Special Report

Most and Least Tax Friendly States for Business

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16. Tennessee
> State sales tax rate: 7.0% (tied — 2nd highest)
> Property taxes paid as pct. of home value: 0.7% (15th lowest)
> Unemployment rate: 3.2% (tied — 16th lowest)
> Top individual income tax rate: 2.0% (tied — 8th lowest)
> Top corporate income tax rate: 6.5% (tied — 23rd highest)

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17. North Dakota
> State sales tax rate: 5.0% (tied — 18th lowest)
> Property taxes paid as pct. of home value: 0.9% (24th highest)
> Unemployment rate: 2.4% (tied — 4th lowest)
> Top individual income tax rate: 2.9% (tied — 9th lowest)
> Top corporate income tax rate: 4.3% (8th lowest)

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18. Colorado
> State sales tax rate: 2.9% (7th lowest)
> Property taxes paid as pct. of home value: 0.5% (5th lowest)
> Unemployment rate: 3.7% (tied — 25th lowest)
> Top individual income tax rate: 4.6% (tied — 14th lowest)
> Top corporate income tax rate: 4.6% (9th lowest)

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19. West Virginia
> State sales tax rate: 0.0% (tied — the lowest)
> Property taxes paid as pct. of home value: 0.5% (6th lowest)
> Unemployment rate: 5.2% (2nd highest)
> Top individual income tax rate: 6.5% (tied — 18th highest)
> Top corporate income tax rate: 6.5% (tied — 23rd highest)

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20. Washington
> State sales tax rate: 6.5% (tied — 9th highest)
> Property taxes paid as pct. of home value: 0.9% (23rd lowest)
> Unemployment rate: 4.5% (8th 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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