The 2018 State Business Tax Climate Index by the Tax Foundation was released last week with few surprises in either the top or bottom 10 states in the listing. Less regulation-oriented states populate the 10 most business-friendly while the more progressive “pick up the rear”. Wyoming tops the list, followed by South Dakota and Alaska. Florida and Nevada round out the top five with New Hampshire at #7, being the only northeast state to break the top 10. Conversely, the progressive northeast states have a commanding presence in the bottom 10 with New Jersey and New York being the least tax-friendly followed by California, Vermont and Minnesota. Ohio, Connecticut, Maryland, Louisiana and Rhode Island rounded out the bottom 10.