Arizona finished 39th in a new study by the Tax Foundation that ranks how dependent states are on individual income taxes.

State income tax collections in Arizona amount to 16 percent of the total state and local levies collected, based on numbers from fiscal-year 2016, the most recent year for which data is available.

Nationwide, the average state reliance on individual income tax revenues is 23.5 percent, according to the Tax Foundation’s analysis. Seven states – Alaska, Florida, South Dakota, Wyoming, Nevada, Texas and Washington – levy no state income taxes, while New Hampshire and Tennessee tax only interest and dividend income, not workers’ wages, the study said.

Income taxes have a more negative effect on economic growth than sales and property taxes, according to the Tax Foundation. That’s because income taxes rely on wages and savings, while consumption taxes fall on consumer spending rather than earnings, the study said.

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Which States Depend Most on Income Taxes?

RankStateIncome Tax as a % of State and Local Taxes
1Oregon41.7%
2Maryland37.8%
3California33.8%
4Kentucky33.3%
5New York32.7%
6Massachusetts32.7%
7Minnesota31.9%
8Virginia31.9%
9North Carolina30.3%
10Montana29.7%
11Utah29.6%
12Connecticut29.2%
13Missouri28.6%
14Georgia27.7%
15Wisconsin27.1%
16Pennsylvania26.2%
17Delaware25.8%
18West Virginia25.8%
19Idaho25.8%
20Ohio25.6%
21Indiana25.5%
22Colorado25.4%
23Michigan24.2%
24Iowa23.9%
25Arkansas23.5%
26Alabama23.2%
27Nebraska23.1%
28Hawaii22.9%
29South Carolina22.7%
30Maine22.4%
31New Jersey22.2%
32Oklahoma22.1%
33Rhode Island21%
34Vermont19.8%
35Illinois19%
36New Mexico17.4%
37Kansas17.1%
38Mississippi16.7%
39Arizona16%
40Louisiana15.7%
41North Dakota7%
42Tennessee1.5%
43New Hampshire1.4%
44 (tie)Washington0%
44 (tie)Nevada0%
44 (tie)Alaska0%
44 (tie)Wyoming0%
44 (tie)Texas0%
44 (tie)Florida0%
44 (tie)South Dakota0%

Source: Tax Foundation