According to a recent study by the Tax Foundation Research Group, Wyoming is the best state for Business Tax Climate.
please visit the full report at this link:
http://www.taxfoundation.org/research/show/22658.html
http://www.taxfoundation.org/research/show/22658.html
from the website...
...by comparing the states on 118 different variables in the five important areas
of taxation (major business taxes, individual income taxes, sales taxes,
unemployment insurance taxes, and property taxes) and then adding the results up
to a final, overall ranking. This approach has the advantage of rewarding states
on particularly strong aspects of their tax systems (or penalizing them on
particularly weak aspects) while also measuring the general competitiveness of
their overall tax systems. The result is a score that can be compared to other
states’ scores.