If you prefer lower taxes, stay away from these states in 2008:

• “Maryland’s New Year Begins with Tax Increases”
• Massachusetts: “Every able resident who still hasn’t gotten health insurance by Jan. 1 will not only lose a state income tax exemption, but get slapped with monthly fines.”
• “Is 2008 the year that Mississippi finally raises the state’s cigarette tax to a more realistic level when compared to the burden smoking exacts on all taxpayers in terms of public health care costs?”
• “Quakertown [Pennsylvania] residents can expect a 25.5 percent electric bill increase in 2008, and those who work in the borough likely will have to pay a new $52 tax.”
• “Starting on New Year’s Day, Texas plans to tax strip clubs $5 for every customer who shows up to watch performers bump and grind.”
• Virginia: “Legislation passed by the 2007 General Assembly, House Bill 3202, creates a sales and use tax on labor and service charges for certain motor vehicle repairs. The new tax, called the Motor Vehicle Repair Labor and Services Tax takes effect in the Northern Virginia Transportation District on January 1, 2008, and in the Hampton Roads Transportation District on April 1, 2008.”
• “In Wisconsin, on January 1, 2008 Wisconsin’s cigarette tax will increase $1.00 to become $1.77. The $1.00 increase will mean.”
• Wyoming: MERRILL (WY) — “Starting January 1st smokers will hand over $1.77 in state taxes for every pack of cigarettes they buy.”

So, where to go for relief?

• Hawaii  “HONOLULU (AP) – New state laws going into effect this week aim to lower taxes, increase state rent assistance and ease requirements on motor vehicle safety inspections.”
• Oklahoma: “A measure that will reduce the income tax rate for individuals from 5.65 percent to 5.5 percent is among about a dozen bills taking effect Jan. 1.”
• Utah: “Utahns will see the most significant tax changes made in decades come Jan. 1, and state leaders hope voters will remember these tax breaks at election time next November.  All told, residents will see more than $205 million in tax cuts for 2008 starting in the new year.”

Tennessee has both good news and bad news: “Starting Jan. 1, Tennesseans will pay more sales tax on caskets but none on flags, while farmers will have to carry a state-issued certificate to continue getting their tax breaks…Also taking effect Jan. 1 is a reduction in the state sales tax on grocery food from 6 percent to 5.5 percent.”