There are five basic legal forms of business structures found in the United States: C corporations, S corporations, sole proprietorships, partnerships, and Limited Liability Companies (LLCs). In order to understand...
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- Council on State Taxation Scores the States on Tax Admini...
Council on State Taxation Scores the States on Tax Administration
COST's periodically updated report ranking the states on tax administration efficiency and customer-focus is here.
Among states ranking the highest in the 2010 Scorecard are Alaska, Delaware, Idaho, Minnesota, and Montana. Those states that rank the lowest are California, Florida, Louisiana and Rhode Island. It is critical to note that a state's grade-whether low or high-is not a reflection on those charged with administering that state's taxes, but rather a reflection of the laws under which they are required to work.
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The Tax Policy Blog is the official blog of the Tax Foundation, a non-partisan, non-profit research organization that has monitored tax policy at the federal, state and local levels since 1937. Our economists welcome your feedback. If you would like to send an e-mail to the author of a blog post, please click on that person's name to locate his or her e-mail address or visit our staff page here.