The Tax Foundation, a nonprofit organization dedicated to tax analysis, recently released its 2014 State Business Tax Climate Index. The index purports to evaluate the business tax climate of the 50 states based on a series of factors. It values taxes on consumption over taxes on income; it generally favors broad tax bases with low rates; and exclusions, exemptions, and credits are generally disfavored. Ohio came in at number 39 once again; the primary criticisms of Ohio’s tax structure are its graduated income tax rates; its convoluted municipal income tax code; and its sales tax that is riddled with exemptions and exclusions. For more, read the full report.