What is the worst state to start a small business in, in terms of taxes?

I saw this infographic: http://visual.ly/which-state-has-best-taxes-small-businesses

Wondering how accurate it is. I'm a wannabe entrepreneur with hopes to someday open a storefront near the border of New York and Massachusetts… is it really as bad as this graph implies? And, should I consider MA instead of NY due to the high taxes?

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