Which states are "business friendly?"

Q: What kind of states keep businesses growing and going? (What kind of state attracts, encourages and keeps businesses - and jobs?)

A: States that provide market or manufacturing/service bases that aren't burdened by over-regulation, excessive litigation or stifling taxes.

So it should come as no surprise that "blue" states - those typically associated with/controlled by liberal policies and politicians - are the least "business friendly."

The venerable TaxProf Blog cites a report released today that paints an interesting picture of the nation's economy, and where business goes to either thrive or die:

The Tax Foundation today released the 2011 State Business Tax Climate Index (8th ed.) which ranks the fifty states according to five indices: corporate tax, individual income tax, sales tax, unemployment insurance tax, and property tax. Here are the ten states with the best and worst business tax climates:

1	South Dakota	41	North Carolina
2	Alaska	42	Rhode Island
3	Wyoming	43	Minnesota
4	Nevada	44	Maryland
5	Florida	45	Iowa
6	Montana	46	Ohio
7	New Hampshire	47	Connecticut
8	Delaware	48	New Jersey
9	Utah	49	California
10	Indiana	50	New York

Interestingly, all ten of the states with the worst business tax climates voted for Barack Obama in the 2008 presidential election, and five of the ten states with the best business tax climates voted for John McCain (and eight of the ten voted for George Bush in 2004).