(I) Income tax notes:
These states use the personal exemption amounts provided in the federal Internal Revenue Code. The income brackets reported for New Mexico are for single individuals. For married couples filing jointly, the same tax rates apply to income brackets ranging from $8,000, to $24,000.
(II) Sales tax notes:
New Mexico calls this tax a gross receipts tax, but its provisions more resemble a regular sales tax, so we include it here. As of March 30, 2010, the state portion increased from 5% to 5.125%, and the minimum local rate is 0.375%.
c = Only cities with populations between 8,500 and 50,000 were eligible for this year's Best Places to Live list.
Using statistics from data services company Onboard Informatics, we crunched the numbers in order to zero in on America's best small towns for families. (Last year, we looked at small cities, with populations between 50,000 and 300,000.)
More