NASHVILLE (AP) — A new study found Tennesseans bore the fourth-lowest tax burden among states in fiscal year 2009.

The only states with less combined state and local taxes per person were South Dakota, Nevada and Alaska.

The study results were reported on Wednesday by the independent Tax Foundation. That's a nonpartisan, nonprofit tax policy research organization.

According to The Commercial Appeal, the study found that Tennesseans on average paid 7.6 percent of their per capita income in state and local taxes in 2009. That was equal to $2,752.

New Jersey residents had the highest state and local tax burden. They paid 12.2 percent of their per capita income, or $6,751.

The nation as a whole paid 9.8 percent of its income in state and local taxes.