Despite the elimination of state income taxes on many businesses, Kansas dropped three spots this year to No. 22 in the Tax Foundation’s ranking of state business tax climates. Kansas ranked high in unemployment insurance (ninth) and individual income taxes (18th) but did poorly in corporate taxes (38th) and below average in state sales tax (30th) and property taxes (28th). Wyoming and South Dakota were the top two states in the ranking; New York and New Jersey were at the bottom. – Phillip Brownlee
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