WalletHub analyzed all 50 states and the District of Columbia to determine which states pay the lowest and highest tax rates.

The personal finance Web site based the comparison on several types of taxation, from state and local income tax to food and alcohol tax.

The states were ranked according to which offer the most value in terms of low taxation and high cost-of-living adjusted income levels. 

The five lowest tax rate states and the five highest tax rate states are listed below with number one being the best among low-tax states and the worst among high-tax states.

The Best Tax States:

No. 5

South Dakota

$3,766 average annual state and local taxes