South Dakota is one of the best states in the country when it comes to offering a good business climate.
Pollina Corporate Real Estate's recent survey ranked South Dakota seventh in the nation on its top ten business list.
Don Smith enjoys preparing Margherita Cheesecake, one of his signature desserts at Casa Del Rey. Smith opened the restaurant in Sioux Falls more than 30 years ago.
And at one time Smith had up to six restaurants in several states. But he says South Dakota has the most business-friendly environment.
"Our economy seems to be so stable here. The taxes are low. We don't have a corporate tax like all the other states around us," Smith said.
South Dakota's commissioner for economic development isn't surprised by the recent survey's results.
"The two focuses we see are the tax environment, the labor issues and I think productivity also goes into that," Governor's Office of Economic Development Commissioner Pat Costello said.
Having owned businesses in other states, Smith knew when he came to South Dakota that the stable economy was good for his business.
"It makes it possible for you to get in business and stay in business without worrying about losing all your profits to taxes right away," Smith said.
And Costello plans to use the state's top 10 ranking when it comes to recruiting out of state businesses.
"That gives us a third party credibility, an additional one, to add to the list that people can hold out and say, 'hey, this is an independent study and this is what they're saying.' It's not just us saying it," Costello said.
And for businesses, paying less tax is kind of like the icing on the "cheese" cake.