» Payroll provider SurePayroll has ranked Florida as the best state for small businesses this year. The rating was based on past small-business job growth. Other states in the top 10 in order are New York, Maryland, Michigan, Ohio, New Jersey, North Carolina, Indiana, Arizona and Illinois.

» The Internal Revenue Service business mileage deduction as of Jan. 1, 2006, is 44.5 cents per mile. That's down from 48.5 cents per mile for business travel from Sept. 1, 2005, through Dec. 31, 2005.