{
  "_generated_by": "build/gen_annual_fees_json.py from assets/vv-annual-fees.js \u2014 do not edit",
  "states": {
    "AK": {
      "name": "Alaska",
      "fee": 100,
      "kind": "biennial",
      "m": 1,
      "d": 2,
      "note": "Biennial report, $100, due January 2 every two years."
    },
    "AL": {
      "name": "Alabama",
      "fee": 0,
      "kind": "none",
      "note": "Business Privilege Tax of $100 or less is fully exempt with no return required (tax years from 2024). A return is only due if the computed tax exceeds $100."
    },
    "AR": {
      "name": "Arkansas",
      "fee": 150,
      "kind": "fixed",
      "m": 5,
      "d": 1,
      "note": "Franchise tax, $150 flat for LLCs, due May 1."
    },
    "AZ": {
      "name": "Arizona",
      "fee": 0,
      "kind": "none",
      "note": "No annual report or fee for LLCs."
    },
    "CA": {
      "name": "California",
      "fee": 800,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "$800 minimum franchise tax. Existence on Jan 1 triggers the year \u2014 no proration; payment due Apr 15. Statement of Information ($20) is separate, every two years."
    },
    "CO": {
      "name": "Colorado",
      "fee": 25,
      "kind": "anniv",
      "d": 99,
      "note": "Periodic report, $25 (raised from $10 in July 2024), due in the three-month window around your anniversary month."
    },
    "CT": {
      "name": "Connecticut",
      "fee": 80,
      "kind": "fixed",
      "m": 3,
      "d": 31,
      "note": "Annual report, $80, due March 31."
    },
    "DC": {
      "name": "District of Columbia",
      "fee": 300,
      "kind": "biennial",
      "m": 4,
      "d": 1,
      "note": "Biennial report, $300, due April 1 every two years."
    },
    "DE": {
      "name": "Delaware",
      "fee": 400,
      "kind": "fixed",
      "m": 6,
      "d": 1,
      "note": "LLC annual tax, $400, due June 1. No annual report for LLCs. Late: $200 penalty + 1.5%/month."
    },
    "FL": {
      "name": "Florida",
      "fee": 138.75,
      "kind": "fixed",
      "m": 5,
      "d": 1,
      "note": "Annual report, $138.75, due May 1. The late fee is $400 \u2014 steepest in the country."
    },
    "GA": {
      "name": "Georgia",
      "fee": 60,
      "kind": "fixed",
      "m": 4,
      "d": 1,
      "note": "Annual registration, $60 ($50 fee + $10 service charge, verified 2026-09-22), due April 1; $25 late penalty."
    },
    "HI": {
      "name": "Hawaii",
      "fee": 15,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $15, due in the calendar quarter of your formation anniversary."
    },
    "IA": {
      "name": "Iowa",
      "fee": 30,
      "kind": "biennial",
      "m": 4,
      "d": 1,
      "note": "Biennial report, $30 online, due April 1 of odd-numbered years."
    },
    "ID": {
      "name": "Idaho",
      "fee": 0,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report required by the end of your anniversary month \u2014 no fee."
    },
    "IL": {
      "name": "Illinois",
      "fee": 75,
      "kind": "anniv",
      "d": 1,
      "note": "Annual report, $75, due before the 1st of your anniversary month."
    },
    "IN": {
      "name": "Indiana",
      "fee": 32,
      "kind": "biennial",
      "m": 12,
      "d": 31,
      "note": "Biennial report, $32 online, due in your anniversary month every two years."
    },
    "KS": {
      "name": "Kansas",
      "fee": 90,
      "kind": "biennial",
      "m": 4,
      "d": 15,
      "note": "Biennial information report since 2024, $90 online ($110 paper), due Apr 15 of the reporting year \u2014 odd-year formations file in odd years, even-year in even years."
    },
    "KY": {
      "name": "Kentucky",
      "fee": 15,
      "kind": "fixed",
      "m": 6,
      "d": 30,
      "note": "Annual report, $15, due June 30."
    },
    "LA": {
      "name": "Louisiana",
      "fee": 30,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $30 ($35 from Oct 1, 2026), due on your formation anniversary date; filable within the 30 days before."
    },
    "MA": {
      "name": "Massachusetts",
      "fee": 500,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $500, due by your formation anniversary date. Highest LLC annual fee in the country."
    },
    "MD": {
      "name": "Maryland",
      "fee": 300,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Annual report, $300, due April 15."
    },
    "ME": {
      "name": "Maine",
      "fee": 85,
      "kind": "fixed",
      "m": 6,
      "d": 1,
      "note": "Annual report, $85, due June 1."
    },
    "MI": {
      "name": "Michigan",
      "fee": 25,
      "kind": "fixed",
      "m": 2,
      "d": 15,
      "note": "Annual statement, $25, due February 15."
    },
    "MN": {
      "name": "Minnesota",
      "fee": 0,
      "kind": "fixed",
      "m": 12,
      "d": 31,
      "note": "Annual renewal required by December 31 \u2014 no fee if filed on time."
    },
    "MO": {
      "name": "Missouri",
      "fee": 0,
      "kind": "none",
      "note": "No annual report or fee for LLCs."
    },
    "MS": {
      "name": "Mississippi",
      "fee": 0,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Annual report required by April 15 \u2014 no fee for domestic LLCs."
    },
    "MT": {
      "name": "Montana",
      "fee": 0,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Annual report due April 15 \u2014 fee currently waived by the Secretary of State when filed on time; $35 if late. The waiver is announced season by season."
    },
    "NC": {
      "name": "North Carolina",
      "fee": 200,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Annual report, $200 for LLCs, due April 15."
    },
    "ND": {
      "name": "North Dakota",
      "fee": 50,
      "kind": "fixed",
      "m": 11,
      "d": 15,
      "note": "Annual report, $50, due November 15."
    },
    "NE": {
      "name": "Nebraska",
      "fee": 25,
      "kind": "biennial",
      "m": 4,
      "d": 1,
      "note": "Biennial report, $25 online ($30 paper), filing window Jan 1 - Apr 1 of odd-numbered years."
    },
    "NH": {
      "name": "New Hampshire",
      "fee": 100,
      "kind": "fixed",
      "m": 4,
      "d": 1,
      "note": "Annual report, $100, due April 1."
    },
    "NJ": {
      "name": "New Jersey",
      "fee": 75,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $75, due by the end of your anniversary month."
    },
    "NM": {
      "name": "New Mexico",
      "fee": 0,
      "kind": "none",
      "note": "No annual report or fee for LLCs \u2014 one reason founders form here."
    },
    "NV": {
      "name": "Nevada",
      "fee": 350,
      "kind": "anniv",
      "d": 99,
      "note": "Annual list ($150) + state business license ($200), due by the end of your anniversary month."
    },
    "NY": {
      "name": "New York",
      "fee": 9,
      "kind": "biennial",
      "m": 12,
      "d": 31,
      "note": "Biennial statement, $9, due in your formation anniversary month every two years. The annual filing-fee form (IT-204-LL) is separate and income-based."
    },
    "OH": {
      "name": "Ohio",
      "fee": 0,
      "kind": "none",
      "note": "No annual report or fee for LLCs."
    },
    "OK": {
      "name": "Oklahoma",
      "fee": 25,
      "kind": "anniv",
      "d": 99,
      "note": "Annual certificate, $25, due by your formation anniversary date."
    },
    "OR": {
      "name": "Oregon",
      "fee": 100,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $100, due by your formation anniversary date."
    },
    "PA": {
      "name": "Pennsylvania",
      "fee": 7,
      "kind": "fixed",
      "m": 9,
      "d": 30,
      "note": "Annual report, $7, due September 30 for LLCs (new requirement, phased in from 2025)."
