I don't know about the lowest, but I hear that Washington (the state) has
one of the *highest*, in spite of not having an "income tax". They hit you
for everything else, instead!
On the other hand, by taxing everything else to death you also get to hit up
the tourists, too! Side note: There's a rumour that the Washington highway
patrol (who _love_ to ambush motorists in freeway speed traps) are planning
an extra special effort this summer in honour of Expo '86. A little extra
cash for money-starved Washington..