North Carolina holds the No. 1 spot on Forbes’ Best States for Business ranking for the second year in a row. Forbes says North Carolina’s advantages include labor, energy and tax costs that are all well below the U.S. average; a 3% corporate tax rate, scheduled to drop to 2.5% in 2019 (the lowest in the nation); a highly educated labor supply; a strong economic outlook and a population that is growing at twice the national average.
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