LLC State choice

[NYGman]

Wondering if there was any specific reason why an investment company would form its LLC in a state other than Delaware, besides potentially being the state of domicile for those founding the fund or just where their office happens to be. I just saw this on docs I was reviewing, and It seemed a bit out of place to me. It got me thinking whether certain states may inadvertently facilitate either US Tax evasion, or just general global tax evasion. I am not talking Montana LLCs registering cars to avoid local state sales tax on car purchases, thats a loophole. I know states like Nevada and North Dakota (or is that south) have some great secrecy laws, and other rules that may help estate planning (not my area), but can help non-US persons evade their local tax, but I thought that only applied to trusts in those Jurisdictions, not LLC's. I just reviewed documents for a non-Delaware US LLC investment fund, so they are out there. My question is could this somehow be tax driven, or is it just an innocuous choice based on where their office is located?