Within that composite ranking, Maryland was seventh in prospects for growth and eighth in the education and training level of residents.  However, Forbes’ report showed Maryland coming in at  42nd for business costs — labor, energy and taxes — and 29th for its regulatory environment.
Who’s ranked above us?  Virginia topped Forbes' report, a position it also held in 2006. Following Virginia were Washington, Utah, Colorado and North Carolina. In all those states save Virginia, Maryland ranked better in quality of life.

A recent nationwide poll by the Tax Foundation shows Maryland not faring so well, with that nonprofit group’s latest report ranking Maryland sixth least-friendly of states. The report compares the 50 states on 38 different measures of taxing and spending, including individual and corporate income tax rates, business tax climates, excise taxes, tax burdens and state spending.  The report, Handbook Designed to Give Taxpayers, Lawmakers Simple Guide on Their States' Rankings on 38 Different Tax and Fiscal Measures, may be found at http://www.taxfoundation.org/publications/show/2181.html.

Since 1937, the Tax Foundation has produced and published reliable information on government finances at the federal, state and local levels. As many states are going through fiscal crises because of the current economic downturn, accurate information on state fiscal matters is more important than ever.

"While state lawmakers are looking at various approaches to solve their fiscal problems, they should be cognizant that each change made to the tax code will affect their state's competitive position in relation to others states regionally and nationally, for better or worse," said Scott Hodge, president of the Tax Foundation.

For a free copy of the booklet call (202) 464-6200 or email publications@taxfoundation.org.  The Tax Foundation study reports the top 10 least-friendly states were New Jersey, New York, California, Ohio, Iowa, Maryland, Rhode Island, Minnesota, Wisconsin and Vermont.

The top 10 business-friendly states, according to the Tax Foundation, are South Dakota, Wyoming, Alaska, Nevada, Florida, Montana, New Hampshire, Delaware, Washington and Utah.