It's not easy to gauge how much money a state really spends on information technology.

After all, IT spending doesn't always happen in the IT department. And budget line items aren't always easy to decipher.

But there are some back doors available to come up with a good estimate for how much state governments spend on technology. And one of the best indicators is the size of that state government's overall budget.

Using that, the Center for Digital Government has come up with a map of the top 10 state IT budgets. It mostly maps to the top 10 states by population, with a couple of exceptions: Georgia and Michigan are among the 10 most populous states, but aren't on the IT list. Taking their spots for top IT budgets are Virginia and Massachusetts.