{ "name": "HelpCompare US LLC fee and compliance dataset", "license": "https://creativecommons.org/licenses/by/4.0/", "attribution": "HelpCompare — https://helpcompare.com/", "version": "0.2-draft", "compiled": "2026-09-10", "coverage": "51 of 51 US jurisdictions", "not_yet_covered": [], "notes": "Figures carry a confidence level. \"low\" means we could not confirm a core figure and no total is published.", "states": [ { "state": "Alabama", "state_code": "AL", "agency_name": "Alabama Secretary of State (Business Entities Division); Alabama Dept. of Revenue", "agency_url": "https://www.sos.alabama.gov/business-entities/llcs", "llc_formation_fee_usd": 200, "formation_fee_notes": "SOS LLC page and master Fee Schedule PDF both list Certificate of Formation $200 (Ala. Code 10A-1-4.31). Filed via county Probate Judge, who transmits to SOS within 10 days. County probate offices may charge separate recording fees. Older SOS form sosdf-8.pdf says $100 standard / $200 expedited - conflicts.", "standard_processing": "Filed through county Probate Judge; must transmit to SOS within 10 days. No statewide turnaround published.", "expedite_options": "Expedited (~3 business days) referenced but exact current fee unconfirmed.", "report_required": true, "report_name": "Business Privilege Tax Return and Annual Report (Form PPT)", "report_cadence": "annual", "report_fee_usd": null, "report_due_rule": "Initial return (Form BPT-IN) due within 2.5 months after formation, no extension. Ongoing PPT due 2.5 months after start of tax year (Mar 15 for calendar-year LLCs).", "late_penalty": "Not confirmed from official source.", "admin_dissolution": "Privilege tax due every registered year until legally dissolved/withdrawn via SOS. Specific dissolution trigger unconfirmed.", "franchise_tax": "No traditional franchise tax; net-worth-based Business Privilege Tax instead. ADOR pages conflict: one says $50 minimum post-2022; another says entities with calculated tax <= $100 fully exempt from tax AND filing for tax years after 12/31/2023.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 200, "sources": [ "https://www.sos.alabama.gov/business-entities/llcs", "https://www.sos.alabama.gov/sites/default/files/form-files/FeeSchedule.pdf", "https://www.revenue.alabama.gov/tax-types/business-privilege-tax/" ], "confidence": "medium", "flags": [ "Formation fee conflict: $200 (2 official sources) vs $100 (1 older official form).", "BPT minimum/exemption unresolved between two ADOR pages. If $50 minimum applies, first-year total is $250.", "Late penalty and dissolution trigger unconfirmed.", "VERIFY BEFORE PUBLISHING" ], "slug": "alabama" }, { "state": "Alaska", "state_code": "AK", "agency_name": "Alaska Division of Corporations, Business and Professional Licensing (DCCED)", "agency_url": "https://www.commerce.alaska.gov/web/cbpl/corporations.aspx", "llc_formation_fee_usd": 250, "formation_fee_notes": "$250 filing fee for Articles of Organization (domestic LLC).", "standard_processing": "Not confirmed from official page.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Biennial Report", "report_cadence": "biennial", "report_fee_usd": 100, "report_due_rule": "Due by January 2, every two years. Odd-registered-year LLCs file odd years; even-registered-year LLCs file even years. Filing window opens three months before deadline.", "late_penalty": "$37.50 late fee if filed/postmarked on or after February 2 (total $137.50).", "admin_dissolution": "Failure to file Biennial Report results in involuntary/administrative dissolution; reinstatement requires additional fees.", "franchise_tax": "No franchise tax for LLCs.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 250, "sources": [ "https://www.commerce.alaska.gov/web/cbpl/corporations/biennialreports.aspx", "https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs.aspx" ], "confidence": "medium", "flags": [ "First-year total is $250 formation only; whether the $100 biennial report falls in year one depends on even/odd formation year.", "Alaska also requires a separate general state Business License (~$50 biennial) - general licensing, not LLC-specific, excluded.", "Expedite schedule and processing SLA unconfirmed." ], "slug": "alaska" }, { "state": "Arizona", "state_code": "AZ", "agency_name": "Arizona Corporation Commission (Corporations Division)", "agency_url": "https://azcc.gov/corporations", "llc_formation_fee_usd": 50, "formation_fee_notes": "$50 standard filing fee for Articles of Organization (ACC LLC fee schedule PDF).", "standard_processing": "Not confirmed. ACC was transitioning to a new portal ('Arizona Business Center') around January 2026 which may affect timelines.", "expedite_options": "$85 expedited per ACC LLC fee schedule; unclear whether total or add-on to the $50 base.", "report_required": false, "report_name": "None", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "N/A. ACC FAQ: 'LLCs are not required to file annual reports. Only corporations are required to file annual reports.'", "late_penalty": "N/A", "admin_dissolution": "LLCs can be administratively dissolved for failing to maintain a statutory agent at all times.", "franchise_tax": "No franchise tax or annual tax on Arizona LLCs.", "franchise_tax_minimum_usd": null, "publication_required": true, "publication_notes": "Required within 60 days of formation: notice of Articles of Organization filing published 3 consecutive publications in a newspaper of general circulation in the county of the known place of business (A.R.S. Title 29). EXCEPTION: if county population exceeds 800,000 the Commission publishes on its own website instead - in practice exempting Maricopa and Pima county LLCs from newspaper cost.", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs.pdf", "https://azcc.gov/faqs/BusinessServicesFAQs", "https://www.azleg.gov/ars/29/03201.htm" ], "confidence": "medium", "flags": [ "Newspaper publication cost for non-Maricopa/Pima counties is a real variable third-party expense not included (not a state fee).", "$85 expedite composition unverified.", "Standard processing time unconfirmed." ], "slug": "arizona" }, { "state": "Arkansas", "state_code": "AR", "agency_name": "Arkansas Secretary of State (Business & Commercial Services)", "agency_url": "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "llc_formation_fee_usd": 45, "formation_fee_notes": "Certificate of Organization (Form LL-01): $45 online, $50 paper.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual LLC Franchise Tax Report", "report_cadence": "annual", "report_fee_usd": 150, "report_due_rule": "Due by May 1 each year (received or postmarked).", "late_penalty": "$25 flat penalty plus interest of 0.000274 x (tax + penalty) x days late.", "admin_dissolution": "Franchise tax continues to accrue for revoked entities until dissolved, withdrawn or merged; non-payment can result in revocation of authority to do business.", "franchise_tax": "Flat $150 annual LLC franchise tax.", "franchise_tax_minimum_usd": 150, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 195, "sources": [ "https://www.sos.arkansas.gov/uploads/LLC_Fees1.pdf", "https://www.sos.arkansas.gov/business-commercial-services-bcs/forms-fees/llc", "https://www.sos.arkansas.gov/business-commercial-services-bcs/franchise-tax-report-forms/" ], "confidence": "high", "flags": [ "$45 online + $150 franchise tax = $195. Paper filing makes it $200.", "Fixed May 1 deadline: an LLC formed after May 1 may not owe its first report until the following May 1." ], "slug": "arkansas" }, { "state": "California", "state_code": "CA", "agency_name": "California Secretary of State (formation, Statement of Information); Franchise Tax Board (annual LLC tax)", "agency_url": "https://www.sos.ca.gov/business-programs/business-entities", "llc_formation_fee_usd": 70, "formation_fee_notes": "$70 for Articles of Organization (Form LLC-1) per official CA SOS fee schedule.", "standard_processing": "Not confirmed (SOS processing-times page returned 403/404). Online filing via bizfileonline.sos.ca.gov generally faster than mail.", "expedite_options": "Tiered expedited processing (24-hour, 4-hour, same-day) exists but current amounts unconfirmed.", "report_required": true, "report_name": "Statement of Information (Form LLC-12)", "report_cadence": "biennial", "report_fee_usd": 20, "report_due_rule": "Initial Statement due within 90 days of registration; thereafter every two years during a filing period tied to the month of original registration.", "late_penalty": "Commonly reported as $250 for failure to file, NOT verified against a fetched official source.", "admin_dissolution": "FTB/SOS can suspend or forfeit an LLC's rights, powers and privileges for failing to pay the annual tax/fee or file required statements.", "franchise_tax": "$800 annual minimum franchise tax to FTB for every LLC organized in or doing business in California, due by the 15th day of the 4th month after formation and each tax year after. The temporary first-year exemption applied only to tax years beginning 2021-2023 and has EXPIRED - LLCs formed in 2026 owe $800 in year one. Additional income-based LLC fee if CA-source total income exceeds $250,000 ($900 to $11,790 by tier).", "franchise_tax_minimum_usd": 800, "publication_required": false, "publication_notes": "No statewide publication requirement for LLC formation. Some counties require newspaper publication of a Fictitious Business Name/DBA statement - unrelated to forming the entity.", "registered_agent_required": true, "first_year_minimum_total_usd": 890, "sources": [ "https://bpd.cdn.sos.ca.gov/pdf/be-fee-schedule-062018.pdf", "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html", "https://www.sos.ca.gov/business-programs/business-entities/faqs" ], "confidence": "high", "flags": [ "$70 + $20 initial Statement of Information + $800 first-year franchise tax = $890.", "Expedite fees and exact late-filing penalty unconfirmed." ], "slug": "california" }, { "state": "Colorado", "state_code": "CO", "agency_name": "Colorado Secretary of State", "agency_url": "https://www.coloradosos.gov/pubs/business/businessHome.html", "llc_formation_fee_usd": 50, "formation_fee_notes": "Articles of Organization, online filing only (Colorado does not accept paper LLC formations).", "standard_processing": "Real-time. Official eFiling FAQ: documents filed online are processed in real time and available immediately after successful payment.", "expedite_options": "None offered or needed - all online filings process immediately.", "report_required": true, "report_name": "Periodic Report", "report_cadence": "annual", "report_fee_usd": 25, "report_due_rule": "Annually in a window centered on the anniversary month of formation (commonly cited as 2 months before through 2 months after). Exact statutory window not confirmed verbatim from an official page.", "late_penalty": "$50 late fee per official CO SOS Business Organizations Fee Schedule.", "admin_dissolution": "Entity becomes 'Delinquent' if the Periodic Report is not filed; SOS may administratively dissolve entities that remain delinquent. Exact statutory timeframe not stated in the fetched FAQ.", "franchise_tax": "No franchise tax or annual LLC tax. Only recurring obligation is the $25 Periodic Report.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 75, "sources": [ "https://www.coloradosos.gov/pubs/info_center/fees/business.html", "https://www.coloradosos.gov/pubs/business/FAQs/reports.html", "https://www.coloradosos.gov/pubs/business/FAQs/efiling.html" ], "confidence": "high", "flags": [ "$50 + $25 = $75. Report window is anniversary-based, so the first report falls within roughly 12 months.", "Exact periodic report window wording corroborated only by secondary sources.", "Registered agent rules tightened 1 Jul 2025 (residency/ID verification, no PO boxes) - secondary source only." ], "slug": "colorado" }, { "state": "Connecticut", "state_code": "CT", "agency_name": "Connecticut Secretary of the State - Business Services Division", "agency_url": "https://business.ct.gov/", "llc_formation_fee_usd": 120, "formation_fee_notes": "Certificate of Organization (including appointment of statutory agent) per official CT SOTS fee schedule.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 80, "report_due_rule": "Filed each year between January 1 and March 31 - a fixed calendar window, not anniversary-based.", "late_penalty": "No monetary late fee. A delinquent entity cannot obtain a Certificate of Legal Existence (good standing).", "admin_dissolution": "SOTS may administratively dissolve any entity more than one year in default of its Annual Report obligation.", "franchise_tax": "No franchise tax. The flat $250 biennial Business Entity Tax on LLCs was repealed for periods on or after 1 January 2020.