North Dakota, #2 In Business Climate; Minnesota, #47 In Tax Climate

Flashback: North Dakota moved to second place among best states to do business --  Forbes, September 13, 2013.

At that link, Minnesota was not mentioned. I was curious where our neighbor to the east ranked. Here it is. Minnesota Trucking Association is reporting:

According to the Tax Foundation, an independent, non-partisan research organization, Minnesota ranks near the bottom in business tax climate.  Minnesota ranked 47th out of the 50 states. Wyoming was deemed to have the nation’s top tax policies, while New York was ranked last.

"The states in the bottom 10 suffer from the same afflictions: complex, non-neutral taxes with comparatively high rates,” wrote the report’s authors, Scott Drenkard and Joseph Henchman.

And it looks like things are not getting better:

In the 2012 edition of the report, Minnesota ranked 45th. The report’s authors singled out the state for criticism over recent changes to tax policies, which included $2.1 billion in tax increases enacted during the most recent legislative session.