Special Report

Most and Least Tax Friendly States for Business

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26. Oklahoma
> State sales tax rate: 4.5% (tied — 15th lowest)
> Property taxes paid as pct. of home value: 0.9% (24th lowest)
> Unemployment rate: 3.3% (17th lowest)
> Top individual income tax rate: 5.0% (tied — 19th lowest)
> Top corporate income tax rate: 6.0% (tied — 19th lowest)

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27. Arizona
> State sales tax rate: 5.6% (24th highest)
> Property taxes paid as pct. of home value: 0.6% (14th lowest)
> Unemployment rate: 5.1% (tied — 3rd highest)
> Top individual income tax rate: 4.5% (tied — 13th lowest)
> Top corporate income tax rate: 4.9% (10th lowest)

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28. Kansas
> State sales tax rate: 6.5% (tied — 9th highest)
> Property taxes paid as pct. of home value: 1.3% (15th highest)
> Unemployment rate: 3.4% (tied — 20th lowest)
> Top individual income tax rate: 5.7% (tied — 24th highest)
> Top corporate income tax rate: 7.0% (tied — 19th highest)

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29. Massachusetts
> State sales tax rate: 6.3% (tied — 13th highest)
> Property taxes paid as pct. of home value: 1.1% (18th highest)
> Unemployment rate: 3.0% (tied — 12th lowest)
> Top individual income tax rate: 5.1% (tied — 24th lowest)
> Top corporate income tax rate: 8.0% (tied — 12th highest)

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30. Maine
> State sales tax rate: 5.5% (tied — 23rd highest)
> Property taxes paid as pct. of home value: 1.2% (16th highest)
> Unemployment rate: 3.4% (tied — 20th lowest)
> Top individual income tax rate: 7.2% (tied — 10th highest)
> Top corporate income tax rate: 8.9% (7th highest)

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