Not all states have separate estate or inheritance taxes, but some states do impose them. There are 12 states and the District of Columbia that impose a separate estate tax, and six states that impose an inheritance tax. The states with separate estate taxes include Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. The six states that impose an inheritance tax are Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. It is important to note that state taxes are separate from the federal estate tax and can add an additional tax burden on the estate.