{
  "_note": "Fees copied from data/comparator-fees.json + data/annual-fees.json on 2026-10-01. Privacy, court, processing, income tax, and foreign-qualification fees are null unless an official state page was fetched this session. 2026-10-03 review: FL annual $138.75 (not $138), LA annual $35 from 2026-10-01, NV five-year counts four renewals because the $436 filing includes the first annual list and business license.",
  "as_of": "2026-10-01",
  "vv_llc_filing_usd": 123.75,
  "vv_ra_per_year_usd": 74.25,
  "day_one_bundle_usd": 222,
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "slug": "alabama",
      "filing_fee_usd": 236,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "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.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 236,
      "sos_href": "https://www.sos.alabama.gov/business-entities",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.sos.alabama.gov/business-entities"
      ]
    },
    {
      "code": "AK",
      "name": "Alaska",
      "slug": "alaska",
      "filing_fee_usd": 250,
      "annual_fee_usd": 100,
      "annual_kind": "biennial",
      "annual_label": "Biennial report, $100, due January 2 every two years.",
      "five_year_annual_usd": 200,
      "five_year_total_usd": 450,
      "sos_href": "https://www.commerce.alaska.gov/web/cbpl/corporations.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.commerce.alaska.gov/web/cbpl/corporations.aspx"
      ]
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "slug": "arizona",
      "filing_fee_usd": 85,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "No annual report or fee for LLCs.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 85,
      "sos_href": "https://arizonabusinesscenter.azcc.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 150,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://arizonabusinesscenter.azcc.gov/",
        "https://azcc.gov/docs/default-source/corps-files/fee-schedules/fee-schedule-llcs.pdf"
      ]
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "slug": "arkansas",
      "filing_fee_usd": 45,
      "annual_fee_usd": 150,
      "annual_kind": "fixed",
      "annual_label": "Franchise tax, $150 flat for LLCs, due May 1.",
      "five_year_annual_usd": 750,
      "five_year_total_usd": 795,
      "sos_href": "https://www.sos.arkansas.gov/business-commercial-services-bcs",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.sos.arkansas.gov/business-commercial-services-bcs"
      ]
    },
    {
      "code": "CA",
      "name": "California",
      "slug": "california",
      "filing_fee_usd": 70,
      "annual_fee_usd": 800,
      "annual_kind": "fixed",
      "annual_label": "$800 minimum franchise tax. Existence on Jan 1 triggers the year — no proration; payment due Apr 15. Statement of Information ($20) is separate, every two years.",
      "five_year_annual_usd": 4000,
      "five_year_total_usd": 4070,
      "sos_href": "https://bizfileonline.sos.ca.gov/",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": null,
      "time_to_form": null,
      "income_tax_note": "California LLCs owe $800 to the Franchise Tax Board every year, even at $0 income.",
      "foreign_qual_fee_usd": 70,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://bizfileonline.sos.ca.gov/",
        "https://bpd.cdn.sos.ca.gov/llc/forms/llc-1.pdf",
        "https://www.sos.ca.gov/business-programs/business-entities/forms/limited-liability-companies-foreign-out-state-or-out-country",
        "https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html"
      ]
    },
    {
      "code": "CO",
      "name": "Colorado",
      "slug": "colorado",
      "filing_fee_usd": 50,
      "annual_fee_usd": 25,
      "annual_kind": "anniv",
      "annual_label": "Periodic report, $25 (raised from $10 in July 2024), due in the three-month window around your anniversary month.",
      "five_year_annual_usd": 125,
      "five_year_total_usd": 175,
      "sos_href": "https://www.sos.state.co.us/pubs/business/businessHome.html",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 100,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.sos.state.co.us/pubs/business/businessHome.html",
        "https://www.sos.state.co.us/pubs/info_center/fees/business.html"
      ]
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "slug": "connecticut",
      "filing_fee_usd": 120,
      "annual_fee_usd": 80,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $80, due March 31.",
      "five_year_annual_usd": 400,
      "five_year_total_usd": 520,
      "sos_href": "https://service.ct.gov/business/s/onlinebusinesssearch",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://service.ct.gov/business/s/onlinebusinesssearch"
