Sure, I believe Ohio has something similar. More significantly I think (in percentage terms), there are already sales taxes and VATs.
But when people are discussing the corporate tax and corporate tax avoidance, usually they're talking about the corporate income tax, which is also what the article is about.
Not true. States like WA have general B&O taxes which are a tax on revenue, not profit.
This makes it much harder to operate thin margin businesses like groceries and manufacturing, while favoring high margin businesses like software.