Whatdo Virginia, Utah and Washington have in common? They are the three best statesfor business operators, according to an annual ranking by Forbes magazine.States were scored according to factors that included business costs, laborrates, regulatory environment, economic climate growth prospects and quality oflife. While this marked the third straight year that Virginia topped the list,Georgia moved from 15th to fifth place, just behind North Carolina.In fact, Georgia finished in the top 10 in four of the six categories examined.These days, it’s safe to say that many business people really do have Georgiaon their minds.