Brandon -     The state where your principal business activities happen is where you should register your business. If you are doing business activities in other states' besides the state where your business is registered - you will likely need to obtain a certificate of authority, or certificate of foreign business, from those states. States define'business activitie' differently' wha's considered doing business in one state, may not be the same in another state. For detailed information on a particular stat's requirements, contact that state's business registration office or state Secretary of State. Examples of what constitutes doing business in a state may include: Establishing physical presences in that state by opening a new business location Hiring employees in that state Solicitation of business in that state, which could mean the use of Internet, mail, telephone, or print or media advertisements, to conduct sales with residents of that state   Generally, the state where your business was registered (often your home state) is where most of your business income is generated. In this case, your home state will tax the bulk of your business income. Other states where you do business will tax the income that you earned in that state. In some cases, your home state may tax all your income and offer a credit for the taxes that you pay to other states. Note that some states do not collect income tax - but that doesn't necessarily mean the income is tax-free. Your home state's taxation office may require you to report it with them. For more detailed tax information, contact the appropriate state department of revenue. To learn more about doing business in multiple states, read this article in the Business Law Advisor.