If you want to start a small business, move to South Dakota, if you don’t, move to Iowa.

That’s the message of a survey that took a look at tax structures that promote or discourage small business growth and development in the 50 states and Washington, D.C.

The Small Business and Entrepreneurship Council survey found that Iowa had the fifth-worst business tax system, followed by California, Minnesota, New Jersey and the District of Columbia.

South Dakota was followed by Nevada, Wyoming, Washington state and Florida as having the most favorable tax structures.

Rankings were based on 16 measures, including personal and corporate income tax rates, capital gains taxes on individuals and corporations, whether personal tax brackets are indexed for inflation, property taxes, consumption-based taxes, unemployment taxes and taxes on gasoline and diesel fuel.

According to the council, Iowa ranked in the top 25 in three areas: state and local sales, gross receipts and excise taxes (14th), gasoline taxes (19th) and diesel fuel taxes (23rd).

Michael Ralston, president of the Iowa Association of Business and Industry, said he was not surprised by the findings.

“We know there are things that Iowa can do to improve its standing,” Ralston said. “The state has done a good job on quality of life standards and on some of its regulatory standards, but we know there are a lot of things we have left to do.”

Ralston noted that use, commercial property and state income taxes taxes continue to be a problem for Iowa businesses.

This is the 13th year the business council, which is an advocacy and lobbying organization based in Oakton, Va., has issued its report. Iowa has ranked 41st or lower in the previous two years.