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 200, "sources": [ "https://business.ct.gov/forms-and-fees", "https://business.ct.gov/file-annual-report", "https://portal.ct.gov/-/media/sots/business-services/bsd-forms/fee-schedule-revised-712020.pdf" ], "confidence": "high", "flags": [ "$120 + $80 = $200, an upper bound - CT does not explicitly state whether an LLC formed late in a year is exempt from the next Jan-Mar window.", "$120 fee sourced from a 2020-dated fee schedule PDF; corroborated as current by secondary sources but no 2026-dated official schedule located." ], "slug": "connecticut" }, { "state": "Delaware", "state_code": "DE", "agency_name": "Delaware Division of Corporations", "agency_url": "https://corp.delaware.gov/", "llc_formation_fee_usd": 110, "formation_fee_notes": "Certificate of Formation, domestic LLC, per official Delaware Corporate Fee Schedule effective 1 August 2026 (reflects the increase under Delaware HB 400).", "standard_processing": "Standard queue; exact turnaround unconfirmed.", "expedite_options": "24-Hour $50; Same Day $100; 2-Hour (Priority 2) $500; 1-Hour (Priority 1) $1,000 - each in addition to the base filing fee.", "report_required": false, "report_name": "None - Delaware LLCs file no annual report", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "N/A - only obligation is payment of the annual LLC tax.", "late_penalty": "$200 flat penalty plus 1.5% interest per month on unpaid tax and penalty.", "admin_dissolution": "Non-payment of the annual tax results in the certificate of formation being voided/cancelled by the Secretary of State.", "franchise_tax": "$400 flat annual LLC tax due on or before June 1 each year. RAISED FROM $300 to $400 under Delaware House Bill 400, effective 1 August 2026. Not prorated - full amount owed for any year the LLC was on record as active at any point.", "franchise_tax_minimum_usd": 400, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 510, "sources": [ "https://corp.delaware.gov/fee/", "https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf", "https://corp.delaware.gov/alt-entitytaxinstructions/" ], "confidence": "high", "flags": [ "HIGH VALUE: the $300 -> $400 increase effective 1 Aug 2026 means most competitor pages are currently wrong.", "$110 + $400 = $510.", "Statutory citation for cancellation on tax non-payment described generally, not quoted." ], "slug": "delaware" }, { "state": "District of Columbia", "state_code": "DC", "agency_name": "DC Department of Licensing and Consumer Protection (DLCP)", "agency_url": "https://dlcp.dc.gov/node/1621921", "llc_formation_fee_usd": 99, "formation_fee_notes": "Certificate of Organization, domestic LLC, per the official DLCP fee page.", "standard_processing": "Not specified with a day-count.", "expedite_options": "$100 expedite fee for one-day walk-in service, in addition to the regular filing fee.", "report_required": true, "report_name": "Biennial Report (Two-Year Report, Form BRA-25)", "report_cadence": "biennial", "report_fee_usd": 300, "report_due_rule": "First biennial report due April 1 of the calendar year FOLLOWING initial registration; subsequent reports every two years, also by April 1.", "late_penalty": "$100 late fee if filed after April 1.", "admin_dissolution": "Continued failure to file can lead to revocation of registration under the DC Business Organizations Code; procedural timeline unconfirmed.", "franchise_tax": "DC imposes an Unincorporated Business Franchise Tax on LLCs that do not elect corporate treatment: 8.25% rate (2025 figure) on net income, with a MINIMUM tax of $250 (DC gross receipts $1M or less) or $1,000 (above $1M). An exemption may apply if over 80% of gross income derives from personal services of the members and capital is not a material income-producing factor. Separately, most DC businesses must hold a Basic Business License (BBL); DLCP shows terms starting around $99 for a 2-year general-category licence, varying significantly by activity.", "franchise_tax_minimum_usd": 250, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 349, "sources": [ "https://dlcp.dc.gov/node/1621921", "https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees", "https://otr.cfo.dc.gov/page/dc-business-franchise-tax-rates" ], "confidence": "medium", "flags": [ "$300 biennial report first due April 1 of the year AFTER registration - excluded from year one. Including it would make the total $649.", "Basic Business License excluded as activity-dependent ($99-$198+ for 2-4 year terms) - real first-year cost is higher for most businesses.", "$99 + $250 minimum franchise tax = $349, assuming gross receipts <= $1M and no personal-services exemption.", "8.25% rate sourced from an OTR page referencing 2025; not re-confirmed for 2026." ], "slug": "district-of-columbia" }, { "state": "Florida", "state_code": "FL", "agency_name": "Florida Department of State, Division of Corporations (Sunbiz)", "agency_url": "https://dos.fl.gov/sunbiz/", "llc_formation_fee_usd": 125, "formation_fee_notes": "$100 Articles of Organization + $25 Registered Agent Designation (both required). Optional: certified copy $30, certificate of status $5.", "standard_processing": "Not confirmed; Sunbiz e-filings generally a few business days.", "expedite_options": "No separate paid expedite tier published for LLC formation.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 138.75, "report_due_rule": "Due each year by 11:59 PM ET on May 1.", "late_penalty": "$400 late fee if filed after May 1 (total $538.75).", "admin_dissolution": "If not filed by 5:00 PM ET on the third Friday in September, the LLC is administratively dissolved on the fourth Friday in September of that year (Fla. Stat. 605.0714). No notice-and-cure period for this ground.", "franchise_tax": "No franchise tax on LLCs. Corporate income tax applies only to entities taxed as corporations.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 125, "sources": [ "https://dos.fl.gov/sunbiz/forms/fees/llc-fees/", "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/", "https://www.flsenate.gov/laws/statutes/2018/605.0714" ], "confidence": "high", "flags": [ "Assumes no Annual Report due in the calendar year of formation (first due May 1 of the following year) - established Sunbiz guidance but not re-confirmed by exact quote.", "On a strict first-12-months basis the total would be $263.75." ], "slug": "florida" }, { "state": "Georgia", "state_code": "GA", "agency_name": "Georgia Secretary of State, Corporations Division", "agency_url": "https://sos.ga.gov/", "llc_formation_fee_usd": 110, "formation_fee_notes": "$100 base + $10 service charge, online or paper, per official fee schedule effective 6 September 2025.", "standard_processing": "About 5-7 business days online; about 15 business days by mail.", "expedite_options": "Two business days $120; same day $275 (by noon); one hour $1,200 (9am-4pm business days) - each in addition to the regular filing fee.", "report_required": true, "report_name": "Annual Registration", "report_cadence": "annual", "report_fee_usd": 60, "report_due_rule": "Filed each year between January 1 and April 1. Official FAQ: LLCs file the first annual registration between January 1 and April 1 of the year FOLLOWING the initial filing.", "late_penalty": "No fixed dollar late fee found on official pages; late/non-filing risks administrative dissolution or revocation.", "admin_dissolution": "May be administratively dissolved or have registration revoked for failing to timely file the Annual Registration (Ga. Comp. R. & Regs. 590-7-22-.08; O.C.G.A. Title 14).", "franchise_tax": "No franchise/net worth tax on LLCs - Georgia's net worth tax applies only to corporations.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None found in official GA SOS LLC filing procedure documents.", "registered_agent_required": true, "first_year_minimum_total_usd": 110, "sources": [ "https://sos.ga.gov/sites/default/files/forms/Reference%20-%20Filing%20Fees%20(Effective%209.6.2025).pdf", "https://sos.ga.gov/sites/default/files/2025-07/corp-filing_procedure-limited_liability_company.pdf", "https://sos.ga.gov/page/business-division-faq" ], "confidence": "high", "flags": [ "Georgia officially exempts a newly formed LLC from its first Annual Registration until the year after formation - hence $110 only.", "On a first-12-to-16-months basis the total would be $170." ], "slug": "georgia" }, { "state": "Hawaii", "state_code": "HI", "agency_name": "Hawaii Dept. of Commerce and Consumer Affairs, Business Registration Division (DCCA/BREG)", "agency_url": "https://cca.hawaii.gov/breg/registration/dllc/", "llc_formation_fee_usd": 50, "formation_fee_notes": "Articles of Organization (Form LLC-1), domestic LLC: $50 standard. Optional $25 expedite. Chapter 428 HRS.", "standard_processing": "Not stated in days on official page.", "expedite_options": "$25 expedite fee for formation filings (mergers/conversions expedite is $75).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 15, "report_due_rule": "Due by the end of the calendar quarter in which the LLC was originally registered (Jan-Mar => Mar 31; Apr-Jun => Jun 30; Jul-Sep => Sep 30; Oct-Dec => Dec 31). Entities registered in the same year the report would be due are NOT required to file that first year.", "late_penalty": "Not specified on official DCCA pages.", "admin_dissolution": "Possible for failure to file annual reports; exact timeline not stated.", "franchise_tax": "No franchise tax for LLCs. Hawaii imposes a General Excise Tax on business activity generally, not an entity franchise tax.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://cca.hawaii.gov/breg/registration/dllc/", "https://cca.hawaii.gov/breg/registration/dllc/fees/", "https://cca.hawaii.gov/breg/registration/dllc/faqs/" ], "confidence": "high", "flags": [ "Hawaii exempts an LLC from the annual report in the year it registered - hence $50 only.", "Late penalty and dissolution timeline unspecified on official pages." ], "slug": "hawaii" }, { "state": "Idaho", "state_code": "ID", "agency_name": "Idaho Secretary of State (SOSBiz)", "agency_url": "https://sos.idaho.gov/", "llc_formation_fee_usd": 100, "formation_fee_notes": "Certificate of Organization: $100 online via SOSBiz; $120 paper (includes $20 manual-processing surcharge).", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 0, "report_due_rule": "Due every year by the end of the LLC's anniversary month; first report due the year after formation (Idaho LLC Act Sec. 30-21-213, per secondary description).", "late_penalty": "No monetary late fee identified; failure to file allows administrative dissolution.", "admin_dissolution": "State may administratively dissolve for failure to file the annual report; reinstatement fee applies (amount unconfirmed).", "franchise_tax": "No franchise tax for LLCs identified.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 100, "sources": [ "https://legislature.idaho.gov/wp-content/uploads/statutesrules/idstat/Title30/T30CH21.pdf", "https://law.justia.com/codes/idaho/title-30/chapter-21/part-2/section-30-21-214/", "https://sos.idaho.gov/", "https://sosbiz.idaho.gov/" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). Idaho Code 30-21-214(b)(16) sets the certificate of organization at $100.00 and 30-21-214(b)(7) states the annual report carries 'No fee'. Subsection (f) adds a $20 surcharge for any form not generated by the electronic filing system, which is the source of the $120 paper figure.", "$0 annual report fee well-established but not confirmed via an official fee table." ], "slug": "idaho" }, { "state": "Illinois", "state_code": "IL", "agency_name": "Illinois Secretary of State, Department of Business Services", "agency_url": "https://www.ilsos.gov/departments/business_services/home.html", "llc_formation_fee_usd": 150, "formation_fee_notes": "Articles of Organization (Form LLC-5.5): $150 standard. One secondary source quoted $153, likely a small online card-processing surcharge.