State and local tax burdens increased in every state but California during fiscal year 1979, and the District of Columbia had the dubious honor of maintaining its third-place ranking -- behind only Alaska and New York.

Nationwide, according to a tax analysis by the Commerce Clearing House, the state and local tax burden jumped $46 to $934 per person in fiscal 1979.

The per-capita state and local tax burden was $2,546 in Alaska; $1,370 in New York and $1,336 in the District, which "nosed out" (Commerce Clearing House words) Wyoming, where the per-capita burden was $1,291.

In the previous fiscal year, the per-capita state and local tax burden was $1,871 in Alaska, $1,308 in New York, $1,245 in D.C. and $1,156 in Wyoming.

Maryland ranked 11th in the survey at $1,054 per capita (up from $985 the previous year) while Virginia was 29th at $815 (up from $757), which is one factor cited by analysts for the explosive growth in recent years of the Northern Virginia sector of metropolitan Washington.

At the bottom of the rankings are five Southern states with state and local tax burdens of less than $700 a year -- Alabama, Arkansas, Mississippi, South Carolina and Tennessee.

In California, the only state with a declining local tax burden, the per-capita taxation was $1,058 compared with $1,227 in fiscal 1978.