As more Americans figure out if they want to start a business, the costs and business environment in a location are likely to impact whether the company succeeds. 

To help business owners make informed decisions, Simplify LLC analyzed nine business cost-related factors across four main categories in all 50 states and D.C.  

Simplify found:

• Utah is the No. 1 least expensive state to start a business. Utah has strong small business administration lending of US$15.4 million per 100,000 residents (No. 2) and a high labor force participation rate of 68.3% (No. 4). Its LLC filing fee also ranks favorably at No. 11, while corporate income tax (4.65%, No. 14), wages ($63,854, No. 25), and electricity costs ($663.34, No. 26) remain moderate.

• California is the No. 1 most expensive state to start a business. Largely due to its 420,434 regulations—the highest in the nation. Sky-high electricity costs ($1,273.73, No. 49) and steep average wages ($87,490, No. 47) further drive-up expenses, while rent per square foot ($31.78, No. 39) and corporate income tax (8.84%, No. 33) remain burdensome. 

• The 10 cheapest states are in the West or Midwest. Many states in the region do not levy a corporate income tax and aside from Colorado they have a relatively low number of regulations which helps level the playing field for small businesses. They also have lower fees for starting an LLC than other parts of the country.

• Surprisingly, Alabama is the No. 6 most expensive state. Not generally thought of as an expensive location, the state has high LLC filing fees ($200, No. 45) and low labor force participation (57.6%) which could limit workforce availability. Alabama has relatively high corporate income tax rates (6.5%, No. 31) and number of regulations (No. 25). Additionally, the state struggles with low SBA lending ($5.7M per 100,000 residents, No. 43).

A recent study conducted by Washie revealed that restroom cleanliness and innovation are critical to traveler satisfaction, with modern solutions significantly improving the overall airport experience. The study, which polled over 1,100 travelers at flight lounges in the Salt Lake City International Airport, highlighted a growing shift in consumer expectations and the need for better restroom facilities in high-traffic travel environments.

The study found:

• 93% of respondents rated restroom cleanliness as crucially important to their travel experience.
• 86% of travelers felt that a modernized toilet seat solution improved their restroom experience while at airports and high-end airport lounges.
• 89% of travelers preferred modern restroom technology over outdated paper-based alternatives.

“Airports invest heavily in customer experience, yet one of the most frequently used areas—restrooms—often lacks innovation,” said Rob Poleki, Washie CEO. “This study shows that travelers expect more. Airports and lounges that prioritize clean, modern restroom solutions can significantly enhance customer satisfaction and loyalty.”