Forbes New York: Houston is top U.S. shopping city,

Houston is the best city for shopping, according to Forbes. The city is home to the Galleria, 2.5 million square feet of retail space that includes endless shops, boutiques and department stores.

The list, based on the number of retail locations, shopping centers and sales tax, put the Lone Star State on top for spending. Dallas and San Antonio all boast endless places to blow your cash on clothes and more.

Phoenix may have a "dry heat" but people sure like to stay inside and shop. Arizona boasts a low sales tax and the same shops that line Fifth Ave. such as Cartier and Gucci.

New Yorkers are likely to take umbrage with being rated below Baltimore and Columbus, Ohio, when it comes to shopping.

Despite New York's reputation as the fashion epicenter of the world, Forbes deducted points for having high sales tax and not enough shopping centers.

Then again, New Yorkers aren't known for being mallrats.

Perhaps it's a quality versus quantity thing for discerning Empire State spenders.

Top 25 Shopping Cities

1. Houston
2. Phoenix
3. Dallas
4. Baltimore
5. Columbus, Ohio
6. Indianapolis
7. Philadelphia
8. San Antonio
9. Jacksonville, Fla.
10. San Diego
11. Charlotte
12. Austin
13. Denver
14. Detroit
15. Chicago
16. Los Angeles
17. Milwaukee
18. Boston
19. Nashville
20. San Jose, Calif.
21. El Paso, Texas
22. New York
23. Memphis
24. Seattle
25. San Francisco

Read more: http://www.nydailynews.com/lifestyle/fashion/2010/12/14/2010-12-14_houston_is_top_us_shopping_city_per_forbes_new_york_comes_in_23rd_due_to_sales_t.html#ixzz187bmQB00