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

State Business Tax Climate Index, 2008

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

Source: The Tax Foundation

The Tax Foundation's State Business Tax Climate Index rates states based on overall burden, complexity, compliance costs and other factors. A lower rank indicates a less business-friendly tax climate.
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