The Washington, D.C.-based Tax Foundations annual report on taxation titled Facts & Figures: How Does Your State Compare? confirms that New York state ranks the highest, or close to it, in the majority of categories listed.
New York ranked No. 1 in gasoline taxes, cigarette taxes and state and local income tax collections per person. It ranked No. 2 in state and local corporate taxes per person and No. 3 in state and local cellphone tax rates, state and local tax burden per capita and in state and local tax revenue per capita. The study also found that New York has the most state and local debt per person and that its business climate a measure of how each states tax laws affect economic performance ranked last.
The report can be found at http://taxfoundation.org/sites/taxfoundation.org/files/docs/ff2013.pdf.