At least one group thinks Idaho deserves an A+ when it comes to a business friendly environment.  The Ewing  Kauffman Foundation and have released a study ranking the “least” and “most” business friendly states in the U.S.  Idaho gets an A+ based on the treatment of small businesses, the ease of starting a business, friendliness of the tax code and licensing regulations along with other criteria.  Texas, Oklahoma and Utah also scored an A+ along with Idaho.  On the other end, California, Hawaii, Vermont and Rhode Island received F’s.  The study is based on data collected from over 7000 respondents.