Very competitive labor costs along with moderately-low office/industrial leasing and sales tax costs help make Tampa the least-costly place to do business among 22 U.S. cities/locations with populations exceeding 2 million, according to a study by KPMG LLP, the audit, tax and advisory firm.

According to the study, Tampa had a cost index of 96.0, representing business costs 4.0 percent below the U.S. national baseline of 100.0

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