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... Currently, six states – Nevada, Ohio, South Dakota, Texas, Washington, and Wyoming – do not ... However, four of those states – Nevada, Ohio, Texas, and Washington – do have some form of ... This is frequently justified as a tax simply for the privilege of doing business in the state. ... New Jersey does not recognize the federal S election. ... The rules for taxation of multistate businesses, including what constitutes nexus with a state for the ... What is the Business Income Tax in New Jersey? ...