Until you move, you're doing business in California. Once you move, that'll be a different story. My guess is you're not going to move to a state based on the

Until you move, you're doing business in California. Once you move, that'll be a different story. My guess is you're not going to move to a state based on the minimum corporate tax rate :) So, once you move, it'll be easier to make recommendations as to which state is best for your LLC. Until then, I'm sorry to say you're stuck with the California franchise tax...