Chief Executive magazine has published its annual survey of CEOs for their opinions of the best and worst states for business.  600 CEOs rated states on a wide range of criteria from taxation and regulation to workforce quality and living environment,  Here are the Top 10 and Bottom 5 states:

The Top 10 and Bottom 10 states based solely on the Taxation, Regulation, Government, and the Economy category are:

1	Virginia
2	Texas
3	Utah
4	Colorado
5	Arizona
6	Washington
7	Florida
8	Nevada
9	Georgia
10	Oregon
41	Connecticut
42	Michigan
43	Iowa
44	New York
45	Ohio
46	Maine
47	Vermont
48	West Virginia
49	New Jersey
50	Rhode Island

(Hat Tip: Woody McNair.)