Texas has once again topped CNBC's list of best states for business, a list the Lone Star state has been topping since the network began ranking the states in 2007. Utah came in second, for most conducive to business.

While Texas is the best state for business, it has other areas to improve as CNBC reports:

The state had to make some sacrifices though, and that hurt in some categories. Texas comes in 26th in education and 35th in quality of life. And while the state held the line on income taxes, the overall tax burden — including property and sales taxes — is high. That hurts Texas in the all-important cost of doing business category, where it comes in 28th.

For highest quality of life, check out New Hampshire and Hawaii. Idaho is the most improved state, coming in 13th overall. For the second year, Rhode Island ranked on the bottom in the business category.

Click over to CNBC for complete coverage.

Do you find their rankings for your state accurate or surprising?