For the full paper click here. Table 4: Individual Income 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 18 5.61 18 5.63 0 -0.02 Alaska 1 10.00 1 10.00 0 0.00 Arizona 17 5.72 17 5.74 0 -0.02 Arkansas 28 5.22 27 5.23 -1 -0.01 California 49 1.61 50 1.62 +1 -0.01 Colorado 16 6.63 16 6.65 0 -0.02 Connecticut 31 4.79 31 4.80 0 -0.01 Delaware 29 5.18 28 5.20 -1 -0.02 Florida 1 10.00 1 10.00 0 0.00 Georgia 40 3.94 40 3.95 0 -0.01 Hawaii 41 3.87 41 3.88 0 -0.01 Idaho 23 5.38 26 5.24 +3 +0.14 Illinois 13 6.82 13 6.84 0 -0.02 Indiana 10 7.05 10 7.06 0 -0.01 Iowa 33 4.56 32 4.57 -1 -0.01 Kansas 21 5.50 21 5.51 0 -0.01 Kentucky 26 5.28 25 5.29 -1 -0.01 Louisiana 25 5.30 24 5.32 -1 -0.02 Maine 27 5.22 30 4.98 +3 +0.24 Maryland 45 3.27 46 3.07 +1 +0.20 Massachusetts 15 6.74 15 6.75 0 -0.01 Michigan 11 6.96 11 6.98 0 -0.02 Minnesota 44 3.50 44 3.51 0 -0.01 Mississippi 19 5.61 19 5.62 0 -0.01 Missouri 24 5.30 23 5.32 -1 -0.02 Montana 20 5.50 20 5.51 0 -0.01 Nebraska 30 5.16 29 5.17 -1 -0.01 Nevada 1 10.00 1 10.00 0 0.00 New Hampshire 9 7.50 9 7.52 0 -0.02 New Jersey 48 2.39 48 2.39 0 0.00 New Mexico 34 4.32 33 4.33 -1 -0.01 New York 50 1.50 49 2.03 -1 -0.53 North Carolina 43 3.59 43 3.60 0 -0.01 North Dakota 35 4.18 35 4.20 0 -0.02 Ohio 42 3.62 42 3.63 0 -0.01 Oklahoma 36 4.09 38 4.04 +2 +0.05 Oregon 32 4.76 34 4.31 +2 +0.45 Pennsylvania 12 6.91 12 6.92 0 -0.01 Rhode Island 37 4.09 36 4.11 -1 -0.02 South Carolina 39 3.95 39 3.96 0 -0.01 South Dakota 1 10.00 1 10.00 0 0.00 Tennessee 8 7.98 8 8.00 0 -0.02 Texas 7 8.89 7 8.91 0 -0.02 Utah 14 6.80 14 6.82 0 -0.02 Vermont 47 3.01 47 3.03 0 -0.02 Virginia 38 4.08 37 4.09 -1 -0.01 Washington 1 10.00 1 10.00 0 0.00 West Virginia 22 5.39 22 5.41 0 -0.02 Wisconsin 46 3.23 45 3.25 -1 -0.02 Wyoming 1 10.00 1 10.00 0 0.00 Dist. of Columbia 36 4.15 31 4.80 -5 -0.65 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.
