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It simply uses other tax forms to a greater level than many other states to generate te income. One way or another the government needs to raise the money to operate. The amount doesn't change, so which incomes they use does.

Of course, FL with a farly low average income, and much of it fixed income retiree, which with any normal exemptions would produce very little tax anyway, doesn't give up much by doing it this way. Same with the other states that elect not to.

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