Rick Karlin is reporting at Capitol Confidential New York state tied with Louisiana for 40th place in CNBC’s annual state rankings for the most, and least business-friendly states. Last year New York took 35th place. Georgia came in first this year; Rhode Island was ranked last. The cable business news channel lauded New York's education system and its level of innovation, but noted that high costs, including the cost of living and of doing business are repelling employers. For the cost of doing business they looked at income and property taxes, utility costs and wages among other items. Cost of living included housing, food and energy. New York also scored 43rd in the workforce category and 38th for infrastructure and transportation. Read the full story at Capitol Confidential, a Times Union blog.