† Index of state's average revenue/kilowatt hour.
Energy is cheap in Wyoming. Electric utility costs and gas taxes are among the lowest in the country. Although property and consumption-based taxes are fairly high, Wyoming business owners pay no personal income, capital gains, corporate income or corporate capital gains tax. "The state has a great support system for business," says Kerrigan. "Wyoming offers a great quality of life and a good workforce -- and there's lots of space."