TALLAHASSEE, Fla. (AP) - A new survey of corporate chief financial officers ranks Florida among the three states with the most competitive business taxes.
    
The survey was released Tuesday. It was conducted by Alvarez & Marsal Taxand LLC, a tax consulting firm based in New York.
    
The CFO ranked Texas, Florida and Nevada as the most competitive states. The least competitive states are California, New York and New Jersey.
    
Florida has one of the nation's lowest corporate income taxes at 5.5 percent. But relatively few corporations pay the tax due to generous exemptions. The Florida Legislature increased them during each of the last two years.
    
Gov. Rick Scott campaigned on a platform that included phasing out the corporate income tax, but so far he has settled for the increased exemptions.

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