2023 Competitiveness Redbook 2023 | Page 18

Source : Council on State Taxation ( COST ): State and Local Business Taxes Report TABLE 11
Business Taxes per Employee as a Share of All Taxes and GSP ( FY 2021 )
Business Taxes per Employee
% of Private
Sect . GSP
% Of
Rank
Rank
All Taxes
Rank
1 North Dakota
$ 12,600
8.1 %
3
70.9 %
1
2 New York
$ 12,100
5.6 %
11
42.9 %
29
3 New Jersey
$ 11,000
6.3 %
8
44.7 %
25
4 Wyoming
$ 10,900
6.9 %
6
69.3 %
2
5 New Mexico
$ 10,800
8.6 %
1
60.1 %
4
6 Vermont
$ 10,300
8.4 %
2
49.9 %
13
7 California
$ 10,000
5.1 %
19
38.8 %
41
7 Hawaii
$ 10,000
6.6 %
7
38.1 %
43
7 Maine
$ 10,000
8.0 %
4
50.6 %
12
10 Delaware
$ 9,500
5.1 %
19
51.1 %
10
10 Washington
$ 9,500
4.7 %
34
48.4 %
16
12 Alaska
$ 8,900
5.1 %
19
61.6 %
3
13 Illinois
$ 8,600
5.3 %
16
44.3 %
27
13 Texas
$ 8,600
5.4 %
14
59.3 %
6
15 Connecticut
$ 8,400
4.5 %
39
32.6 %
49
16 West Virginia
$ 8,000
6.2 %
9
48.8 %
14
17 Colorado
$ 7,800
5.0 %
24
45.2 %
24
17 Mississippi
$ 7,800
7.1 %
5
50.7 %
11
17 Nevada
$ 7,800
5.5 %
12
52.3 %
9
20 Nebraska
$ 7,600
5.0 %
24
47.9 %
18
21 Oregon
$ 7,400
5.3 %
16
40.4 %
37
21 South Dakota
$ 7,400
5.1 %
19
59.6 %
5
23 Rhode Island
$ 7,300
5.4 %
14
38.5 %
42
24 Massachusetts
$ 7,200
4.0 %
45
36.7 %
47
24 Montana
$ 7,200
5.9 %
10
46.6 %
20
24 Pennsylvania
$ 7,200
5.0 %
24
42.4 %
30
24 Virginia
$ 7,200
4.9 %
30
41.5 %
32
28 Iowa
$ 7,000
4.9 %
30
45.4 %
23
28 Louisiana
$ 7,000
5.0 %
24
48.3 %
17
28 Oklahoma
$ 7,000
5.5 %
12
48.8 %
14
31 Florida
$ 6,900
5.0 %
24
53.0 %
8
31 New Hampshire
$ 6,900
4.7 %
34
47.9 %
18
33 Kansas
$ 6,700
4.7 %
34
41.7 %
31
33 Minnesota
$ 6,700
4.6 %
38
37.0 %
45
35 Maryland
$ 6,600
4.2 %
41
31.3 %
50
36 Alabama
$ 6,300
5.2 %
18
46.1 %
21
36 Tennessee
$ 6,300
4.7 %
34
54.5 %
7
38 Kentucky
$ 6,200
5.0 %
24
44.6 %
26
38 South Carolina
$ 6,200
4.9 %
30
45.5 %
22
40 Arkansas
$ 6,000
5.1 %
19
40.8 %
35
40 Idaho
$ 6,000
4.9 %
30
40.9 %
34
42 Wisconsin
$ 5,800
4.5 %
39
40.5 %
36
43 Arizona
$ 5,700
4.1 %
42
41.0 %
33
43 Georgia
$ 5,700
3.8 %
47
43.2 %
28
43 Ohio
$ 5,700
4.1 %
42
39.8 %
38
46 Indiana
$ 5,600
4.1 %
42
39.1 %
40
46 Utah
$ 5,600
4.0 %
45
37.9 %
44
48 North Carolina
$ 5,200
3.6 %
50
36.8 %
46
49 Michigan
$ 5,100
3.7 %
49
34.7 %
48
50 Missouri
$ 4,800
3.8 %
47
39.8 %
38
Dist . of Columbia
$ 9,800
5.0 %
54.3 %
United States
$ 7,800
4.9 %
43.6 %
Washington ranks 34th in business taxes as a share of private sector GSP , 16th in the share of taxes paid by business and 10th in business taxes per employee .