Where They Live
From David Graham, here is the graph of the 47% -- a.k.a. "non-payers" -- by state. The ten states with the highest share of "non-payers" are in the states colored red. Most are in southern (and Republican) states. Meanwhile, the 13 states with the smallest share of "non-payers" are in blue. Most are northeastern (and Democratic) states.
How They Vote
The easiest thing to say about this map is that "non-payers" ironically seem more likely to vote Republican and "payers" seem more likely to vote Democratic. But we can't say that for two reasons.
The first reason is that low income earners are much more likely to vote Democratic, even within Republican states. In 2008, Obama lost Georgia by 5 percentage points but he won 70% of voters who earned less than $30,000 -- which is precisely the demo most likely to owe no federal income tax. Obama lost Mississippi by 14 percentage points, but picked up 66% of voters who earned less than $30,000. As a general rule, Republicans win among richer voters -- both in the red states and the blue. [Graph below viaSuper-Economy]