No physical office - Consultant- need quick answer

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A business consultant for several corporations is looking to incorporate. He lives in NYC and does most of his business on site - in NJ. He would like to avoid NYC S Corp double taxation and would rather not incorporate in NY.

Here are the main questions
1 - Can he avoid NYC S Corp double taxation by filing in Wyoming or Nevada? Is this suggested?

2 - How would miles be calculated for driving to client's locations in NJ? From his home in NY? Is this a problem for Nevada or Wyoming Corp?

3 - Would he be liable for NJ Nexus taxes if he does on-site consulting in NJ?

All suggestions are welcome.
Thanks!
 

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