23. Georgia: 15.87 percent (4% state / 2.87% average local / 9% federal)
24. North Carolina: 15.85% (4.75% / 2.1% / 9%)
25. Iowa: 15.81% (6% / 0.81% / 9%)
26. Ohio: 15.78% (5.5% / 1.28% / 9%)
27. Nebraska: 15.77% (5.5% / 1.27% / 9%)
28. Utah: 15.68% (5.95% / 0.73% / 9%)
29. Florida: 15.65% (6% / 0.65% / 9%)
30. North Dakota: 15.38% (5% / 1.38% / 9%)
31. Connecticut: 15.35% (6.35% / None / 9%)
32. Pennsylvania: 15.34% (6% / 0.34% / 9%)
33. Massachusetts: 15.25% (6.25% / None / 9%)
34. Vermont: 15.14% (6% / 0.14% / 9%)
35. Idaho: 15.02% (6% / 0.02% / 9%)
36. Kentucky: 15% (6% / None / 9%)
36. Maryland: 15% (6% / None / 9%)
36. Michigan: 15% (6% / None / 9%)
36. West Virginia: 15% (6% / None / 9%)
--. D.C.: 15% (6% / None / 9%)