      ]
    },
    {
      "code": "DE",
      "name": "Delaware",
      "slug": "delaware",
      "filing_fee_usd": 110,
      "annual_fee_usd": 400,
      "annual_kind": "fixed",
      "annual_label": "LLC annual tax, $400, due June 1. No annual report for LLCs. Late: $200 penalty + 1.5%/month.",
      "five_year_annual_usd": 2000,
      "five_year_total_usd": 2110,
      "sos_href": "https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": "Dedicated business court: yes (Delaware Court of Chancery)",
      "time_to_form": null,
      "income_tax_note": "Delaware LLCs pay a $400 annual tax due June 1 and do not file an annual report.",
      "foreign_qual_fee_usd": 200,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax",
        "https://corpfiles.delaware.gov/LLC_Forms/LLC%20Formation.pdf",
        "https://corp.delaware.gov/alt-entitytaxinstructions/",
        "https://corp.delaware.gov/Fee_Schedule/AugustFee2026.pdf",
        "https://courts.delaware.gov/chancery/"
      ]
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "slug": "district-of-columbia",
      "filing_fee_usd": 99,
      "annual_fee_usd": 300,
      "annual_kind": "biennial",
      "annual_label": "Biennial report, $300, due April 1 every two years.",
      "five_year_annual_usd": 600,
      "five_year_total_usd": 699,
      "sos_href": "https://boss.dc.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://boss.dc.gov/"
      ]
    },
    {
      "code": "FL",
      "name": "Florida",
      "slug": "florida",
      "filing_fee_usd": 125,
      "annual_fee_usd": 138.75,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $138.75, due May 1. Filing late adds a $400 fee.",
      "five_year_annual_usd": 693.75,
      "five_year_total_usd": 818.75,
      "sos_href": "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/",
      "privacy": "Members/managers listed on public formation filing: optional",
      "court": null,
      "time_to_form": null,
      "income_tax_note": "Florida does not impose a personal income tax.",
      "foreign_qual_fee_usd": 125,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://dos.fl.gov/sunbiz/manage-business/efile/annual-report/",
        "https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0600-0699/0605/Sections/0605.0201.html",
        "https://dos.fl.gov/sunbiz/forms/fees/llc-fees/",
        "https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466"
      ]
    },
    {
      "code": "GA",
      "name": "Georgia",
      "slug": "georgia",
      "filing_fee_usd": 110,
      "annual_fee_usd": 60,
      "annual_kind": "fixed",
      "annual_label": "Annual registration, $60 ($50 fee + $10 service charge, verified 2026-09-22), due April 1; $25 late penalty.",
      "five_year_annual_usd": 300,
      "five_year_total_usd": 410,
      "sos_href": "https://ecorp.sos.ga.gov/",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 235,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://ecorp.sos.ga.gov/",
        "https://sos.ga.gov/sites/default/files/forms/Filing%20Template%20-%20Articles%20of%20Organization%20for%20LLC%20%28CD%20030%29.pdf",
        "https://sos.ga.gov/how-to-guide/how-to-guide-register-foreign-entity"
      ]
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "slug": "hawaii",
      "filing_fee_usd": 51,
      "annual_fee_usd": 15,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $15, due in the calendar quarter of your formation anniversary.",
      "five_year_annual_usd": 75,
      "five_year_total_usd": 126,
      "sos_href": "https://hbe.ehawaii.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://hbe.ehawaii.gov/"
      ]
    },
    {
      "code": "ID",
      "name": "Idaho",
      "slug": "idaho",
      "filing_fee_usd": 103,
      "annual_fee_usd": 0,
      "annual_kind": "anniv",
      "annual_label": "Annual report required by the end of your anniversary month — no fee.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 103,
      "sos_href": "https://sosbiz.idaho.gov/search/business",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sosbiz.idaho.gov/search/business"
      ]
    },
    {
      "code": "IL",
      "name": "Illinois",
      "slug": "illinois",
      "filing_fee_usd": 153,
      "annual_fee_usd": 75,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $75, due before the 1st of your anniversary month.",
      "five_year_annual_usd": 375,
      "five_year_total_usd": 528,
      "sos_href": "https://www.ilsos.gov/departments/business_services/home.html",
      "privacy": "Members/managers listed on public formation filing: yes",
      "court": null,
      "time_to_form": "Standard processing: 10 business days",
