The share of small business profits and personal income you are required to give the state in the form of taxes is a big consideration.
See where your state ranks and which provide the best business tax climate in the 2009 State Business Tax Climate Index. Recently released by the nonprofit Washington research firm The Tax Foundation, this report examines unemployment insurance, income, property, business profits and sales tax rates.
Of course, other factors contribute to a state's overall business climate - labor force, the market for products and services, proximity to suppliers and quality of life are just a few.
For 2009, the following are the 10 best states in the rankings:
2. South Dakota
8. New Hampshire
The 10 worst states in 2009 in regard to their tax climate are:
46. Rhode Island
49. New York
50. New Jersey