State income taxes are completely different animal than Federal income taxes. The highest state corporate rates peak around 10%, the federal rate is 35%. And st

State income taxes are completely different animal than Federal income taxes. The highest state corporate rates peak around 10%, the federal rate is 35%. And state taxes are deductible. So the difference between a state with a 10% rate and one with a 0% rate is a total corporate tax rate of 42.5% vs. 35%. And if the adjoining states to the 0% rate state have 5% corporate tax rates, the difference is only 38.5% to 35%. State rates are a small factor in corporate decisions, but not an overriding one like Apple's decision to leave hundreds of billions in Ireland, or to repatriate it and pay 42% to California and the US government, to pay the remainder to shareholders to pay 20% more taxes on.