax on wage income. Among other such states:

  • Alabama ($583 per resident);
  • Louisiana ($527 per resident);
  • New Mexico ($514 per resident); and,
  • Mississippi ($487 per resident).

At the bottom of the list were seven states with no state income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming.