The Tax Foundation has released its 2015 State Business Tax Climate Index:
Their announcement and summary
The full 76 page pdf.
From the Executive Summary:
The 10 best states in this year’s Index are:
1. Wyoming
2. South Dakota
3. Nevada
4. Alaska
5. Florida
6. Montana
7. New Hampshire
8. Indiana
9. Utah
10. Texas
The 10 lowest ranked, or worst, states in this year’s Index are:
41. Iowa
42. Connecticut
43. Wisconsin
44. Ohio
45. Rhode Island
46. Vermont
47. Minnesota
48. California
49. New York
50. New Jersey
Tax Guru - Ker$tetter Letter 