Wyoming, South Dakota and Nevada are among the 10 best states for taxes on business, while California, New York and New Jersey are among the 10 worst, according to a new report, State Business Tax Climate Index, from the Washington-based Tax Foundation. The annual report ranks states by comparing dozens of tax provisions to show how each state’s taxes compare.

The 10 best states, according to the report, from one to 10 are: Wyoming, South Dakota, Nevada, Alaska, Florida, New Hampshire, Washington, Montana, Texas and Utah. The best states do not have a “major tax,” the report said, such as a corporate tax, individual income tax or sales tax. “The lesson is simple: a state that raises sufficient revenue without one of the major taxes will, all things being equal, have an advantage over those states that levy every tax in the state tax collector’s arsenal,” the report said.

The 10 worst states, from 41 to 50 are: Iowa, Maryland, Wisconsin, North Carolina, Minnesota, Rhode Island, Vermont, California, New York and New Jersey. The bottom 10 states have “complex, non-neutral taxes with comparatively high rates,” the report said.

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