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Tennessee's taxes on cigarettes and other retail items are some of the highest in the country, while its gas tax is slightly above average.

The findings are from the most recent report by CCH, a provider of tax, audit and accounting information, software and services. The report looked at the sales tax rates as well as taxes on cigarettes and gasoline, as of July 1.

Tennessee's 7 percent sales tax rate (excluding additional local tax), which is also the rate charged by Mississippi, New Jersey and Rhode Island, is the highest in the country.

Tennessee has no state income tax.

Five states have no sales tax, followed by Colorado's tax rate of 2.9 percent. That rate didn't change this year.

Tennessee more than tripled its tax on cigarettes for the 2007 fiscal year, going from 20 cents per pack to 62 cents per pack.

Most states added more than 80 cents per pack; 21 states charge more than $1 and eight states charge $2 or more. The highest tax rate is New Jersey's $2.575 per pack.

"Cigarettes continue to be targeted for some hefty tax increases," CCH state tax analyst Dan Schibley stated in a release. "By contrast, the vast majority of states are standing pat on gas and sales taxes."

The state's 21.4 cents tax on gasoline is slightly above the national average. The rates range from 7.5 cents in Georgia to 36 cents in Washington. The report noted that more than half of the states charge 20 cents per gallon or less.

Seven states raised gas taxes in the past year. Tennessee was not one of them.

The report found that when possible, many people cross state lines to save money, particularly on gas and cigarettes, although that's not always smart.

"With gas averaging close to $3 a gallon nationwide, your car would have to get phenomenal mileage to justify driving any distance just to save a few cents per gallon on the gas tax," Schibley said.