CHEYENNE, Wyo. (AP) — A new report says Wyoming has the best tax policies in the nation for spurring job growth.

The Tax Foundation research group in Washington, D.C., released its annual rankings Wednesday.

The group placed Wyoming on top of its overall business tax climate index.

Report author Mark Robyn says the state is especially attractive for prospective employers because it does not levy personal income and corporate taxes.

The Wyoming Tribune Eagle reports that the state placed first among all states in the foundation's income and corporate tax categories. The state ranked 13th for its sales taxes, 29th for its unemployment insurance taxes and 34th for its property taxes.

It is the second straight year Wyoming has topped the Tax Foundation's ranking.