Vermont falls in Forbes’ “The Best States for Business” rankVermont fell to 36th in the Forbes “The Best States for Business” rankings. Last year Vermont was 32nd. Once again, Virginia was first and West Virginia was last. Vermont tied with Massachusetts, one place ahead of New York. New Hampshire was the highest New England state, falling six spots to 20.Vermont ranked highest in “Quality of Life” (10) and “Labor” (12) and lowest in “Growth Prospects” (44) and “Business Costs” (43). The other two categories were “Regulatory Environment” (33) and “Business Climate” (31).The table with state ranks can be found at Forbes Rank.