Agreed, all states have taxes. But different states have different policies and regulations. For example, with individuals, Washington State does not charge in

Agreed, all states have taxes. But different states have different policies and regulations. For example, with individuals, Washington State does not charge income tax but has a sales tax. On the other hand, California has a state income tax, along with a sales tax. So you can see, tax policy is not binary. Some states are more favorable for individuals, and by extensions, businesses. - As far as the quoted local politicians comments, it is important to understand their mindset when potentially doing business in their state. For example, I'd want to know if they sounded entitled, naive, or arrogant when it comes to business (or anything for that matter)? Do they think business owes them something for breathing the air, for example? Do they hold a world view where there are bad guys, good guys, and nothing in between? I could go on, but personally, Cuomo's comments (and actions) would make me think twice about doing business in his state.