Nevada has no personal income tax or corporate income tax. Florida has no state income tax. Procedures vary for obtaining reduced withholding tax under income tax treaties. Texas is one of seven states that lack a state income tax. Oregon has the fifth highest personal income tax in the nation. The use tax applies to items taxable under the sales tax. State governments levy 3% of the total property tax collected. They are exempt from the cantonal corporate profit tax. Most foods are exempt from sales tax. Some jurisdictions do not tax dividends. Dakota County levies an additional 0.5% county sales tax. The government may not tax religious solicitors. This is separate from the road tax paid yearly. The Netherlands was chosen because it does not directly tax royalty payments. He also advocated an excess profits tax.