TN is #1 in the top-10 list of states for low business taxes & regulations by the US Chamber of Commerce. The U.S. Chamber of Commerce published a report called " Enterprising States 2011" that ranked states in a variety of performance metrics, including their tax and regulatory environments. Those environments were compared in five ways: overall state and local tax burdens, corporate taxes, small-business costs, state government budget gaps, and cost-of-living indices.
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