Texas also has no corporate income tax, although it does collect a gross receipts tax, called a "franchise tax" by the state. According to the Tax Foundation, a tax policy think tank, Texas was rated No. 38 in 2013 for its corporate tax rate, part of the organization's overall rating of the most business-friendly states. (In its rankings, the Tax Foundation uses lower numbers to represent states with a lower tax burden on businesses). California, where Apple is headquartered, was ranked No. 45 in the same category.
The Tax Foundation's overall tally for Texas -- which also includes rankings for individuals' income tax, sales tax, property tax and unemployment tax -- was No. 9. Meanwhile, California's overall ranking was No. 48.
Gregg Keizer covers Microsoft, security issues, Apple, Web browsers and general technology breaking news for Computerworld. Follow Gregg on Twitter at @gkeizer, or subscribe to Gregg's RSS feed . His email address is firstname.lastname@example.org.
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