Florida's reputation as a business-friendly, low-tax state is well-earned.

A recent article in the Baltimore Sun suggests that we may take Sunshine State tax laws for granted more often than we think.

A new tax that applies specifically to firms that provide everything from computer repair to application design - is causing consternation in Maryland's high-tech sector, even prompting many companies to flee the state.

The Pennsylvania Department of Community and Economic Development has been actively courting Maryland companies to move north of the border.

It's easy to see why, with a new tax set to take effect, executives at many computer repair firms are more receptive than ever to such advances.

Some say they are already in the process of planning to move at least part of their computer operations out of state to avoid Maryland's recent expansion of the sales tax to the computer services industry.

Given Florida's pro-business, generally low-tax government, this is not a problem Ft. Lauderdale computer repair firms face. Fortunately.

The consumer also benefits in this respect, of course, because computer services don't have to raise prices to compensate for lost tax dollars.

The new Maryland tax, enacted at the end of last year's legislative session, applies to all kinds of web design, repair, data processing and even other services such as companies that expand web presence.

According to proponents, the new law - which takes effect July 1 - could produce about $200 million in annual revenue. But at what cost?