The Tax Foundation released a Special Report on Feb. 23 noting that states have "made a conscious effort for years to raise taxes on non-residents," in areas including rental cars.

The report states that the effort to raise taxes on non-residents seems to be accelerating. In addition to rental cars, states have raised taxes on hotel rooms, restaurant meals, and local sales taxes in resort areas.

The document also addresses what it calls an effort to "soak non-residents" in administrative areas, such as increasing its efforts to pursue non-resident income tax revenue from individuals and corporations with far more zeal than in years past.

Also according to the report, the residents of New Jersey, New York and Connecticut paid the highest state-local tax burdens in the nation in 2009. Taxpayers in those three states give up 12 percent or more of their income in state-local taxes. Wisconsin is next on the list at 11 percent.

Alaskans paid the least in 2009 at 6.3 percent. Nevada is next lowest at 7.5 percent.