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 75, "report_due_rule": "Due before the first day of the LLC's anniversary month each year; may be filed up to 45 days early; no extensions.", "late_penalty": "$100 penalty if more than 60 days late (reduced from $300 under House Bill 4578, Illinois LLC Act Sec. 50-15).", "admin_dissolution": "SOS may administratively dissolve if the annual report remains unfiled (~180 days late per secondary sources).", "franchise_tax": "No franchise tax for LLCs (Illinois franchise tax applied only to corporations and has been phased out).", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None found in any source.", "registered_agent_required": true, "first_year_minimum_total_usd": 225, "sources": [ "https://law.justia.com/codes/illinois/chapter-805/act-805-ilcs-180/article-50/", "https://www.ilsos.gov/departments/business_services/home.html" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). 805 ILCS 180/50-10(b)(1) sets the domestic articles-of-organization fee at $150; 50-10(b)(11) sets the LLC annual report fee at $75.", "Formation fee $150 vs $153 unresolved.", "$150 + $75 = $225, assuming the anniversary month falls within 12 months." ], "slug": "illinois" }, { "state": "Indiana", "state_code": "IN", "agency_name": "Indiana Secretary of State (INBiz)", "agency_url": "https://inbiz.in.gov/business-filings/business-entityreport", "llc_formation_fee_usd": 95, "formation_fee_notes": "Articles of Organization: $95 online (INBiz), $100 paper. Not confirmed from an official fee schedule; cross-verified across two secondary sources ($95 and ~$98 online).", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Business Entity Report", "report_cadence": "biennial", "report_fee_usd": 32, "report_due_rule": "Every other year, due by the end of the month before the anniversary month of formation. The initial report is due two years after formation. $32 online / $50 paper.", "late_penalty": "No fixed dollar late fee. SOS sends 90-day and 30-day reminder emails, then a Past Due Notice, then Pending Administrative Dissolution, then final dissolution notice.", "admin_dissolution": "Multi-stage: reminders at 90/30 days -> electronic Past Due Notice -> mailed Pending Administrative Dissolution notice -> Administrative Dissolution postcard. Reinstatement requires DOR tax clearance (~4-6 weeks).", "franchise_tax": "No franchise tax for LLCs.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 95, "sources": [ "https://inbiz.in.gov/business-filings/business-entityreport", "https://faqs.in.gov/hc/en-us/articles/115005045947-How-do-I-file-a-business-entity-report" ], "confidence": "medium", "flags": [ "Report data confirmed directly from official inbiz.in.gov (high confidence on that portion).", "Formation fee NOT confirmed from an official fee schedule - INBiz fee calculator returned no fee text.", "Biennial with first report due two years out, so no report fee in year one." ], "slug": "indiana" }, { "state": "Iowa", "state_code": "IA", "agency_name": "Iowa Secretary of State (Fast Track Filing)", "agency_url": "https://help.sos.iowa.gov/how-do-i-file-biennial-report", "llc_formation_fee_usd": 50, "formation_fee_notes": "Certificate of Organization: $50 flat. Not confirmed from an official fee-schedule page (attempts returned 404); cross-verified via secondary source and consistent with an official Iowa SOS reinstatement form.", "standard_processing": "Online (Fast Track Filing) faster than mail; exact turnaround unconfirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Biennial Report", "report_cadence": "biennial", "report_fee_usd": 30, "report_due_rule": "LLCs (with LPs and nonprofit corporations) file in ODD-numbered years. $30 online via Fast Track Filing; $45 by mail or in person.", "late_penalty": "Not specified on the official page.", "admin_dissolution": "Not specified on the official page. A $5 reinstatement filing fee appears on an official SOS reinstatement form.", "franchise_tax": "No franchise tax for LLCs (Iowa's franchise tax applies only to financial institutions).", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://help.sos.iowa.gov/how-do-i-file-biennial-report", "https://sos.iowa.gov/business/pdf/635_2001.pdf" ], "confidence": "medium", "flags": [ "Report data confirmed from official help.sos.iowa.gov. Formation fee not confirmed from an official page.", "IMPORTANT MODELLING NOTE: odd-year cadence means an LLC formed in an odd year could owe a report almost immediately; the $50 assumes even-year formation." ], "slug": "iowa" }, { "state": "Kansas", "state_code": "KS", "agency_name": "Kansas Secretary of State, Business Filing Center", "agency_url": "https://sos.ks.gov/forms/business_services/DL.pdf", "llc_formation_fee_usd": 85, "formation_fee_notes": "Per official Articles of Organization form (Rev. 2/27/26): $85 online, $90 paper. Reflects a fee reduction effective 27 February 2026 (Kansas Register 02-12-26, item 53865) and a further 26 May 2026 SOS press release.", "standard_processing": "Not stated on an official page.", "expedite_options": "No separate expedite fee listed for domestic LLC Articles of Organization; online filing is faster and cheaper.", "report_required": true, "report_name": "Information Report (formerly 'Annual Report')", "report_cadence": "biennial", "report_fee_usd": 90, "report_due_rule": "CHANGED IN 2026 from annual to biennial. LLCs formed in an even year file in each subsequent even year; odd-year LLCs file odd years. For-profit due by April 15. $90 online / $110 paper.", "late_penalty": "No flat monetary late fee identified. Roughly 3-month delinquency window, after which the entity is forfeited and cannot file further documents until reinstated.", "admin_dissolution": "Forfeiture after the ~90-day delinquency period; Certificate of Reinstatement required.", "franchise_tax": "No franchise tax - Kansas repealed its corporate/LLC franchise tax effective 2011.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 85, "sources": [ "https://sos.ks.gov/forms/business_services/DL.pdf", "https://sos.ks.gov/forms/business_services/ILC.pdf", "https://sos.ks.gov/publications/register/Volume-45/Issues/Issue-07/02-12-26-53865.html", "https://sos.ks.gov/media/press-releases/2026/05-26-26-secretary-of-state-reduces-fees-for-kansans.html" ], "confidence": "medium", "flags": [ "HIGH VALUE: Kansas changed annual -> biennial and cut fees during 2026. Most competitor pages will be stale.", "A 26 May 2026 press release announced further reductions WITHOUT publishing exact figures, so the $90/$110 report fee (from the 23 Jan 2026 form) may already be out of date.", "VERIFY BEFORE PUBLISHING" ], "slug": "kansas" }, { "state": "Kentucky", "state_code": "KY", "agency_name": "Kentucky Secretary of State", "agency_url": "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "llc_formation_fee_usd": 40, "formation_fee_notes": "Confirmed via official SOS fee schedule and the official Articles of Organization form (KLC, Rev. 7/25).", "standard_processing": "Not stated.", "expedite_options": "None listed on the official fee schedule.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 15, "report_due_rule": "Due by June 30 each year, beginning the year AFTER the entity was formed.", "late_penalty": "Entity listed 'not in good standing' if not filed by June 30; can lead to administrative dissolution. Exact monetary late fee not found.", "admin_dissolution": "Possible administrative dissolution/revocation for failure to file; specific timeline unconfirmed.", "franchise_tax": "No traditional LLC franchise tax, but Kentucky imposes the Limited Liability Entity Tax (LLET) - a minimum tax based on Kentucky gross receipts or gross profits.", "franchise_tax_minimum_usd": 175, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 215, "sources": [ "https://www.sos.ky.gov/bus/business-filings/Pages/Fees.aspx", "https://web.sos.ky.gov/forms/corp/KLC-Articles%20of%20Organization-Profit%20Limited%20Liability%20Company.pdf", "https://revenue.ky.gov/Business/Corporation-Income-and-Limited-Liability-Entity-Tax/Pages/default.aspx" ], "confidence": "high", "flags": [ "$40 + $175 LLET minimum = $215. The $15 annual report is excluded because it starts the year after formation.", "LLET proration rules for a short first tax year not verified." ], "slug": "kentucky" }, { "state": "Louisiana", "state_code": "LA", "agency_name": "Louisiana Secretary of State, Commercial Division", "agency_url": "https://www.sos.la.gov/BusinessServices/FileBusinessDocument/BusinessFilingFees/Pages/default.aspx", "llc_formation_fee_usd": 100, "formation_fee_notes": "Articles of Organization, domestic LLC: $100 in force as of 10 Sep 2026. Rises to $125 on 1 October 2026 under Act 921 of the 2026 Regular Session (HB 908). Confirmed via the official Legislative Digest of HB 908, which states present law ($100) against proposed law ($125), and via the SOS's own post-change fee schedule.", "standard_processing": "Not verified.", "expedite_options": "Not verified.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 30, "report_due_rule": "Due annually on the anniversary date of formation (not a fixed calendar date), per R.S. 12:1308. Rises to $35 on 1 October 2026.", "late_penalty": "No specific dollar late fee verified; failure to file can eventually lead to revocation.", "admin_dissolution": "The Secretary of State may revoke an LLC's status for failure to file required annual reports over time (R.S. 12:1308 / Title 12 Chapter 22); exact time-to-revocation not verified.", "franchise_tax": "None. Louisiana LLCs taxed as partnerships or disregarded entities are not subject to the corporate franchise tax, which applies to corporations.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 100, "sources": [ "https://legis.la.gov/Legis/BillInfo.aspx?i=250844", "https://static.sos.la.gov/shared/fee_changes_2026.pdf", "https://www.sos.la.gov/business-services" ], "confidence": "high", "flags": [ "RESOLVED. FEE CHANGE 1 OCT 2026 (Act 921 / HB 908): formation $100 -> $125, annual report $30 -> $35. Values here are the CURRENT pre-1-Oct fees. This is a dated, verifiable change most competitor pages will miss the week it lands — put it in the changelog.", "Processing time, expedite fees and late-penalty amounts were not part of this pass and remain unverified." ], "slug": "louisiana" }, { "state": "Maine", "state_code": "ME", "agency_name": "Maine Secretary of State, Bureau of Corporations, Elections and Commissions", "agency_url": "https://www.maine.gov/sos/cec/corp/llc.html", "llc_formation_fee_usd": 175, "formation_fee_notes": "Confirmed on the face of official Form MLLC-6 ('Please remit your payment... $175.00') AND by statute at 31 M.R.S. 1680.", "standard_processing": "Standard mail/in-person processing; the Division noted an active backlog of roughly 25-30 business days as of September 2026.", "expedite_options": "$50 for 24-hour expedited service; $100 for same-day service (per Form MLLC-6).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 85, "report_due_rule": "Due by June 1 each year; the first annual report is due between January 1 and June 1 of the year FOLLOWING the calendar year of formation (31 M.R.S. 1665).", "late_penalty": "$50 late filing penalty in addition to the $85 fee, per 31 M.R.S. 1680(10).", "admin_dissolution": "Per 31 M.R.S. 1667, unpaid annual report fees and penalties lead to administrative dissolution, subject to an 'excusable neglect' exception if corrected within 30 days of learning the report was not received.", "franchise_tax": "None applicable to LLCs. Maine's franchise tax applies only to certain financial institutions.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 175, "sources": [ "https://legislature.maine.gov/statutes/31/title31sec1680.html", "https://legislature.maine.gov/statutes/31/title31sec1667.html", "https://www.maine.gov/sos/sites/maine.gov.sos/files/inline-files/mllc6.pdf" ], "confidence": "high", "flags": [ "RESOLVED. $175 formation and $85 annual report are now confirmed against the official form and the governing statute (31 M.R.S. 1680), not third-party sites.", "$175 formation only — the first annual report is not due until the year after formation." ], "slug": "maine" }, { "state": "Maryland", "state_code": "MD", "agency_name": "Maryland State Department of Assessments and Taxation (SDAT)", "agency_url": "https://dat.maryland.gov/businesses/Pages/default.aspx", "llc_formation_fee_usd": 100, "formation_fee_notes": "Confirmed via official SDAT 'List of Fees for Charter Services and Document Filings' (revision dated 03/26): Articles of Organization $100. Optional expedite $50 (expedited total $150).", "standard_processing": "Not stated numerically; SDAT non-expedited processing understood to take several weeks.", "expedite_options": "$50 expedite fee per the March 2026 SDAT fee schedule.", "report_required": true, "report_name": "Annual Report and Personal Property Return (Form 1)", "report_cadence": "annual", "report_fee_usd": 300, "report_due_rule": "Due April 15 each year; an extension to June 15 is available on request.", "late_penalty": "SDAT can impose penalties and interest and ultimately forfeit the entity's charter. No flat late-fee figure is published for all LLCs.", "admin_dissolution": "Forfeiture of the LLC's charter for failure to file the Annual Report / Personal Property Return, per SDAT's Forfeiture FAQ.", "franchise_tax": "No distinct LLC franchise tax. The $300 annual filing fee, plus any business personal property tax owed above the $20,000 exemption, is the recurring state charge.