HHmmm... that doesn't sound all that business friendly, except when compared to everywhere else...
Utah and Idaho have high taxes. It goes with Mormon families having so many children. Massachusetts has relatively low taxes, but that is easier when you're educating proportionately fewer kids.
If I really had an itch to open a business, I might look at Wyoming before committing any serious money here in Idaho. My only real reservation about places like Jackson Hole is the tourist nature of the economy and the high prices for real estate. Much the same problem as Sun Valley, Idaho.
Pocatello is located at a nice crossroad between I-15 and I-86. Good rail connectivity. A decent airport. There has to be some means of leveraging those resources. Even the network connectivity is pretty decent.