Rankings can be very subjective, but they are still captivating. Everyone has an opinion of what they think is the best movie or song. As a Baby Boomer, I remember for years listening to a local station’s Top 500 classic rock and roll rankings to see if “In the Still of The Night,” was still ranked No 1.

So with this love for rankings, why not rate the states to see which are the best and worst at tax administration? The Council on State Taxation (COST), a nonprofit trade association of nearly 600 multi-state companies, did exactly that. What was particularly nice was that the ranking wasn’t based on voting by COST members, which would have been very subjective approach. Instead, objective criteria were utilized. With regard to procedural elements, COST evaluated whether the state has:

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