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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. |