Experience in the telematics space?

An LLC provides the greatest flexibility. If you later determine that a corporation makes more sense, you can convert with what should be minimal tax consequences. If you start as a corporation and decide later you want to be an LLC pass through entity, the tax consequences can be significant, depending on timing, assets and other factors. As for jurisdiction, Delaware has the most well developed law but if you're living somewhere else, you don't necessarily need Delaware unless you have investors and they want DE or you want it for certain additional protections it can offer. If you use DE, you'll likely have to qualify where you live and thus incur some additional annual expenses.