Small business owners have a hard enough time managing their working capital, and taxes tend to throw a wrench into figuring out your finances. With income taxes (corporate and personal), capital gains taxes, wireless taxes, unemployment taxes and so on, the tax system is multifaceted and complicated and almost always expensive.

There’s one more vital complication: not all states are taxed equally. The Small Business & Entrepreneurship Council has released a study that combines all of these tax considerations into one index. All things considered, this index helps us see which states can cost small businesses the most and the least in taxes. So, who’s the worst?

The State of Taxation: Five Priciest Tax Systems for Small Businesses