State and local taxes in Washington amount to 9.3 percent of state income, according to a new analysis by the Tax Foundation, ranking the state No. 28 in state-local tax burden.

The Tax Foundation estimates for 2010 differ from most governmental reports, in that the Foundation accounts for “tax exporting.” This is most dramatic in the ranking of resource-rich states.

“Some states are able to shift significant portions of their tax burdens to nonresidents, with Alaska being the most aggressive. The Last Frontier is able to export over 75 percent of its tax collections to residents of other states, by virtue of taxes on oil extraction,” said Tax Foundation economist Elizabeth Malm. “Resource-rich states, such as Alaska and Wyoming, are only the most dramatic examples of tax exporting. Major tourist destinations like Nevada and Florida are able to lower residents’ burden by taxing tourists, who are often nonresidents. Nationwide, over a quarter of all state and local taxes are collected from nonresidents.”

Washington has been consistently a middling state in s-l tax burdens in recent years. Business taxes, as we’ve reported, are higher here. The additional adjustment for exporting make sense. We’ll discuss more later.