Researchers at George Mason University's Mercatus Center built on their 2009 Freedom study to look at how states rank and which states are becoming freer. New Hampshire (Live Free or Die) and South Dakota top the list. New York ranks the least free. They include a number of factors like taxes, government regulation, and health insurance mandates.
I was pleased to see Georgia at 15 (we can move down!) but was surprised to see South Carolina at 26 and Vermont at 30 as I tend to think of them as freer states.