The Public Policy Institute of New York State, Inc., a research and educational organization.
Just the Facts - Key Economic and Social Indicators for New York State

Business taxes as percentage of private-sector gross state product, 2008 ($ billions)

Rank State Eff. Tax Rate (% of private-sector GSP*) State and Local Business Taxes
1 Alaska 22.3% 8.2
2 Wyoming 9.2% 2.5
3 North Dakota 8.9% 2.1
4 Maine 7.3% 3.0
5 West Virginia 7.1% 3.4
6 Montana 6.4% 1.9
7 Mississippi 6.0% 4.4
8 New Mexico 6.0% 3.8
9 Vermont 6.0% 1.3
10 New York 5.8% 57.4
11 Kansas 5.7% 5.7
12 Rhode Island 5.7% 2.3
13 Washington 5.5% 14.8
14 Hawaii 5.4% 2.5
15 New Hampshire 5.4% 2.8
16 Oklahoma 5.3% 6.3
17 Texas 5.3% 54.5
18 Florida 5.2% 33.9
19 Louisiana 5.2% 10.1
20 South Dakota 5.2% 1.5
21 Nebraska 5.1% 3.5
22 Indiana 5.0% 11.1
23 Michigan 5.0% 16.8
24 New Jersey 5.0% 20.7
25 Illinois 4.9% 26.9
26 Pennsylvania 4.9% 23.3
27 Arizona 4.7% 10.2
28 Idaho 4.7% 2.1
29 South Carolina 4.7% 6.0
30 California 4.6% 73.7
31 Iowa 4.6% 5.2
32 Nevada 4.6% 5.2
33 Ohio 4.6% 18.9
34 Wisconsin 4.6% 9.4
35 Alabama  4.5% 6.3
36 Arkansas 4.5% 3.7
37 Kentucky 4.5% 6
38 Tennessee 4.5% 9.7
39 Minnesota 4.3% 9.8
40 Colorado  4.2% 8.7
41 Massachusetts 4.2% 13.6
42 Maryland 4.1% 9.2
43 Missouri 4.1% 8.3
44 Dist. Of Columbia 4.1% 2.6
45 Georgia 4.0% 13.9
46 Utah 3.9% 3.6
47 Virginia 3.9% 12.2
48 Delaware 3.8% 2.1
49 Connecticut 3.7% 7.3
50 Oregon 3.7% 5.1
51 North Carolina 3.6% 12.4
United States 4.9% 590
* Percent of calendar year 2007 private sector GSP equivalent to a total effective business tax rate on  economic activity occurring within the state
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