Oregon. Better than Nevada for the most part, no crime really(cept tools trying to swipe your rig that is...), and no sales tax. Oh, and state-run healthcare that already works. They beat the government to it and you'd think that someone would notice already. But they're NEVER brought up in any discussion about health care.
The minuses are the weather, the schools(the best in all of Portland area is only B+ compared to the best schools in California), and there's very little work in anything technical - it's just not a very active state in terms of that sort of thing like California or Washington are.
For me, the far more lax rules and no sales tax are big incentives, though...