See http://finance.yahoo.com/taxes/article/113173/states-pay-most-least-taxes-247wallst
2. Nevada
Taxes paid by residents as pct. of income: 7.5%
Total state and local taxes collected: $20 billion
Pct. of total taxes paid by residents: 52.5%
Pct. of total taxes paid by non-residents: 47.5%
Nevada has the second-lowest tax burden in the country, with residents paying just 7.5% of their income on state and local taxes. Nearly half of all state tax revenue comes from non-residents. According to the Tax Association's State Business Tax Climate Index, Nevada has one of the most favorable environments for business, as it is one of the four states to levy no corporate tax at all. A significant amount of the state's revenue comes from "sin taxes" on gambling, alcohol, and tobacco, most of which comes from tourists. Sales tax is above the national average, and the tax on gasoline is one of the highest in the country. Counties are also allowed to levy additional gas taxes on top of the state.
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