To finance state government operations, Alaska depends primarily on petroleum revenues and federal subsidies. This allows it to have the lowest individual tax burden in the United States. It is one of five states with no state sales tax, one of seven states that do not levy an individual income tax, and one of the two states that has neither. The Department of Revenue Tax Division reports regularly on the state's revenue sources. The Department also issues an annual summary of its operations, including new state laws that directly affect the tax division.