PORTLAND — Maine is being ranked in the middle of the pack in a new ranking of states’ business tax climates.

The Tax Foundation’s 2014 Business Tax Climate Index ranks Maine 29th, the same as last year. The index, which was released last week, compares tax systems to see how states stack up against one another in attracting businesses.

Maine ranked in the bottom 10 for its property and corporate taxes, but it was in the top 10 for its sale tax rate.

The index is now in its 10th year and uses more than 100 variables.

Wyoming, South Dakota and Nevada were rated as having the best business tax climates. New York, New Jersey and California came in at the bottom.

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