Led by top-ranked North Carolina, Southern states have the best business climate, according to Site Selection magazine.

Conway Data, which publishes the magazine, said corporate real estate executives identified North Carolina as the best state for the eighth time in the past nine years. Tennessee ranked No. 5, Alabama No. 7 and Georgia No. 8.

For the past seven years the ranking based on new business and corporate site seekers' attitudes has put Tennessee in the top 10.

"We've worked hard to maintain our reputation as a state that is business-friendly by viewing job creation as a partnership between the state and local communities and designing projects according to a prospective company's individual needs," Tennessee's Economic and Community Development Commissioner Matt Kisber said.

Nearly 70% of taxpayers e-file

Nearly seven of every 10 federal tax returns filed by Tennessee taxpayers this year was done on the computer, IRS spokesman Dan Boone said Monday.

In the tax season that ended Oct. 15, Tennesseans e-filed a record 1.96 million returns. Nationwide, 67 percent of returns, or about 95 million filings, were sent electronically, according to the IRS.

"Most Tennesseans have made the sensible switch to e-filing. It's fast, easy, secure and for most filers it's available at no cost," Mr. Boone said.