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 400, "sources": [ "https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026_Form1%20Final%20(6).pdf", "https://dat.maryland.gov/SiteAssets/Pages/sdatforms/2026%20Form%201%20Instructions%20%20FINAL.pdf", "https://dat.maryland.gov/businesses/Documents/Forfeiture%20FAQs.pdf" ], "confidence": "high", "flags": [ "RESOLVED. The $300 Annual Report fee IS STILL IN FORCE — the current 2026 Form 1 lists 'Domestic or Foreign LLC: $300' with no reduced online rate. The January 2022 proposal to eliminate the fee for online filers was NOT enacted.", "$100 formation + $300 annual report = $400 first year. Maryland is the second most expensive first year in the dataset after Massachusetts.", "No specific dollar late-fee figure is published by SDAT — only forfeiture. Standard processing time unconfirmed (pages robots-blocked)." ], "slug": "maryland" }, { "state": "Massachusetts", "state_code": "MA", "agency_name": "Massachusetts Secretary of the Commonwealth, Corporations Division", "agency_url": "https://www.sec.state.ma.us/divisions/corporations/corporations.htm", "llc_formation_fee_usd": 500, "formation_fee_notes": "Certificate of Organization filing fee for a domestic LLC is $500, confirmed on the Corporations Division's official fee schedule.", "standard_processing": "Not stated; filings processed in order received.", "expedite_options": "Expedited fax/electronic filing available for an additional fee (roughly $20 extra on a $500 filing, or about 4.5% of the filing subtotal for higher-value filings).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 500, "report_due_rule": "Due annually on or before the anniversary date of the filing of the original Certificate of Organization.", "late_penalty": "No specific dollar late fee stated; continued non-filing exposes the LLC to administrative dissolution.", "admin_dissolution": "Can be administratively dissolved for failure to file annual reports; reinstatement costs $100 and requires all delinquent annual reports to be filed.", "franchise_tax": "No LLC-specific franchise/excise tax; a default pass-through LLC is not subject to the Massachusetts corporate excise tax unless it elects corporate treatment. Not verified against a DOR page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 1000, "sources": [ "https://www.sec.state.ma.us/divisions/corporations/general-information/corporations-filing-fees.htm", "https://www.sec.state.ma.us/divisions/corporations/filing-by-subject/limited-liability/corporations-limited-liability-company.htm" ], "confidence": "high", "flags": [ "MOST EXPENSIVE STATE IN THE DATASET SO FAR: $500 + $500 = $1,000 first year. Strong content hook.", "First annual report is due on the 1-year anniversary, landing right at the year-one boundary." ], "slug": "massachusetts" }, { "state": "Michigan", "state_code": "MI", "agency_name": "Michigan Dept. of Licensing and Regulatory Affairs (LARA), Corporations, Securities & Commercial Licensing Bureau", "agency_url": "https://www.michigan.gov/lara/bureau-list/cscl/corps", "llc_formation_fee_usd": 50, "formation_fee_notes": "Articles of Organization (form CSCL/CD-700), domestic LLC, confirmed at $50 in LARA's official Entrepreneur's Guide.", "standard_processing": "Not stated; filings submitted online via MiBusiness Registry Portal.", "expedite_options": "24-hour $50; same-day (received by 1pm) $100; 2-hour (by 3pm) $500; 1-hour (by 4pm) $1,000 - all in addition to the base fee.", "report_required": true, "report_name": "Annual Statement", "report_cadence": "annual", "report_fee_usd": 25, "report_due_rule": "Due February 15 each year following the year of formation; online filing window opens October 15. LARA mails a pre-printed form to the registered office.", "late_penalty": "No specific dollar late fee stated officially. Failure to file for two consecutive years means the LLC is no longer in good standing and its name becomes available to others. (Some third-party sources cite $50 - unconfirmed.)", "admin_dissolution": "No automatic dissolution after one missed year; after two years of non-filing the LLC loses good standing and its name is released.", "franchise_tax": "No LLC franchise tax; Michigan's Corporate Income Tax applies only to C corporations. Not verified against a Treasury page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 75, "sources": [ "https://www.michigan.gov/lara/-/media/Project/Websites/lara/cscl/NonImages_new/Corps/Publications/Entrepreneurs-Guide-002.pdf", "https://www.michigan.gov/lara/bureau-list/cscl/corps/michigan-business-roadmap/annual-reports-and-annual-statements" ], "confidence": "high", "flags": [ "$50 + $25 = $75.", "Exact dollar late-filing penalty unconfirmed." ], "slug": "michigan" }, { "state": "Minnesota", "state_code": "MN", "agency_name": "Minnesota Secretary of State, Business Services Division", "agency_url": "https://www.sos.mn.gov/business-liens/", "llc_formation_fee_usd": 155, "formation_fee_notes": "Articles of Organization: $155 online/in-person, $135 by mail, per the official Business Entity Fee Schedule.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Renewal", "report_cadence": "annual", "report_fee_usd": 0, "report_due_rule": "Minn. Stat. 5.34 requires an annual renewal to maintain active status. The statute excerpt reviewed did not state the calendar deadline (commonly cited as December 31, unconfirmed).", "late_penalty": "No monetary late fee - the renewal itself is $0.", "admin_dissolution": "Statute requires the renewal to maintain active status/good standing/existence; exact mechanism and timeline for non-filers not spelled out in the fetched excerpt.", "franchise_tax": "No franchise tax for a default pass-through LLC. Minnesota's corporate franchise tax with an annual Minimum Fee applies only to entities taxed as corporations.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 155, "sources": [ "https://www.sos.mn.gov/media/1687/businessentityfees.pdf", "https://www.revisor.mn.gov/statutes/cite/5.34" ], "confidence": "high", "flags": [ "$155 online + $0 renewal = $155. Mail filing would be $135.", "Renewal due date and non-filing consequence not confirmed word-for-word." ], "slug": "minnesota" }, { "state": "Mississippi", "state_code": "MS", "agency_name": "Mississippi Secretary of State, Business Services Division", "agency_url": "https://www.sos.ms.gov/business-services", "llc_formation_fee_usd": 50, "formation_fee_notes": "Certificate of Formation $50 per the official Services & Fees schedule (revised October 2024, still current).", "standard_processing": "Not confirmed; filings via the SOS online portal.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 0, "report_due_rule": "Must be filed online each year between January 1 and April 15. NO FEE for LLCs.", "late_penalty": "Failure to file may result in administrative dissolution; no monetary late fee since the report is free.", "admin_dissolution": "Failure to file the Annual Report may result in administrative dissolution.", "franchise_tax": "Mississippi's corporate franchise tax (applicable to corporations with capital used/employed in the state) has been in a multi-year statutory phase-out; generally does not apply to a default pass-through LLC. Not verified against a DOR page (fetch failed).", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://www.sos.ms.gov/content/documents/Business/Services%20&%20Fees%20Document.pdf", "https://www.sos.ms.gov/business-services/annual-reports" ], "confidence": "high", "flags": [ "QUIRK: annual report REQUIRED but NO FEE.", "Franchise tax phase-out status unconfirmed (MS DOR fetch returned 404)." ], "slug": "mississippi" }, { "state": "Missouri", "state_code": "MO", "agency_name": "Missouri Secretary of State, Business Services Division", "agency_url": "https://www.sos.mo.gov/business/corporations", "llc_formation_fee_usd": 50, "formation_fee_notes": "Articles of Organization: $50 online, $105 paper, per the official Schedule of Fees and Charges.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": false, "report_name": "None", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "N/A - Missouri does not require domestic LLCs to file an annual report. The annual registration report requirement applies only to corporations.", "late_penalty": "N/A", "admin_dissolution": "No annual-report-based dissolution risk. Failure to maintain a registered agent can result in cancellation of registration.", "franchise_tax": "No franchise tax. Missouri's corporate franchise tax was repealed effective for tax years beginning on or after 1 January 2016, and applied only to corporations under Chapter 351.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://www.sos.mo.gov/CMSImages/Business/fees.pdf", "https://www.sos.mo.gov/business/corporations/filings", "https://dor.mo.gov/taxation/business/tax-types/corporation-franchise/" ], "confidence": "high", "flags": [ "QUIRK: NO annual report requirement for domestic LLCs at all. One of the cheapest states to maintain.", "$50 online; paper filing would be $105." ], "slug": "missouri" }, { "state": "Montana", "state_code": "MT", "agency_name": "Montana Secretary of State — Business Services Division", "agency_url": "https://sosmt.gov/business/", "llc_formation_fee_usd": 35, "formation_fee_notes": "Articles of Organization, domestic LLC: $35 base (plus $50 per named series member for a series LLC). Filed via the biz.sosmt.gov portal.", "standard_processing": "Not stated on the official fee sheet.", "expedite_options": "24-hour priority +$20; 1-hour expedite +$100.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 20, "report_due_rule": "Due April 15 each year. $20 if filed by April 15; $35 if filed after — a built-in late surcharge rather than a separate penalty.", "late_penalty": "Filing after April 15 costs $35 instead of $20. LLCs that fail to file after a 90-day delinquency notice are involuntarily dissolved by operation of law.", "admin_dissolution": "SOS involuntarily dissolves LLCs that miss required annual reports within the notice period; reinstatement requires all missing reports plus a Department of Revenue Title 15 certificate.", "franchise_tax": "None. Montana imposes no franchise tax or entity-level annual fee on LLCs; income passes through to members.", "franchise_tax_minimum_usd": 0, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 35, "sources": [ "https://sosmt.gov/wp-content/uploads/business_filing_fees.pdf", "https://sosmt.gov/business/" ], "confidence": "high", "flags": [ "CHEAPEST FORMATION FEE IN THE DATASET at $35.", "$35 formation only. The annual report is generally due the April 15 following formation; if formed early in a year so the first April 15 falls within 12 months, add $20.", "The 90-day involuntary-dissolution notice period comes from an official SOS communication about a specific dissolution round, not a general statute page — treat as SOS practice rather than a fixed statutory deadline." ], "slug": "montana" }, { "state": "Nebraska", "state_code": "NE", "agency_name": "Nebraska Secretary of State", "agency_url": "https://sos.nebraska.gov/business-services/forms-and-fee-information", "llc_formation_fee_usd": 100, "formation_fee_notes": "Certificate of Organization, domestic LLC: $100 online / $110 in office.", "standard_processing": "Not specified on the official fee page.", "expedite_options": "Not identified on official pages.", "report_required": true, "report_name": "Biennial Report", "report_cadence": "biennial", "report_fee_usd": null, "report_due_rule": "Due April 1 of ODD-numbered years; delinquency date June 16. LLCs formed in an even year still file on the next odd-year cycle.", "late_penalty": "Not filed by the June 16 delinquency date means administrative dissolution (or revocation of a foreign LLC's authority).", "admin_dissolution": "Administrative dissolution for failure to file the biennial report