For the second year in a row, the nonpartisan research group the Tax Foundation ranks Georgia the 34th most business-friendly state.
The "2012 State Business Tax Climate Index" compares states' business climates based on five areas of taxation.
It comes as Governor Nathan Deal releases the state's business development strategy recommendations in the Georgia Competitiveness Report.
Governor Deal says the Competitiveness Initiative's goal is to make Georgia the number 1 state in the nation to do business.
The Tax Foundation is a nonpartisan tax research group based in Washington, D.C.
Click here to download the full index and state rankings.