I. Utility Rates (Industrial)
 A. Electric (State Average)
     Cents per KWH
 B. Gas $/MMBtu
 
II. Workers Compensation Cost  
 A. Employer Cost per $100
 B. Rank (1 = Best)
 
1
III. Right-To-Work Law
 
IV. Corporate Taxes
 A. Corporate Income
     Tax Rate, 2006
 
 
 
 B. Federal Income Taxes
     Deductible on State Forms?
 C. Apportionment Formula Used
     to Determine Percent of Total
     Business Income Attributed
     to the Taxing State
     
1
V. Education
 A. Public High School
    Graduation Rate
 B. Public High School
    Graduation Rank (1 = Best)
 C. ACT Scores (Natl. Avg. = 20.9)
 D. ACT Rank (1 = Best)
 E. Percent of Population > 24 Yrs
     With High School Diploma
 F. Rank (1 = Best)
 
VI. Quality of Life
 A. Healthiest State Rank
     (1 = Healthiest)
 B. Most Livable State Rank
     (1 = Most Livable)
 C. Most Dangerous State Rank
     (1 = Most Dangerous)
 
VII. Labor Force
 A. Civilian Labor Force at Least 16
    Years Old and Both Unemployed
    and Actively Seeking Work
    or Employed (x 000)
 B. Rank (1 = Best)
 
IA
 
 
4.92  
 
8.47  
 
 
1.00  
25  
 
1
Yes 
 
 
First $25,000 6% 
Next $75,000 8% 
Next $150,000 10% 
Over $250,000 12% 
 
Yes 50% 
 
Sales 100% 
(on profits from sales 
in state only) 
 
 
1
 
83.8% 
 
4  
 
22.3 
9  
89.7  
 
7  
 
 
6  
 
5  
 
43  
 
 
 
1630  
 
 
 
30  
 
IL
 
 
4.69  
 
9.44  
 
 
0.94  
23  
 
1
No  
 
 
7.3% 
 
 
 
 
No 
 
Sales 100% 
 
 
 
 
1
 
73.0% 
 
29  
 
20.5 
40  
85.9  
 
31  
 
 
33  
 
26  
 
21  
 
 
 
6420  
 
 
 
5  
 
NE
 
 
4.56  
 
8.37  
 
 
1.05  
30  
 
1
Yes 
 
 
First $50,000 5.58% 
Over $50,000 7.81% 
 
 
 
No 
 
Sales 100% 
 
 
 
 
1
 
81.5% 
 
7  
 
22.1 
13  
90.8  
 
4  
 
 
7  
 
6  
 
35  
 
 
 
991  
 
 
 
36  
 
SD
 
 
4.84  
 
9.32  
 
 
0.77  
9  
 
1
Yes 
 
 
No Corporate 
Income Tax 
 
 
 
N/A 
 
N/A 
 
 
 
 
1
 
79.9% 
 
10  
 
21.9 
18  
88.7  
 
12  
 
 
24  
 
15  
 
46  
 
 
 
426  
 
 
 
45  
 
 
  
 
  
 
  
 
 
 
1
 
 
  
  
  
 
  
 
  
1
 
 
  
 
  
 
  
 
  
 
  
  
 
 
  
 
 
  
 
  
 
  
 
 
  
 
 
 
 
 
 
 
Sources: 2004 - 2007 Iowa Department of Economic Development and South Dakota Governors Office of Economic Development. 2006 Energy Information Administration and 2007 Morgan Quitno.