A new report says the average U.S. wireless consumer now faces a combined federal, state, and local tax and fee burden of 16.3 percent, the highest level since 2005 and more than double the average 7.42 percent rate imposed on other general goods and services.

The report by KSE Partners finds Nebraska paying a whopping 23.69 percent, while Wireless consumers face the lowest burdens in Oregon with 6.86 percent.

The report called A Growing Burden: Taxes and Fees on Wireless Service found a reversal of the trend toward lower taxes, fees, and government charges on wireless service since 2007.

KSE says the recent increase in rates is mostly attributable to the rapid growth in the rate of the federal Universal Service Fund (USF) surcharge to 5.05 percent an increase of 0.9 percentage points since 2007.

Top 10 States With Highest Wireless Taxes:

* Nebraska - 23.69 percent
* Washington - 23.00 percent
* New York - 22.83 percent
* Florida - 21.62 percent
* Illinois - 20.90 percent
* Rhode Island - 19.67 percent
* Missouri - 19.28 percent
* Pennsylvania - 19.13 percent
* Kansas - 18.39 percent
* Texas - 17.48 percent

Top 10 States With Lowest Wireless Taxes:

* Oregon - 6.86 percent
* Nevada - 7.13 percent
* Idaho - 7.25 percent
* Montana - 11.08 percent
* West Virginia - 11.28 percent
* Delaware - 11.30 percent
* Louisiana - 11.33 percent
* Virginia - 11.61 percent
* Alaska - 11.74 percent
* Connecticut - 12.01 percent

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