Source: Davel5957 / iStock via Getty Images
35. Nebraska
> Tax-friendliness score: 4.93/10
> Top individual income tax rate: 6.8% (14th highest)
> Top corporate income tax rate: 7.5% (16th highest)
> State & avg. local sales tax rate: 6.9% (23rd lowest)
Source: SeanPavonePhoto / iStock via Getty Images
34. Massachusetts
> Tax-friendliness score: 4.95/10
> Top individual income tax rate: 5.0% (24th lowest)
> Top corporate income tax rate: 8.0% (12th highest)
> State & avg. local sales tax rate: 6.3% (16th lowest)
Source: Sean Pavone / iStock via Getty Images
33. Maine
> Tax-friendliness score: 4.96/10
> Top individual income tax rate: 7.1% (10th highest)
> Top corporate income tax rate: 8.9% (7th highest)
> State & avg. local sales tax rate: 5.5% (9th lowest)
Source: Kruck20 / iStock via Getty Images
32. Georgia
> Tax-friendliness score: 4.97/10
> Top individual income tax rate: 5.8% (21st highest)
> Top corporate income tax rate: 5.8% (19th lowest)
> State & avg. local sales tax rate: 7.4% (19th highest)
Source: Sean Pavone / iStock via Getty Images
31. South Carolina
> Tax-friendliness score: 4.98/10
> Top individual income tax rate: 7.0% (11th highest)
> Top corporate income tax rate: 5.0% (17th lowest)
> State & avg. local sales tax rate: 7.4% (18th highest)
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