Second-worst: New York

Top personal income tax rate: No. 47 (tie) at 8.97%
Top individual capital gains rate: No. 48 (tie) at 8.97%
Top corporate income tax rate: No. 35 at 8.307%
Top corporate capital gains rate: 8.307%
Gas tax: 49.5 cents
Wireless tax: 18 cents
Internet access tax: No

With nearly 200,000 businesses in New York City alone, according to Crain's citing of the SBA and U.S. Census, one would think New York would have more business-friendly policies. But the Big Apple state finds itself ranked second-worst in the country.

Among the various categories states were ranked by, you name it and New York's is probably on the high list. One of the few saving graces of New York (besides the large resident and tourist population in the metro areas) is its low crime rate and relatively low unemployment taxes.

"New York, unfortunately, is a very good example of a state with poor small-business policies . Personal income, corporate income, capital gains, property taxes, gas taxes are all high. And high consumption-based taxes in New York ... it's also the second highest in government debt," SBE Council's Keating says.

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