For each of the past three years, small business owners throughout the United States have been surveyed to assess how 'friendly' their states are toward entrepreneurs and small firms. And each of those three years, Utah, Idaho and Texas have appeared in the top five. Those three states were joined by Virginia and Louisiana in receiving A+ ratings in the latest Small Business Friendliness Survey from Thumbtack.com and the Ewing Marion Kauffman Foundation. In contrast, small business owners have placed California and Rhode Island in the bottom five each year. Those two states and Illinois were the only ones to receive an "F" this year.