Other comments have good points, but the main thing IMO is that tax receipts are low in the midwest / south is that what they produce (food) is incredibly cheap now days.
The US produces a ridiculous surplus of food with a tiny portion of the population because we're incredibly good at doing it cheaply. High volume and low cost == low prices == low tax revenue. It doesn't mean low real-world value or produced value.
You could "fix" it by trying to balance revenues by playing with tax rates, but all you'll accomplish is making food expensive in CA/NY, shifting dollars around, and making everything more complicated than it is now.
There are plenty of other reasons tax revenue registers in NY/CA; anyone -- from anywhere in the country -- with a retirement account is funneling it through some NY mutual fund, and entertainment is still mostly produced in CA. If NY didn't exist, it would be managed somewhere else; it's not that NY is producing magical value nobody else understands. It's just most convenient.
If Hollywood stopped producing movies... we'd all be a bit more bored temporarily, but it's again going to get bought from somewhere else.