Alabama, Tennessee attractive from tax standpoint

    Florida does not charge its residents a state income tax.  For that reason, the Sunshine State has been especially attractive to well-heeled retirees with investment portfolios that generate significant dividend income.  But in terms of total tax burden, Alabama is a better deal.  And if you don't mind wearing a sweater on the course in winter, Tennessee is the best deal of all.
    Sales and property taxes neutralize the positive effects of a zero income tax.  Of the states where you can play golf year round, Tennessee is 48th in tax burden, taking an average 8.5 percent from its citizens.  Alabama follows at #46, assessing an average total 8.8 percent, with Texas at #43 (9.3 percent), Florida #38 (10 percent), and Virginia #33 (10.2 percent).  A chart at RetirementLiving.com ranks all the states by total tax burden.