STATE BUSINESS TAX CLIMATE INDEX

Rank	State	Amount	Rank	State	Amount
1	Wyoming	8.30	26	South Carolina	5.81
2	New Hamphire	8.05	27	Oklahoma	5.80
3	Nevada	7.91	28	Wisconsin	5.69
4	Colorado	7.69	29	New Mexico	5.58
5	Alaska	7.64	30	Rhode Island	5.55
6	South Dakota	7.63	31	Maryland	5.53
7	Florida	7.41	32	North Dakota	5.43
8	Washington	7.37	33	Idaho	5.43
9	Oregon	7.20	34	Utah	5.40
10	Tennessee	7.04	35	Kentucky	5.37
11	Indiana	7.04	36	Kansas	5.20
12	Massachusetts	6.90	37	Connecticut	5.11
13	Texas	6.75	38	Iowa	5.10
14	Illinois	6.71	39	West Virginia	5.10
15	Delaware	6.58	40	New Jersey	5.09
16	Alabama	6.58	41	Louisiana	4.87
17	Arizona	6.46	42	Minnesota	4.84
18	Michigan	6.39	43	Maine	4.83
19	Pennsylvania	6.38	44	NEW YORK	4.80
20	Vermont	6.36	45	Hawaii	4.73
21	Virginia	6.36	46	Nebraska	4.67
22	Montana	6.33	47	Ohio	4.45
23	Missouri	5.89	48	Arkansas	4.43
24	North Carolina	5.85	49	California	4.36
25	Georgia	5.83	50	Mississippi	3.97
U.S. average		5.97
The Tax Foundation's State Business Tax Climate Index rates states based on overall burden, complexity, compliance costs and other factors.
Source: Tax Foundation (www.taxfoundation.org)

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