### Instruction: Why is Arizona the best state to live in?
### Response: Arizona is the best state to live in for numerous reasons. First, the tax situation is highly advantageous with a 2.55 percent flat state tax on all income. Second, the weather is incredible for 7-8 months per year, especially if you like the heat. The cost of living is relatively average and there are many growing, young towns to choose from like Gilbert and Chandler. Arizona has all 4 major sports team and continually gets major events, like the Super Bowl which was in Arizona this past year. Last but not least, Arizona has great hiking, biking trails, easy access to airport, and located close to Grand Canyon/Zion from Phoenix.