May 15, 2012 Major Components of the State Business Tax Climate Index, FY 2010 Print this page Subscribe Support our work 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 Topics
