State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income, excise taxes, and user fees. Some are levied directly from residents and others are levied indirectly. This table includes the per capita tax collected at the state level. This table does not take into consideration the taxing and spending of local governments within states, which can vary widely, and sometimes disproportionately with state tax burdens.