[Laserman]

		State	Legislature	Governor
0		District of Columbia	Democrat	Democrat
1		Maine	Split	Independent
2		New York	Split	Republican
3		Wisconsin	Split	Republican
4		Hawaii	Democrat	Democrat
5		Minnesota	Split	Independent
6		Rhode Island	Democrat	Republican
7		Arkansas	Democrat	Republican
8		Utah	Republican	Republican
9		Ohio	Republican	Republican
10		Vermont	Split	Democrat
11		Connecticut	Democrat	Republican
12		New Mexico	Democrat	Republican
13		Nebraska	Non-Partisan	Republican
14		Michigan	Republican	Republican
15		Mississippi	Democrat	Democrat
16		Louisiana	Democrat	Republican
17		Idaho	Republican	Republican
18		Kentucky	Split	Democrat
19		West Virginia	Democrat	Democrat
20		Washington	Democrat	Democrat
21		Kansas	Republican	Republican
22		Iowa	Republican	Democrat
23		New Jersey	Republican	Republican
24		California	Democrat	Democrat
25		Georgia	Democrat	Democrat
26		North Dakota	Republican	Republican
27		Delaware	Split	Democrat
28		Arizona	Split	Republican
29		North Carolina	Democrat	Democrat
30		South Carolina	Split	Democrat
31		Illinois	Split	Republican
32		Montana	Republican	Republican
33		Oklahoma	Democrat	Republican
34		Indiana	Split	Democrat
35		Pennsylvania	Republican	Republican
36		Wyoming	Republican	Republican
37		Maryland	Democrat	Democrat
38		Missouri	Split	Democrat
39		Massachusetts	Democrat	Republican
40		Virginia	Republican	Democrat
41		Oregon	Republican	Democrat
42		Florida	Republican	Republican
43		Nevada	Split	Republican
44		South Dakota	Republican	Republican
45		Colorado	Split	Republican
46		Alabama	Democrat	Democrat
47		Texas	Split	Republican
48		New Hampshire	Republican	Democrat
49		Tennessee	Democrat	Republican
50		Alaska	Republican	Democrat

Not sure there is a clear trend, though Republican Legislatures seem to keep taxes down.

[Ligeia]

Darn, did you have to fix Virginia? I liked it better the first time. By the way, Gilmore joins The Heritage Foundation . I'm guessing it's Gilmore's cutting the car tax that resulted in Virginia's change in ranking.