Sentence Correction

Note: This is not a GMAT-like question, so you can't practice with it. For that I apologize.

Rule: Parallel clauses should start with the same word

Incorrect: I want to retire to a place WHERE I can relax and THAT has low taxes.
Correct: I want to retire to a place WHERE I can relax and WHERE the taxes are low.
Question: I want to retire to a place WHERE I can relax and the taxes are low. <-- Is this sentence correct (without two WHERE's?)

Many Thanks!

Yes, this sentence is correct.

Kasia@MasterGMAT wrote:Yes, this sentence is correct.

From from SC guides, I read sometime back that relative pronouns need to be repeated in parallel structures.