The 15 States With The Most Unfriendly Tax Codes

irs taxes

Photo: AP

Plains and Mountain West states lead the way in the Tax Foundation‘s annual ranking of states with the friendliest business tax climate,The Foundation calculates its proprietary index based on corporate, income, sales property and unemployment insurance tax rates.

Most of the top states have some combination of zero corporate, income tax or the sales taxes.

Most of the bottom states, meanwhile, should be familiar to many of our readers.

Here’s a look at a ranking of the 15 states with the most onerous tax codes starting.

South Carolina

Overall Tax Rank:
36

Corporate Tax Rank:
10

Individual Income Tax Rank:
39

Sales Tax Rank:
38

Property Tax Rank:
21

Source: The Tax Foundation

Maine

Overall Tax Rank:
37

Corporate Tax Rank:
47

Individual Income Tax Rank:
30

Sales Tax Rank:
10

Property Tax Rank:
38

Source: The Tax Foundation

New Mexico

Overall Tax Rank:
38

Corporate Tax Rank:
38

Individual Income Tax Rank:
33

Sales Tax Rank:
45

Property Tax Rank:
1

Source: The Tax Foundation

Ohio

Overall Tax Rank:
39

Corporate Tax Rank:
22

Individual Income Tax Rank:
42

Sales Tax Rank:
10

Property Tax Rank:
33

Source: The Tax Foundation

Connecticut

Overall Tax Rank:
40

Corporate Tax Rank:
25

Individual Income Tax Rank:
31

Sales Tax Rank:
30

Property Tax Rank:
50

Source: The Tax Foundation

Iowa

Overall Tax Rank:
41

Corporate Tax Rank:
48

Individual Income Tax Rank:
32

Sales Tax Rank:
25

Property Tax Rank:
36

Source: The Tax Foundation

Maryland

Overall Tax Rank:
42

Corporate Tax Rank:
14

Individual Income Tax Rank:
46

Sales Tax Rank:
9

Property Tax Rank:
40

Source: The Tax Foundation

Wisconsin

Overall Tax Rank:
43

Corporate Tax Rank:
32

Individual Income Tax Rank:
45

Sales Tax Rank:
16

Property Tax Rank:
32

Source: The Tax Foundation

North Carolina

Overall Tax Rank:
44

Corporate Tax Rank:
29

Individual Income Tax Rank:
43

Sales Tax Rank:
47

Property Tax Rank:
35

Source: The Tax Foundation

Minnesota

Overall Tax Rank:
45

Corporate Tax Rank:
42

Individual Income Tax Rank:
44

Sales Tax Rank:
36

Property Tax Rank:
26

Source: The Tax Foundation

Rhode Island

Overall Tax Rank:
46

Corporate Tax Rank:
40

Individual Income Tax Rank:
36

Sales Tax Rank:
24

Property Tax Rank:
46

Source: The Tax Foundation

Vermont

Overall Tax Rank:
47

Corporate Tax Rank:
41

Individual Income Tax Rank:
47

Sales Tax Rank:
14

Property Tax Rank:
43

Source: The Tax Foundation

California

Overall Tax Rank:
48

Corporate Tax Rank:
43

Individual Income Tax Rank:
50

Sales Tax Rank:
40

Property Tax Rank:
17

Source: The Tax Foundation

New York

Overall Tax Rank:
49

Corporate Tax Rank:
23

Individual Income Tax Rank:
49

Sales Tax Rank:
37

Property Tax Rank:
45

Source: The Tax Foundation

New Jersey

Overall Tax Rank:
50

Corporate Tax Rank:
39

Individual Income Tax Rank:
48

Sales Tax Rank:
46

Property Tax Rank:
49

Source: The Tax Foundation

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