From an article by Ramesh Ponnaru in the National Review Online:

“The Tax Foundation has calculated the percentage of filers in each state who pay income tax. The ten states with the highest number of non-payers are a strongly Republican bunch: Eight of them went for John McCain in 2008, and nine of them have Republican governors.”

http://www.nationalreview.com/articles/283265/freeloader-myth-ramesh-ponnuru

Obviously, some people are very confused. And some people are making stuff up. The red states below had the highest percentages of people filing Federal income tax returns but not paying any income tax. The blue states had the lowest percentages.