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The state was edged out only by Texas and Nebraska for the 2013 Governor's Cup award from the magazine, based on business growth and economic development.

A new report by the Quantitative Economics and Statistics Practices (QUEST) of Ernst & Young in conjunction with the Council On State Taxation (COST), ranks Ohio as third in the nation for friendliest tax environment.

For more, see the Development Services Agency's Entrepreneurship and Small Business website, including frequently asked questions. The SBDC program is also funded in part by the Ohio Development Services Agency.

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It provides free state-level information needed to get started or continue on your entrepreneurial journey.

Follow this four step process and you'll be on your way.

The study, "Competitiveness of state and local business taxes on new investment," provides a state-by-state comparison of tax liabilities.

The top five states ranked with the lowest effective tax rate on new investment are: (1) Maine (3.0%); (2) Oregon (3.8%); (3) Ohio (4.4%); (4) Wisconsin (4.5%); and (5) Illinois (4.6%).

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