Via TaxProf, it’s actually nine states and the District of Colombia. But the district gets a vote in the presidential election and liberals want the residents to get their own voting members of Congress.

So, for the purpose of income tax levels, Washington is included.

11% of income: Hawaii, Oregon.

10% of income: California (.55%)

9% of income: Rhode Island (.9%)

8% of income: Iowa (.98%), New Jersey (.97%), New York (.97%), Vermont (.95%), Maine (.5%), Washington, D.C. (.5%)

All ten of the “states” are listed as blue on the basis of the 2008 presidential election.

While some have since elected conservative reformers to repair damage done by liberal predecessors, the voters still put Obama in office two years ago. Which is why New Jersey and Iowa are considered blue.