We're just a few more libertarians away from being the smartest state in the country. Top 5: 1st: Taxachusettes 104.3 2nd: #NewHampshire: 104.2 3rd: North Dakota: 103.8 4th: Vermont: 103.8 5th: Minnesota: 103.7 Bottom 5: 50th: Mississippi: 94.2 49th: Louisiana: 95.3 48th: California: 95.5 47th: Hawaii: 95.6 46th: New Mexico: 95.7