2013 State Business Tax Climate Index: Sales Tax Component

October 9, 2012

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Table 5: Sales Tax Component of the State Business Tax Climate Index, 2012 – 2013

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2013 2012 Change from 2012 to 2013
State Rank Score Rank Score Rank Score
Alabama 37 4.12 41 3.98 +4 +0.14
Alaska 5 7.86 5 7.91 0 -0.05
Arizona 50 2.80 50 2.80 0 0.00
Arkansas 41 4.05 37 4.12 -4 -0.07
California 40 4.06 40 4.04 0 +0.02
Colorado 44 3.66 44 3.55 0 +0.11
Connecticut 30 4.63 30 4.65 0 -0.02
Delaware 2 8.94 2 8.97 0 -0.03
Florida 18 5.06 19 5.04 +1 +0.02
Georgia 13 5.35 12 5.38 -1 -0.03
Hawaii 31 4.63 31 4.63 0 0.00
Idaho 23 4.93 23 4.92 0 +0.01
Illinois 34 4.41 33 4.45 -1 -0.04
Indiana 11 5.43 11 5.42 0 +0.01
Iowa 24 4.88 25 4.88 +1 0.00
Kansas 32 4.62 32 4.62 0 0.00
Kentucky 9 5.67 8 5.72 -1 -0.05
Louisiana 49 3.15 49 3.15 0 0.00
Maine 10 5.66 10 5.64 0 +0.02
Maryland 8 5.71 9 5.71 +1 0.00
Massachusetts 17 5.07 17 5.07 0 0.00
Michigan 7 5.73 7 5.74 0 -0.01
Minnesota 35 4.25 36 4.20 +1 +0.05
Mississippi 28 4.71 28 4.71 0 0.00
Missouri 27 4.72 26 4.77 -1 -0.05
Montana 3 8.79 3 8.82 0 -0.03
Nebraska 26 4.73 27 4.72 +1 +0.01
Nevada 42 3.98 42 3.96 0 +0.02
New Hampshire 1 8.98 1 9.02 0 -0.04
New Jersey 46 3.44 46 3.44 0 0.00
New Mexico 45 3.50 45 3.50 0 0.00
New York 38 4.09 38 4.10 0 -0.01
North Carolina 47 3.37 47 3.39 0 -0.02
North Dakota 16 5.09 15 5.11 -1 -0.02
Ohio 29 4.69 29 4.69 0 0.00
Oklahoma 39 4.07 39 4.09 0 -0.02
Oregon 4 8.66 4 8.68 0 -0.02
Pennsylvania 20 5.02 21 4.99 +1 +0.03
Rhode Island 25 4.82 24 4.88 -1 -0.06
South Carolina 21 5.00 20 5.00 -1 0.00
South Dakota 33 4.44 34 4.44 +1 0.00
Tennessee 43 3.69 43 3.70 0 -0.01
Texas 36 4.22 35 4.22 -1 0.00
Utah 22 4.98 22 4.98 0 0.00
Vermont 14 5.22 14 5.20 0 +0.02
Virginia 6 6.20 6 6.21 0 -0.01
Washington 48 3.34 48 3.33 0 +0.01
West Virginia 19 5.03 18 5.04 -1 -0.01
Wisconsin 15 5.11 16 5.08 +1 +0.03
Wyoming 12 5.43 13 5.36 +1 +0.07
Dist. of Columbia 42 4.00 41 3.99 -1 +0.01
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.

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