Special Report

Most (and Least) Tax-Friendly States for Business

Cleveland, Ohio
Source: Thinkstock

45. Ohio
> State sales tax rate: 5.8% (24th lowest)
> Property taxes collections per capita: $1,215 (22nd lowest)
> Unemployment rate: 5.1% (tied-11th highest)
> Top individual income tax rate: 5.0% (17th lowest)
> Top corporate income tax rate: 0.0% (tied-the lowest)

Providence-Warwick, Rhode Island
Source: Thinkstock

44. Rhode Island
> State sales tax rate: 7.0% (tied-2nd highest)
> Property taxes collections per capita: $2,282 (6th highest)
> Unemployment rate: 4.5% (tied-24th highest)
> Top individual income tax rate: 6.0% (23rd highest)
> Top corporate income tax rate: 7.0% (tied-20th highest)

Source: Thinkstock

43. Connecticut
> State sales tax rate: 6.4% (12th highest)
> Property taxes collections per capita: $2,726 (2nd highest)
> Unemployment rate: 4.7% (tied-21st highest)
> Top individual income tax rate: 7.0% (13th highest)
> Top corporate income tax rate: 9.0% (tied-5th highest)

Baltimore, Maryland - Inner Harbor
Source: Thinkstock

42. Maryland
> State sales tax rate: 6.0% (tied-16th highest)
> Property taxes collections per capita: $1,504 (17th highest)
> Unemployment rate: 4.2% (22nd lowest)
> Top individual income tax rate: 5.8% (tied-24th highest)
> Top corporate income tax rate: 8.3% (11th highest)

Louisiana bayou and cypress trees
Source: Thinkstock

41. Louisiana
> State sales tax rate: 5.0% (tied-16th lowest)
> Property taxes collections per capita: $849 (9th lowest)
> Unemployment rate: 5.8% (4th highest)
> Top individual income tax rate: 6.0% (tied-19th highest)
> Top corporate income tax rate: 8.0% (tied-13th highest)