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Table 3: Corporate 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 | 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. |