Certain states have no personal income tax (although they may tax interest and dividend income): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. The following states exempt the total amount of the taxable portion of civil service annuities: Alabama, Hawaii, Illinois, Kansas, Louisiana, Massachusetts, Michigan, Mississippi, New York, and Pennsylvania. The following states have special rules: Wisconsin does not tax benefits received from a retirement account established before 1964. North Carolina does not annuities beginning with 1998 if an individual had five years of government service as of August 12, 1989. Kentucky exempts the total amount for those who retired before January 1, 1998. Oregon exempts the total amount for those who retired before October 1, 1991; for those retiring after that date, only the portion attributable to government service after that date is taxed.