South Dakota
Rank #1

Key Positives:
No income, capital gains, dividends and interest, and death taxes.
Low property taxes.
Low number of health insurance mandates.
Lowest crime rate.
Right to work state.

Key Negatives:
High consumption-based taxes.

Nevada
Rank #2

Key Positives:
No income, capital gains, dividends and interest, and death taxes.
Low wireless taxes.
Right to work state.
Low level of government employment.
Low level of government spending.

Key Negatives:
Very high consumption-based taxes.
High gas tax.
High minimum wage.
High level of government debt.

Wyoming
Rank #4

Key Positives:
No income, capital gains, dividends and interest, and death taxes.
Very low gas and diesel taxes.
Low wireless taxes.
Low number of health insurance mandates.
Very low electricity costs.
Very low crime rate.
Right to work state.

Key Negatives:
Very high property taxes.
Very high unemployment taxes.
High workers’ compensation costs.
Highest level of government workers.
Very high government spending.

Washington
Rank #6

Key Positives:
No income, capital gains, and dividends and interest taxes.
Low property taxes.
Second lowest electricity costs.

Key Negatives:
Second highest consumption-based taxes.
Death tax imposed.
High unemployment taxes.
High gas and diesel taxes.
Second highest wireless taxes.
High workers’ compensation costs.
High minimum wage.
High level of government spending.
High level of government debt.

Florida
Rank #5

Key Positives:
No personal income, individual capital gains, dividends and interest, and death taxes.
Very low unemployment taxes.
Low level of government employment.

Key Negatives:
High property taxes.
High consumption-based taxes.
High gas and diesel taxes.
High wireless taxes.
Very high crime rate.
High minimum wage.

Alaska
Rank #19

Key Positives:
No personal income, capital gains, dividend and interest taxes.
Relatively low corporate capital gains tax.
No death tax.
Lowest gas and diesel taxes.
Low consumption-based taxes.
Low number of health insurance mandates.
High level of government debt.

Key Negatives:
High corporate income tax.
High property taxes.
High unemployment taxes.
Second highest electricity costs.
Second highest workers’ compensation costs.
Second highest level of government workers.
Highest level of government spending.

Texas
Rank #3

Key Positives:
No income, capital gains, dividends and interest, and death taxes.
Fairly low unemployment taxes.
Low gas and diesel taxes.
Low workers’ compensation costs.
Right to work state.

Key Negatives:
High property taxes.
High consumption-based taxes.
High number of health insurance mandates.
High crime rate.
High level of government debt.

Colorado
Rank #9

Key Positives:
No death tax.
Fairly low corporate income and capital gains taxes.
Low consumption-based taxes.
Low unemployment taxes.
Low workers’ compensation costs.

Key Negatives:
Imposes an individual alternative minimum tax.
High property taxes.
High number of health insurance mandates.
High minimum wage.

Alabama
Rank #7

Key Positives:
Lowest property taxes.
Fairly low personal and corporate income taxes.
Low unemployment taxes.
Low wireless taxes.
Low number of health insurance mandates.
Right to work state.
Low level of government debt.

Key Negatives:
High crime rate.
High level of government workers.

Mississippi
Rank #15

Key Positives:
Low property taxes.
No death tax.
Low gas and diesel taxes.
Low number of health insurance mandates.
Low level of government debt.

Key Negatives:
High consumption-based taxes.
High level of government workers.

South Carolina
Rank #14

Key Positives:
Fairly low individual capital gains tax.
No death tax.
Low consumption-based taxes.
Low gas and diesel taxes.
Low number of health insurance mandates.

Key Negatives:
High personal income, and dividend and interest taxes.
High workers’ compensation costs.
High crime rate.

Tennessee
Rank #17

Key Positives:
No personal income and capital gains taxes.
Low property taxes.
Low number of the health insurance mandates.
Relatively low level of government spending.
Fairly low level of government debt.

Key Negatives:
High consumption-based taxes.
Imposes a death tax.
High crime rate.

Missouri
Rank #22

Key Positives:
Low property taxes.
Fairly low consumption-based taxes.
Low gas and diesel taxes.
Relatively low level of government spending.

Key Negatives:
High wireless taxes.
Large number of health insurance mandates.
Fairly high crime rate.

Ohio
Rank #18

Key Positives:
No corporate income and capital gains taxes.
Low unemployment taxes.
Low number of health insurance mandates.

Key Negatives:
High crime rate.
High minimum wage.

Virginia
Rank #12

Key Positives:
Low consumption-based taxes.
Very low unemployment taxes.
Low wireless taxes.
Second lowest workers’ compensation costs.
Low crime rate.
Right to work state.

Key Negatives:
High number of health insurance mandates.

Oklahoma
Rank #23

Key Positives:
Low property taxes.
Low gas and diesel taxes.
Low electricity costs.
Relatively low level of government spending.
Low level of government debt.

Key Negatives:
High unemployment taxes.
High workers’ compensation costs.
High crime rate.

