So the tax you pay in California is the same as the tax paid in Texas. I see
Uh, no. But all businesses in California pay the same in-state taxes, as do all businesses in Texas, though the rates paid and what gets taxed may be vastly different. That is what "equal protection under the law" means in a federal republic.
Trying to turn the taxation system into a "handicapping system" for specific businesses is one of the things that has turned taxation into a gigantic complex mess.
My own preference is flat rates.