Alabama lowered their corporate income tax and I think actually do not tax any corporation who locates here.
Alabama is 6.5%Corporate State Tax Rates for 2010, 2011
Alabama: 6.5%,
Alaska:1%>$0, 2%>$10K, 3%>20K, 4%>30K, 5%>40K, 6%>50K, 7%>60K, 8%>70K, 9%>80K, 9.4%>90K,
Arizona: 6.98%,
Arkansas: 1%>$0, 2%>3K, 3%>6K, 5%>11K, 6%>25K, 6.5%>100%,
California: 8.84%,
Colorado: 4.63%,
Connecticut: 7.5%,
Delaware:8.7%,
Florida: 5.5%,
Georgia: 6%,
Hawaii: 4.4%>$0, 5.4%>25K,
Idaho: 7.6%,
Illinois: 7.3%,
Indiana: 8.5%,
Iowa: 6%>$0, 8%>25K, 10%>100K, 12%>250K,
Kansas: 4%>$0, 7.05>50K,
Kentucky: 4.0%>$0, 5%>50K, 6%>100K,
Louisiana:4%>$0, 5%>25K, 6%>50K, 7>100K, 8%>200K,
Maine: 3.5%>$0, 7.93%>25K, 8.33%>75K, 8.93%>250K,
Maryland:8.2%
Massachusetts: 9.5%,
Michigan: 4.95%,
Minnesota:9.8%,
Mississippi: 3%>$0, 4%>5K, 5%>10K,
Missouri: 6.2%, Montana:6.75%,
Nebraska: 5.58%>$0, 7.81>100K,
New Hampshire:8.5%,
New Jersey: 6.5%>$0, 7.5%>50K, 9%>100K,
New Mexico:4.8%-$0, 6.4%>500K, 7.6%>$1,000,000,
New York: 7.1%, North Carolina: 6.9%,
North Dakota:2.6%>$0, 4.1%>3K, 5.6%>8K, 6.4%>20K, 6.5%>30K,
Ohio: .26%>$0,
Oklahoma: 6%, Oregon: 6.6%, 7.9%>250K,
Pennsylvania: 9.99%,
Rhode Island: 9%,
South Carolina: 5%,
Tennessee:6.5%,
Utah: 5%,
Vermont: 6%>$0, 7>10K, 8.5%>25K,
Virginia: 6%,
West Virginia: 8.5%,
Wisconsin: 7.9%,
District of Columbia: 9.975%