PORTLAND, Maine (AP) - Forbes magazine’s annual rankings of the best and worst states in which to do business show Maine improving from worst to 49th.

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The Portland Press Herald says Maine has held the distinction for the past four years, but is now one spot ahead of Mississippi. The magazine places the blame for Maine’s low ranking on “the state’s high corporate tax burden and lousy job and economic growth forecast.”

The Forbes list weighs business costs, labor supply, regulatory environment, current economic climate, growth prospects and quality of life. Maine ranked 48th for growth prospects and 48th for economic climate.

The Forbes rankings cite Utah as the best state in the country in which to do business.