I don't know whether the features of this board allow it, but I would like for many of us to rank the 5 best states to work with, as well as the 5 worst. Factors to be considered are favorable/unfavorable tax rates, access to state taxation personnel, complexity of work, efficiency of operation, and length of time required to correct problems.  I don't have intimate experience in all areas with every state mentioned below, but from what I know, here are my 5 best, in descending order: