Several states in the United States do not levy a corporate income tax on businesses. However, it’s essential to note that even in states with no corporate income tax, businesses may still be subject to other taxes such as sales tax, property tax, and employment taxes.

Here are the states with no corporate income tax…

1. Alaska – Alaska does not have a state corporate income tax or a state-level sales tax, but local jurisdictions may impose sales taxes.
2. Nevada – Nevada does not impose a corporate income tax, but it does have a modified business tax on gross wages and a sales tax.
3. South Dakota – South Dakota does not levy a corporate income tax or a personal income tax.
4. Texas – Texas does not have a corporate income tax but imposes a franchise tax, which is based on a business’s margin, rather than its profits. Texas also has a sales tax and property tax.
5. Washington – Washington does not have a corporate income tax but imposes a business and occupation (B&O) tax on gross receipts. It also has a sales tax.
6. Wyoming – Wyoming does not levy a corporate income tax or a personal income tax.

Remember that tax laws can change, so verify current tax regulations and consult with a tax professional or legal advisor for specific advice related to your business and location.