EUGENE, Ore. (AP) -- Oregon remains in the top 10 among states for business taxes.

Oregon is ranked No. 9 by the Tax Foundation for its 2009 state business tax climate index.

The nonprofit and nonpartisan foundation is based in Washington, D.C., and has been examining government fiscal policies since 1937.

For the past six years, the group has published an annual ranking of states based on the taxes that matter most to business: corporate tax, individual income tax, sales tax, unemployment tax and property tax.

Oregon consistently has made the top 10 largely because the state charges no sales tax.

Oregon's neighbor to the north, Washington state, has a sales tax but was ranked fairly high at No. 12, while California, also with a sales tax, was ranked No. 48.