50-State "Business Tax Friendliness" Ranking: Red States Chummy, Blue States Chilly

The Tax Foundation has released a study ranking the 50 states on their "business tax friendliness." The results:

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Continuing the Red State/Blue State analysis previously blogged here and here: 8 of the 10 most business tax friendly states voted for George Bush in 2000 while 7 of the 10 least business tax friendly states voted for Al Gore:

The 10 most business tax friendly states:
1. South Dakota
2. Florida
3. Alaska
4. Texas
5. New Hampshire
6. Nevada
7. Wyoming
8. Colorado
9. Washington
10. Oregon

The 10 least business tax friendly states:
41. Wisconsin
42. Maine
43. Arkansas
44. Kentucky
45. Vermont
46. Rhode Island
47. West Virginia
48. Minnesota
49. New York
50. Hawaii