New York Collects The Highest Income Tax Amount Per Person: Tennessee Collects The Lowest Amount

From The Tax Foundation, "State and Local Individual Income Tax Collections Per Capita (Fiscal Year 2012)" by Liz Malm:

Source: The Tax Foundation

On average, state and local governments collect $983 per person from individual income taxes—but some states differ significantly from this trend. New York collects the highest, coming in at $2,431 per person. Connecticut follows, with $2,053 per person. Rounding out the top ten are Maryland, Massachusetts, Oregon, Minnesota, California, Delaware, New Jersey, and Virginia.

Among that state that levy income taxes (excluding no-income tax states), Tennessee and New Hampshire collect the least per person ($28 and $62, respectively). This is because these states have narrow income tax bases, taxing only investment income. Among states with more broad-based income taxes on wage income, Arizona collects the least per person ($475), followed by Mississippi ($503), Louisiana ($539), and New Mexico ($553).