by June 16 of the report year.", "franchise_tax": "No state franchise or entity-level tax on Nebraska LLCs; income passes through to members.", "franchise_tax_minimum_usd": 0, "publication_required": true, "publication_notes": "Nebraska requires newspaper publication of notice of organization: three successive weeks in a legal newspaper of general circulation in the county of the registered office (Neb. Rev. Stat. 21-193). An Affidavit of Publication is then filed with the Secretary of State for $25 online / $30 in office. The newspaper's own charge is a private cost, not a state fee, and no official state page publishes a range.", "registered_agent_required": true, "first_year_minimum_total_usd": null, "sources": [ "https://sos.nebraska.gov/business-services/forms-and-fee-information", "https://sos.nebraska.gov/business-services/annualbiennial-reporting", "https://sos.nebraska.gov/business-services/select-limited-liability-company-statutes" ], "confidence": "medium", "flags": [ "INCOMPLETE: the official fee page lists a fee only for 'Amendment or Correction to Biennial Report' ($30) — no line item for the base biennial report itself. Secondary sources disagree ($13 vs $25) and neither cites an official page. Left null rather than guessed. Verify with NE SOS Business Services (402-471-4079).", "Confirmed state fees in year one: $100 formation (online) + $25 Affidavit of Publication = $125, PLUS an unverified private newspaper cost and a biennial report fee of unknown amount that may or may not fall in year one.", "One of only three publication states in the dataset, alongside New York and Arizona." ], "slug": "nebraska" }, { "state": "Nevada", "state_code": "NV", "agency_name": "Nevada Secretary of State", "agency_url": "https://www.nvsos.gov/", "llc_formation_fee_usd": 75, "formation_fee_notes": "Articles of Organization, domestic LLC: $75 per NRS 86.561 (statutory fee schedule).", "standard_processing": "Not confirmed — nvsos.gov blocked automated access.", "expedite_options": "Not confirmed — nvsos.gov blocked automated access.", "report_required": true, "report_name": "Annual List of Managers or Managing Members", "report_cadence": "annual", "report_fee_usd": 150, "report_due_rule": "Initial list due within 30 days of filing Articles of Organization; thereafter annually by the last day of the month in which the Articles were originally filed.", "late_penalty": "Statutory late-filing penalty applies for a delinquent Annual List or Business Licence under NRS 86 and NRS 76; continued non-compliance leads to default status and eventual revocation of the charter. Exact penalty amount not confirmed.", "admin_dissolution": "LLCs that fail to file the Annual List or maintain the State Business Licence go into default and are ultimately administratively revoked.", "franchise_tax": "No corporate/LLC income or franchise tax. BUT Nevada requires a separate MANDATORY annual State Business Licence: $200/year under NRS 76.130 (the $500 rate applies only to corporations). This is charged IN ADDITION TO the $150 Annual List — two separate mandatory annual charges totalling $350/year.", "franchise_tax_minimum_usd": 200, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 425, "sources": [ "https://www.leg.state.nv.us/nrs/nrs-086.html", "https://www.leg.state.nv.us/nrs/nrs-076.html", "https://nevada.public.law/statutes/nrs_86.561", "https://nevada.public.law/statutes/nrs_76.130" ], "confidence": "high", "flags": [ "HIGHEST RECURRING COST IN THE DATASET: $350/year ($150 Annual List + $200 State Business Licence), both mandatory. Nevada's reputation as a cheap incorporation state does not survive contact with the fee schedule — worth its own content page.", "$75 + $150 initial Annual List + $200 Business Licence = $425 first year.", "nvsos.gov itself is behind Incapsula bot protection and blocked every fetch. Figures come from the official Nevada Revised Statutes on leg.state.nv.us, cross-checked against a verbatim statute mirror — both quote identical amounts, hence high confidence despite the SOS site being unreachable.", "Late-penalty amounts and exact revocation timelines not confirmed." ], "slug": "nevada" }, { "state": "New Hampshire", "state_code": "NH", "agency_name": "New Hampshire Secretary of State — Corporation Division", "agency_url": "https://www.sos.nh.gov/corporations-0/forms-and-fees", "llc_formation_fee_usd": 100, "formation_fee_notes": "Certificate of Formation, domestic LLC: $100 total, confirmed on official Form LLC-1 instructions.", "standard_processing": "Not specified on official pages.", "expedite_options": "Not identified on official pages.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 100, "report_due_rule": "Due April 1 each year FOLLOWING the year of registration.", "late_penalty": "$50 late fee for reports received after April 1.", "admin_dissolution": "Continued failure to file can lead to administrative dissolution; exact statutory timeline not confirmed.", "franchise_tax": "No general sales or income tax, but New Hampshire imposes the Business Enterprise Tax (0.55%) and Business Profits Tax (7.5%). Both are THRESHOLD-based, not flat minimums: for the current 2025-26 cycle a BET return is required only above $298,000 in gross receipts, and a BPT return only above $109,000 in gross business income. A small LLC below both owes $0 and need not file either.", "franchise_tax_minimum_usd": 0, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 100, "sources": [ "https://www.sos.nh.gov/corporations-0/forms-and-fees/limited-liability-companies", "https://www.sos.nh.gov/corporations-0/business-faqs", "https://www.revenue.nh.gov/taxes-glance/business-taxes" ], "confidence": "high", "flags": [ "$100 formation only — the annual report is due April 1 of the year AFTER registration, and BET/BPT are $0 for a small LLC below the thresholds.", "BET/BPT thresholds are adjusted every two years for inflation; confirm no update took effect for tax year 2026." ], "slug": "new-hampshire" }, { "state": "New Jersey", "state_code": "NJ", "agency_name": "New Jersey Department of the Treasury — Division of Revenue and Enterprise Services", "agency_url": "https://www.nj.gov/treasury/revenue/", "llc_formation_fee_usd": 125, "formation_fee_notes": "Certificate of Formation, domestic LLC: $125, confirmed on the official Division of Revenue fee schedule.", "standard_processing": "Not stated on the official fee schedule; filings go through the state's online portal.", "expedite_options": "Same-day +$50; 8.5-business-hour +$25 (LLC/LLP); 2-hour $500; 1-hour $1,000.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 75, "report_due_rule": "Due annually by the last day of the anniversary month of formation, starting the year after formation.", "late_penalty": "Not confirmed from an official page; failure to file risks loss of good standing and eventual administrative dissolution.", "admin_dissolution": "Persistent failure to file can result in revocation by the Division of Revenue; exact timeline not confirmed.", "franchise_tax": "No separate LLC franchise tax on default pass-through LLCs. BUT a MULTI-MEMBER LLC taxed as a partnership owes a mandatory annual Partnership Filing Fee of $150 per member (capped at $250,000). A single-member LLC generally owes nothing, as it does not file Form NJ-1065.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 125, "sources": [ "https://www.nj.gov/treasury/revenue/pdf/NJ_Public_Records_Filing.pdf", "https://www.nj.gov/treasury/taxation/pdf/pubs/tb/tb55.pdf", "https://business.nj.gov/pages/filings-and-accounting" ], "confidence": "medium", "flags": [ "The $75 annual report fee is consistently reported by third parties but could NOT be confirmed on an official nj.gov page — the Division of Revenue's public fee schedule covers formation and expedite fees only. Treat as medium confidence pending direct confirmation.", "franchise_tax_minimum left null because it is conditional: $0 for a default single-member LLC, but $150 x members for a multi-member LLC taxed as a partnership. There is no single minimum applicable to all NJ LLCs — the calculator must branch on member count.", "$125 formation only. NJ-REG business registration carries no fee. Annual report starts the following year." ], "slug": "new-jersey" }, { "state": "New Mexico", "state_code": "NM", "agency_name": "New Mexico Secretary of State, Business Services Division", "agency_url": "https://www.sos.nm.gov/business-services/", "llc_formation_fee_usd": 50, "formation_fee_notes": "$50 for domestic LLC Articles of Organization. Confirmed via an official NM SOS filing document (Restated Articles of Organization Checklist, NMSA 1978 53-19-11) and cross-checked against multiple formation-service sources. The SOS's own online-portal fee page is a JavaScript app that could not be scraped.", "standard_processing": "Not confirmed; NM SOS help guide states only that applicants are emailed once a filing is approved, rejected, or requires correction.", "expedite_options": "None found in official materials.", "report_required": false, "report_name": "", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "N/A", "late_penalty": "", "admin_dissolution": "Not applicable in year one absent an annual-report requirement.", "franchise_tax": "New Mexico's $50/year corporate franchise tax (form CIT-1) applies ONLY to an LLC that has elected corporate tax treatment. A default pass-through LLC owes no state franchise tax, though it remains subject to NM gross receipts tax on business activity.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "", "registered_agent_required": true, "first_year_minimum_total_usd": 50, "sources": [ "https://law.justia.com/codes/new-mexico/chapter-53/article-19/section-53-19-63/", "https://law.justia.com/codes/new-mexico/chapter-53/article-19/", "https://www.sos.nm.gov/business-services/", "https://enterprise.sos.nm.gov/forms/business", "https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). NMSA 1978 53-19-63: 'for filing the original articles of organization and issuing a certificate of organization, fifty dollars ($50.00).' A full inventory of NMSA Chapter 53 Article 19 (53-19-1 through 53-19-74) contains no annual report requirement for LLCs.", "No annual report requirement inferred from absence of any such section in the NM LLC Act (Ch. 53, Art. 19) plus unanimous secondary agreement - not an explicit official statement." ], "slug": "new-mexico" }, { "state": "New York", "state_code": "NY", "agency_name": "New York Department of State, Division of Corporations", "agency_url": "https://dos.ny.gov/forming-limited-liability-company-new-york", "llc_formation_fee_usd": 200, "formation_fee_notes": "$200 for Articles of Organization, per NY DOS.", "standard_processing": "No fixed turnaround published; processed in order received unless expedited.", "expedite_options": "24-hour $25; same-day $75; 2-hour $150 (per document).", "report_required": true, "report_name": "Biennial Statement", "report_cadence": "biennial", "report_fee_usd": 9, "report_due_rule": "Every two years, by the last day of the calendar month in which the Articles of Organization were originally filed. The first Biennial Statement is due in that month two years after formation - i.e. year two, not year one.", "late_penalty": "No automatic dissolution for a missed Biennial Statement; DOS records mark the LLC 'past due'/delinquent, and any Certificate of Status reflects this, which can block financing or contracts.", "admin_dissolution": "SEPARATE ISSUE: failure to file the Certificate of Publication within 120 days of the Articles becoming effective causes AUTOMATIC SUSPENSION of the LLC's authority to conduct business in New York (curable by later filing the Certificate of Publication). Unrelated to Biennial Statement delinquency.", "franchise_tax": "No traditional franchise tax on standard pass-through LLCs, but most LLCs with any NY-source gross income must file Form IT-204-LL and pay an annual filing fee: $25 minimum (income $0-$100,000), rising to $4,500 for income over $25,000,000. An LLC with zero NY-source income owes nothing. Due March 15 following the close of the tax year, so for most new LLCs it first comes due in year two.", "franchise_tax_minimum_usd": 25, "publication_required": true, "publication_notes": "NY LLC Law 206 requires publishing a notice of formation in TWO newspapers (one daily, one weekly) designated by the county clerk of the LLC's county, once a week for SIX consecutive weeks, within 120 days of the Articles becoming effective. A Certificate of Publication with both newspapers' affidavits must then be filed with NY DOS for a $50 fee. Total cost varies enormously by county: roughly $300-$600+ in low-cost/rural counties (e.g. Albany, Sullivan) up to about $1,500-$2,300+ in New York City counties. New York County (Manhattan) is the single most expensive, followed by Bronx and Kings (Brooklyn); Queens and Richmond also run well above $1,000. County-level dollar figures come from cross-checked publication-service sites - newspaper rates are private and no state agency publishes a price list.", "registered_agent_required": true, "first_year_minimum_total_usd": 550, "sources": [ "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0", "https://dos.ny.gov/certificate-publication-domestic-limited-liability-company-0", "https://dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies", "https://www.tax.ny.gov/pit/efile/annual_filing_fee.htm" ], "confidence": "high", "flags": [ "FLAGSHIP CONTENT: the publication requirement is the single best 'gotcha' in the dataset. Cost can exceed $2,000 in Manhattan and blindsides people who have already filed.", "First-year total uses the LOW end of publication cost (~$300) and assumes a low-cost county.", "Biennial Statement ($9) and IT-204-LL ($25 min) excluded - both structurally fall in year two." ], "slug": "new-york" }, { "state": "North Carolina", "state_code": "NC", "agency_name": "North Carolina Secretary of State, Business Registration Division", "agency_url": "https://www.sosnc.gov/", "llc_formation_fee_usd": 125, "formation_fee_notes": "$125 for Articles of Organization (Form L-01), confirmed directly from the official NC SOS PDF form.