Arizona
Rank #10

Key Positives:
No death tax.
Second lowest unemployment taxes.
Low gas and diesel taxes.
Low number of health insurance mandates.
Low workers’ compensation costs.
Second lowest level of government workers.
Low level of government spending.

Key Negatives:
High wireless taxes.
High crime rate.
High minimum wage.

Georgia
Rank #21

Key Positives:
No death tax.
Low consumption-based taxes.
Low unemployment taxes.
Right to work state.
Relatively low level of government spending.
Low level of government debt.

Key Negatives:
High crime rate.

Illinois
Rank #35

Key Positives:
Low consumption-based taxes.
Low level of government workers.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High gas and diesel taxes.
High wireless taxes.
High level of government debt.
High minimum wage.

Michigan
Rank #11

Key Positives:
No death tax.
Low wireless taxes.
Low number of health insurance mandates.
Low workers’ compensation costs.
Low level of government workers.

Key Negatives:
High property taxes.
High gas and diesel taxes.
High electricity costs.
High minimum wage.
High level of government debt.

Indiana
Rank #13

Key Positives:
Fairly low personal income, capital gains, and dividend and interest taxes.
Low unemployment taxes.
Low number of health insurance mandates.
Low electricity costs.
Low workers’ compensation costs.
Relatively low level of government spending.

Key Negatives:
High corporate income and capital gains taxes.
Imposes a death tax.
High gas and diesel taxes.

Delaware
Rank #33

Key Positives:
Low consumption-based taxes.
Low unemployment taxes.
Low wireless taxes.
Low number of health insurance mandates.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High electricity costs.
High crime rate.
High level of government spending.

New Mexico
Rank #26

Key Positives:
Low individual capital gains taxes.
Low property taxes.

Key Negatives:
High corporate income and capital gains taxes.
High consumption-based taxes.
High number of health insurance mandates.
High crime rate.
High minimum wage.
High level of government workers.
High level of government spending.

Arkansas
Rank #34

Key Positives:
Low property taxes.
No death tax.
Low electricity costs.
Low workers’ compensation costs.
Right to work state.
Second lowest level of government spending.
Low level of government debt.

Key Negatives:
High personal income, and dividend and interest taxes.
High consumption-based taxes.
High crime rate.
High level of government workers.

Utah
Rank #8

Key Positives:
Low property taxes.
Low number of health insurance mandates.
Low electricity costs.
Low workers’ compensation costs.
Right to work state.

Key Negatives:
High unemployment taxes.

New Hampshire
Rank #20

Key Positives:
No personal income and capital gains taxes.
Low consumption-based taxes.
Low gas and diesel taxes.
Very low crime rate.

Key Negatives:
High corporate income and capital gains taxes.
Highest property taxes.
High electricity costs.

Kentucky
Rank #29

Key Positives:
Low property taxes.
Low electricity costs.

Key Negatives:
Imposes a death tax.

Pennsylvania
Rank #24

Key Positives:
Relatively low level of personal income, capital gains, and dividend and interest taxes.
Low consumption-based taxes.
Relatively low unemployment taxes.
Low crime rate.
Low level of government employment.

Key Negatives:
Highest corporate income and capital gains taxes.
Imposes a death tax.
High gas and diesel taxes.
High wireless taxes.
High number of health insurance mandates.
High electricity costs.
High level of government spending.
High level of government debt.

Louisiana
Rank #25

Key Positives:
Fairly low personal income taxes.
Low property taxes.
Lowest electricity costs.

Key Negatives:
High consumption-based taxes.
High electricity costs.
High workers’ compensation costs.
High crime rate.
High level of government workers.
High level of government spending.

Maryland
Rank #36

Key Positives:
Low property taxes.
Low consumption-based taxes.
Low workers’ compensation costs.

Key Negatives:
High corporate income and capital gains taxes.
Imposes a death tax.
High wireless taxes.
High number of health insurance mandates.
High electricity costs.

Montana
Rank #32

Key Positives:
Second lowest consumption-based taxes.
No death tax.
Low wireless taxes.
Fairly low number of health insurance mandates.
Low electricity taxes.
Low crime rate.
Low level of government debt.

Key Negatives:
High property taxes.
High unemployment taxes.
High workers’ compensation costs.
High minimum wage.
High level of government workers.

Wisconsin
Rank #27

Key Positives:
Fairly low individual capital gains taxes.
Low consumption-based taxes.
Low wireless taxes.
Low crime rate.
Fairly low level of government workers.

Key Negatives:
High personal income, dividend and interest, corporate income and corporate capital gains taxes.
High property taxes.
High gas and diesel taxes.
High electricity costs.
High workers’ compensation costs.

Connecticut
Rank #42

Key Positives:
Low consumption-based taxes.
Low unemployment taxes.
Low wireless taxes.
Low workers’ compensation costs.
Low crime rate.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
Highest diesel taxes.
High number of health insurance mandates.
High electricity costs.
High minimum wage.
High level of government spending.
High level of government debt.

North Dakota
Rank #16

Key Positives:
Relatively low personal income, capital gains, and dividend and interest taxes.
Low property taxes.
No death tax.
Low electricity costs.
Second lowest crime rate.

