Delaware, The Corporate State, strategically located along the busy Northeast corridor, surrounded by four states (Virginia, Maryland, Pennsylvania, and New Jersey) and three bodies of water (The Chesapeake Bay, The Delaware Bay, and the Atlantic Ocean), was recently named the number two state in the nation in which to locate a business in an article "The Best and Worst States to Locate Your Business" in Financial World's November 97 issue.

TAX FRIENDLY
No Sales Tax. No Personal Property Taxes. Real estate property taxes are among the lowest in USA.


MODERATE CLIMATE
Four distinct seasons, but very little snow.

BANKING FRIENDLY
Reduction of the Bank Franchise Tax to 2.7% for all banks with net incomes of more than 30 million.
EDUCATION
U. of Delaware, Delaware State, Wesley College, Widner Law School, Delaware Technical and Community Colleges, Elementary and Secondary Schools.

TRAVELERS'S DELIGHT
Something for everyone.
BUSINESS FRIENDLY
How to incorporate in Delaware