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed (NC SOS offers paid expedited processing; amount unverified).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 200, "report_due_rule": "Due April 15 of each year FOLLOWING the year the LLC was created. $200 paper; online adds a transaction fee ($202 ACH, $203 credit card).", "late_penalty": "Not confirmed from an official source.", "admin_dissolution": "Not confirmed (NC SOS administrative-dissolution page could not be located).", "franchise_tax": "North Carolina's corporate franchise tax applies to C corporations and any LLC electing corporate treatment; a standard pass-through NC LLC is not subject to it. Based on general NCDOR scope, not a fetched page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "", "registered_agent_required": true, "first_year_minimum_total_usd": 125, "sources": [ "https://www.sosnc.gov/webfiles/documents/forms/Business_Registration/limited_liability_companies/articles_of_organization.pdf", "https://www.sosnc.gov/divisions/business_registration/annual_report_due_dates" ], "confidence": "medium", "flags": [ "$200 annual report excluded from year one because it falls in the second calendar year.", "NOTE: $200/year is among the highest recurring report fees in the dataset - good comparison content.", "Late penalty and dissolution consequences unconfirmed (sosnc.gov URLs returned errors)." ], "slug": "north-carolina" }, { "state": "North Dakota", "state_code": "ND", "agency_name": "North Dakota Secretary of State", "agency_url": "https://sos.nd.gov/business/business-services/business-structures/limited-liability-companies/limited-liability-company-llc/llc-fees.html", "llc_formation_fee_usd": 135, "formation_fee_notes": "$135 for domestic LLC Articles of Organization, confirmed on the ND SOS LLC fees page.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 50, "report_due_rule": "Due November 15 each year for standard Business LLCs. Farming/Ranching and Authorized Livestock Farm LLCs file by April 15 instead. Whether a mid-year-formed LLC owes a report the same calendar year was not confirmed.", "late_penalty": "Entity placed into 'Not Good Standing' status, which can hinder relationships with lenders, investors and vendors requiring a Certificate of Good Standing.", "admin_dissolution": "An LLC that remains delinquent is typically involuntarily terminated 6-12 months after being placed into Not Good Standing; it has up to one year from that point to reinstate by filing the overdue report.", "franchise_tax": "No separate LLC franchise or annual tax beyond the $50 Annual Report fee; ND taxes LLC income at the member level.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "", "registered_agent_required": true, "first_year_minimum_total_usd": 185, "sources": [ "https://sos.nd.gov/business/business-services/business-structures/limited-liability-companies/limited-liability-company-llc/llc-fees.html", "https://www.sos.nd.gov/business/business-services/maintain-registration" ], "confidence": "high", "flags": [ "Assumes the $50 report is due in the formation calendar year (by Nov 15). Proration rule for late-year formations unconfirmed and could shift this into year two." ], "slug": "north-dakota" }, { "state": "Ohio", "state_code": "OH", "agency_name": "Ohio Secretary of State", "agency_url": "https://www.ohiosos.gov/businesses/", "llc_formation_fee_usd": 99, "formation_fee_notes": "$99 for domestic LLC Articles of Organization, confirmed via Ohio Revised Code 111.16 at codes.ohio.gov. The SOS's own site and the Legislative Service Commission fee-schedule PDF were unreachable from this environment.", "standard_processing": "Roughly 3-7 business days per secondary sources; not confirmed via ohiosos.gov.", "expedite_options": "Per secondary sources: $100 for 2-business-day, $200 for 1-business-day (walk-in), $300 for 4-hour same-day (walk-in). Not confirmed officially.", "report_required": false, "report_name": "", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "N/A", "late_penalty": "", "admin_dissolution": "Not applicable in year one absent an annual-report requirement.", "franchise_tax": "Ohio abolished its corporate franchise tax and has no annual franchise/report tax specific to LLCs. Ohio's Commercial Activity Tax (CAT) is a broad gross-receipts tax that can apply above statutory thresholds but is not an LLC-specific minimum. Current thresholds unverified.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "", "registered_agent_required": true, "first_year_minimum_total_usd": 99, "sources": [ "https://codes.ohio.gov/ohio-revised-code/section-111.16", "https://law.justia.com/codes/ohio/title-17/chapter-1706/" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). Ohio Rev. Code 111.16(F) sets the LLC articles-of-organization fee at ninety-nine dollars. A full section inventory of ORC Chapter 1706 (1706.01-1706.92) contains no annual report requirement for LLCs, unlike Ohio's corporation statutes.", "QUIRK: no annual report for Ohio LLCs - well corroborated but not confirmed on the official FAQ page.", "Expedite fees and processing times secondary-sourced only." ], "slug": "ohio" }, { "state": "Oklahoma", "state_code": "OK", "agency_name": "Oklahoma Secretary of State", "agency_url": "https://www.sos.ok.gov/business/", "llc_formation_fee_usd": 100, "formation_fee_notes": "$100 for Articles of Organization per 18 O.S. 2055 (as printed on official SOS Form FM0074). Additional $25 per-document fee for same-day in-person expedited filing.", "standard_processing": "Not confirmed (sos.ok.gov blocked automated fetch).", "expedite_options": "Same-day in-person filing for an additional $25 per document.", "report_required": true, "report_name": "Annual Certificate", "report_cadence": "annual", "report_fee_usd": 25, "report_due_rule": "Due each year on the anniversary date of the filing of the Articles of Organization; SOS sends notice at least 60 days before the due date (18 O.S. 2055.2).", "late_penalty": "If not filed within 60 days after the due date the LLC ceases to be in good standing; SOS will not issue certificates of good standing, and the LLC cannot maintain a lawsuit in Oklahoma courts until compliance is restored.", "admin_dissolution": "The annual-certificate statute specifies loss of good standing (not automatic dissolution) after 60 days past due. Whether continued non-filing triggers revocation under a separate provision is unconfirmed.", "franchise_tax": "No franchise tax applies to LLCs (Oklahoma's franchise tax regime applies to corporations). Not verified against an Oklahoma Tax Commission page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 125, "sources": [ "https://law.justia.com/codes/oklahoma/title-18/section-18-2055-2/", "https://digitalprairie.ok.gov/digital/api/collection/stgovpub/id/679299/download", "https://www.sos.ok.gov/business/fees.aspx" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). 18 O.S. 2055.2 requires LLCs to 'pay an annual certificate fee of Twenty-five Dollars ($25.00)'. The $100 formation fee is confirmed via a state-hosted digital archive document and the official Articles of Organization form, both independent of the blocked SOS domain and in agreement.", "$100 + $25 = $125." ], "slug": "oklahoma" }, { "state": "Oregon", "state_code": "OR", "agency_name": "Oregon Secretary of State, Corporation Division", "agency_url": "https://sos.oregon.gov/business", "llc_formation_fee_usd": 100, "formation_fee_notes": "Articles of Organization, domestic LLC, per the Oregon SOS Business Registry Fee Schedule.", "standard_processing": "Online filings approximately 1-3 business days.", "expedite_options": "No confirmed official expedited option for standard online LLC formation.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 100, "report_due_rule": "Due each year on the anniversary date of the original Articles of Organization filing; SOS sends a renewal notice roughly 45 days before the deadline.", "late_penalty": "Not confirmed - SOS pages did not state a specific late fee.", "admin_dissolution": "Not confirmed; Oregon generally administratively dissolves entities that do not renew, but the grace period was not found.", "franchise_tax": "No franchise tax on LLCs. Oregon's Corporate Activity Tax (CAT) can apply to any business structure (registration required above $750,000 in Oregon commercial activity; tax owed above $1,000,000 at $250 plus 0.57% of activity over $1M) but would not apply to a typical small first-year LLC.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 200, "sources": [ "https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf", "https://sos.oregon.gov/business/Pages/obr-annual-report-renewal.aspx", "https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx" ], "confidence": "high", "flags": [ "$100 + $100 = $200. CAT excluded (applies only above $750k/$1M thresholds).", "Late penalty and dissolution timeline unconfirmed." ], "slug": "oregon" }, { "state": "Pennsylvania", "state_code": "PA", "agency_name": "Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations", "agency_url": "https://www.pa.gov/agencies/dos/programs/business.html", "llc_formation_fee_usd": 125, "formation_fee_notes": "Certificate of Organization (domestic LLC) per the PA DOS fees-and-payments page.", "standard_processing": "Not confirmed. Online annual-report filings are processed automatically and immediately, but no general formation SLA was found.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 7, "report_due_rule": "Due annually between January 1 and September 30. REPLACED the former decennial report starting with reporting year 2025 (15 Pa.C.S. 146). Whether an LLC formed in 2026 must file by 30 September 2026 or begins the following year was not confirmed.", "late_penalty": "No specific monetary late fee for a missed annual report.", "admin_dissolution": "Failure to file exposes the LLC to administrative dissolution and loss of exclusive rights to its registered name. PHASED IN: non-filers face dissolution only for reports not filed starting in 2027 - no dissolution risk for reports missed in 2025-2026 during the transition.", "franchise_tax": "No franchise tax / capital stock tax applies to LLCs (Pennsylvania's capital stock/franchise tax was phased out). Not re-verified against a PA Dept. of Revenue page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "No statutory newspaper publication requirement for domestic LLC formation. Publication requirements historically applied mainly to corporations in some counties' practice.", "registered_agent_required": true, "first_year_minimum_total_usd": 132, "sources": [ "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments", "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports", "https://www.pa.gov/agencies/dos/newsroom/department-of-state-alerts-business-owners-about-new-annual-repo" ], "confidence": "medium", "flags": [ "HIGH VALUE: PA switched decennial -> annual starting 2025 with dissolution risk phasing in from 2027. Most competitor pages will still describe the decennial report.", "$125 + $7 = $132, assuming the first report falls within ~12 months.", "First-filing-year rule for entities newly formed in 2026 unconfirmed." ], "slug": "pennsylvania" }, { "state": "Rhode Island", "state_code": "RI", "agency_name": "Rhode Island Department of State, Business Services Division", "agency_url": "https://www.sos.ri.gov/divisions/business-services", "llc_formation_fee_usd": 150, "formation_fee_notes": "Articles of Organization (Form 400): $150 per the RI Dept. of State fee schedule. The same schedule also lists a $6.00 'enhanced' fee associated with online filing; unclear whether additive (making online $156) or a separate rate.