The tight-wad Tax Foundation has come out with its annual ranking of business friendly and unfriendly states. And guess what? California is ranks near the very bottom. "States need to constantly be on the lookout for ways to improve their business tax climates," says study co-author Curtis Dubay. The Index ranks states based on the taxes that supposedly matter most to businesses and business investment: corporate tax, individual income tax, sales tax, unemployment tax and property tax. Thing is, taxes are only one factor that goes into determining how desirable a state might be. Anyway here's the top 10 and bottom 10:

Top 10
1. Wyoming
2. South Dakota
3. Nevada
4. Alaska
5. Florida
6. Montana
7. New Hampshire
8. Texas
9. Delaware
10. Oregon

Bottom 10
41. Maine
42. Minnesota
43. Nebraska
44. Vermont
45. Iowa
46. Ohio
47. California
48. New York
49. New Jersey
50. Rhode Island