We’re no longer a nation that stays put. In fact, nearly half of the US population moved to a new residence between 1995 and 2000. If there is any possibility that you might move in the future, you should consider the impact of moving on where to incorporate your business.
After running your Arizona-based internet enterprise for several years, your wife’s company transfers her to New York. To pick up and move your corporation to New York, you would have to qualify the corporation to do business in New York. At that point, in addition to filing a tax return in both Arizona and New York each year, your corporation would become responsible for New York and Arizona franchise taxes.