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Limited Liability Company Annual Report (Form 632)", "report_cadence": "annual", "report_fee_usd": 50, "report_due_rule": "Due annually between February 1 and May 1, EXCLUDING the calendar year in which the LLC was formed.", "late_penalty": "Additional $25 penalty if not filed by May 31.", "admin_dissolution": "Form 632 states that failure to file the annual report, or to maintain a registered agent/office, will result in revocation proceedings; exact statutory timeline not detailed.", "franchise_tax": "Rhode Island imposes an annual MINIMUM ENTITY TAX of $400 on LLCs (RI Division of Taxation), owed regardless of income, separate from the SOS annual report.", "franchise_tax_minimum_usd": 400, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 550, "sources": [ "https://docs.sos.ri.gov/documents/BusinessServices/fee-schedule.pdf", "https://docs.sos.ri.gov/documents/BusinessServices/632-limited-liability-company-annual-report.pdf", "https://tax.ri.gov/tax-sections/corporate-tax/pass-through-entities" ], "confidence": "high", "flags": [ "$150 + $400 minimum entity tax = $550. The $50 SOS annual report is excluded because Form 632 explicitly excludes the incorporation year.", "Whether the $400 minimum tax is prorated for a short first tax year is unresolved.", "$6 'enhanced' online fee ambiguity unresolved." ], "slug": "rhode-island" }, { "state": "South Carolina", "state_code": "SC", "agency_name": "South Carolina Secretary of State", "agency_url": "https://sos.sc.gov", "llc_formation_fee_usd": 110, "formation_fee_notes": "$110 for Articles of Organization under S.C. Code 33-44-202 and 33-44-203, per the official SC Business Filings Online forms/fee listing.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": false, "report_name": "None for a default-taxed LLC", "report_cadence": "none", "report_fee_usd": null, "report_due_rule": "South Carolina does not require a domestic LLC to file a periodic/annual report with the SOS. Only an LLC electing corporate tax treatment becomes subject to the SC DOR corporate annual report / license fee filing (SC1120).", "late_penalty": "N/A under default LLC tax treatment.", "admin_dissolution": "Not driven by a missing annual report since none is required. General SC LLC Act provisions can allow administrative dissolution for failure to maintain a registered agent; unverified.", "franchise_tax": "No franchise tax / corporate license fee under default (disregarded or partnership) tax treatment, confirmed via SC DOR Revenue Ruling 98-11: 'An individual who is the single member of a LLC is not required to pay a corporate license fee unless the individual elects to have the LLC taxed as a corporation.'", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 110, "sources": [ "https://businessfilings.sc.gov/BusinessFiling/Home/DownloadForms?pdfCategoryId=1", "https://dor.sc.gov/income-tax-single-member-limited-liability-company", "https://sos.sc.gov/faqs-about-business-entities" ], "confidence": "high", "flags": [ "QUIRK: no annual report for a default-taxed domestic LLC; changes only if the LLC elects corporate treatment.", "$110 formation only." ], "slug": "south-carolina" }, { "state": "South Dakota", "state_code": "SD", "agency_name": "South Dakota Secretary of State", "agency_url": "https://sdsos.gov/business-services/", "llc_formation_fee_usd": 150, "formation_fee_notes": "$150 to file Articles of Organization online; $165 paper (includes a $15 paper-filing surcharge), per the official SOS fee schedule.", "standard_processing": "Not stated; filings via SDBizFile.", "expedite_options": "No separate expedite tier found on the official fee schedule.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 55, "report_due_rule": "$55 online / $70 paper. Due the first day of the LLC's anniversary month each year (SDCL 47-34A-211 et seq. per secondary source).", "late_penalty": "$50 additional fee for a delinquent annual report.", "admin_dissolution": "Can be administratively revoked for failing to file annual reports; reinstatement requires delinquent reports plus fees, including a cited $150 reinstatement fee (secondary source).", "franchise_tax": "None. South Dakota has no corporate income tax or franchise tax.", "franchise_tax_minimum_usd": 0, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 205, "sources": [ "https://sdsos.gov/general-information/filing-fees.aspx", "https://sosenterprise.sd.gov/BusinessServices/Business/AnnualReportInstr.aspx", "https://dor.sd.gov/businesses/taxes/" ], "confidence": "high", "flags": [ "$150 + $55 = $205.", "DISCREPANCY: a separate SD SOS annual-report PDF listed $65, inconsistent with the $55/$70 on the current fee schedule. Fee schedule treated as authoritative - re-check before use." ], "slug": "south-dakota" }, { "state": "Tennessee", "state_code": "TN", "agency_name": "Tennessee Secretary of State, Business Services Division / Tennessee Dept. of Revenue", "agency_url": "https://sos.tn.gov/businesses", "llc_formation_fee_usd": 300, "formation_fee_notes": "UNIQUE PER-MEMBER STRUCTURE: $50 per member, $300 minimum, $3,000 maximum. The $300 minimum applies to LLCs with up to 6 members. Direct fetch of the official sos.tn.gov formation-fee page was blocked (403), so this is not independently confirmed on an official page.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 300, "report_due_rule": "OFFICIALLY CONFIRMED (sos.tn.gov FAQ): '$300 minimum up to a maximum of $3000. The fee increases by an additional $50 per member for every member over 6 members up to a maximum of $3,000.' Due date (secondary-sourced): 1st day of the 4th month after the close of the LLC's fiscal year - April 1 for calendar-year LLCs.", "late_penalty": "No specific dollar late fee found. Administrative dissolution is a listed consequence. Tenn. Code Ann. 48-249-604 cited by a secondary source as governing a 60-120 day dissolution process.", "admin_dissolution": "Per official sos.tn.gov FAQ, administrative dissolution can result from: failure to file an annual report, being without a registered agent, a foreign entity's assumed-name conflict, or a returned payment.", "franchise_tax": "Franchise & Excise Tax (TN Dept. of Revenue). Officially confirmed minimum franchise tax is $100, payable by any entity registered with the SOS 'regardless of whether the company is active or inactive.' Excise tax is separate, on net earnings.", "franchise_tax_minimum_usd": 100, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 700, "sources": [ "https://law.justia.com/codes/tennessee/title-48/limited-liability-companies/chapter-249/part-10/section-48-249-1007/", "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html", "https://sos.tn.gov/businesses/faqs" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). Tenn. Code 48-249-1007(d) sets BOTH the initial filing fee and the annual filing fee at $50 per member, 'no less than three hundred dollars ($300), and no more than three thousand dollars ($3,000)'. The $100 minimum franchise tax remains in force — the 2024 repeal removed only the alternative property measure of the franchise tax, not the minimum.", "$300 + $300 + $100 = $700 for a minimum-member LLC - one of the most expensive states.", "Per-member fee structure is unusual and worth its own content page." ], "slug": "tennessee" }, { "state": "Texas", "state_code": "TX", "agency_name": "Texas Secretary of State / Texas Comptroller of Public Accounts", "agency_url": "https://www.sos.state.tx.us/corp/index.shtml", "llc_formation_fee_usd": 300, "formation_fee_notes": "Confirmed via the Texas SOS SOSDirect fee schedule: certificate of formation for a Texas entity (Forms 201, 203, 205, 206) = $300. Notably higher than most states.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed (Texas SOS offers expedited processing for an additional fee; amount unverified).", "report_required": true, "report_name": "Public Information Report (PIR, Form 05-102) or Ownership Information Report (OIR, Form 05-167), filed with the Comptroller alongside the franchise tax report", "report_cadence": "annual", "report_fee_usd": 0, "report_due_rule": "2026 franchise tax reports (including PIR/OIR) due 15 May 2026. Since the 2024 report year, entities at or below the no-tax-due threshold no longer file a 'No Tax Due Report' but MUST still file the PIR or OIR annually, regardless of revenue. No fee for the PIR/OIR itself.", "late_penalty": "$50 penalty per late report; additional 5% penalty if tax paid 1-30 days late, 10% if more than 30 days late; interest begins accruing 61 days after the due date.", "admin_dissolution": "Failure to file/pay results in the entity's registration being forfeited by the Secretary of State. Reinstatement requires filing the delinquent report/PIR/OIR, paying tax, penalty and interest, and reinstating with the SOS.", "franchise_tax": "Texas franchise tax. No tax due if annualized total revenue is at or below the no-tax-due threshold: $2,650,000 for report years 2026-2027 (up from $2,470,000 for 2024-2025). Above the threshold, tax is on margin at 0.375% (retail/wholesale) or 0.75% (other). No flat minimum dollar tax.", "franchise_tax_minimum_usd": 0, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 300, "sources": [ "https://direct.sos.state.tx.us/help/help-corp.asp?pg=fee", "https://comptroller.texas.gov/taxes/franchise/", "https://comptroller.texas.gov/taxes/franchise/filing-requirements.php" ], "confidence": "high", "flags": [ "$300 + $0 PIR/OIR + $0 franchise tax (below threshold) = $300.", "CONTENT HOOK: highest formation fee, but zero recurring cost for most small LLCs - counterintuitive and worth explaining.", "No-tax-due threshold raised to $2,650,000 for 2026-2027 - many competitor pages will still show $2,470,000." ], "slug": "texas" }, { "state": "Utah", "state_code": "UT", "agency_name": "Utah Department of Commerce, Division of Corporations and Commercial Code", "agency_url": "https://corporations.utah.gov/", "llc_formation_fee_usd": 59, "formation_fee_notes": "Confirmed via the official Utah Division of Corporations fee schedule: domestic LLC certificate of organization $59.", "standard_processing": "Division FAQ referenced 5-7 business days for filings requiring manual review.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report / Renewal", "report_cadence": "annual", "report_fee_usd": 18, "report_due_rule": "$18 (includes a $5 online-portal surcharge). Official Division FAQ: renewal is due one year from the date of registration and annually thereafter.", "late_penalty": "$10 late renewal fee.", "admin_dissolution": "Failure to renew moves the entity to delinquent/expired status, risking administrative dissolution. Domestic LLC reinstatement fee $54. Exact dissolution timeline not stated.", "franchise_tax": "Utah does not impose a separate entity-level franchise/income tax on a standard pass-through domestic LLC; income passes through to members. Only an LLC electing corporate treatment would face Utah's corporate franchise tax (commonly cited $100 minimum, unverified).", "franchise_tax_minimum_usd": 0, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 77, "sources": [ "https://corporations.utah.gov/wp-content/uploads/2023/04/currentfees.pdf", "https://commerce.utah.gov/corporations/renewal-process/", "https://commerce.utah.gov/corporations/faqs/how-to-renew-a-business/" ], "confidence": "high", "flags": [ "$59 + $18 = $77 - among the cheapest jurisdictions in the dataset.", "First renewal due exactly one year after registration, landing at the year-one boundary." ], "slug": "utah" }, { "state": "Vermont", "state_code": "VT", "agency_name": "Vermont Secretary of State, Corporations Division / Vermont Dept. of Taxes", "agency_url": "https://sos.vermont.gov/corporations/", "llc_formation_fee_usd": 155, "formation_fee_notes": "Confirmed directly from Vermont Statutes Annotated: 11 V.S.A. 4012 sets the Articles of Organization filing fee for a domestic LLC at $155.00.", "standard_processing": "Not confirmed.", "expedite_options": "Not confirmed.