The Small Business Survival Committee ranked Nevada second in its eighth annual ranking of the most friendly states for small business.
The top five states were South Dakota, Nevada, Wyoming, New Hampshire and Florida.
The bottom five states were Rhode Island, Maine, Minnesota, Hawaii and the District of Columbia.
"With small businesses creating some three-quarters of all net new jobs, everyone has an interest in knowing if their state's government stands behind its small businesses or is standing in the way," said SBSC President Darrell McKigney.
The "Small Business Survival Index 2003" rated states based on how governments in the states treat small businesses and entrepreneurs.
SBSC is a national small business advocacy group headquartered in Washington, D.C.
