Special Report

Most and Least Tax Friendly States for Business

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11. Delaware
> State sales tax rate: 0.0% (tied — the lowest)
> Property taxes paid as pct. of home value: 0.6% (9th lowest)
> Unemployment rate: 3.4% (tied — 20th lowest)
> Top individual income tax rate: 6.6% (17th highest)
> Top corporate income tax rate: 8.7% (9th highest)

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12. North Carolina
> State sales tax rate: 4.8% (17th lowest)
> Property taxes paid as pct. of home value: 0.8% (20th lowest)
> Unemployment rate: 3.9% (tied — 17th highest)
> Top individual income tax rate: 5.3% (25th lowest)
> Top corporate income tax rate: 2.5% (7th lowest)

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13. Michigan
> State sales tax rate: 6.0% (tied — 16th highest)
> Property taxes paid as pct. of home value: 1.4% (13th highest)
> Unemployment rate: 4.0% (tied — 14th highest)
> Top individual income tax rate: 4.3% (tied — 12th lowest)
> Top corporate income tax rate: 6.0% (tied — 19th lowest)

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14. Missouri
> State sales tax rate: 4.2% (13th lowest)
> Property taxes paid as pct. of home value: 1.0% (22nd highest)
> Unemployment rate: 3.2% (tied — 16th lowest)
> Top individual income tax rate: 5.4% (25th highest)
> Top corporate income tax rate: 6.3% (22nd lowest)

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15. Texas
> State sales tax rate: 6.3% (tied — 13th highest)
> Property taxes paid as pct. of home value: 1.6% (7th highest)
> Unemployment rate: 3.8% (tied — 22nd 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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