State Income Taxes Across the Nation
By Amy K. Frantz
Income taxes are collected in 41 states in the nation. Two additional states, New Hampshire and Tennessee, tax only interest and dividend income, not wage and salary income. Those 43 states adopted income taxes over a range of time, as demonstrated by a Tax Foundation graphic.
 “Individual Income Tax” Year of Adoption by State,” Tax Foundation, June 10, 2014, <http://taxfoundation.org/sites/taxfoundation.org/files/docs/Income%20Tax%20Adoption%20Year%20by%20State%20UPDATED.png> accessed on April 19, 2016.