Alabama lowered their corporate income tax and I think actually do not tax any corporation who locates here. 
Alabama is 6.5%Corporate State Tax Rates for 2010, 2011
Alabama: 6.5%, 
Alaska:1%>$0, 2%>$10K, 3%>20K, 4%>30K, 5%>40K, 6%>50K, 7%>60K, 8%>70K, 9%>80K, 9.4%>90K, 
Arizona: 6.98%, 
Arkansas: 1%>$0, 2%>3K, 3%>6K, 5%>11K, 6%>25K, 6.5%>100%, 
California: 8.84%, 
Colorado: 4.63%, 
Connecticut: 7.5%, 
Delaware:8.7%, 
Florida: 5.5%, 
Georgia: 6%, 
Hawaii: 4.4%>$0, 5.4%>25K, 
Idaho: 7.6%, 
Illinois: 7.3%, 
Indiana: 8.5%, 
Iowa: 6%>$0, 8%>25K, 10%>100K, 12%>250K, 
Kansas: 4%>$0, 7.05>50K, 
Kentucky: 4.0%>$0, 5%>50K, 6%>100K, 
Louisiana:4%>$0, 5%>25K, 6%>50K, 7>100K, 8%>200K, 
Maine: 3.5%>$0, 7.93%>25K, 8.33%>75K, 8.93%>250K, 
Maryland:8.2%
Massachusetts: 9.5%, 
Michigan: 4.95%,
Minnesota:9.8%, 
Mississippi: 3%>$0, 4%>5K, 5%>10K, 
Missouri: 6.2%, Montana:6.75%, 
Nebraska: 5.58%>$0, 7.81>100K, 
New Hampshire:8.5%, 
New Jersey: 6.5%>$0, 7.5%>50K, 9%>100K, 
New Mexico:4.8%-$0, 6.4%>500K, 7.6%>$1,000,000, 
New York: 7.1%, North Carolina: 6.9%, 
North Dakota:2.6%>$0, 4.1%>3K, 5.6%>8K, 6.4%>20K, 6.5%>30K, 
Ohio: .26%>$0, 
Oklahoma: 6%, Oregon: 6.6%, 7.9%>250K, 
Pennsylvania: 9.99%, 
Rhode Island: 9%, 
South Carolina: 5%, 
Tennessee:6.5%, 
Utah: 5%, 
Vermont: 6%>$0, 7>10K, 8.5%>25K, 
Virginia: 6%, 
West Virginia: 8.5%, 
Wisconsin: 7.9%, 
District of Columbia: 9.975%