Simple incorporation is really quite low cost, and very quick. CA is the worst I know of, with its $800 minimum franchise tax.

I just (re) incorporated in Oregon. I think it cost $150 (was $50 until 2009), and took about two days. IMO it's well worth it for legal protection from losing personal assets.

What are you paying your accountant each year? Is there a minimum corporate tax in Oregon? In MA I think it is 400 minimum a year.

I don't have an accountant. I'll get one once I'm making money so consistently that it's not worth my time to do it myself. :-)

The minimum corporate tax in OR is $150. In 2009, they raised it from $50, and (I think) increased the tax rates across the board. The biggest change is that they now tax on gross receipts which means you can't deduct expenses.