Key Negatives:
Highest unemployment taxes.
High workers’ compensation costs.
High level of government workers.

Kansas
Rank #28

Key Positives:
Fairly low unemployment taxes.
Right to work state.

Key Negatives:
High corporate income and capital gains taxes.
High wireless taxes.
High level of government workers.
High level of government debt.

Oregon
Rank #43

Key Positives:
Lowest consumption-based taxes.
Lowest wireless taxes.
Low electricity costs.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
Imposes a death tax.
High unemployment taxes.
High gas and diesel taxes.
High minimum wage.

North Carolina
Rank #37

Key Positives:
Low property taxes.
Low level of government debt.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
Imposes a death tax.
High gas and diesel taxes.
High number of health insurance mandates.
High crime rate.

Nebraska
Rank #39

Key Positives:
Low consumption-based taxes.
Low unemployment tax.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
Highest wireless taxes.
High level of government workers.
High level of government spending.

West Virginia
Rank #30

Key Positives:
Low property taxes.
Low wireless taxes.
Low electricity costs.
Low crime rate.
Fairly low level of government debt.

Key Negatives:
High corporate income and capital gains taxes.
High gas and diesel taxes.
High workers’ compensation costs.

Hawaii
Rank #45

Key Positives:
Low property taxes.
Low wireless taxes.
Low number of health insurance mandates.

Key Negatives:
Second highest personal income, and dividend and interest taxes.
High individual capital gains tax.
Highest consumption-based taxes.
Imposes a death tax.
High unemployment taxes.
Highest gas and diesel taxes.
Highest electricity costs.
High crime rate.
High level of government spending.
High level of government debt.

Idaho
Rank #31

Key Positives:
Low property taxes.
Low consumption-based taxes.
Low wireless taxes.
Second lowest electricity costs.
Very low crime rate.
Right to work state.
Lowest level of government spending.
Lowest level of government debt.
Low level of government workers.
No death tax.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
High unemployment taxes.
High workers’ compensation costs.

Vermont
Rank #48

Key Positives:
Low crime rate.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High electricity costs.
High workers’ compensation costs.
High minimum wage.
High level of government workers.
High level of government spending.

Massachusetts
Rank #38

Key Positives:
Low consumption-based taxes.
Low wireless taxes.
Low workers’ compensation costs.
Low crime rate.
Low level of government workers.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High electricity costs.
High minimum wage.
High level of government spending.
Second highest level of government debt.

New York
Rank #47

Key Positives:
Low unemployment taxes.
Low crime rate.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
Highest gas tax.
High diesel tax.
High electricity costs.
High wireless taxes.
High number of health insurance mandates.
High level of government workers.
Very high level of government spending
Highest level of government debt.

Rhode Island
Rank #41

Key Positives:
Low consumption-based taxes.
Low level of government workers.

Key Negatives:
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High unemployment taxes.
High gas and diesel taxes.
High wireless taxes.
Highest number of health insurance mandates.
High electricity costs.
High minimum wage.
High level of government spending.
High level of government debt.

Maine
Rank #46

Key Positives:
Low consumption-based taxes.
Low wireless taxes.
Low crime rate.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High gas and diesel taxes.
High electricity costs.
High minimum wage.

Iowa
Rank #44

Key Positives:
Low number of health insurance mandates.
Low electricity costs.
Low crime rate.
Low level of government debt.
Right to work state.

Key Negatives:
High individual capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
High property taxes.
Imposes a death tax.
High unemployment taxes.
High level of government workers.

California
Rank #50

Key Positives:
Lowest unemployment taxes.

Key Negatives:
Highest personal income, capital gains, and dividend and interest tax rates.
High corporate income and capital gains taxes.
Very high gas and diesel taxes.
Large number of health insurance mandates.
High electricity costs.
High workers’ compensation costs.
High minimum wage.
High level of government spending.
High level of government debt.

Minnesota
Rank #40

Key Positives:
Low workers’ compensation costs.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
Imposes a death tax.
Second highest unemployment taxes.
High number of health insurance mandates.

New Jersey
Rank #49

Key Positives:
Low consumption-based taxes.
Low gas and diesel taxes.
Low crime rate.

Key Negatives:
High personal income, capital gains, and dividend and interest taxes.
High corporate income and capital gains taxes.
Second highest property taxes.
Imposes a death tax.
High unemployment taxes.
High electricity costs.
High level of government spending.
High level of government debt.

The District of Columbia was previously included in the "Small Business Survival Index," but is not included in the "U.S. Business Policy Index" this year. The District was dropped because it is not covered in several measures included in the Index, and therefore, its ranking would not accurately reflect its competitive position relative to the 50 states.

Please look for a "city index," which SBE Council will publish in 2013.

To see addresses and phones of our representations, simply press on state at the left.

* Possible information will not be displayed when working a map on the local computer. When working on the server all will work.

More information - http://www.macromedia.com/support/...

To see individual state results, simply press on state at the left.