Best State in the U.S.A. to start a craft distillery ?

[Mudflats]

OK guys.......what state has the best laws, least excise taxes, and best help in start up businesses such as this ?

Some states are so communistic as to have such taxes enough to suffocate the beginner business !

I'd love to hear from each state on start up legal craft disilleries...and details please !

Reporting monthly ?
What price is the tax per month ?
And what if you have spirits in barrels ageing ? You still have to pay taxes on THAT ? and you have not even sold it yet ? It may not even be any good !!!!!!!!!!

I hate the way they want taxes on gallons/litres and we still have to age it & still do not know if it is marketable............
So what happens if I pay taxes on a barrel, age for 2 years & open it up to find it is off tasting ??????????????

It has been told to me that in KY & TN that the old distilleries would not be taxed the product until it was done aging & found to be marketable...............

So, I am interested in opening a legal craft distillery & wondering what state is the best, that said, I still have to consider the water, the weather, and the price of land.
Any info is appreciated !