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| State | Overall Rank | Unit Labor Cost | Energy Index | State & Local Taxation | ||||
| Index | Rank | Index | Rank | Index | Rank | Index | Rank | |
| Kentucky | 93 | 15 | 97 | 23 | 69 | 7 | 91 | 13 |
| Virginia | 94 | 20 | 98 | 25 | 70 | 9 | 87 | 9 |
| Indiana | 89 | 5 | 90 | 5 | 79 | 15 | 92 | 16 |
| Tennessee | 89 | 5 | 90 | 5 | 86 | 25 | 79 | 2 |
| South Carolina | 96 | 22 | 95 | 18 | 81 | 19 | 93 | 18 |
| Georgia | 96 | 22 | 99 | 29 | 86 | 25 | 90 | 12 |
| Mississippi | 93 | 15 | 93 | 12 | 97 | 31 | 91 | 13 |
| Missouri | 93 | 15 | 98 | 25 | 68 | 5 | 86 | 7 |
| West Virginia | 92 | 12 | 93 | 12 | 60 | 2 | 117 | 48 |
| Alabama | 95 | 21 | 98 | 25 | 84 | 23 | 75 | 1 |
| Ohio | 98 | 28 | 95 | 18 | 91 | 29 | 113 | 46 |
| Illinois | 100 | 33 | 104 | 43 | 83 | 22 | 95 | 25 |
2008 North American Business Cost Review, 2008 edition, prepared by Economy.com, Inc. Updated July 2008. A ranking of 1 represents the best condition=lowest business cost.
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