The Tax Foundation today released its 2009 rankings of the states on 38 different tax-and-spend issues. Massachusetts has the 5th highest annual state-and-local tax burden per capita ($5,377 in FY2008), but that’s largely because we’re the 2nd wealthiest state (with annual income per capita of $58,661. On the measure of state and local tax burden as a percentage of state income, we’re pretty near the middle of the pack, in 23rd place. An estimated 9.5 percent of our income goes to Beacon Hill or City Hall. The comparable figures are 11.8 percent in first-place New Jersey, 11.7 percent in New York, and 11.1 percent in Connecticut.

As far as the Tax Foundation is concerned, Massachusetts gets high marks for its sales tax burden (9th best, or lowest, in the US, much better than 49th-place New York). And we rank 16th best in terms of the income tax.

But we ranked 44th (or 7th worst) in terms of the property tax burden; we were also 47th in the “unemployment insurance tax index” and 44th in the “corporate tax index.”

Massachusetts had the 3rd highest cigarette tax in the survey, the 40th highest beer tax, and the 26th highest gas tax. But if Gov. Deval Patrick wins enactment of a 19-cent increase in the gas tax, we would hit 42.5 cents per gallon — vaulting past first-place New York, now at 41.3 cents per gallon.