The Forbes rankings are based on factors including business climate, costs, incentives and work force education. Here's the state by state list from top to bottom.
#1North Carolina211918101610,146,800
#2Texas3921123027,862,600
#3Utah232389253,051,200
#4Nebraska7174252261,907,100
#5Virginia2932331488,411,800
#6Georgia181077133310,310,400
#7Florida39165411920,612,400
#8Colorado4011934205,540,500
#9North Dakota11418102039758,000
#10Indiana12451231846,633,100
#11Washington2153265347,288,000
#12Iowa637102927103,134,700
#13Minnesota371422132215,520,000
#14Ohio1446121224211,614,400
#15Tennessee17298517406,651,200
#16South Carolina252261612424,961,100
#17South Dakota12120372827865,500
#18Oregon19834308284,093,500
#19Massachusetts5063591536,811,800
#20Idaho3123151411351,683,100
#21Missouri2040112219216,093,000
#22Oklahoma532142637313,923,600
#23Arizona331325175446,931,100
#24Nevada132530277492,940,100
#25Kansas3424133532182,907,300
#26Maryland327433416266,016,400
#27Pennsylvania15383624321212,802,500
#28Michigan3547161126179,928,300
#29New York36312715212419,745,300
#30Delaware41241383147952,100
#31California442047232939,250,000
#32Montana2619333125361,042,500
#33Wisconsin383924193295,778,700
#34New Hampshire4515392130141,334,800
#35Kentucky1048313638224,437,000
#36Arkansas942233945412,988,200
#37Illinois30364028351512,801,500
#38Wyoming243026494432585,500
#39New Jersey4926453229118,944,500
#40Louisiana741364636484,681,700
#41Alabama2744174339454,863,300
#42Connecticut413342424353,576,500
#43Rhode Island462748404071,056,400
#44Hawaii4818462041381,428,600
#45Mississippi2249284547462,988,700
#46Maine4235494148131,331,500
#47New Mexico2843384742372,081,000
#48Vermont472844444923624,600
#49Alaska433429504650741,900
#50West Virginia1550504850431,831,100