North Dakota ranks as the best state in the U.S. to work remotely because of low taxes, clean air and broadband access,  CNBC reported in a study.

CNBC ranked states based on broadband connectivity, electrical grid reliability, health and health care, sustainability, environmental quality, inclusiveness, the housing market, cost of living and the state tax burden, the news channel said.

Nebraska ranked second in the study, followed by Minnesota, Colorado, Kansas, Idaho, Iowa, Tennessee, Washington and Illinois.

Washington’s high ranking was attributed mostly to its robust anti-discrimination laws, while a high cost of living and clunky power grid curbed its appeal for remote work, CNBC said.

Colorado was touted for its healthy lifestyle and housing market, while its drawbacks included climate-change susceptibility, making it a “magnet” for ozone pollution, the report found.

Minnesota scored high for its healthy population and inclusiveness, while its high tax burden curbed the state’s appeal, CNBC said.

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