Question: Which geographic area does the city with the second lowest tax rate belongs to? Indicate the name of the state or province as well.
SQL: SELECT T3.'Group', T2.Name FROM SalesTaxRate AS T1 INNER JOIN StateProvince AS T2 ON T1.StateProvinceID = T2.StateProvinceID INNER JOIN SalesTerritory AS T3 ON T2.TerritoryID = T3.TerritoryID ORDER BY T1.TaxRate LIMIT 1, 1