Published: Oct 27, 2010 4:39 PM EDT
Updated: Oct 27, 2010 1:39 PM EDT

TALLAHASSEE, Fla. (AP) - The Tax Foundation says Florida again has the nation's fifth best tax climate for business in 2011.

The nonpartisan, nonprofit organization that monitors government fiscal policy issued its annual business climate index Tuesday.

While some states are up and others are down, Florida has remained steady in fifth place for six years in a row.

A key factor is Florida's lack of a personal income tax, which gives the state a top ranking in that category.

Florida also ranks 15th in corporate taxes, 30th in sales taxes, third in unemployment compensation taxes and 28th in property taxes, according to the Washington, D.C.-based organization.