Tip: Read the complete 2009 State Business Tax Climate Index at www.taxfoundation.org/files/bp58.pdf.

Best States for Business                        Worst States for Business
1    Wyoming                                              41    Minnesota
2    South Dakota                                       42    Nebraska
3    Nevada                                                43    Vermont
4    Alaska                                                  44    Iowa
5    Florida                                                 45    Maryland
6    Montana                                              46    Rhode Island
7    Texas                                                  47    Ohio
8    New Hampshire                                    48    California
9    Oregon                                                49    New York
10  Delaware                                             50    New Jersey