See Which States Love Small Businesses Best

Entrepreneurs, zip up your parkas and head for the plains! South Dakota once again leads the list of U.S. states with the best tax and regulatory climate for small business, according to the Small Business and Entrepreneurship Council's latest ranking.

Rounding out the top three were Nevada and Wyoming, unchanged from last year. The rest of the top 10 includes Washington, Florida, Michigan, Texas, South Carolina, Virginia and Alabama.

The nation's capital came in dead last once again, preceeded by California and New Jersey.

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