[bjord]

I believe Delaware is one of the best tax-wise, but unless you're bringing in lots of revenue, the additional hassle of getting a (representative? agent? can't remember the term for the entity that allows you to set up in a different state) might not be worth the additional complication (in comparison to just setting up everything in your home state). As far as I know, that's something you can change later, anyway...I think the most important thing is not getting hung up on the technicalities and just going ahead and getting started.