The best state is the one you are going to be in. Unless its a huge corporation then its not really going to benefit you either way.
You would need to have some sort of presence there which means office rental,etc. Bills in that address, etc are required for many credit checks,etc.
Too much of a hassle unless you are huge, Meaning several Millions.
It used to be beneficial to incorporate in some states, one in particular but that benefit has dwindles to about nothing over your own states benefits.
Offshore is probably the most beneficial money wise but even then. Large Companies only.
if you are doing under 1/4 Million in sales then I would not even both trying anything other than locally.
(For those that think this is the best business or legal advice make sure you know that this is my opinion (albeit somewhat educated one, its still opinion)
Retaining a professional is your best chance or getting the most out of tax deductions and gov. incentives for your business.(NOT H&R Block types)
Good luck
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KingRay | 
