PRIME Commercial Property available for development located on busy highway lots of road frontage. (Approx. 800 feet) Kentucky's business costs are among the lowest in the country. A 2012 CNBC report ranked Kentucky's business costs the lowest in the United States and fourth in cost of living. Kentucky has the lowest cost of electricity in the industrial sector among states east of the Mississippi River, the fourth lowest nationally and nearly 21 percent lower than the national average as of December 2013. Kentucky ranks as the seventh most business-friendly state in the country for new firms and the sixth lowest cost state in the country for new corporate headquarters, according to a 2012 Tax Foundation report.