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.ilsos.gov/departments/business_services/home.html",
        "https://www.ilsos.gov/departments/business_services/organization/llc_instructions.html"
      ]
    },
    {
      "code": "IN",
      "name": "Indiana",
      "slug": "indiana",
      "filing_fee_usd": 97,
      "annual_fee_usd": 32,
      "annual_kind": "biennial",
      "annual_label": "Biennial report, $32 online, due in your anniversary month every two years.",
      "five_year_annual_usd": 64,
      "five_year_total_usd": 161,
      "sos_href": "https://inbiz.in.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://inbiz.in.gov/"
      ]
    },
    {
      "code": "IA",
      "name": "Iowa",
      "slug": "iowa",
      "filing_fee_usd": 50,
      "annual_fee_usd": 30,
      "annual_kind": "biennial",
      "annual_label": "Biennial report, $30 online, due April 1 of odd-numbered years.",
      "five_year_annual_usd": 60,
      "five_year_total_usd": 110,
      "sos_href": "https://sos.iowa.gov/search/business/search.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sos.iowa.gov/search/business/search.aspx"
      ]
    },
    {
      "code": "KS",
      "name": "Kansas",
      "slug": "kansas",
      "filing_fee_usd": 85,
      "annual_fee_usd": 90,
      "annual_kind": "biennial",
      "annual_label": "Biennial information report since 2024, $90 online ($110 paper), due Apr 15 of the reporting year — odd-year formations file in odd years, even-year in even years.",
      "five_year_annual_usd": 180,
      "five_year_total_usd": 265,
      "sos_href": "https://www.kansas.gov/businesscenter/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.kansas.gov/businesscenter/"
      ]
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "slug": "kentucky",
      "filing_fee_usd": 40,
      "annual_fee_usd": 15,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $15, due June 30.",
      "five_year_annual_usd": 75,
      "five_year_total_usd": 115,
      "sos_href": "https://sos.ky.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sos.ky.gov/"
      ]
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "slug": "louisiana",
      "filing_fee_usd": 105,
      "annual_fee_usd": 35,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $35 since October 1, 2026 (it was $30), due on your formation anniversary date; you can file in the 30 days before.",
      "five_year_annual_usd": 175,
      "five_year_total_usd": 280,
      "sos_href": "https://coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://coraweb.sos.la.gov/commercialsearch/commercialsearch.aspx"
      ]
    },
    {
      "code": "ME",
      "name": "Maine",
      "slug": "maine",
      "filing_fee_usd": 178,
      "annual_fee_usd": 85,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $85, due June 1.",
      "five_year_annual_usd": 425,
      "five_year_total_usd": 603,
      "sos_href": "https://www.maine.gov/sos/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.maine.gov/sos/"
      ]
    },
    {
      "code": "MD",
      "name": "Maryland",
      "slug": "maryland",
      "filing_fee_usd": 155,
      "annual_fee_usd": 300,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $300, due April 15.",
      "five_year_annual_usd": 1500,
      "five_year_total_usd": 1655,
      "sos_href": "https://egov.maryland.gov/BusinessExpress/EntitySearch",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://egov.maryland.gov/BusinessExpress/EntitySearch"
      ]
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "slug": "massachusetts",
      "filing_fee_usd": 520,
      "annual_fee_usd": 500,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $500, due by your formation anniversary date. Highest LLC annual fee in the country.",
      "five_year_annual_usd": 2500,
      "five_year_total_usd": 3020,
      "sos_href": "https://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx"
      ]
    },
    {
      "code": "MI",
      "name": "Michigan",
      "slug": "michigan",
      "filing_fee_usd": 50,
      "annual_fee_usd": 25,
      "annual_kind": "fixed",
      "annual_label": "Annual statement, $25, due February 15.",
      "five_year_annual_usd": 125,
      "five_year_total_usd": 175,
      "sos_href": "https://mibusinessregistry.lara.state.mi.us/search",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://mibusinessregistry.lara.state.mi.us/search"
      ]
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "slug": "minnesota",
      "filing_fee_usd": 155,
      "annual_fee_usd": 0,
      "annual_kind": "fixed",
      "annual_label": "Annual renewal required by December 31 — no fee if filed on time.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 155,
