Special Report

Most (and Least) Tax-Friendly States for Business

Portland Head Light in Maine at Sunrise
Source: Thinkstock

30. Maine
> State sales tax rate: 5.5% (tied-21st lowest)
> Property taxes collections per capita: $1,907 (11th highest)
> Unemployment rate: 3.2% (tied-8th lowest)
> Top individual income tax rate: 10.2% (2nd highest)
> Top corporate income tax rate: 8.9% (7th highest)

Bison, North Dakota
Source: Thinkstock

29. North Dakota
> State sales tax rate: 5.0% (tied-16th lowest)
> Property taxes collections per capita: $1,140 (21st lowest)
> Unemployment rate: 2.9% (tied-4th lowest)
> Top individual income tax rate: 2.9% (8th lowest)
> Top corporate income tax rate: 4.3% (tied-8th lowest)

Capital Building, Jackson, Mississippi
Source: Thinkstock

28. Mississippi
> State sales tax rate: 7.0% (tied-2nd highest)
> Property taxes collections per capita: $899 (11th lowest)
> Unemployment rate: 5.2% (tied-9th highest)
> Top individual income tax rate: 5.0% (tied-18th lowest)
> Top corporate income tax rate: 5.0% (tied-11th lowest)

Boston, Massachusetts
Source: Thinkstock

27. Massachusetts
> State sales tax rate: 6.3% (tied-13th highest)
> Property taxes collections per capita: $2,069 (8th highest)
> Unemployment rate: 3.4% (11th lowest)
> Top individual income tax rate: 5.1% (24th lowest)
> Top corporate income tax rate: 8.0% (tied-13th highest)

Honolulu Waikiki Beach, Hawaii
Source: Thinkstock

26. Hawaii
> State sales tax rate: 4.0% (tied-7th lowest)
> Property taxes collections per capita: $943 (13th lowest)
> Unemployment rate: 2.8% (tied-2nd lowest)
> Top individual income tax rate: 8.3% (9th highest)
> Top corporate income tax rate: 6.4% (tied-23rd lowest)