Best states for taxes 2010

According to the Tax Foundation's 2010 State Business Tax Climate Index, the 10 best states for taxes are:

Wyoming was ranked first and South Dakota second in 2009. From last years list Washington and Utah move up to the top 10 this year, while Oregon and Texas move out of the top 10.

Wyoming, Nevada and South Dakota have no business or personal tax, Alaska has no personal tax or state-level sales tax, Florida and Texas has no personal income tax, while New Hampshire, Delaware, Oregon and Montana have no sales tax.

• South Dakota no corporate tax, no individual income tax, state sales tax 4 percent.
• Wyoming no corporate tax, no individual income tax, state sales tax 4 percent.
• Alaska corporate tax 9 percent over $80,000 and 9.4 percent over $900,000, no individual income tax, no state sales tax.
• Nevada no corporate tax, no individual income tax, state sales tax 6.85 percent.
• Florida corporate tax 5,5 percent, no individual income tax, state sales tax 6 percent.
• Montana corporate tax 6.75 percent, top individual income tax 6.9 percent, no state sales tax.
• New Hampshire corporate tax 8.5 percent, individual income tax 5 percent, no state sales tax.
• Delaware corporate tax 8.7 percent, top individual income tax 6.95 percent, no state sales tax.
• Washington no corporate tax, no individual income tax, state sales tax 6.5 percent.
• Utah corporate tax 5 percent, individual income tax 5 percent, state sales tax 5.95 percent.

Worst states for taxes 2010