I think the question is how it will be handled on the US side.
From my experience, tax advice in the US quickly becomes very, very expensive. And the rules for when you should pay tax in the US are not always very clear, and they can vary from state to state (California sounds terrible).
I would really think twice if you absolutely have to incorporate in the US - maybe start with a European company and switch to US later once you see it makes sense?
There are also incubators in other countries like Canada - maybe you end up joining such a program, and then it would be better to have a Canadian company?
Since you're located in Europe, it may also be easier to find European investors - and they probably won't care if you have a European or US company.