Which States are Small Business "Friendly"?

I just read a report on "Small Business and Entrepreneurship" from the Small Business and Enterprise Council which shows how each state ranks in friendliness to small businesses. You can click on your state to see where it ranks. (Iowa, where I'm from, is way down on the list.) Here are the criteria:

1) state’s top personal income tax rate, 2) state’s top individual capital gains tax rate, 3) state’s top corporate income tax rate, 4) state’s top corporate capital gains tax rate, 5) any added income tax on S-Corporations, 6) whether or not the state imposes an alternative minimum tax on individuals, 7) whether or not the state imposes an alternative minimum tax on corporations, 8) whether or not the state’s personal income tax brackets are indexed for inflation, 9) property taxes, 10) consumption-based taxes (i.e., sales, gross receipts and excise taxes), 11) whether or not the state imposes a death tax, 12) unemployment tax, 13) whether or not the state has a tax limitation mechanism, 14) whether or not the state imposes an Internet access tax, 15) gas tax, and 16) diesel tax.

I want to know more about the "Internet access tax;" I'll report on this in a future blog.