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Deleware or Nevada are the 2 best to incorporate in, it just depends on what you are doing and what kind of company you are setting up. We have 2 business's incorporated in Deleware and 1 in nevada for specific reasons. Talk to a person that does this for a living and understands the tax repercusions of the different corporate setups. Hit me up if you have any questions, or if you need a person to speak with that can give you all the details and setup the company for you. One of the best things you can do is either have a good attorney (most important thing in the adult industry), or a good accountant that can explain the plus's and minus's of everything
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