Delaware

The little state that everyone forgets about.  

In spite of this little state's size (You only spend 12 miles in Delaware during a NJ to Florida drive) it has many redeeming qualities:

• First state to ratify the Constitution !  ( Hence the name "The First State" )
• No state sales tax.  (Other states could take a queue here folks!)
• Due to incorporation laws Delaware has become THE state of choice to incorporate your company in.  (Delaware is VERY pro-business)