      "sos_href": "https://mblsportal.sos.state.mn.us/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://mblsportal.sos.state.mn.us/"
      ]
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "slug": "mississippi",
      "filing_fee_usd": 53,
      "annual_fee_usd": 0,
      "annual_kind": "fixed",
      "annual_label": "Annual report required by April 15 — no fee for domestic LLCs.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 53,
      "sos_href": "https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx"
      ]
    },
    {
      "code": "MO",
      "name": "Missouri",
      "slug": "missouri",
      "filing_fee_usd": 51,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "No annual report or fee for LLCs.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 51,
      "sos_href": "https://bsd.sos.mo.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://bsd.sos.mo.gov/"
      ]
    },
    {
      "code": "MT",
      "name": "Montana",
      "slug": "montana",
      "filing_fee_usd": 35,
      "annual_fee_usd": 0,
      "annual_kind": "fixed",
      "annual_label": "Annual report due April 15 — fee currently waived by the Secretary of State when filed on time; $35 if late. The waiver is announced season by season.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 35,
      "sos_href": "https://biz.sosmt.gov/search/business",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://biz.sosmt.gov/search/business"
      ]
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "slug": "nebraska",
      "filing_fee_usd": 103,
      "annual_fee_usd": 25,
      "annual_kind": "biennial",
      "annual_label": "Biennial report, $25 online ($30 paper), filing window Jan 1 - Apr 1 of odd-numbered years.",
      "five_year_annual_usd": 50,
      "five_year_total_usd": 153,
      "sos_href": "https://sos.nebraska.gov/business-services/corporate-and-business",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sos.nebraska.gov/business-services/corporate-and-business"
      ]
    },
    {
      "code": "NV",
      "name": "Nevada",
      "slug": "nevada",
      "filing_fee_usd": 436,
      "annual_fee_usd": 350,
      "annual_kind": "anniv",
      "annual_label": "The $436 filing fee already covers the first annual list ($150) and state business license ($200). After that, $350 a year, due by the end of your anniversary month.",
      "five_year_annual_usd": 1400,
      "five_year_total_usd": 1836,
      "sos_href": "https://www.nvsilverflume.gov/",
      "privacy": "Members/managers listed on public formation filing: yes",
      "court": null,
      "time_to_form": null,
      "income_tax_note": "Nevada does not impose a state income tax on individuals.",
      "foreign_qual_fee_usd": 75,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.nvsilverflume.gov/",
        "https://www.leg.state.nv.us/NRS/NRS-086.html",
        "https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada/",
        "https://www.nvsos.gov/sos/home/showpublisheddocument?id=1047"
      ]
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "slug": "new-hampshire",
      "filing_fee_usd": 102,
      "annual_fee_usd": 100,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $100, due April 1.",
      "five_year_annual_usd": 500,
      "five_year_total_usd": 602,
      "sos_href": "https://quickstart.sos.nh.gov/online/Account/LandingPage",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://quickstart.sos.nh.gov/online/Account/LandingPage"
      ]
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "slug": "new-jersey",
      "filing_fee_usd": 129,
      "annual_fee_usd": 75,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $75, due by the end of your anniversary month.",
      "five_year_annual_usd": 375,
      "five_year_total_usd": 504,
      "sos_href": "https://www.njportal.com/DOR/BusinessRecords/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.njportal.com/DOR/BusinessRecords/"
      ]
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "slug": "new-mexico",
      "filing_fee_usd": 51,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "No annual report or fee for LLCs — one reason founders form here.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 51,
      "sos_href": "https://enterprise.sos.nm.gov/",
      "privacy": "Members/managers listed on public formation filing: optional",
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://enterprise.sos.nm.gov/",
        "https://enterprise.sos.nm.gov/api/report/GetImageByNum/167162124243105211063161242246181072183177236188"
      ]
    },
    {
      "code": "NY",
      "name": "New York",
      "slug": "new-york",
      "filing_fee_usd": 205,
      "annual_fee_usd": 9,
