Which geographic area does the city with the second lowest tax rate belongs to? Indicate the name of the state or province as well.
geographic area to which the city belong refers to Group;
SELECT T3.'Group', T2.Name FROM SalesTaxRate AS T1 INNER JOIN StateProvince AS T2 ON T1.StateProvinceID = T2.StateProvinceID INNER JOIN SalesTerritory AS T3 ON T2.TerritoryID = T3.TerritoryID ORDER BY T1.TaxRate LIMIT 1, 1