The idea is to entice businesses with no corporate or personal income tax. It's probably no surprise that the mayor of Las Vegas is on board.
"I think it's the coolest commercials I've ever seen. I think they're great I really do. It's going to drive them bonkers," said Las Vegas Mayor Oscar Goodman.
California's chamber of commerce president says he would match California's higher education system and quality of life against Nevada's any day.