    },
    "RI": {
      "name": "Rhode Island",
      "fee": 50,
      "kind": "fixed",
      "m": 5,
      "d": 1,
      "note": "Annual report, $50, filing window Feb 1 - May 1; late penalty after May 31. Separately, RI levies a $400 minimum annual tax on LLCs via the Division of Taxation."
    },
    "SC": {
      "name": "South Carolina",
      "fee": 0,
      "kind": "none",
      "note": "No annual report for LLCs unless taxed as a corporation."
    },
    "SD": {
      "name": "South Dakota",
      "fee": 55,
      "kind": "anniv",
      "d": 1,
      "note": "Annual report, $55 online ($70 paper \u2014 raised July 2025), due the 1st day of your anniversary month."
    },
    "TN": {
      "name": "Tennessee",
      "fee": 300,
      "kind": "fy",
      "d": 1,
      "note": "Annual report, $300 minimum (covers up to 6 members; +$50 per additional member, max $3,000), due the 1st day of the 4th month after fiscal year end. Franchise & excise tax is separate."
    },
    "TX": {
      "name": "Texas",
      "fee": 0,
      "kind": "fixed",
      "m": 5,
      "d": 15,
      "note": "Due May 15. Under the $2.65M revenue threshold for 2026 and 2027 reports ($2.47M for 2024 and 2025) you owe $0 and file only the Public Information Report. The No Tax Due Report was discontinued starting with report year 2024. Missing the PIR still forfeits your entity."
    },
    "UT": {
      "name": "Utah",
      "fee": 18,
      "kind": "anniv",
      "d": 99,
      "note": "Annual renewal, $18, due by the end of your anniversary month."
    },
    "VA": {
      "name": "Virginia",
      "fee": 50,
      "kind": "anniv",
      "d": 99,
      "note": "Annual registration fee, $50, due by the last day of your anniversary month."
    },
    "VT": {
      "name": "Vermont",
      "fee": 45,
      "kind": "fixed",
      "m": 3,
      "d": 31,
      "note": "Annual report, $45, due within 3 months of fiscal year end (Mar 31 for calendar-year filers)."
    },
    "WA": {
      "name": "Washington",
      "fee": 70,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $70, due by the end of your anniversary month; can be filed up to 180 days early."
    },
    "WI": {
      "name": "Wisconsin",
      "fee": 25,
      "kind": "anniv",
      "d": 99,
      "note": "Annual report, $25, due at the end of the calendar quarter of your formation anniversary."
    },
    "WV": {
      "name": "West Virginia",
      "fee": 25,
      "kind": "fixed",
      "m": 7,
      "d": 1,
      "note": "Annual report, $25, due July 1."
    },
    "WY": {
      "name": "Wyoming",
      "fee": 60,
      "kind": "anniv",
      "d": 1,
      "note": "Annual report, $60 minimum (license tax based on in-state assets), due the 1st day of your anniversary month."
    }
  },
  "corp_overrides": {
    "AZ": {
      "fee": 45,
      "kind": "anniv",
      "d": 99,
      "note": "Corporations file an annual report, $45, on the ACC-assigned due date \u2014 check your exact date on your entity record at ecorp.azcc.gov (shown here as your anniversary month). LLCs file nothing."
    },
    "CA": {
      "fee": 825,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Corporations: $800 minimum franchise tax (due Apr 15) plus a $25 Statement of Information every year (LLC SOI is biennial). New corporations are exempt from the minimum tax in year one."
    },
    "CT": {
      "fee": 150,
      "kind": "anniv",
      "d": 99,
      "note": "Corporations: annual report $150, due by the last day of your incorporation anniversary month (LLCs: $80 by Mar 31)."
    },
    "DE": {
      "fee": 225,
      "kind": "fixed",
      "m": 3,
      "d": 1,
      "note": "Corporations: annual report ($50) + franchise tax ($175 minimum, authorized-shares method), due March 1. Late: $200 + 1.5%/month."
