If the bulk of the tax deal is &quot;20 years free from sales tax, and 10 years free from property tax&quot;, you can emulate the first half of the deal with a variety of states whose sales tax is 0% to begin with.<p>Property tax would be trickier to avoid, but depending on the scope of the project deals can be found in bad parts of town where the property value is low. My guess is that the footprint they require is so enormous, they had to negotiate property tax rates. Otherwise property taxes are usually not a huge concern for manufacturing businesses (and are deductible against other liabilities).