There are seven states that don't have any state income tax. These include Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. Of the eight states that actually gained seats, four of them are included in that list. The two that gained the most, Texas and Florida, are some of the most income tax friendly states. Some of the least friendly states, New York and New Jersey, are the states that are losing people on a relative basis. of course, this is not the only factor causing this shift. There also seems to be some correlation between warmer and colder states, but it is pretty interesting when you look at it through the lens of people trying to avoid paying taxes. This is exactly what you would expect. People protesting with their feet.