- South Dakota ranked as the friendliest state for entrepreneurship due to its low property taxes and low number of health insurance mandates.
- Nevada ranked #2 due to its low level of government employment and government spending.
- Texas ranked #3 due to its low gas and diesel taxes as well as its low workers compensation costs.
- Wyoming ranked #4 due to its very low electricity costs, low crime rate and its status as a right to work state.
- Florida ranked #5 because of its lack of the following taxes: personal income, individual capital gains, dividends and interest, and death.
