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N.Y. comes in last on State Business Tax Climate Index

Rochester Business Journal
October 9, 2013

New York has added to its list of dubious distinctions, ranking last among the 50 states on the Tax Foundation’s 2014 State Business Tax Climate Index released Wednesday.

New York and New Jersey, at No. 49, are in a near tie for last place, Tax Foundation researchers report. Any change in either state’s tax structure could result in a flip of positions, they said.

New York ranks 49th in individual income taxes, 45th in unemployment insurance taxes and property taxes, 38th in sales taxes and 25th in corporate taxes, the Tax Foundation reported.

Wyoming ranks first, followed by South Dakota, Nevada, Alaska and Florida.

The report reaffirms the need for broad-based tax relief for families and businesses in New York, representatives of the Unshackle Upstate coalition of businesses said.

“This trend is not sustainable and has contributed to our economic downward spiral,” said Brian Sampson, the coalition’s Rochester-based executive director.

“The report from the Tax Foundation illustrates the real impact of a high-tax, high-spending culture that stems from downstate legislators who believe that all business owners are millionaires,” Sampson added.

“That perception is wrong and detrimental to the upstate economy.”

(c) 2013 Rochester Business Journal. To obtain permission to reprint this article, call 585-546-8303 or email

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