HELENA – For the second year in a row, Montana is No. 6 in an annual ranking of states with business-friendly tax policies.
Wyoming ranked first in the Tax Foundation’s 2009 Business Tax Climate Index, which rates states based on their corporate, individual, sales, unemployment and property taxes.
South Dakota is second, followed by Nevada, Alaska and Florida.
New Jersey is last in the latest ranking by the nonprofit and nonpartisan foundation, which has been examining government fiscal policies since 1937.
New York, California, Ohio and Rhode Island rounded out the bottom five.