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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. |