With apologies to Alice, and to Lewis Carroll: the Bandersnatch seems to be alive in 15 states who separately tax estates (and some also tax inheritances). The range of ravagement on a $5 million estate, which is exempt from Federal Tax, is a low of $64,400 (Hawaii) to a high of $425,000 (Oregon).

The majority of these states are in the mid-to-high $300,000 range. Remember that this doesn’t start at $5 million, but generally at $1 million, and is progressive.

Check the list below. If your friends or relatives with nice net worth have notionally considered moving to Florida, the estate tax savings probably pays for most of a home purchase here today. Here is the Jabberwock list:
CN, DC, DE, HI, IL, MA, MD, ME, MN, NY, OH, OR, RI, TN and VT.

(Lewis Carroll, from Through the Looking-Glass and What Alice Found There, 1872)