The Tax Foundation has released a new report, 2009 State Business Tax Climate Index. It is interesting that many local and State governments understand the importance of having an advantageous business climate, yet the Federal government wants to punish business every chance they get.
The most business friendly states were:
1. Wyoming
2. South Dakota
3. Nevada
4. Alaska
5. Florida
The least business friendly states were:
50.(worst) New Jersey
49. New York
48. California
47. Ohio
46. Rhode Island
North Carolina ranked #39. South Carolina ranked #25.