For some reason, this study includes at high weight a metric that divides federal taxes returned by the overall state budget, rather than merely taxes returned divided by taxes paid in. This is how it measures something it calls "dependence". So, a hypothetical state paying in $10 and getting back $9 and having a state spending budget of $15 is more 'dependent' on the federal funds than would be a state paying in $10 and getting back $11 and having a state spending budget of $30. State B will appear to be the least dependent even though it gets the $1 forfeited by State A.
States with high state tax levels will appear better than those with lower state tax rates, sometimes even if the high state-tax states get back more than they put in.