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The reason California is the porn capital is because our sepreme court is the ONLY state in the US where filming porn isn't legally solicitation/prostitiution. Every other state you shoot porn in you could be violating laws.
And as for the best state to have a business in? HELL NO! Our taxes, and cost of living are astronomical. Nevada would probably be best to incorporate in. California has their hands in our pockets at every turn.
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