State Business Tax Climate Index, FY 2011
Index Rank |
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| Overall Rank |
State | Corp. Tax |
Indiv. Income Tax |
Sales Tax |
Unemploy. Ins. Tax |
Property Tax |
| 1 | South Dakota | 1 | 1 | 25 | 36 | 13 |
| 2 | Alaska | 26 | 1 | 5 | 31 | 12 |
| 3 | Wyoming | 1 | 1 | 13 | 28 | 46 |
| 4 | Nevada | 3 | 6 | 43 | 40 | 17 |
| 5 | Florida | 15 | 1 | 30 | 3 | 28 |
| 6 | Montana | 16 | 22 | 3 | 19 | 10 |
| 7 | New Hampshire | 50 | 10 | 1 | 38 | 35 |
| 8 | Delaware | 49 | 34 | 2 | 8 | 8 |
| 9 | Utah | 6 | 13 | 27 | 24 | 3 |
| 10 | Indiana | 21 | 11 | 20 | 12 | 4 |
| 11 | Washington | 32 | 1 | 50 | 25 | 19 |
| 12 | Virginia | 4 | 17 | 8 | 29 | 25 |
| 13 | Texas | 46 | 7 | 37 | 15 | 29 |
| 14 | Oregon | 45 | 46 | 4 | 37 | 5 |
| 15 | Colorado | 12 | 16 | 29 | 17 | 15 |
| 16 | Missouri | 5 | 25 | 15 | 9 | 11 |
| 17 | Michigan | 48 | 12 | 9 | 45 | 32 |
| 18 | Idaho | 17 | 29 | 12 | 48 | 2 |
| 19 | Kentucky | 42 | 32 | 7 | 34 | 20 |
| 20 | North Dakota | 30 | 28 | 18 | 20 | 7 |
| 21 | Mississippi | 13 | 19 | 33 | 4 | 31 |
| 22 | Hawaii | 10 | 41 | 10 | 23 | 14 |
| 23 | Illinois | 27 | 9 | 39 | 41 | 39 |
| 24 | South Carolina | 9 | 27 | 22 | 43 | 23 |
| 25 | Georgia | 8 | 30 | 23 | 22 | 38 |
| 26 | Pennsylvania | 38 | 14 | 28 | 42 | 44 |
| 27 | Tennessee | 11 | 8 | 47 | 35 | 50 |
| 28 | Alabama | 24 | 18 | 40 | 10 | 9 |
| 29 | Nebraska | 34 | 31 | 17 | 13 | 24 |
| 30 | Oklahoma | 7 | 24 | 42 | 1 | 27 |
| 31 | Maine | 43 | 37 | 6 | 44 | 26 |
| 32 | Massachusetts | 36 | 15 | 24 | 49 | 43 |
| 33 | New Mexico | 31 | 20 | 45 | 16 | 1 |
| 34 | Arizona | 22 | 23 | 48 | 2 | 6 |
| 35 | Kansas | 35 | 21 | 32 | 7 | 41 |
| 36 | Louisiana | 19 | 26 | 46 | 5 | 22 |
| 37 | West Virginia | 23 | 39 | 21 | 32 | 37 |
| 38 | Vermont | 28 | 40 | 16 | 21 | 36 |
| 39 | Arkansas | 40 | 33 | 41 | 18 | 21 |
| 40 | Wisconsin | 29 | 43 | 19 | 26 | 30 |
| 41 | North Carolina | 25 | 36 | 44 | 6 | 33 |
| 42 | Rhode Island | 37 | 35 | 14 | 50 | 47 |
| 43 | Minnesota | 44 | 38 | 38 | 39 | 18 |
| 44 | Maryland | 14 | 49 | 11 | 47 | 40 |
| 45 | Iowa | 47 | 42 | 31 | 33 | 34 |
| 46 | Ohio | 39 | 44 | 35 | 11 | 45 |
| 47 | Connecticut | 18 | 47 | 26 | 30 | 49 |
| 48 | New Jersey | 41 | 45 | 36 | 27 | 48 |
| 49 | California | 33 | 48 | 49 | 14 | 16 |
| 50 | New York | 20 | 50 | 34 | 46 | 42 |
| Source: The Tax Foundation | ||||||
