ALBANY, N.Y. Ohio remains in the bottom five of an annual ranking of state tax policies for being business-friendly.
Ohio slipped one notch to 47th in the Tax Foundation s 2009 Business Tax Climate Index, which rates states on corporate, individual, sales, unemployment, and property taxes.
New Jersey is in last place. Just above it is New York, then California, and then Ohio in the latest ranking by the nonprofit and nonpartisan foundation, which has been examining government fiscal policies since 1937.
Wyoming ranked first, followed by South Dakota, Nevada, Alaska, and Florida.