The departure of Sun Products from Baltimore has rekindled letters and statements suggesting that Maryland's taxes are driving businesses out of the state ("Sun Products move should be a wake-up call for tax-happy Md.," Feb. 13). No serious businessmen could make that statement.

As a retired business CEO in Maryland, it is apparent to me that tax differentials between states are insignificant in a company's financial situation compared to other locational criteria. Location decisions are made primarily on the basis of demand for your products or services, the quality and adequacy of the local labor force, cost of materials, energy and transportation, location of markets, and quality of life that is increasingly important to attract talented employees. The impact of local taxes is insignificant compared to these other considerations.

Jack Kinstlinger, Towson

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