October 9, 2012 2013 State Business Tax Climate Index: Corporate Tax Component Print this page Subscribe Support our work For the full paper click here. Table 3: Corporate Tax Component of the State Business Tax Climate Index, 2012 – 2013 (Download Excel) 2013 2012 Change from 2012 to 2013 State Rank Score Rank Score Rank Score Alabama 17 5.33 16 5.40 -1 -0.07 Alaska 27 5.03 25 5.09 -2 -0.06 Arizona 24 5.18 26 5.03 +2 +0.15 Arkansas 37 4.68 36 4.74 -1 -0.06 California 45 4.37 43 4.43 -2 -0.06 Colorado 20 5.25 19 5.33 -1 -0.08 Connecticut 35 4.71 31 4.95 -4 -0.24 Delaware 50 3.14 50 3.16 0 -0.02 Florida 13 5.52 12 5.59 -1 -0.07 Georgia 9 5.81 9 5.89 0 -0.08 Hawaii 4 6.00 4 6.08 0 -0.08 Idaho 19 5.31 18 5.34 -1 -0.03 Illinois 47 4.02 45 4.08 -2 -0.06 Indiana 28 4.99 23 5.14 -5 -0.15 Iowa 49 3.74 48 3.79 -1 -0.05 Kansas 36 4.68 35 4.74 -1 -0.06 Kentucky 26 5.04 24 5.11 -2 -0.07 Louisiana 18 5.32 17 5.40 -1 -0.08 Maine 41 4.52 47 3.98 +6 +0.54 Maryland 15 5.47 14 5.54 -1 -0.07 Massachusetts 33 4.78 34 4.79 +1 -0.01 Michigan 7 5.85 49 3.36 +42 +2.49 Minnesota 44 4.41 42 4.47 -2 -0.06 Mississippi 11 5.71 11 5.79 0 -0.08 Missouri 8 5.84 8 5.92 0 -0.08 Montana 16 5.46 15 5.54 -1 -0.08 Nebraska 34 4.75 33 4.82 -1 -0.07 Nevada 1 10.00 1 10.00 0 0.00 New Hampshire 48 3.97 46 4.03 -2 -0.06 New Jersey 40 4.53 39 4.59 -1 -0.06 New Mexico 39 4.54 38 4.61 -1 -0.07 New York 23 5.19 22 5.26 -1 -0.07 North Carolina 29 4.96 27 5.03 -2 -0.07 North Dakota 21 5.24 20 5.31 -1 -0.07 Ohio 22 5.20 21 5.27 -1 -0.07 Oklahoma 12 5.64 7 5.92 -5 -0.28 Oregon 31 4.91 30 4.97 -1 -0.06 Pennsylvania 46 4.32 44 4.38 -2 -0.06 Rhode Island 42 4.50 40 4.56 -2 -0.06 South Carolina 10 5.74 10 5.82 0 -0.08 South Dakota 1 10.00 1 10.00 0 0.00 Tennessee 14 5.50 13 5.57 -1 -0.07 Texas 38 4.61 37 4.68 -1 -0.07 Utah 5 5.98 5 6.06 0 -0.08 Vermont 43 4.50 41 4.56 -2 -0.06 Virginia 6 5.90 6 5.98 0 -0.08 Washington 30 4.93 29 5.00 -1 -0.07 West Virginia 25 5.12 28 5.02 +3 +0.10 Wisconsin 32 4.81 32 4.88 0 -0.07 Wyoming 1 10.00 1 10.00 0 0.00 Dist. of Columbia 35 4.72 34 4.79 -1 -0.07 Note: A rank of 1 is more favorable for business than a rank of 50. A score of 10 is more favorable for business than a score of 0. All scores are for fiscal years. D.C. score and rank do not affect other states. Source: Tax Foundation. Topics Center for State Tax Policy Corporate Income Taxes State Business Tax Climate Index Tags State and Local Budgets and Spending
