Answer is NO; incorporate structure should be based on shipping. For example if you have go-down and shipping goods to your customers from the State of Alaska then you must incorporate in the state of Alaska.

Why people incorporate other than there Home State?

It may be a right approach in some cases but not all. Like in certain states personal information are not available for general public. It gives you identity protection and secondly is flexible for non

USA residents who are operating businesses from their vicinity. So, we suggest you to consider all phases before deciding incorporating your business other than home state. It may or may not be a good idea depends on your approach.

Conclusion:

Technically it may not be productive or a right approach for small businesses to incorporate outside of their home state as even small businesses are usually required to:
 

pay corporate taxes in both the state of foreign operation and the state of incorporation.

You will pay and file annual or Franchise Tax Reports with both states

Unnecessary registered agent fees every year to maintain business in good standing

Complying laws for both states and you have to realize that the tax structure is being complicated every day. If you have pass-through entities like LLC (Limited Liability Company) or an S-corporation you are required to pay taxes on personal level and you will pay taxes based on your residency and it will make your yearly filing more complicated. Filing state non-resident and resident state returns. Most professionals advised to keep more controlled in your business

“incorporate where you are physically located or conducting business”.