U.S. States without a personal income tax

• Alaska – has a state corporate income tax
• Florida – has a state corporate income tax. Once had tax on "intangible personal property" held on the first day of the year (stocks, bonds, mutual funds, money market funds, etc.) but was abolished at the start of 2007. The Florida Constitution explicitly prohibits a personal income tax.
• Nevada
• New Hampshire – does have tax on interest and dividends
• South Dakota
• Tennessee – does have tax on income received from stocks and bonds not taxed ad valorem (Tenn Const Art II, §28). The Tennessee Supreme Court has held that a personal income tax is unconstitutional.
• Texas – in May 2006, passed a gross receipts tax on businesses. The Texas Constitution places severe restrictions on passage of a personal income tax and use of its proceeds.
• Washington – has a corporate tax called the "Business and Occupation Tax (B&O)", which is a gross receipts tax
• Wyoming