NASHVILLE, Tenn. – Tennessee had the lowest state and local tax burden in the United States in 2002, according to a survey by the Massachusetts Taxpayers Foundation.

Maine’s tax burden was the second highest, behind New York.

The foundation ranked tax burden per $1,000 of personal income, which foundation president Michael Widmer said he believes is a more accurate reflection than a per capita assessment.

According to the foundation’s figures, the total burden of state and local taxes per $1,000 of personal income in Tennessee was $83.39, or 50th in the nation.

The rest of the bottom 10, from 41st to 49th, were South Carolina, Texas, Virginia, Florida, Colorado, Oregon, South Dakota, Alabama and New Hampshire. Their tax burdens per $1,000 of personal income ranged, in descending order, from $95.82 to $84.65.

The top 10 were New York ($130.79), Maine ($130.16), Wyoming ($121.97), Hawaii ($120.62), Wisconsin ($117.26), Rhode Island ($113.63), Minnesota ($113.14), West Virginia ($111.68), New Mexico ($111.45) and Louisiana ($111.26).

“Without any question, Tennessee is a very low-tax state compared to the rest of the nation,” Widmer said.

Tennessee ranked near the bottom in all the tax categories studied, except sales and excise taxes. In that category it had the ninth highest burden in the nation. Tennessee depends heavily on the sales tax, which is 6 percent on food and 7 percent on most other items.

The state was 41st in the amount of property taxes per $1,000. The state government does not have a property tax but local governments do.

Tennessee is one of nine states without a broad-based personal income tax, but does have a limited tax on some interest and dividend income. In that category the state ranked 43rd at less than a dollar (95 cents) per $1,000 of personal income. All the states below it were tied at zero.