STATE BUSINESS TAX CLIMATE INDEX, 2009

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