From William Perez,
Your Guide to Tax Planning: U.S..
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The following states do not impose an income tax on individuals.

• Alaska,
• Florida,
• Nevada,
• South Dakota,
• Texas,
• Washington, and
• Wyoming.

Two states tax only dividend and interest income:

• New Hampshire - a flat 5% tax on dividends and interest income over $2,400 per (or $4,800 if married filing a joint return).
• Tennessee - a flat 6% tax on dividends and interest income over $1,250 per year (or $2,500 if married filing a joint return).