Table 33
Relative Cost of Doing Business, 1998
Rank	State	Amt.		Rank	State	Amt.
1	New Jersey	114.9		27	Georgia	94.1
2	Massachusetts	114.7		28	Indiana	93.9
3	Connecticut	112.9		29	Missouri	93.9
4	Hawaii	112.9		30	Alabama	93.4
5	NEW YORK	111.0		31	Kansas	93.3
6	Michigan	107.6		32	Utah	93.3
7	California	107.3		33	West Virginia	93.0
8	Maine	106.3		34	North Dakota	92.7
9	Vermont	105.8		35	Nevada	92.3
10	Pennsylvania	102.3		36	Louisiana	91.7
11	New Hampshire	101.7		37	Oregon	91.0
12	Illinois	101.5		38	Texas	90.8
13	Arizona	100.2		39	Delaware	90.3
14	Minnesota	100.1		40	Mississippi	88.9
15	Rhode Island	99.1		41	Arkansas	88.1
16	Florida	99.0		42	Montana	88.1
17	Alaska	98.9		43	Kentucky	88.0
18	Colorado	98.9		44	Idaho	85.9
19	Maryland	98.4		45	Oklahoma	85.5
20	Washington	98.4		46	New Mexico	85.1
21	Wisconsin	98.3		47	Iowa	84.3
22	Ohio	97.7		48	Nebraska	82.9
23	Tennessee	95.2		49	Wyoming	78.0
24	North Carolina	95.0		50	South Dakota	74.9
25	South Carolina	94.5		U.S. average		100.0
26	Virginia	94.3		N.Y.S. % above avg.		11.0%
Source: Dismal Sciences/RFA, Inc. http://www.economy.com/research/
Relative business costs include unit labor costs, energy costs and tax burdens; New York is above average in all three factors.