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2013 State Business Tax Climate Index

Your past experience will also be reviewed by the IRS. If you possess the knowledge and/or have background in running such a business, it is more likely your enterprise will be deemed a business. Also, if you have profit-making experience in similar businesses the IRS will be more willing to allow the business status. Other factors that will affect the IRS decision are having a profit some years and the likelihood of future profit from appreciation of assets. If you file as a business, be prepared with data on the factors and circumstances listed. | FOUNDATION BACKGROUND PAPER October 2012 Number 64 2013 State Business Tax Climate Index by Scott Drenkard Joseph Henchman The Tax Foundation s 2013 edition of the State Business Tax Climate Index enables business leaders government policymakers and taxpayers to gauge how their states tax systems compare. The 10 best states in this year s Index are 1. Wyoming 2. South Dakota 3. Nevada 4. Alaska 5. Florida 6. Washington 7. New Hampshire 8. Montana 9. Texas 10. Utah The absence of a major tax is a dominant factor in vaulting many of these ten states to the top of the rankings. Property taxes and unemployment insurance taxes are levied in every state but there are several states that do without one or more of the major taxes the corporate tax the individual income tax or the sales tax. Wyoming Nevada and South Dakota have no corporate or individual income tax Alaska has no individual income or state-level sales tax Florida has no individual income tax and New Hampshire and Montana have no 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 10 lowest ranked or worst states in this year s Index are 41. Maryland 42. Iowa 43. Wisconsin 44. North Carolina 45. Minnesota 46. Rhode Island 47. Vermont 48. California 49. New Jersey 50. New York Despite moderate corporate taxes New York scores at the bottom this year by having the worst individual income tax the sixthworst unemployment insurance taxes and the sixth-worst property taxes. The states in the bottom 10 suffer from the same afflictions complex non-neutral taxes with comparatively high rates. Maine had the most sizable rank improvement this year as a repeal of their alternative minimum tax and a change in treatment of net operating losses vaulted them from 37th to 30th best overall. Michigan made a sizable leap by replacing their cumbersome and .