Company Registration
If you are purchasing a small company, it is likely the company will be registered in its home state. If, however, you plan to start a company, and intend to see it grow nationally, you have the option of registering your company in any state you choose. In this instance, most choose Delaware. The reasons are many. Most investors prefer Delaware corporations, corporate statues are business friendly, Delaware business law is flexible, there are business tax benefits, greater privacy and it uses Court of Chancery. Court of Chancery means that “instead of juries, decisions are made by judges who are corporate law experts, so decisions handed down by the court are generally more predictable than those in other states.” 1
Smaller, privately held companies, are likely never going to see the benefits of incorporating in Delaware. For this reason it is far less complicated to incorporate in your home state.
https://www.svb.com/startup-insights/vc-relations/why-incorporate-in-delaware