Special Report

Most and Least Tax Friendly States for Business

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6. New Hampshire
> State sales tax rate: 0.0% (tied — the lowest)
> Property taxes paid as pct. of home value: 1.9% (3rd highest)
> Unemployment rate: 2.4% (tied — 4th lowest)
> Top individual income tax rate: 5.0% (tied — 19th lowest)
> Top corporate income tax rate: 7.7% (16th highest)

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7. Oregon
> State sales tax rate: 0.0% (tied — the lowest)
> Property taxes paid as pct. of home value: 0.9% (23rd highest)
> Unemployment rate: 4.4% (9th highest)
> Top individual income tax rate: 9.9% (4th highest)
> Top corporate income tax rate: 7.6% (17th highest)

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8. Utah
> State sales tax rate: 6.0% (25th lowest)
> Property taxes paid as pct. of home value: 0.6% (8th lowest)
> Unemployment rate: 3.0% (tied — 12th lowest)
> Top individual income tax rate: 5.0% (tied — 16th lowest)
> Top corporate income tax rate: 5.0% (11th lowest)

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9. Nevada
> State sales tax rate: 6.9% (7th highest)
> Property taxes paid as pct. of home value: 0.6% (10th lowest)
> Unemployment rate: 4.3% (tied — 10th highest)
> Top individual income tax rate: 0.0% (tied — the lowest)
> Top corporate income tax rate: 0.0% (tied — the lowest)

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10. Indiana
> State sales tax rate: 7.0% (tied — 2nd highest)
> Property taxes paid as pct. of home value: 0.8% (21st lowest)
> Unemployment rate: 3.5% (tied — 22nd lowest)
> Top individual income tax rate: 3.2% (tied — 11th lowest)
> Top corporate income tax rate: 5.8% (tied — 16th lowest)

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