The Small Business Survival Committee (SBSC) released its eight annual rankings of the states according to their respective policy climates for small business and entrepreneurship in the “Small Business Survival Index 2003.” You can access the actual report here. Pennsylvania is 17th, Utah is 26th, Oklahoma 27th, and Kansas 32nd. (States I have lived in.) Thanks to the Tax Guru-Ker$tetter Letter for the link.
Also, check out this great cartoon, also from the Tax Guru-Ker$tetter Letter.