2013 State Business Tax Climate Index: Unemployment Insurance Tax Component

October 9, 2012

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Table 7: Unemployment Insurance 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 13 5.63 11 5.62 -2 +0.01
Alaska 28 4.82 28 4.90 0 -0.08
Arizona 1 6.28 1 6.39 0 -0.11
Arkansas 19 5.37 17 5.43 -2 -0.06
California 16 5.53 13 5.54 -3 -0.01
Colorado 39 4.64 23 5.09 -16 -0.45
Connecticut 31 4.79 32 4.81 +1 -0.02
Delaware 3 6.12 3 6.16 0 -0.04
Florida 10 5.77 5 5.92 -5 -0.15
Georgia 25 4.92 22 5.11 -3 -0.19
Hawaii 30 4.79 30 4.87 0 -0.08
Idaho 47 3.83 48 3.83 +1 0.00
Illinois 43 4.23 43 4.22 0 +0.01
Indiana 11 5.73 16 5.51 +5 +0.22
Iowa 34 4.70 35 4.68 +1 +0.02
Kansas 9 5.78 6 5.91 -3 -0.13
Kentucky 48 3.67 47 3.83 -1 -0.16
Louisiana 4 5.97 4 5.94 0 +0.03
Maine 32 4.75 40 4.50 +8 +0.25
Maryland 46 4.02 45 4.06 -1 -0.04
Massachusetts 49 3.35 49 3.36 0 -0.01
Michigan 44 4.11 44 4.15 0 -0.04
Minnesota 40 4.54 34 4.69 -6 -0.15
Mississippi 7 5.81 8 5.83 +1 -0.02
Missouri 6 5.91 9 5.79 +3 +0.12
Montana 21 5.20 20 5.19 -1 +0.01
Nebraska 8 5.79 12 5.60 +4 +0.19
Nevada 41 4.47 42 4.44 +1 +0.03
New Hampshire 42 4.23 39 4.53 -3 -0.30
New Jersey 24 4.94 25 4.99 +1 -0.05
New Mexico 15 5.56 14 5.53 -1 +0.03
New York 45 4.07 46 3.86 +1 +0.21
North Carolina 5 5.95 7 5.87 +2 +0.08
North Dakota 17 5.52 31 4.82 +14 +0.70
Ohio 12 5.64 10 5.66 -2 -0.02
Oklahoma 2 6.17 2 6.37 0 -0.20
Oregon 37 4.67 33 4.69 -4 -0.02
Pennsylvania 36 4.67 37 4.64 +1 +0.03
Rhode Island 50 2.83 50 3.02 0 -0.19
South Carolina 33 4.74 38 4.56 +5 +0.18
South Dakota 35 4.70 41 4.44 +6 +0.26
Tennessee 26 4.92 27 4.91 +1 +0.01
Texas 14 5.63 15 5.53 +1 +0.10
Utah 20 5.21 24 5.05 +4 +0.16
Vermont 22 5.19 19 5.25 -3 -0.06
Virginia 38 4.65 36 4.67 -2 -0.02
Washington 18 5.41 18 5.29 0 +0.12
West Virginia 27 4.87 26 4.96 -1 -0.09
Wisconsin 23 5.13 21 5.12 -2 +0.01
Wyoming 29 4.80 29 4.89 0 -0.09
Dist. of Columbia 24 5.03 24 5.05 0 -0.02
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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