One key concept is the LLC formation location is generally just the legal district that the business resides, in terms of laws and court. For taxation, almost

One key concept is the LLC formation location is generally just the legal district that the business resides, in terms of laws and court. For taxation, almost always it is where you do business you have to pay that state's income tax. I.E. you have a Delaware LLC, but live/operate out of the Bay area. You'll have to pay those heavy California taxes.