If you’re in one of the best, congratulations. If you’re in one of the worst … well, you’re in one of the worst.

ChiefExecutive.net annually polls CEOs and other business leaders to grade the states in which they do business. The grading system is based on factors such as  tax and regulation, quality of workforce and living environment.

This year’s winner: Texas, for the second year in a row. The dead-last choice among the 650 business people who responded was also a repeat “winner”: California. For the second year in a row, the Golden State was chosen as the worst place to do business. Next-to-last was New York.

Some other highlights from the survey:

• Florida and North Carolina have traded places near the top since the 2011 survey; Florida finished No. 2 this year, up from No. 3 in 2011, and North Carolina dropped from No. 2 to No. 3.
• Louisiana jumped up 14 places over the space of a year; the state placed 27th in 2011, but grabbed No. 13 in 2012.
• Kentucky and New Hampshire, which finished 2011 neck-and-neck at 17th and 18th, each fell eight spots in 2012; this year, Kentucky is at No. 25 and New Hampshire is at No. 26.

To see the full list, go here.