With Tax Day just about two weeks away, Wallet Hub has issued a new study that shows the best and worst states for tax payers return on investment (ROI).  

Federal, State and Local governments all rely on the tax payers dollars to provide much needed services and infrastructure to the people.  Although some states and local municipalities are more efficient with their money than others.

It's been estimated that Uncle Sam wastes a little more than half of every dollar collected in taxes, which is much higher than local or state governments across the country.

So which states are most and least efficient with their tax revenue?

Wallet Hub tried to find the answer that question by looking at each state in 5 different categories: Education, Health, Safety, Economy and Infrastructure and pollution.

The top five states for ROI for Taxpayers are:  1-New Hampshire, 2-South Dakota, 3-Florida, 4- Virginia, 5-Alaska

The 5 lowest states for ROI for tax payers are: 50-North Dakota, 49-Hawaii, 48-New Mexico, 47-California, 46-New York

Wyoming ranked 43rd overall on the list, which is a stark difference from just 2 years ago when Wyoming was 2nd overall.  This year Wyoming ranked 45th on Taxes per capita and 17th on Government Services provided.

Wyoming Ranked 38th in Education, 37th in Health, 21st in Safety, 6th in Economy and 3rd in in Infrastructure and Pollution.

Source: Wallethub