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

STATE BUSINESS TAX CLIMATE INDEX

Rank State Amount Rank State Amount
1 South Dakota 7.365 26 Utah 5.095
2 Florida 6.925 27 Louisiana 5.062
3 Alaska 6.846 28 Iowa 5.032
4 Texas 6.798 29 Ohio 4.866
5 New Hampshire 6.629 30 North Carolina 4.861
6 Nevada 6.494 31 Idaho 4.851
7 Wyoming 6.446 32 Kansas 4.822
8 Colorado 6.352 33 Massachusetts 4.803
9 Washington 6.252 34 New Jersey 4.782
10 Oregon 6.150 35 Nebraska 4.767
11 Missouri 5.840 36 Michigan 4.703
12 Indiana 5.737 37 Connecticut 4.699
13 Virginia 5.737 38 California 4.607
14 Oklahoma 5.682 39 North Dakota 4.504
15 Tennessee 5.668 40 New Mexico 4.502
16 Alabama 5.664 41 Wisconsin 4.460
17 Montana 5.633 42 Maine 4.444
18 Delaware 5.570 43 Arkansas 4.441
19 Arizona 5.491 44 Kentucky 4.345
20 Georgia 5.443 45 Vermont 4.310
21 Maryland 5.422 46 Rhode Island 4.249
22 Pennsylvania 5.311 47 West Virginia 4.240
23 Illinois 5.211 48 Minnesota 4.063
24 South Carolina 5.182 49 NEW YORK 4.043
25 Mississippi 5.146 50 Hawaii 3.742
U.S. average 5.000  
The Tax Foundation's State Business Tax Climate Index rates states based on overall burden, complexity, compliance costs and other factors. Higher score indicates a more business-friendly tax climate.
Source: Tax Foundation (www.taxfoundation.org)