10. New Hampshire | State income tax: 5% on interest and dividends | Effective income tax rate: 0% | Average state and local sales tax: 0% | Average property tax: $2,296 per $100,000 in home value | Gas taxes and fees: 23.83 cents per gallon (Photo: Shutterstock)
9. Arizona | State income tax: 2.59% (on taxable income of $26,500 or less for single filers; $53,000 or less for joint filers) — 4.5% (on taxable income of over $159,000 for single filers; over $318,000 for joint filers) | Effective income tax rate: 2.77% for single filers; 3.24% for joint filers | Average state and local sales tax: 8.39% | Average property tax: $754 per $100,000 in home value | Gas taxes and fees: 19 cents per gallon (Photo: Shutterstock)
8. North Dakota | State income tax: 1.1% (on taxable income of $39,450 or less for single filers; $65,900 or less for joint filers) — 2.9% (on taxable income over $433,200) | Effective income tax rate: 1.1% for single filers; 1.58% for joint filers | Average state and local sales tax: 6.85% | Average property tax: $1,056 per $100,000 in home value | Gas taxes and fees: 23 cents per gallon (Photo: Shutterstock)
7. South Dakota | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 6.4% | Average property tax: $1,388 per $100,000 in home value | Gas taxes and fees: 30 cents per gallon (Photo: Shutterstock)
6. Washington | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 9.21% | Average property tax: $1,125 per $100,000 in home value | Gas taxes and fees: 49.4 cents per gallon (Photo: Shutterstock)

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5. Alaska | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 1.76% | Average property tax: $1,234 per $100,000 in home value | Gas taxes and fees: 14.66 cents per gallon (Photo: Shutterstock)
4. Florida | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 7.05% | Average property tax: $1,041 per $100,000 in home value | Gas taxes and fees: 41.99 cents per gallon (Photo: Shutterstock)
3. Tennessee | State income tax: 2% on interest and dividends | Effective income tax rate: 0% | Average state and local sales tax: 9.47% | $768 per $100,000 in home value | Average property tax: | Gas taxes and fees: 27.4 cents per gallon (Photo: Shutterstock)
2. Nevada | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 8.14% | Average property tax: $693 per $100,000 in home value | Gas taxes and fees: 33.78 cents per gallon (Photo: Shutterstock)
1. Wyoming | State income tax: None | Effective income tax rate: 0% | Average state and local sales tax: 5.32% | Average property tax: $635 per $100,000 in home value | Gas taxes and fees: 24 cents per gallon (Photo: Shutterstock)

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Anyone thinking of moving to another state might do well to examine Kiplinger’s latest list of tax-friendly states.

“This year’s tax filing season was more nerve racking than most — it was the first time Americans had to deal with all the federal tax code changes made by the 2017 tax reform law,” Kiplinger tax editor Rocky Mengle said in a statement.

“The shakeup also makes it harder to tell how a person’s state taxes line up with those of a similarly situated person in a neighboring state.”

To compile the 2019 list, Kiplinger editors used a formula to compare the tax burden in the 50 U.S. states and the District of Columbia. A state’s tax friendliness was the sum of several taxes, including the typically most significant ones: income tax, property tax, sales tax and fuel tax.

Six of the 10 tax-friendliest states had no state income tax, and two had no sales tax. Interestingly, two of these otherwise welcoming states had among the highest sales taxes in the country — in the 9% to 10% range — and two ranked among those with the highest gas taxes — in the 41 cents to 49 cents per gallon range.

Kiplinger noted that its tax map was a companion project of its annual retiree tax map.

Check out the gallery for Kiplinger’s 10 tax-friendliest states in 2019. And if you or your clients are planning to move to escape high state taxes, beware: It’s more complicated than it sounds.

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