Tennessee Sounds Good to Business
A study by the Small Business Survival Committee ranks Tennessee fourth in friendliness to small business.

"The Small Business Survival Index 2003 compares how governments in the states treat small businesses and entrepreneurs. Since small business serves as the backbone of the U.S. economy... every state and local lawmaker should be concerned with how their policies impact small business," says Raymond Keating, SBSC chief economist. Tennessee benefited from having no general personal income or capital gains tax, no corporate alternative minimum tax, fairly low property taxes, fairly low electric utility costs, while also being a right-to-work state.

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