John smith is expanding his family-run beer distributorship into Massachusetts or New Hampshire. His parents began the business many years ago and now three generations of smith work in the family business. john will relocate the entire family (his parents, spouse, children, etc.) to either state after the move. (1) What types of taxes may influence his decision of where to locate his business? (Provide 3 taxes.) (2) What non-tax factors may influence the decision? (Provide 3 factors.)