I currently live in Washington state which has no income tax but a higher sales tax (8.2 where I live). My wife wants to move to Oregon where there is no sales tax but has an incredibly high income tax. I’m the sole owner of an s corp and save much more than I spend. Oregon will tax everything at 10% plus they now have a new business tax. Why do people tolerate such high taxes? Where would be the best place to move my business to for the lowest taxes across the board?
Generally, wherever you live. Alternatively, if you only do business in a specific state, then that state.
Talk to your CPA about your specific situation, but your business is unlikely to be able to avoid state income taxes merely by being incorporated in another state. Corporations incorporate in other states because of their regulatory environments - rules for when they get sued, for example. For most small businesses most of the time, it doesn’t make sense to incorporate anywhere other than where the owners live and the business operates.
OP wasn’t saying to incorporate and live in separate states.