Delaware maintained its No. 14 ranking in an annual report from the non-partisan Tax Foundation.
Delaware’s ranking had been as low as 12th in 2012. The state held the same ranking last year. The ranking is based on tax climates, from best to worst.
Wyoming ranked No. 1 in the report, while neighboring New Jersey fell from 49th to 50th, with Maryland at 40 and Pennsylvania in 34th place. Rising property taxes affected the New Jersey ratings.
Aiding Delaware’s ranking is its lack of a sales tax and low property tax. The foundation did note that other states are making reforms in tax rates that could allow upward moves in the ratings.