TaxFoundationUS
The Tax Foundation presents the State Business Tax Climate Index.

Taxation

The State of Nevada does not levy a State personal, business or corporate income tax.

Sales/Use Tax Rate Personal Property Tax Rates per $100
$6.850 $2.978

Business Tax Climate Rankings

State Overall Rank Corporate Tax Individual Income Tax Sales Tax Unemployment Insurance Tax Property Tax
Nevada 3 1 1 42 42 16
Arizona 27 28 17 50 1 5
California 48 43  50  40  13 17
Colorado 16  20  16  44  23 9
Idaho 21  19  26  23  48 2
New Mexico 38  38  22  45  14 1
Oregon 13  31  34  33 10
Utah 10  14  22  24 3
Washington 7 30 1 48 18 22

Source: Tax Foundation’s State Business Tax Climate Index, 2012 rankings
Note: Rankings do not average across to total
 

Business Tax Climate Index

State Rank Tax Score Individual Income Tax
Rank/Score
Corporate Income Tax
Rank/Score
Property Tax
Rank/Score
Unemployment
Tax Rank/Score
Nevada 3  7.45  1/10.00  1/10.00  16/5.48  42/4.44
Arizona 27  5.11  17/5.73  28/5.02  5/6.27  1/6.39
California 48  3.71  50/1.72  43/4.42 17/5.42  13/5.54
Colorado 16  5.41 16/6.65  20/5.31  9/5.72  23/5.09
Idaho 21  5.23  26/5.24  19/5.33  2/6.68  48/3.83
New Mexico 38  4.72  33/4.33  38/4.60  1/7.06  15/5.53
Oregon 13  5.62  14/6.82  31/4.96  10/5.70  33/4.69
Utah 10  6.04  20/5.00  5/6.05  3/6.64  24/5.05
Washington 7  6.36  1/10.00  1/10.00  22/5.27  18/5.29

The higher the score, the more favorable a state’s tax system is for business. All scores are for fiscal years. 
Source: Tax Foundation’s State Business Tax Climate Index, 2012 rankings

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