Six states impose no traditional corporate income tax by state on standard corporate profits — Wyoming, South Dakota, Nevada, Ohio, Washington, and Texas. Specifically, Wyoming and South Dakota impose truly zero corporate tax burden with no substitute mechanism. Conversely, Nevada, Ohio, Washington, and Texas substitute gross receipts taxes that apply to revenue rather than profit. Consequently, the true zero-burden states for C-corporations are Wyoming and South Dakota — the only two states where a profitable corporation pays exclusively the 21% federal rate. Furthermore, corporations considering relocation to zero-tax states must evaluate gross receipts tax implications carefully. Washington’s B&O tax, for example, reaches 3.3% on certain service revenues — potentially producing a higher effective burden than several income tax states for high-revenue service businesses.