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States really have nothing to do with it. The Miller test for obscenity covers community standards and no state (with the possible exception of say Wyoming and South Dakota who might muster one community up in the whole state lol) is a single community.
For instance what may be considered fine in LA may not be acceptable in San Diego or what is considered obscene in Albany may not be in Manhattan.
Nor is where you are hosted truly relative to anything at the moment, since it is where you are prosecuted that will make the difference.
Nowhere in the current legal statutes does it say that a site hosted in Nevada, owned by someone in California, cannot be prosecuted in Mississippi for obscenity there.
If you are simply advertising a sponsor -- with free sites, gallery pages, etc -- I would strongly suggest that you consider running either softcore pics or very censored hardcore on your pages -- nothing more than what you see in Playboy for the most part.
If you own pay sites, you probably should think about going the way of most of the larger sites and censoring those tours as best you can.
There is a case in OK right now stemming from a site owned by a TX couple which is hosted elsewhere than TX, and the attorney for the couple is attempting to use the defense that OK cannot prosecute something that has no real relationship to OK. The case should be interesting in that if it does go to trial it will set a precedent one way or the other that can have a very heavy potential influence on how obscenity is going to be tried.
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