If you ever consider to, *given the remote work trends*, consider this:

I'd place high importance on the employee state to the state you are hiring them out of.

Some states are a nightmare to deal with. For example, NJ, CA, NY and OH. Once you are registered in X state, your company is fair game to be pursued for any kind of perceived (lack of) compliance by that state, long after that employee has left you for another job. For example, you could earn a large fine for not filing to report you have no staff in the state.

States that I found were lovely to deal with were ID, TN, and TX.

Generally speaking, its highly recommendable to hire employees from your state only for this reason. I would not hire unless you are absolutely needing to.