"States are facing budget shortfalls as revenue from the federal government is cut and their tax base's suffer from nation-wide unemployment woes. But, there are some shining stars in the union that can still keep taxes low and attractive for businesses. The U.S. Chamber of Congress has ranked the top states for taxes and regulations. It took into account each states' cost of living, local tax burden, and budget outlook. Friendly states are those with their fiscal houses in order, even if their economies aren't that huge. Many of them are states whose economy is dependent on one sector and are looking to diversify."
This is the article:
The Ten States Most Friendly To Business
This is the full report:
Enterprising States | U.S. Chamber of Commerce