The Peach State comes in at No. 4, rejoining America's top states for business after a four-year absence. The state came in 10th last year. Georgia does best in the infrastructure category. It came in second with the world's busiest airport, bustling ports, and quality roads. The state also boasts one of the top workforces in the nation, a large and growing labor pool in a right-to-work state. Unemployment is on the high side at 9.8 percent and state lawmakers had to close a $1.3 billion budget gap. Individual and corporate tax rates stand at 6 percent. The state and local sales tax is up to 7 percent. Georgia's largest employer is Delta Airlines; the largest industry is agriculture.