Some states tax Roth distributions. Is there a website or other resource which lists the states which currently tax such distributions? Does it make a difference where you opened the IRA (i.e. in one state which doesn't tax) or only where you reside when you ultimately withdraw the money (i.e. say if you retire in another state which would tax it).

Try this website.

www.ici.org/retirement/state_roth_ira_1098.html