Florida finished 22nd in a study by the Tax Foundation examining which states have the most business-friendly sales tax structures.
The state’s ranking remained unchanged from its 2018 score, according to the foundation’s analysis, which is part of a wider study titled “2019 State Business Tax Climate Index.”
A state’s tax on goods and services can hurt the business climate if the levy applies to business inputs such as machinery and raw materials and if the rate causes consumers to alter their shopping patterns, according to the foundation.
The best sales tax structure occurs when it applies broadly to end products and services that are purchased by consumers and when rates are low and minimize market distortions, the study says.
The highest-scoring states in the analysis were New Hampshire, Delaware, Montana, Oregon, and Alaska – all of which do not tax sales.
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How Do States Measure Up on Sales Taxes?
| State | 2018 Rank | 2019 Rank | Rank Change from 2018 to 2019 |
| New Hampshire | 2 | 1 | 1 |
| Delaware | 1 | 2 | -1 |
| Montana | 3 | 3 | 0 |
| Oregon | 4 | 4 | 0 |
| Alaska | 5 | 5 | 0 |
| Wyoming | 6 | 6 | 0 |
| Maine | 8 | 7 | 1 |
| Wisconsin | 7 | 8 | -1 |
| Nebraska | 9 | 9 | 0 |
| Virginia | 11 | 10 | 1 |
| Michigan | 12 | 11 | 1 |
| Indiana | 10 | 12 | -2 |
| Massachusetts | 13 | 13 | 0 |
| Kentucky | 14 | 14 | 0 |
| Vermont | 16 | 15 | 1 |
| Utah | 17 | 16 | 1 |
| West Virginia | 15 | 17 | -2 |
| Maryland | 18 | 18 | 0 |
| Iowa | 19 | 19 | 0 |
| North Carolina | 20 | 20 | 0 |
| Pennsylvania | 21 | 21 | 0 |
| Florida | 22 | 22 | 0 |
| Rhode Island | 23 | 23 | 0 |
| Hawaii | 26 | 24 | 2 |
| Missouri | 24 | 25 | -1 |
| Idaho | 27 | 26 | 1 |
| Minnesota | 25 | 27 | -2 |
| Ohio | 30 | 28 | 2 |
| Georgia | 29 | 29 | 0 |
| Connecticut | 28 | 30 | -2 |
| Kansas | 31 | 31 | 0 |
| North Dakota | 32 | 32 | 0 |
| South Dakota | 34 | 33 | 1 |
| South Carolina | 33 | 34 | -1 |
| Mississippi | 38 | 35 | 3 |
| Illinois | 35 | 36 | -1 |
| Texas | 37 | 37 | 0 |
| Colorado | 39 | 38 | 1 |
| Oklahoma | 36 | 39 | -3 |
| Nevada | 42 | 40 | 2 |
| New Mexico | 40 | 41 | -1 |
| New York | 43 | 42 | 1 |
| California | 41 | 43 | -2 |
| Arkansas | 44 | 44 | 0 |
| New Jersey | 46 | 45 | 1 |
| Tennessee | 45 | 46 | -1 |
| Arizona | 47 | 47 | 0 |
| Alabama | 48 | 48 | 0 |
| Washington | 49 | 49 | 0 |
| Louisiana | 50 | 50 | 0 |
Source: Tax Foundation
This article was first published on Watchdog.org.
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