South Dakota Ranked as the Best Place to Celebrate New Year’s Eve

It's always the first big decision we make heading into a new year - how are we going to ring it in? At a big, fancy party surrounded by hoards of partying folks or something more subdued and intimate, with just a few select people alongside.

How ever you choose to say hello to the next 12 months, if you're doing it in South Dakota, you're doing it right.

A new study from Annuity Freedom looked at 21 different factors grouped into three main categories:

• Entertainment, Shopping, and Food
• Cost
• Safety and Accessibility

After crunching the numbers they declared that the Mount Rushmore State is the best place in America to celebrate New Year's.

Here are the Top Ten states, plus a look at where Iowa and Minnesota rank:

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So where are the worst states to celebrate New Year's?

Burdened by high costs, significant flight delays, and heavy congestion, California is dead last, followed by Tennessee, New York, Texas, Florida, and Washington.