State by State Tax Friendly Ratings for Small Businesses

by CNN/MOney.com


FSB Who loves small business best? 2006
Which states are low on taxes and light on government regulations? Exclusive rankings for FSB.com from the Small Business & Entrepreneurship Council.*
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Full list
Rank
State
Index score
1
South Dakota
26.36
2
Nevada
29.92
3
Wyoming
35.84
4
Alabama
40.33
5
Washington
40.42
6
Florida
40.82
7
Mississippi
41.09
8
Colorado
42.68
9
Texas
42.71
10
Michigan
42.74
11
South Carolina
44.56
12
Indiana
44.87
13
Tennessee
44.97
14
Virginia
45.46
15
Arizona
45.75
16
Pennsylvania
45.86
17
Alaska
46.77
18
New Hampshire
47.26
19
Delaware
47.31
20
Arkansas
48.16
21
Illinois
48.49
22
Missouri
49.24
23
Oklahoma
49.46
24
North Dakota
49.85
25
Georgia
49.90
26
Utah
50.10
27
Wisconsin
51.48
28
Maryland
51.85
29
New Mexico
52.51
30
Montana
53.90
31
Nebraska
54.22
32
Connecticut
54.25
33
Louisiana
54.27
34
Idaho
54.52
35
Kansas
54.80
36
Kentucky
56.27
37
West Virginia
56.66
38
Ohio
56.73
39
Oregon
57.06
40
North Carolina
57.48
41
Iowa
57.76
42
Vermont
59.48
43
Massachusetts
61.06
44
Hawaii
62.61
45
New York
62.65
46
Minnesota
63.59
47
Maine
63.99
48
Rhode Island
64.97
49
California
65.12
50
New Jersey
65.35
51
Washington, D.C.**
75.42
Footnotes:* SBE Council, a Washington, D.C.-based nonprofit which advocates for reduced government taxes and regulations on small business, tends to lobby for the Republican agenda when it comes to taxes and regulations.** Washington, D.C. was not included in a study ranking states by liability systems, so DC.'s index score is underestimated.