[Dave W]

For state income tax purposes, it doesn't matter where your headquarters are located. A state income tax is based on how much revenue is generated in each state you do business, not where your headquarters are located.

I'm sure there are many other reasons they wanted to relocate to another state, but it will not change how much state income tax is owed to each state.

[RegulatorCountry]

I was replying to an individual who had stated that his income tax in NC was bad, and replied on that basis alone. Lack of state income tax may or may not play into a corporate relocation decision, however, just as air connections via a decent airport, nice climate, natural beauty or recreational opportunities for the employees they need to attract play into it.