Well, it appears that at least for the time being, Nebraska has the honor of having the highest gas prices in the country:
Average price for a gallon of gas in Nebraska: $3.34
Average price in the rest of the country: $3.05
And when you factor in the cost of living, we're really taking it in the nose.
According to the US Census, Nebraska's median household income was $42,166 in 2004 (most recent year figures were available).
The U.S. average was $44,344.
Now mind you, I was an English major in college (for a very good reason), but best I can figure, compared to the rest of the country we're paying a bit over 109% of what the average American is paying for gas, and doing so with 95% of the income of said American.
Oh well, according to this site we still ranked 5th in the country for lowest cost of living for the first quarter of 2007.
And don't even get me started on the price of milk. (Over $4 a gallon? You gotta be freakin' kidding me...)