10 Best States

1. South Dakota

2. Alaska

3. Wyoming

4. Nevada

5. Florida

6. Montana

7. New Hampshire

8. Delaware

9. Utah

10. Indiana

10 Worst States

1. North Carolina

2. Rhode Island

3. Minnesota

4. Maryland

5. Iowa

6. Ohio

7. Connecticut

8. New Jersey

9. California

10. New York

* The Tax Foundation ranks taxes in all 50 states by measuring major business taxes, individual income taxes, sales taxes, unemployment insurance taxes and property taxes.

Source: Tax Foundation’s 2011 State Business Tax Climate Index (SBTCI)