Delaware made Frontier Business's list of the 10 Friendliest States for Online Businesses.

The communications services company based the ranking on economic climate, workforce, technological capabilities, as well as technology infrastructure such as broadband speed, access, business phone, and business bundles.

"Delaware may be small, but the tax perks are big. The "Incorporation Capital of America," claims more than half of the nation's Fortune 500 companies-whether they physically reside there or not," read the ranking. "In addition to being business-friendly, Delaware also scored well on the cost of living compared to the other top ten states."

The ranking also touted Delaware's beaches and vacation destinations.

The full ranking includes:

1. Washington
2. Oregon
3. Utah
4. Virginia
5. Colorado
6. California
7. Delaware
8. Minnesota
9. Maryland
10. Massachusetts