3. Louisiana: 17.84 percent (4% state / 4.84% average local / 9% federal)
4. Washington: 17.79% (6.5% / 2.29% / 9%)
5. Oklahoma: 17.66% (4.5% / 4.16% / 9%)
6. Alabama: 17.64% (4% / 4.64% / 9)
7. Arkansas: 17.5% (6% / 2.5% / 9%)
8. New York: 17.48% (4% / 4.48% / 9%)
9. Illinois: 17.27% (6.25% / 2.02% 9%)
10. Kansas: 17.26% (6.3% / 1.96% / 9%)
11. Texas: 17.14% (6.25% / 1.89% / 9%)
12. California: 17.13% (7.25% / 0.88% / 9%)