Special Report

Most and Least Tax Friendly States for Business

Source: SeanPavonePhoto / Getty Images

31. Mississippi
> State sales tax rate: 7.0% (tied — 2nd highest)
> Property taxes paid as pct. of home value: 0.6% (12th lowest)
> Unemployment rate: 4.8% (6th highest)
> Top individual income tax rate: 5.0% (tied — 19th lowest)
> Top corporate income tax rate: 5.0% (tied — 12th lowest)

See all stories featuring: Mississippi

Source: Ron_Thomas / Getty Images

32. Wisconsin
> State sales tax rate: 5.0% (tied — 18th lowest)
> Property taxes paid as pct. of home value: 1.6% (6th highest)
> Unemployment rate: 2.9% (tied — 10th lowest)
> Top individual income tax rate: 7.7% (tied — 9th highest)
> Top corporate income tax rate: 7.9% (14th highest)

See all stories featuring: Wisconsin

Source: ferrantraite / Getty Images

33. Georgia
> State sales tax rate: 4.0% (tied — 8th lowest)
> Property taxes paid as pct. of home value: 0.9% (25th lowest)
> Unemployment rate: 3.9% (tied — 17th highest)
> Top individual income tax rate: 5.8% (tied — 21st highest)
> Top corporate income tax rate: 5.8% (tied — 16th lowest)

See all stories featuring: Georgia

Source: f11photo / Getty Images

34. Pennsylvania
> State sales tax rate: 6.0% (tied — 16th highest)
> Property taxes paid as pct. of home value: 1.5% (10th highest)
> Unemployment rate: 4.0% (tied — 14th highest)
> Top individual income tax rate: 3.1% (tied — 10th lowest)
> Top corporate income tax rate: 10.0% (3rd highest)

See all stories featuring: Pennsylvania

Source: Sean Pavone / Getty Images

35. South Carolina
> State sales tax rate: 6.0% (tied — 16th highest)
> Property taxes paid as pct. of home value: 0.5% (4th lowest)
> Unemployment rate: 3.2% (tied — 16th lowest)
> Top individual income tax rate: 7.0% (tied — 11th highest)
> Top corporate income tax rate: 5.0% (tied — 12th lowest)

See all stories featuring: South Carolina