California
Is very popular to form a Business in, ranked #1 in USA for Business Environment. But California is also one of the highest 'business tax states'. And the highest Capital Gains Tax in the USA. CA offers tax credits (for Employment, Research & Development and other areas) to motivate companies to grow. CA Sales Tax only applies to goods / services sold "in California", not to other states. California has an Annual 'minimum' $800 State tax. Excellent opportunities to find investors, borrow money and raise capital. State Takes 3-9 days or 1 day with express fee (expensive) to State*