Utah heads (Forbes 2012) list of the Best States for Business for a third straight year. Utah’s economy has expanded 2.3% annually since 2006–fifth best in the U.S–versus 0.5% for the nation as a whole. “We have a very fertile environment for entrepreneurs and business,” says Gov. Gary Herbert, who was reelected last month in a 68%-28% landslide. Herbert cites three areas where Utah has a competitive advantage: taxes, its labor force and a favorable regulatory climate. Utah’s 5% flat corporate tax rate is one of the lowest in the country/Kurt Badenhausen, Forbes. More here.

• Washington is No. 11, Idaho No. 19

Question: Forbes makes the argument that 9 of the 10 states for doing business are right-to-work states. Do you support Idaho's right-to-work law?