Hawaii is the fourth least tax-friendly state, according to personal finance magazine Kiplinger’s third annual ranking.

The worst tax-friendly state is California, followed by Connecticut, New Jersey and then Hawaii.

Delaware, Wyoming and Alaska were ranked the three most tax-friendly states.

Kiplinger determines its ranking by comparing income tax, sales tax, gas tax, “sin” tax (for products such as alcohol and tobacco) and other tax types, rules and exemptions across all 50 states.

In its ranking, Kiplinger’s said Hawaii is known for its high cost of living, has one of the highest income tax rates in the U.S. at 11 percent and imposes a 4 percent sales tax on virtually all transactions.

Kiplinger’s, though, offered what it calls “a ray of sunshine” regarding Hawaii. It said that “while property values are high, property taxes as a percentage of home values are the lowest in the U.S.”

For the complete list go to kiplinger.com/links/taxmap.