Arizona voters go to the polls today to decide Proposition 100, which will raise the state’s sales tax by one percentage point for three years. Arizona’s combined 7.92% sales tax is the 9th highest now, and if the rate goes up a point, it will become the 3rd highest. That’d be behind only Tennessee, which has no wage tax, and California, not a state to emulate for fiscal policy. And although is true that Arizona is a relatively low-tax state, they are middle-of-the-road on business tax climate. Click on the image for larger size version of the “State Business Tax Climate Index” map. Click here for the map in printer-friendly or alternative formats (PDF, TIFF). More on sales taxes here. More on Arizona here.