Your "Best of..." audio manufacturer in each state

NJ--VPI
NH--Basis Audio
FL-VAC

To the OP--I did visit VAC's place in Sarasota earlier this year.  It is a warehouse full of parts, old and new units, and a lot of really sharp and nice people, not at all what I expected but impressive nonetheless.  Certainly not a factory in the classic sense.  It was nice to see that Kevin Hayes has kept his operation in the community where he grew up.

@rcprince Cool. I just read the Stereophile review of their Statement 452 powerhouse and find it refreshing that such a technological piece comes out of a place that doesn't look like a Bond set.

MN = Magnepan

Illinois - Decware. Beautiful, handmade speakers and tube amps

Simao:  I had only gone there since we were visiting a friend in Sarasota and I figured I'd pick up some tubes for my amp while I was there.  They showed me one of those Statement 452s as it was being built, quite a beautiful piece of equipment.

In NY, we can add Lamm and Devore.