RENO, Nev. (AP) - A report says Nevada ranks second nationally for its friendliness to small businesses primarily because of its favorable tax structure.
Nevada was second only to South Dakota in the Small Business Survival Index, which looked at all 50 states.
The index's rankings are based primarily on a state's public policies and how they affect small businesses.
Nevada ranked first in several areas, including tax rates
for personal and corporate income and capital gains.