The Cowboy State once again earned the No. 1 spot as the “most tax-friendly” state in the nation.

“One reason why Wyoming tops our tax-friendly list is because generous revenues from mineral and energy extraction continue to flow into the state,” the Kiplinger organization wrote in its annual report released Thursday. “That allows the Equality State to keep taxes on residents low across the board.”

There is no income tax in Wyoming, Kiplinger noted, and the state’s gas tax is well below the national average of 31.7 cents per gallon.

Wyoming’s combined state and average local sales tax rate is also the third-lowest among the states with a sales tax.

“Residents of the Equality State can also raise their glasses to the lowest beer tax in the country,” the report continued.

For a hypothetical couple’s $400,000 home in Wyoming, the property tax would come to about $2,540, which is the ninth-lowest amount in Kiplinger’s rankings.

Kiplinger said its annual tax map — which shows state income taxes, sales taxes, gas taxes and “sin” taxes — is particularly useful for someone planning to move to a different state.

“This year’s tax filing season was more nerve racking than most — it was the first time Americans had to deal with all the federal tax code changes made by the 2017 tax reform law,” said Rocky Mengle, Kiplinger’s tax editor. “The shakeup also makes it harder to tell how a person’s state taxes line up with those of a similarly situated person in a neighboring state.”

The tax map helps make that comparison, he continued.

Following Wyoming, Nevada came in second, while Tennessee, Florida and Alaska rounded out the top five most tax-friendly states. South and North Dakota earned the seventh and eighth spots. On the flip side, Illinois was named the least tax-friendly state, joined by Connecticut, New York, Wisconsin and New Jersey. Wyoming’s neighbor Nebraska was named the sixth least tax-friendly state.

The tax map can be viewed at Kiplinger.com/links/taxmap.