OH MY!!! California is not the worst tax and spend state any more.<a href="http://www.dailyfinance.com/2009/09/24/new-jersey-places-dead-last-in-list-of-business-friendly-states/" rel="nofollow" target="_blank">http://www.dailyfinance.com/2009/09/24/new-jersey-places-dead-last-in-list-of-business-friendly-states/</a> New Jersey is the worst state in the union right now and is followed by New York. California is on a roll.