Foreign Corporations

What is the name of your state (only U.S. law)? Florida - If I register as a corporation in the state of Delaware but physically operate my business in the state of Florida, am I considered a Foreign Corporation to the state of Delaware or to the State of Florida?

"Foreign" refers to the state of incorporation being different from the one who cares.

Florida (and every other state but Delaware) considers you to be a foreign corporation.

Delaware does not consider you to be a foreign corporation since you are incorporated there.

As you may have started to realize, if you have situs in Florida, even though you're a foreign corporation, you can still have tax liability there.