New Mexico impressed me with their business friendly climate too. In Santa Fe the owner of a gas station allowed dealers to sell in her lot (one block off the plaza across and down the street from...ah gee..what is that famous old hotel in downtown SF?). Anways, I went to one office, paid $20 and had both a resale license and a city business license. In Nevade that took me half a day, I had to go to three offices and had to post a $300 bond. California was even worse. Connecticut, forget about it.
(that was an extremely lucative place to sell too, no other state compared)
La Fonda hotel.
Taxes are a bit high though, but what do you expect with an ol' boy democratic legeslature?