In our experience, you should mainly consider non-tax issues when it comes to choosing a location.
Which location is right for your industry? Which location fits in with your image? Will you need to be there often? Which location is easily accessible? Where will you find partners and employees? These are the questions you should ask yourself.
California and New York are known for their high rates of state tax. Texas and Florida collect no state-level taxes on revenues up to $1 million, making those states very tax-friendly.