Many more factor's to consider than just income tax. In some States, property tax can impact you just as much, or more than income tax if you are retired and/or on a fixed income.
Other things to consider;
Cost of fuel if you are highly mobile, or like to travel.
Climate or Weather factors like spending $400 a month on electricity keeping your house cool in Yuma Arizona, or the cost of heating your house if you live in a cold climate. I spend a considerable amount of time and money (equipment related cost) for snow removal, and then there's snow tires, higher vehicle cost by needing a larger 4x4 vehicle to get through the deep snow and seldom plowed roads vs. a cheap $20k Econobox.
I live in a remote mountain community, so have to drive 20+ miles to do my shopping, and the price is typically 20 to 50% higher than the big city for everything from food to fuel. Yes, I can order online to save money, but there are limits to what you can order.