Most non-incometax payers are in the bible belt

http://www.theatlanticcities.com/jobs-and-economy/2012/09/geography-47/3323/

"Three states had more than 40 percent nonpayers — Mississippi (44.5 percent), followed by Georgia (42.5 percent), and Alabama (40.3 percent) — and all three were solidly for McCain in 2008. The remaining top ten were largely in the Sunbelt: Florida (39.0 percent), Arkansas (38.8 percent), South Carolina (38.8 percent), New Mexico (38.7 percent), Idaho (38.6 percent), Texas (38.5 percent), and Utah (38.3 percent). All but two of the top ten — Florida and New Mexico — went for McCain. At least a third of the filers in about half of the states (26) were non-taxpayers.

"The ten states with the lowest amount of non-taxpayers were: Alaska (22.0 percent), Massachusetts (26.3 percent), New Hampshire (26.3 percent), North Dakota (26.3 percent), Connecticut (26.6 percent), D.C. (27.0 percent), Maryland (28.2 percent), Wyoming (28.6 percent), Washington (29.0 percent), and Virginia (29.2 percent). Only three of those went to McCain in 2008."