Idaho friendliest state for small businesses

There is no better place for a small business to set up shop than Idaho.

That's the conclusion of a poll released Tuesday on CNN.com in a story about the friendliest - and least friendly- states for small businesses.

Rankings were determined by having companies rate the way their state supports small businesses. Firms participating in the poll were also asked to assess how easy they think it is to start a new business in that state, and if they'd recommend others to start a new business there.

Idaho ranked No. 1 in the nation, bolstered by A+ ratings for the friendliness of its tax code and regulations, followed by Texas, Oklahoma, Utah and Louisiana.

The five least friendly? Rhode Island topped that list, followed by Vermont, Hawaii, California and New York.