Apples and Oranges. I'm talking rates, you're talking dollars. People in MA make and spend more money than people in Alabama, so you'd have a higher per-capita tax burden even with lower rates in MA.
Per capita income minus dollars taxed or the ratio of the two might be a better measure than either of ours for what you're trying to get at.
Point being, the rates are low and could easily be added to without dumb-ass industry specific things like this.
