Public Policy Institute of New York State, Inc. The Public Policy Institute of New York State, Inc.

Just the Facts - Key Economic and Social Indicators for New York State

State Business Tax Climate Index, FY 2011

   
Index Rank
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