Major Components of the State Business Tax Climate Index, FY 2010

State< Overall Rank Corporate Tax Index Rank Individual Income Tax Index Rank Sales Tax Index Rank Unemployument Insurance Tax
Index Rank		 Property Tax Index Rank
Alabama 19 23 18 25 16 17
Alaska 3 26 1 5 29 15
Arizona 28 22 24 46 2 4
Arkansas 40 39 35 43 17 20
California 48 34 48 48 14 13
Colorado 13 12 16 31 20 6
Connecticut 38 18 25 27 34 48
Delaware 8 49 36 1 13 7
Florida 5 15 1 32 3 22
Georgia 29 8 31 23 22 36
Hawaii 24 10 44 11 12 8
Idaho 18 17 30 12 48 3
Illinois 30 27 10 41 46 39
Indiana 12 21 11 20 11 12
Iowa 46 45 42 33 33 31
Kansas 32 40 22 24 6 32
Kentucky 20 42 33 7 36 19
Louisiana 35 19 26 47 8 24
Maine 34 43 17 6 40 41
Maryland 45 14 49 10 37 38
Massachusetts 36 47 14 26 49 45
Michigan 17 48 15 9 45 33
Minnesota 43 44 38 40 38 16
Mississippi 21 13 19 35 4 23
Missouri 16 5 28 16 7 18
Montana 6 16 23 3 21 10
Nebraska 33 35 32 17 15 34
Nevada 4 3 1 44 42 14
New Hampshire 7 50 9 2 39 40
New Jersey 50 41 47 38 25 50
New Mexico 23 32 20 42 19 1
New York 49 20 50 36 47 43
North Carolina 39 25 37 34 5 37
North Dakota 25 30 34 21 28 5
Ohio 47 38 46 37 10 49
Oklahoma 31 7 27 45 1 27
Oregon 14 31 45 4 30 9
Pennsylvania 27 37 13 29 41 42
Rhode Island 44 36 39 13 50 47
South Carolina 26 9 29 18 43 26
South Dakota 1 1 1 30 35 11
Tennessee 22 11 8 49 32 46
Texas 11 46 7 39 9 30
Utah 10 6 12 28 24 2
Vermont 41 28 41 14 18 44
Virginia 15 4 21 8 44 29
Washington 9 33 1 50 26 21
West Virginia 37 24 40 22 31 28
Wisconsin 42 29 43 19 23 25
Wyoming 2 1 1 15 27 35
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