A whopping 90 percent of the small business owners surveyed nationally said that large corporations use loopholes to avoid paying taxes that the small businesses pay. They also view this as a problem, saying it harms their business. When it comes to corporate tax loopholes, New Mexico has a doozy. What’s more, New Mexico is the only state in the western U.S. that allows multi-state corporations to have this particular advantage over its home-grown businesses. And that is shameful.