GOING MOBILE: Along with Delaware and Wyoming, Nevada is a haven for business incorporations. For a setup fee of $175 and an annual renewal fee of $85, it's possible to establish corporate "headquarters" in Nevada, and pay no other fees. (The Silver State is also the only jurisdiction which refuses to share revenue info from its corporations with the IRS.) The state collects some $100 milion each year in filing fees.

But Cort Christie, VP of the Nevada Resident Agents Assocation -- the trade group representing those Nevada residents who serve as officers or merely document collectors for out-of-state corporations with headquarters in Nevada -- says he'll urge companies to set up their HQs elsewhere if Kenny Guinn's gross-receipts tax and increases in business fees passes the Legislature. These companies comprise 80 percent of the corporations registered in Nevada. (Full disclosure: I briefly served as a resident agent as a favor for an out-of-state friend who's a CPA and had clients who wanted a Nevadan to serve as resident agent until they actually established a physical presence in the state.)

Christie says his members would support a doubling in renewal fees, but the other taxes would drive RAs out of state. $100 million ain't peanuts ... particularly when it's easy money for the treasury.