The Hall tax was established by action of the Tennessee General Assembly in 1929, by Chapter 86, Public Acts of 1929, enacted on April 10, 1929. It is named for Frank S. Hall, the state senator who sponsored the legislation.
It's a great question to ask -- especially while you pore over tax forms this year. Seven U.S. states currently don't have an income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington and Wyoming. And residents of New Hampshire and Tennessee are also spared from handing over an extra chunk of their paycheck on April 15, though they do pay tax on dividends and income from investments.
According to the Tax Foundation, a non-partisan, non-profit research group in Washington D.C., California state taxes are among the highest in the country. This probably doesn't come as a surprise to those who live there or do business there, but if you're thinking about relocating to the area, you might want to keep these tax rates in mind.