Special Report

Most and Least Tax Friendly States for Business

Source: Belinda Hankins Miller from U.S.A., upload by Herrick 10:33, 15 November 2007 (UTC) / Wikimedia Commons

46. Arkansas
> State sales tax rate: 6.5% (tied — 9th highest)
> Property taxes paid as pct. of home value: 0.6% (13th lowest)
> Unemployment rate: 3.8% (tied — 22nd highest)
> Top individual income tax rate: 6.9% (tied — 14th highest)
> Top corporate income tax rate: 6.5% (tied — 23rd highest)

See all stories featuring: Arkansas

Source: SeanPavonePhoto / Getty Images

47. Connecticut
> State sales tax rate: 6.4% (12th highest)
> Property taxes paid as pct. of home value: 1.7% (5th highest)
> Unemployment rate: 3.8% (tied — 22nd highest)
> Top individual income tax rate: 7.0% (tied — 12th highest)
> Top corporate income tax rate: 7.5% (18th highest)

See all stories featuring: Connecticut

Source: Terabass / Wikimedia Commons

48. New York
> State sales tax rate: 4.0% (tied — 8th lowest)
> Property taxes paid as pct. of home value: 1.3% (14th highest)
> Unemployment rate: 3.9% (tied — 17th highest)
> Top individual income tax rate: 8.8% (6th highest)
> Top corporate income tax rate: 6.5% (tied — 23rd highest)

See all stories featuring: New York

Source: choness / Getty Images

49. California
> State sales tax rate: 7.3% (the highest)
> Property taxes paid as pct. of home value: 0.7% (16th lowest)
> Unemployment rate: 4.2% (12th highest)
> Top individual income tax rate: 13.3% (tied — the highest)
> Top corporate income tax rate: 8.8% (8th highest)

See all stories featuring: California

Source: SeanPavonePhoto / Getty Images

50. New Jersey
> State sales tax rate: 6.6% (8th highest)
> Property taxes paid as pct. of home value: 2.1% (the highest)
> Unemployment rate: 4.0% (tied — 14th highest)
> Top individual income tax rate: 10.8% (3rd highest)
> Top corporate income tax rate: 11.5% (2nd highest)

See all stories featuring: New Jersey