Thumbtack.com, in partnership with the Kauffman Foundation, rated states for their friendliness to small business. The top rated states for 2014 are:

• 1.Utah

• 2. Idaho

• 3. Texas

• 4. Virginia

• 5. Louisiana

Tennessee ranked as a top 10 state with A ratings from hiring, regulations and employment and B+ ratings for tax code and licensing and C grades for training and environmental rules. Georgia got an overall A- rating.

Source: Thumbtack, in partnership with the Kauffman Foundation. United States Small Business Friendliness was based upon surveys with more than 12,000 small business owners.