The Small Business Survival Committee released its 2002 Small Business Survival Index, which ranks the states with regard to a variety of factors relevant to the success of small businesses. Overall, Iowa ranked 44th in the nation and was considered to be one of the least entrepreneur-friendly environments, the study said. Iowa's highest marks came in the electric utilities cost and crime rate categories, where it ranked 12th and 15th respectively. The state's worst score came in the “top corporate income tax rate” category, where it ranked 49th in the nation. Iowa was middle-of-the-road in many categories, ranking 22nd in personal income tax rate, 20 in sales taxes, 22nd in workers' compensation and 21st in gas taxes. Iowa ranked No. 46 in unemployment tax and 36 in property tax. The District of Columbia had the least entrepreneurial-friendly polices, the study said. South Dakota ranked No. 1.