Virginia is for [business] lovers

Forbes has its new listing of most business-friendly states, and the winner isn't even a state; it's a commonwealth. Here's the top 10:

1 Virginia
2 Texas
3 North Carolina
4 Utah
5 Colorado
6 Idaho
7 Nebraska
8 Delaware
9 Florida
10 Georgia

And the bottom ten:

41 Pennsylvania
42 Hawaii
43 Rhode Island
44 Illinois
45 Michigan
46 Maine
47 Alaska
48 Mississippi
49 West Virginia
50 Louisiana

Beware of these lists with their many variables. Nick Gillespie wondered why the freest states are the ones nobody wants to live in.