Here in the Bronze Golden State, discovering that you rank at the bottom of a list is all in a day’s work. Another list of business climate, this one from the Small Business & Entrepreneurship Council, ranks the best and worst states for small business owners. While this list came out in December, I didn’t discover it until this past week.

First, here are the top 10 states:

  1. South Dakota
  2. Nevada
  3. Texas
  4. Wyoming
  5. Washington
  6. Florida
  7. Alabama
  8. South Carolina
  9. Ohio
  10. Colorado

And now, the worst ten:

41.  Connecticut
42. Minnesota
43. Massachusetts
44. Hawaii
45. Rhode Island
46. Maine
47. Vermont
48. California
49. New York
50. New Jersey
51. District of Columbia

You might notice that the top six states share a common factor: no personal income tax. Somehow, I doubt that this list will make its way to any of the Democratic leadership in Sacramento. At least, California does not have the worst business environment of the 50 states and the District of Columbia.