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Taxes
Top personal income tax rate:0%
Top corporate income tax rate:0%
Estate or inheritance tax?No
1. South Dakota
Tax index score: 10.01

South Dakota's key advantage is its tax climate, says Raymond J. Keating, chief economist with the SBE Council. Election Day may change the landscape a bit: On the ballot are proposals to eliminate the state's cellphone tax and increase cigarette taxes.
* SBE Council, a Washington, D.C.-based nonprofit which advocates for reduced government taxes and regulations on small business, tends to lobby for the Republican agenda when it comes to taxes and regulations.
Which places are low on taxes and light on government regulations? (more)
In exclusive rankings for FSB.com from the Small Business & Entrepreneurship Council*, we looked for places low on taxes and light on government regulations. These places aren't. (more)