Best: No seatbelt law(although it's a good idea to wear it), no helmets(same), no sales tax, it's beautiful, pretty safe, people are nice for the most part, open carry(if you like that sort of thing), if you live in a rural area like I do, you can actually see stars on a clear night, depending on where you live, not much traffic.

Worst: winter can suck bad, depending on where you live, property tax. I like it too much so can't think of anything else!