Texas has no state income tax, which may shed light on why it failed to take top honors in some categories. Minnesota, which ranked first overall for government services, including taking second for health, third for economy, fifth for infrastructure, seventh for education and ninth for safety and pollution, has state taxes ranging from 5.35 to 7.85 percent depending on income. Similarly, second place Vermont, third place Nebraska, fourth place New Hampshire and fifth place Utah also charge state taxes.CLICK TO VIEW THE SOURCE MATERIAL
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