Every one of the “worst” states voted Republican in the last presidential election.
Every one of the “best” states voted Democrat in the last presidential election.
As is true of any such rankings, it depends on the criteria they are using to evaluate the states. Liberal abortion laws and “LGBT” type laws may be given great weight by CNBC, but most of us on Free Republic, would give demerits to states with such allegedly beneficial laws and policies.
State taxes not one of the criteria.... And I see California did not make either the top or bottom ten.