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I am starting a mobile app LLC and want to know what state would be preferable to file my Certificate of Formation of a Limited Liability Company.
Given that the mobile application will be sold through Apple's App Store and the Android Market - what state is preferable for the formation?
Currently I live in California but I think the formation should be filed in Delaware. I have heard California LLCs are taxed heavily by the state.
I'm not an attorney or accountant, but I have started a few different LLCs. Here are a couple of things you might want to consider. First, are you the only member of manager of your LLC? If you are a single member/manager LLC you're tax liability will pass directly through your LLC to you as personal income in the state where you reside. Second, in most states if you do not have a physical presence in the state you have to register as an out-of-state business which can make a difference. Hope that helps answer some of your questions!
Best of Luck,
Jon Stojan
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