Wyoming tops the list when it comes to best states to be a taxpayer. 

A recent study by the personal finance website WalletHub.com says that people in the Cowboy State pay on average about 23-hundred dollars annually in state and local taxes. 

The study ranked the 50 states and the District of Columbia, which came in 37th place. 

New York is the worst place to be a taxpayer with people in the Empire State laying out about 97-hundred dollars-a-year.