Best state to incorporate for local liquor sales/ distribution/ out of state shipping & sales/ tasting room sales?

[JohnJacob]

Had a conversation with a friend which turned to the question of which is the best state for incorporating a distilling business?

I asked what type of distilling business (brand or manufacturer)?

He said, whichever, but which one has laws most consistent with a new venture being successful from a big picture distribution, local sales, and tasting room retail sales?

Where is it easiest to set up? What states can you sell unlimited retail? self distribute? Ship over state lines without a distribution partner? etc. 

Go.....