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 45, "report_due_rule": "Fee confirmed via 11 V.S.A. 4012 ($45.00 domestic LLC annual report). Due date (secondary-sourced): within 3 months after the end of the LLC's fiscal year - commonly March 31 for calendar-year LLCs.", "late_penalty": "Secondary sources disagree: one cites $25, another $35. Both state that failure to file within roughly 3 months of the due date risks administrative dissolution/revocation. Unconfirmed.", "admin_dissolution": "Per secondary sourcing: if no annual report is filed within about 3 months of the due date, the LLC may be administratively dissolved or its registration revoked.", "franchise_tax": "Vermont Minimum Entity Tax: a $250 minimum tax generally applies to pass-through entities (LLCs taxed as partnerships or S-corps) filing Form BI-471/BI-476, per the official Vermont Dept. of Taxes page. Separate from the SOS annual report.", "franchise_tax_minimum_usd": 250, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 450, "sources": [ "https://legislature.vermont.gov/statutes/section/11/025/04012", "https://tax.vermont.gov/business/bi" ], "confidence": "medium", "flags": [ "IMPORTANT MODELLING NOTE: the $250 minimum entity tax generally applies to LLCs taxed as PARTNERSHIPS/S-corps. A SINGLE-MEMBER LLC treated as a disregarded entity typically does NOT owe it - first-year minimum would then be $155 + $45 = $200. The calculator must branch on member count.", "$155 + $45 + $250 = $450 for a multi-member LLC.", "Late-penalty amount inconsistent between sources." ], "slug": "vermont" }, { "state": "Virginia", "state_code": "VA", "agency_name": "Virginia State Corporation Commission (SCC), Clerk's Office", "agency_url": "https://www.scc.virginia.gov/businesses/maintaining-your-business/", "llc_formation_fee_usd": 100, "formation_fee_notes": "Articles of Organization (Form LLC-1011). The official scc.virginia.gov pages returned ROBOTS_DISALLOWED; $100 is the converging value across multiple independent secondary sources.", "standard_processing": "Not confirmed (source blocked); commonly reported as a few business days via the Clerk's Information System (CIS).", "expedite_options": "SCC commonly reported to offer same-day/24-hour expedited processing; exact fee unconfirmed.", "report_required": true, "report_name": "Annual Registration Fee (NOT an informational annual report)", "report_cadence": "annual", "report_fee_usd": 50, "report_due_rule": "Due every year by the last day of the month in which the LLC was originally formed.", "late_penalty": "$25 late payment penalty, commonly reported to apply shortly after the due date. Not confirmed officially.", "admin_dissolution": "SCC may automatically cancel the LLC's existence by operation of law if the annual registration fee remains unpaid (commonly reported as ~3 months after the due date); exact timeline unconfirmed.", "franchise_tax": "No entity-level franchise or income tax on default pass-through LLCs; the flat annual registration fee is the only recurring state charge.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 150, "sources": [ "https://law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1062/", "https://law.lis.virginia.gov/vacodefull/title13.1/chapter12/article11/", "https://www.scc.virginia.gov/businesses/maintaining-your-business/", "https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/forms-and-fees/domestications/llc1011.pdf" ], "confidence": "high", "flags": [ "STATUTE-CONFIRMED (10 Sep 2026). Va. Code 13.1-1062: an LLC 'shall pay into the state treasury... an annual registration fee of $50', due 'on or before the last day of the twelfth month next succeeding the month in which it was organized'. Article 11 is titled 'Annual Registration Fees' — Virginia LLCs file no informational annual report at all.", "QUIRK: Virginia charges an annual REGISTRATION FEE, not an annual report - worth a distinct content note.", "$100 + $50 = $150." ], "slug": "virginia" }, { "state": "Washington", "state_code": "WA", "agency_name": "Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license)", "agency_url": "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-scheduleexpedited-service", "llc_formation_fee_usd": 180, "formation_fee_notes": "Certificate of Formation, domestic LLC, per the official SOS fee schedule. Some third-party sites cite $200; the official page states $180.", "standard_processing": "Not specified with a day-count; non-expedited is the default alongside the paid tiers below.", "expedite_options": "$100 for 3-business-day expedited service; $150 for same-day service.", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 70, "report_due_rule": "Due annually by the end of the LLC's anniversary month of formation (WAC 434-112-085).", "late_penalty": "Delinquent filing raises the effective fee to $95; continued non-filing can lead to administrative dissolution.", "admin_dissolution": "Possible for continued failure to file the annual report; exact statutory timeline unconfirmed.", "franchise_tax": "No corporate income or franchise tax, but Washington imposes a gross-receipts Business & Occupation (B&O) tax on revenue and requires most LLCs to hold a state Business License via the Dept. of Revenue (often combined with city/county licenses). The DOR states the Business License Application fee 'varies' by endorsements/location rather than quoting a fixed figure; annual renewal generally required.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 250, "sources": [ "https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-scheduleexpedited-service", "https://dor.wa.gov/open-business/apply-business-license" ], "confidence": "medium", "flags": [ "WA DOR states the Business License Application fee 'varies' with no single figure - left null and excluded from the total.", "$180 + $70 = $250, confirmed figures only. Real first-year cost is higher once a Business License applies (secondary sources cite ~$50-90, unconfirmed).", "Business License is triggered by specific conditions (employees, sales tax collection, gross income >= $12,000, endorsements), not universal." ], "slug": "washington" }, { "state": "West Virginia", "state_code": "WV", "agency_name": "West Virginia Secretary of State (formation/annual report); WV State Tax Division (business registration)", "agency_url": "https://sos.wv.gov/business/updates-and-changes/annual-reports", "llc_formation_fee_usd": 100, "formation_fee_notes": "Articles of Organization, domestic LLC, per the official SOS fee schedule PDF.", "standard_processing": "Not specified with a day-count.", "expedite_options": "24-hour +$25; 2-hour +$250; 1-hour +$500 (per official SOS fee schedule effective 18 November 2019).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 25, "report_due_rule": "Due between January 1 and June 30 each year, following the calendar year in which the LLC was registered.", "late_penalty": "Failure to file by June 30 may result in monetary penalties and administrative dissolution/revocation. The official SOS fee schedule separately lists an Annual Report Late Fee of $50 for profit entities, though the annual-report page did not restate it.", "admin_dissolution": "Administrative dissolution/revocation possible for failure to file by the June 30 deadline.", "franchise_tax": "West Virginia repealed its business franchise tax effective 2015; no current entity-level franchise tax on LLCs. Separately, the WV State Tax Division requires a one-time Business Registration Certificate (a 'permanent certificate'); the fee is widely reported as $30 but could not be confirmed on an official page.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 125, "sources": [ "https://sos.wv.gov/business/updates-and-changes/annual-reports", "https://sos.wv.gov/media/335/download?inline=", "https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx" ], "confidence": "medium", "flags": [ "Business Registration Certificate fee (~$30, one-time) EXCLUDED because it could not be confirmed on an official page - tax.wv.gov sub-pages 404'd or lacked a figure. If accurate, true first-year minimum is ~$155.", "$100 + $25 = $125 confirmed only.", "Confirm the 2015 franchise-tax repeal has not been reinstated." ], "slug": "west-virginia" }, { "state": "Wisconsin", "state_code": "WI", "agency_name": "Wisconsin Department of Financial Institutions (DFI)", "agency_url": "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "llc_formation_fee_usd": 130, "formation_fee_notes": "Articles of Organization: $130 online (DFI's standard channel), $170 paper, per the official DFI fee page.", "standard_processing": "Not specified with a day-count.", "expedite_options": "$100 next-business-day; $250 4-hour in-person; $500 1-hour in-person (DFI Madison office).", "report_required": true, "report_name": "Annual Report", "report_cadence": "annual", "report_fee_usd": 25, "report_due_rule": "Due annually by the end of the calendar quarter in which the LLC was originally organized. $25 online / $40 paper.", "late_penalty": "Not specified with a dollar figure; DFI may administratively dissolve an LLC that fails to file (Wis. Stat. ch. 183).", "admin_dissolution": "DFI may administratively dissolve for failure to file the annual report; precise timeline unconfirmed.", "franchise_tax": "No entity-level Wisconsin franchise/income tax on default pass-through LLCs, confirmed via official DOR Publication 119. The economic development surcharge no longer applies to partnerships/LLCs taxed as partnerships since 2013 (though a surcharge can still apply above $4M gross receipts). Franchise/income tax applies only if the LLC elects corporate treatment.", "franchise_tax_minimum_usd": null, "publication_required": false, "publication_notes": "Newspaper publication is required for Wisconsin CORPORATIONS (Wis. Stat. 180.1630) but NOT for LLCs. Common source of confusion - worth an explicit content note.", "registered_agent_required": true, "first_year_minimum_total_usd": 155, "sources": [ "https://dfi.wi.gov/Pages/BusinessServices/BusinessEntities/Fees.aspx", "https://www.revenue.wi.gov/DOR%20Publications/pb119.pdf" ], "confidence": "high", "flags": [ "$130 + $25 = $155 online. All-paper filer would be $210.", "No-franchise-tax conclusion sourced from official DOR Publication 119, revision 01/26." ], "slug": "wisconsin" }, { "state": "Wyoming", "state_code": "WY", "agency_name": "Wyoming Secretary of State, Business Division", "agency_url": "https://sos.wyo.gov/Business/docs/BusinessFees.pdf", "llc_formation_fee_usd": 100, "formation_fee_notes": "Articles of Organization, domestic LLC, per the official SOS fee schedule PDF.", "standard_processing": "Online filings via WyoBiz processed quickly. As of 10 September 2026 the SOS site noted mailed filings had been processed only through 23 August 2026 - roughly a 2-3 week backlog for paper.", "expedite_options": "No specific expedite tier found on the official fee schedule.", "report_required": true, "report_name": "Annual Report (License Tax)", "report_cadence": "annual", "report_fee_usd": 60, "report_due_rule": "Due annually on the first day of the LLC's anniversary month. Fee equals the GREATER of a $60 minimum OR two-tenths of one mill ($0.0002) multiplied by the total value of assets located and employed in Wyoming.", "late_penalty": "Not specified with a dollar figure.", "admin_dissolution": "Possible for failure to file the annual report per the Wyoming LLC Act; exact timeline unconfirmed.", "franchise_tax": "No state corporate income tax and no separate franchise tax. The annual report license tax (greater of $60 or $0.0002 x Wyoming-located assets) is the primary recurring charge.", "franchise_tax_minimum_usd": 60, "publication_required": false, "publication_notes": "None.", "registered_agent_required": true, "first_year_minimum_total_usd": 160, "sources": [ "https://sos.wyo.gov/Business/docs/BusinessFees.pdf", "https://sos.wyo.gov/Business/docs/SOSTaxWorksheetRules.pdf", "https://wyobiz.wyo.gov/" ], "confidence": "high", "flags": [ "Asset-based formula confirmed from two official sos.wyo.gov PDFs - the calculator needs an asset input for Wyoming.", "$100 + $60 minimum = $160, assuming minimal Wyoming-based assets." ], "slug": "wyoming" } ] }