The Tax Foundation, the nation’s leading independent tax policy research organization, released its 2019 State Business Tax Climate Index. The index measures how well states structure their tax systems.
Arizona ranked 27th on the 2019 index, while nearby states of Utah and Nevada ranked 8th and 9th, respectively. Fellow Western states Colorado and New Mexico ranked 18th and 25th, respectively.
The top-ranked states were Wyoming, Alaska, South Dakota, Florida and Montana. The bottom-ranked states were New Jersey, California and New York. The District of Columbia, while not technically a state, ranked 46th.
– Tax Foundation reports