Chief Executive Magazine has once again published its ranking of the best and worst states for business. Here’s the top ten — can you guess what they all have in common?

These aren’t all deep Red States, but not a single one is a true Blue state. And then here’s the bottom ten — pretty much what you’d expect:

There’s a bit more political diversity among the bottom ten, but Blue States predominate. And the CEO comments on the worst states for business are hilarious.

“California goes out of its way to be anti-business and particularly where one might put manufacturing and/or distribution operations.”

““California could hardly do more to discourage business if that was the goal.”

“Illinois is a horrendous state in which to do business. It is governed by a class of incompetent, corrupt politicans. It’s like doing business in a third-world country.”

“[New York] does not appreciate small business. NY punishes well-run businesses and rewards only very large, well-connected businesses. Businesses are punished for growing and hiring workers.”

“Connecticut used to be very business friendly and [used to] have a competitive advantage over NY but it has squandered that lead.”

“New Jersey will continue to lose businesses unless they find a way to alleviate the punitive taxes on businesses and personal homes.”