Is it better to make an LLC in Texas or Idaho it it's a web-based information business?

It probably does not matter which state you choose. However, one of you will be responsible for administrative tasks such as book and records, taxes and licenses. It is in that person's state you will want to file, because that person will sign the formation documents and serve as registered agent for the state. Be sure to pick an accountant in that state as well, as you will need to file a tax return and choose whether you want to be taxes as a partnership or an S-corp.

I agree with my colleague John's response above. However, I would add that each state's code relating to LLCs and liability protection does differ slightly. I understand that the limited partnership is still extensively used in Texas rather than the LLC, so there may be some issues in the Texas code or the liability protections might not be quite as solid. I would suggest investigating the differences between an Idaho LLC and a Texas LLC before making a decision.

(Please note that this is not legal advice and that we have no client-attorney relationship. Every case and matter is different, and I have made a number of assumptions. Further, I am not licensed in TX or ID, so I would strongly recommend that if you if you decide to consult with a lawyer, you choose either a TX or ID lawyer (or both)).