MEMPHIS, Tenn. (AP) -- A study by a conservative research organization reports that Tennesseans carry the third-lowest burden of state and local taxes.
The study by the Tax Foundation said Tennesseans pay an average of 7.7 percent in per capita income in taxes. The national average is 9.9. percent.
The Commercial Appeal reports that Tennessee gained one position, going from 47th to 48th lowest tax burden, between fiscal year 2009 and fiscal year 2010. Only Alaska and South Dakota had lighter tax burdens in the study.
The ranking computes the total amount of state and local taxes paid by residents and then divides the total by each state's total income.