I own and operate several LLCs in Florida. One that files as a C Corp, which means it's subject to corporate tax in the state. FL is 3.2% lower than DE right now and that's something to consider. LLCs in Florida that are not filing as a corp are not required to pay corporate taxes (in most situations). For me, there was zero reason to use a DE LLC here. If I were still in Michigan there would have been A LOT of incentive to go with a DE LLC.