We pay Uncle Sam the same no matter where we live, but property, gasoline, tobacco, sales and state income taxes are all over the map. Each state, county and municipality conjures up its own formula for taxing its residents, and thus it costs more -- sometimes a lot more -- to live in one state instead of another.

Besides the variations in local and state taxes, each state differs in what it contributes in federal taxes. That's determined by income. Those who earn more money generally pay a greater percentage of it in federal taxes, so states with a greater percentage of highly paid workers end up paying more. The state that pays the most in combined state, local and federal taxes, per capita, is Connecticut (35.9%), followed by New York (35.1%), New Jersey (34.3%) and Washington (33.7%). Alabama pays the least (27.5%), followed by Alaska (27.9%) and Mississippi (28%).

Tax rates, unsurprisingly, have climbed in the past year. The U.S. average for state and local taxes last year was 10.6%, up from 10.1% in 2005. The average combined state, local and federal tab for 2006 was 31.6%, up from 29.1% in 2005.

All but five states -- Alaska, Delaware, Montana, New Hampshire and Oregon -- charge a sales tax that varies from a low of 2.9% (Colorado) to a high of 7.25% (California). Among the sales-tax majority, every state but one (Illinois) exempts prescription drugs, while 36 states exempt food. Counties and municipalities can add their own sales taxes, so comparisons are difficult between states. To find the sales tax in a specific ZIP code, click here [or here].

Only seven states -- Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming -- don't assess income taxes, and New Hampshire and Tennessee have income taxes on just dividends and interest. These states balance the lack of income taxes with other taxes, notably sales taxes. To see outlines of the arcane formulas the other states use to figure out how much of your income to take, click here.

Gasoline and diesel are taxed at different rates in most states. Besides the straight excise tax, which varies from a low of 4 cents a gallon in Florida to a high of 34 cents in Washington, most states add other gas taxes that increase the toll. The state with the greatest total state tax on gasoline is New York (41.7 cents); the lowest is Alaska (8 cents). The federal tax on gasoline is unchanged from last year at 18.4 cents per gallon.

A recent poll by the nonpartisan Tax Foundation says that no tax annoys Americans as much as the property tax. One probable reason for this, according to a foundation report, is that property owners often have to write the checks themselves, increasing the likelihood of sticker shock.

Also, because about half of property taxes go to fund education, some people without children in school object to paying. New Jersey has the highest property taxes, followed by New Hampshire, Connecticut, New York and Rhode Island. The lowest five, in order: Louisiana, Alabama, West Virginia, Mississippi and Arkansas. For a state-by-state comparison of property taxes in 2005, the most recent year for which figures are available, click here.

The American Lung Association gives the federal government an "F" for its lack of political will to impose greater taxes on tobacco. For each 10% increase in price, cigarette smoking drops by about 4%, experts say.

In 2006, the federal tobacco tax was 39 cents a pack, the same as it has been since 2000. State and local taxes on tobacco products, however, have been steadily rising. For example, Kentucky, one of the top tobacco growers in the nation, had the lowest cigarette tax in the country (3 cents a pack) until 2005, when it raised the tax to 30 cents. In Minnesota, the tax on a pack of cigarettes rose from 48 cents in 2005 to $1.49 in 2006. Arizona boosted the tax from $1.18 to $2 over that period. New Jersey, for the second year in a row, collects the heftiest tax on cigarettes: $2.58 per pack, up from $2.40 the year before. South Carolina, among the 21 states that grow tobacco, collects 7 cents a pack, now the lowest tax in the nation.

What about the notion of relocating to take advantage of lower taxes in other states? Although it's not for everyone, it appears that a growing number of people, particularly the wealthy, are doing just that. According to a 2006 article in Barron's, large numbers of taxpayers are moving from high-tax states to those with lower taxes. One of the big motivators is that 18 states and the District of Columbia have recently implemented significant estate taxes. Angered by high state and local taxes, residents of the Northeast are fleeing to Florida -- and not just for the sunnier weather. Florida has no income tax and no estate tax. Highly taxed Californians are making tracks to places such as Arizona and Nevada in record numbers.

In America, voting with one's feet remains a viable form of tax protest.

Property taxes -- the principal source of revenue for cities, counties and school districts -- are calculated by multiplying the nominal property-tax rate by the assessment ratio (the percentage of the value of the property that is taxed) by the value of the property. A USA Today analysis in 2006 said property taxes now consume a greater share of income (3.4%) than at any time since 1992.

Facing rebellious homeowners, at least 10 states cut property taxes in 2006, often counting on additional income and sales taxes to make up the difference.

The figures in this table, put together by the nonprofit Tax Foundation, are for property taxes paid by households on owner-occupied housing. As a result, they exclude property taxes paid by businesses, renters and others.

All data in the table come from the 2005 American Community Survey from the U.S. Census Bureau. Median tax is the median real estate tax paid on owner-occupied housing units for that state. The home-value statistic used is the median value of owner-occupied housing units for that state. The income statistic used is the median household income for those households that are owner-occupied housing units.

Which states are the most entrepreneurial? Which have the most women-owned businesses?

South Dakota boasts the friendliest policy environment for entrepreneurship, according to the Small Business and Entrepreneurship Council, which calculates its rankings based on taxes and regulatory burdens.

Detroit has the lowest rate of entrepreneurial activity of any large city; 160 out of every 100,000 adults have started a business.

Atlanta - While in a low-entrepreneurship state, Atlanta has the highest rate of entrepreneurial activity of any large city; 430 out of every 100,000 adults have started a business.

State with the highest rate of entrepreneurial activity: Vermont.