The DC-based Tax Foundation came out with its annual State Business Tax Climate Index, ranking Massachusetts 36th in business friendliness (down from 32nd last year). That’s still better than most Northeastern states. New Jersey was at the bottom, followed by New York and California. South Dakota was judged to be the best state to set up shop (if tax burden is your only concern), followed by Wyoming and Alaska.

The Bay State ranked highly on individual income taxes (14th least onerous) and was average on sales taxes (26th least burdensome), but lost points on corporate taxes (47th), unemployment insurance taxes (49th), and property taxes (45th).