Most (and Least) Tax-Friendly States for Business

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50. New Jersey
> State sales tax rate: 6.9% (tied-6th highest)
> Property taxes collections per capita: $2,989 (the highest)
> Unemployment rate: 4.4% (tied-23rd lowest)
> Top individual income tax rate: 9.0% (6th highest)
> Top corporate income tax rate: 9.0% (tied-5th highest)

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49. New York
> State sales tax rate: 4.0% (tied-7th lowest)
> Property taxes collections per capita: $2,494 (4th highest)
> Unemployment rate: 4.4% (tied-23rd lowest)
> Top individual income tax rate: 8.8% (8th highest)
> Top corporate income tax rate: 6.5% (tied-23rd highest)

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48. California
> State sales tax rate: 7.3% (the highest)
> Property taxes collections per capita: $1,365 (22nd highest)
> Unemployment rate: 5.0% (tied-14th highest)
> Top individual income tax rate: 13.3% (the highest)
> Top corporate income tax rate: 8.8% (8th highest)

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47. Vermont
> State sales tax rate: 6.0% (tied-16th highest)
> Property taxes collections per capita: $2,331 (5th highest)
> Unemployment rate: 3.0% (6th lowest)
> Top individual income tax rate: 9.0% (7th highest)
> Top corporate income tax rate: 8.5% (10th highest)

Source: Thinkstock

46. Minnesota
> State sales tax rate: 6.9% (tied-6th highest)
> Property taxes collections per capita: $1,547 (15th highest)
> Unemployment rate: 4.0% (tied-17th lowest)
> Top individual income tax rate: 9.9% (4th highest)
> Top corporate income tax rate: 9.8% (3rd highest)