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† Index of state's average revenue/kilowatt hour.
3. Wyoming 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."
| In exclusive rankings for FSB.com from the Small Business & Entrepreneurship Council, we looked for places low on taxes and light on government regulations. These places aren't. (more) | ||||||||||||||||||||||||
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