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It's not favorites, it's bringing in net new revenue vs existing revenue.

Much easier to give a discount to get something you don't have, then to give a discount to your existing base. Ask your revenue teams in whatever company you're at. No different for state taxes.

This actually looks like a pretty good deal for NC, unlike when Amazon went about it in a distinctly Amazon way and pissed everyone off.

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Well in which case you write the tax law as "Tax is 5% for the first 5 years of the company in the state, and 10% after that".

Then all companies, both big and small can take advantage.

Obviously there are loopholes that would need to be closed before such a plan would work... But it's better than lawmakers striking deals with only their friends.

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