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Fla. ‘business climate’ No. 4 in nation

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Fla. ‘business climate’ No. 4 in nation   WASHINGTON – Each year, the Tax Foundation releases its State Business Climate Index, a gauge of each U.S. state's friendliness to business, at least as far as taxes. In the latest report, Florida ranks No. 4, trailing only Wyoming, South Dakota and Alaska. The foundation says its index "enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare … the Index is designed to show how well states structure their tax systems, and provides a roadmap for improvement." Key findings The top 10 states, in order, are Wyoming, South Dakota, Alaska,  Florida , Nevada, Montana, New Hampshire, Indiana, Utah, and Texas. The bottom 10 states are Maryland, Ohio, Wisconsin, Connecticut, Rhode Island, Vermont, Minnesota, California, New York and, in last place, New Jersey. Illinois improved from 31st to 23rd due to the sunset of higher corporate and individual income taxes enac