patrick.net

Mostly places that will vote for Romney, ironically, but not surprisingly:

http://finance.yahoo.com/news/where-the-47-percent-live.html

1. Mississippi
Total Returns: 1,283,495
Returns With Income Tax Liability: 712,035
Returns With No Income Tax Liability: 571,460
Nonpayers: 44.5%

2. Georgia
Total Returns: 4,589,611
Returns With Income Tax Liability: 2,639,561
Returns With No Income Tax Liability: 1,950,050
Nonpayers: 42.5%

3. Alabama
Total Returns: 2,102,251
Returns With Income Tax Liability: 1,254,979
Returns With No Income Tax Liability: 847,272
Nonpayers: 40.3%

4. Florida
Total Returns: 9,631,252
Returns With Income Tax Liability: 5,879,430
Returns With No Income Tax Liability: 3,751,822
Nonpayers: 39%

5. Arkansas
Total Returns: 1,224,333
Returns With Income Tax Liability: 748,945
Returns With No Income Tax Liability: 475,388
Nonpayers: 38.8%

6. South Carolina
Total Returns: 2,051,823
Returns With Income Tax Liability: 1,255,957
Returns With No Income Tax Liability: 795,866
Nonpayers: 38.8%

7. New Mexico
Total Returns: 913,001
Returns With Income Tax Liability: 560,068
Returns With No Income Tax Liability: 352,933
Nonpayers: 38.7%

8. Idaho
Total Returns: 663,291
Returns With Income Tax Liability: 407,579
Returns With No Income Tax Liability: 255,712
Nonpayers: 38.6%

9. Texas
Total Returns: 10,995,576
Returns With Income Tax Liability: 6,760,829
Returns With No Income Tax Liability: 4,234,747
Nonpayers: 38.5%

10. Utah
Total Returns: 1,134,626
Returns With Income Tax Liability: 699,598
Returns With No Income Tax Liability: 435,028
Nonpayers: 38.3%

Also, here's a map of 2008 data if you'd like: