Best States for Small Business

If you want your seed of genius to grow, plant it in the right soil. CNNMoney finds the most small-business-friendly states:

1. South Dakota: No tax personal income, capital gains, corporate income, or corporate capital gains and low energy costs.
2. Nevada: No income, capital gains, corporate income, or corporate capital gains tax and some of the country's lowest property taxes.

3. Wyoming: Low energy costs and no personal income, capital gains, corporate income, or corporate capital gains tax.
4. Washington: Low taxes and electricity costs.
5. Florida: No personal, capital gains, or death taxes.
6. Michigan: Low taxes all round with the exception of onerous property taxes.
7. Texas: No personal or capital gains taxes, and low corporate income and corporate capital gains taxes.
8. South Carolina: Personal income tax is high, but other taxes, electricity and gas are low.
9. Virginia: Proximity to the federal government, highly educated and affluent households, and a great policy climate.
10. Alabama: Low taxes across the board.

(More South Dakota stories.)