Corporate income taxes by state would seem to deny a race to the bottom. Very few (6?) have no corporate income tax and not all business are located in those st

Corporate income taxes by state would seem to deny a race to the bottom. Very few (6?) have no corporate income tax and not all business are located in those states. While states like business there, they also like taxes. Not allowing them to tax out of state sales would seem to be a good brake on their greed.