    },
    "FL": {
      "fee": 150,
      "kind": "fixed",
      "m": 5,
      "d": 1,
      "note": "Corporations: annual report $150, due May 1; $400 late penalty."
    },
    "IA": {
      "fee": 60,
      "kind": "biennial",
      "m": 4,
      "d": 1,
      "note": "Corporations: biennial report $60, window Jan 1 - Apr 1 of EVEN-numbered years (LLCs: $30, odd years)."
    },
    "MA": {
      "fee": 110,
      "kind": "fixed",
      "m": 3,
      "d": 15,
      "note": "Corporations: annual report $110 electronic ($125 paper), due within 2.5 months of fiscal year end (Mar 15 for calendar-year filers). LLCs pay $500 by their anniversary date."
    },
    "MI": {
      "fee": 25,
      "kind": "fixed",
      "m": 5,
      "d": 15,
      "note": "Corporations: annual report $25, due May 15 (LLCs: Feb 15)."
    },
    "MO": {
      "fee": 20,
      "kind": "anniv",
      "d": 99,
      "note": "Corporations: annual registration report, $20 online ($45 paper), due in your incorporation anniversary month. LLCs file nothing."
    },
    "MS": {
      "fee": 25,
      "kind": "fixed",
      "m": 4,
      "d": 15,
      "note": "Corporations: annual report $25, due Apr 15 (the LLC report is free)."
    },
    "NC": {
      "fee": 21,
      "kind": "fy",
      "d": 15,
      "note": "Corporations: annual report $21 online ($25 paper), due the 15th day of the 4th month after fiscal year end (LLCs: $200, Apr 15)."
    },
    "ND": {
      "fee": 25,
      "kind": "fixed",
      "m": 8,
      "d": 1,
      "note": "Corporations: annual report $25, due August 1 (LLCs: $50, Nov 15)."
    },
    "NE": {
      "fee": 26,
      "kind": "biennial",
      "m": 3,
      "d": 1,
      "note": "Corporations: biennial occupation tax, $26 minimum (scales with paid-up capital), due Mar 1 of EVEN-numbered years (LLCs: odd years)."
    },
    "NM": {
      "fee": 25,
      "kind": "biennial",
      "m": 4,
      "d": 15,
      "note": "Corporations: biennial report $25, due the 15th day of the 4th month after taxable year end (Apr 15 calendar-year); $200 late penalty. LLCs file nothing."
    },
    "NV": {
      "fee": 650,
      "kind": "anniv",
      "d": 99,
      "note": "Corporations: annual list ($150 minimum \u2014 scales with authorized stock) + state business license ($500), due by the end of your anniversary month."
    },
    "OK": {
      "fee": 0,
      "kind": "none",
      "note": "Domestic corporations owe no recurring SOS filing \u2014 the franchise tax was eliminated for 2024+. (LLCs still file the $25 annual certificate.)"
    },
    "PA": {
      "fee": 7,
      "kind": "fixed",
      "m": 6,
      "d": 30,
      "note": "Corporations: annual report $7, due June 30 (LLCs: Sep 30)."
    },
    "SC": {
      "fee": 25,
      "kind": "fy",
      "d": 15,
      "note": "Corporations: annual report filed with the DOR as part of the corporate return \u2014 minimum $25 license fee, due the 15th day of the 4th month after tax year end. LLCs file nothing."
    },
    "TN": {
      "fee": 20,
      "kind": "fy",
      "d": 1,
      "note": "Corporations: annual report $20, due the 1st day of the 4th month after fiscal year end (LLCs: $300 minimum). Franchise & excise tax ($100 minimum) is separate and hits both."
    },
    "VT": {
      "fee": 60,
      "kind": "fixed",
      "m": 3,
      "d": 15,
      "note": "Corporations: annual report $60, due within 2.5 months of fiscal year end (Mar 15 for calendar-year filers). LLCs: $45, 3 months."
    }
  }
}