Your sister is thinking about starting a Web-based business selling specialty tea to upper middle class Americans who are working outside the home for compensation. She is unsure if she also wants to open up a physical store in her current home State of Florida. If the business is to start in 3 months, what key decisions will your sister face during that period, and how might state and local taxes impact them? In addition, your sister has stated she would move to another state, if you can arrive at a valid reason for her relocation to another state