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I may be partial to Florida because I live in and absolutely love Florida.

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As the name suggests, Florida is the Sunshine State.

We get lots of sunshine year round.

Florida has become known forretirees and developershave taken notice.

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Plus, theres no state income tax.

Tennessee

Another state for retirees to consider is Tennessee.

Plus, theresno state income taxin Tennessee either, Avila said.

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Plus, like Tennessee and Florida, Texas has no state income tax, Avila said.

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