The states should impose a minimum corporate tax against companies like Apple that have gotten too clever for our own good. If Apple does business in the United States, then it should pay a minimum state tax that will be shared by all the states where it actually does business. And if Nevada does not want the tax, its share should go to the states that do. Either way, the company must pay an overall state minimum tax. This should discourage the bogus operation centers now set up in places like Reno.
And if Apple decides to pack up and move altogether to Ireland, the Netherlands, or wherever, the states should deem such move an effort to skirt state tax laws -- and should impose stiff penalties.
Since a corporate minimum tax is not a . . .