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† Index of state's average revenue/kilowatt hour.
1. South Dakota How's this for being business friendly: South Dakota doesn't tax personal income, capital gains, corporate income or corporate capital gains. There's little crime, and energy costs are relatively low. "South Dakota has a great business environment," says Karen Kerrigan, CEO and president of the Small Business & Entrepreneurship Council, a nonprofit group in Washington, D.C., that advocates for reduced government taxes and regulations on small business. "State officials know they have a competitive advantage and they work hard to exploit it."
| 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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