The Tax Foundation today released States Target Cell Phones for Stealth, Burdensome Taxes:

The number of U.S. cell phone subscribers has grown significantly in recent years, from 55 million in 1997 to 292 million in 2010. That period has also seen a fall in landline telephones (there are now 50 million), and 2007 marked the first year that Americans spent more on cell phones than on landlines. This trend toward cell phones has not gone unnoticed by state and local governments, which have targeted wireless services for higher taxes. The average U.S. wireless consumer pays taxes and fees of 16.26%, of which state-local charges average 11.21%, according to a newly released study that identifies and calculates wireless taxes and fees. Twenty-three states have average state-local wireless taxes and fees in excess of 10%, and taking into account the infamous federal telephone excise tax (dating to the Spanish-American War and partly repealed in 2006), some cell phone subscribers pay more than 20% in taxes

1	Nebraska	23.69%
2	Washington	23.00%
3	New York	22.83%
4	Florida	21.62%
5	Illinois	20.90%
6	Rhode Island	19.67%
7	Missouri	19.28%
8	Pennsylvania	19.13%
9	Kansas	18.39%
10	Texas	17.48%
41	Connecticut	12.01%
42	Alaska	11.74%
43	Virginia	11.61%
44	Louisiana	11.33%
45	Delaware	11.30%
46	West Virginia	11.28%
47	Montana	11.08%
48	Idaho	7.25%
49	Nevada	7.13%
50	Oregon	6.86%