What states would you say are the best to start a business in and why so?

States that are not California (cost of living is way too high)
Not required but would love to create jobs in areas that have lost many jobs to deindustrialization
Also not required but would prefer to be near the mean population center of the US which is like a 500 mile circle around Memphis area. Having the HQ "Pillow Fort" there and eventual manufacturing would be nice for logistics and distribution & reducing emissions from transport.
And in regards to the Cost of living part of the reason is we want our employees to have the biggest bang for their buck housing in CA for example is unbelievably expensive even for people making what would be considered more than a living wage in many other states
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