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Tax heavens.

Wyoming leads the nation with the most business-friendly taxes, followed by South Dakota, Alaska, Nevada, Florida, Texas, New Hampshire, Montana, Delaware and Oregon, according to an annual study by the Tax Foundation. It looks at individual income taxes, major business taxes, sales taxes, unemployment insurance taxes, and taxes on wealth or assets such as property. The foundation defines a good state tax system as one that treats all taxpayers the same and levies low, fiat rates on the broadest bases possible. Rhode Island's tax system was considered the least hospitable to business, followed by Ohio, New Jersey, New York and Vermont.
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Title Annotation:STATELINE; comparison of tax systems between the states
Publication:State Legislatures
Geographic Code:1USA
Date:Jan 1, 2007
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