In a new study released today, April 2 by Thumbtack.com in partnership with the Ewing Marion Kauffman Foundation, Utah ranks as the friendliest state to small businesses overall, while Massachusetts trails with a C- grade. The second annual Thumbtack.com Small Business Survey (2013), which polled 7,000 small business owners, found that licensing regulations and training programs are even more important when measuring the business climate.