One thing you might consider is being close to customers and other entrepreneurs. Lower burn and better taxes are great. If you stay near a large enough market

One thing you might consider is being close to customers and other entrepreneurs. Lower burn and better taxes are great. If you stay near a large enough market to meet some customers in person and other founders, that is a big bonus. Seattle or Vegas may be good to be close to (driveable) if you are looking at WA or NV.