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

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.