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| State | Overall Rank | Unit Labor Cost | Energy Index | State & Local Taxation | ||||
| Index | Rank | Index | Rank | Index | Rank | Index | Rank | |
| Kentucky | 100 | 5 | 100 | 7 | 100 | 1 | 100 | 26 |
| Virginia | 105 | 10 | 109 | 20 | 109 | 9 | 87 | 7 |
| Indiana | 106 | 12 | 108 | 16 | 112 | 12 | 100 | 29 |
| Tennessee | 107 | 15 | 111 | 23 | 120 | 23 | 85 | 4 |
| South Carolina | 107 | 17 | 109 | 21 | 117 | 15 | 93 | 13 |
| Georgia | 108 | 18 | 110 | 22 | 119 | 22 | 91 | 11 |
| Mississippi | 108 | 20 | 108 | 17 | 129 | 33 | 101 | 30 |
| Missouri | 109 | 21 | 113 | 28 | 109 | 10 | 87 | 8 |
| West Virginia | 110 | 23 | 114 | 29 | 103 | 3 | 110 | 42 |
| Alabama | 113 | 29 | 118 | 44 | 119 | 21 | 78 | 1 |
| Ohio | 114 | 32 | 114 | 30 | 127 | 29 | 109 | 41 |
| Illinois | 116 | 39 | 116 | 40 | 125 | 27 | 95 | 17 |
2003 North American Business Cost Review, 12th edition, prepared by Economy.com, Inc. Updated December 2006. A ranking of 1 represents the best condition=lowest business cost.
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