      "annual_kind": "biennial",
      "annual_label": "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.",
      "five_year_annual_usd": 18,
      "five_year_total_usd": 223,
      "sos_href": "https://apps.dos.ny.gov/publicInquiry/",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 250,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://apps.dos.ny.gov/publicInquiry/",
        "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0",
        "https://dos.ny.gov/forming-limited-liability-company-new-york",
        "https://dos.ny.gov/fee-schedules",
        "https://dos.ny.gov/application-authority-foreign-limited-liability-companies"
      ]
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "slug": "north-carolina",
      "filing_fee_usd": 128,
      "annual_fee_usd": 200,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $200 for LLCs, due April 15.",
      "five_year_annual_usd": 1000,
      "five_year_total_usd": 1128,
      "sos_href": "https://www.sosnc.gov/online_services/search/by_title/_Business_Registration",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 250,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.sosnc.gov/online_services/search/by_title/_Business_Registration",
        "https://www.sosnc.gov/manual/launching_a_business/limited_liability_company_requirements",
        "https://www.sosnc.gov/fees/by_title/_Business_Registration_limited_liability_companies"
      ]
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "slug": "north-dakota",
      "filing_fee_usd": 135,
      "annual_fee_usd": 50,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $50, due November 15.",
      "five_year_annual_usd": 250,
      "five_year_total_usd": 385,
      "sos_href": "https://firststop.sos.nd.gov/search/business",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://firststop.sos.nd.gov/search/business"
      ]
    },
    {
      "code": "OH",
      "name": "Ohio",
      "slug": "ohio",
      "filing_fee_usd": 99,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "No annual report or fee for LLCs.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 99,
      "sos_href": "https://businesssearch.ohiosos.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://businesssearch.ohiosos.gov/"
      ]
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "slug": "oklahoma",
      "filing_fee_usd": 104,
      "annual_fee_usd": 25,
      "annual_kind": "anniv",
      "annual_label": "Annual certificate, $25, due by your formation anniversary date.",
      "five_year_annual_usd": 125,
      "five_year_total_usd": 229,
      "sos_href": "https://www.sos.ok.gov/business/default.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.sos.ok.gov/business/default.aspx"
      ]
    },
    {
      "code": "OR",
      "name": "Oregon",
      "slug": "oregon",
      "filing_fee_usd": 100,
      "annual_fee_usd": 100,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $100, due by your formation anniversary date.",
      "five_year_annual_usd": 500,
      "five_year_total_usd": 600,
      "sos_href": "https://sos.oregon.gov/business/Pages/find.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sos.oregon.gov/business/Pages/find.aspx"
      ]
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "slug": "pennsylvania",
      "filing_fee_usd": 125,
      "annual_fee_usd": 7,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $7, due September 30 for LLCs (new requirement, phased in from 2025).",
      "five_year_annual_usd": 35,
      "five_year_total_usd": 160,
      "sos_href": "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": 250,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports",
        "https://www.pa.gov/agencies/dos/programs/business/fees-and-payments"
      ]
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "slug": "rhode-island",
      "filing_fee_usd": 156,
      "annual_fee_usd": 50,
      "annual_kind": "fixed",
      "annual_label": "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.",
      "five_year_annual_usd": 250,
      "five_year_total_usd": 406,
      "sos_href": "https://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx"
      ]
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "slug": "south-carolina",
      "filing_fee_usd": 125,
      "annual_fee_usd": 0,
      "annual_kind": "none",
      "annual_label": "No annual report for LLCs unless taxed as a corporation.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 125,
      "sos_href": "https://businessfilings.sc.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://businessfilings.sc.gov/"
      ]
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "slug": "south-dakota",
      "filing_fee_usd": 153,
      "annual_fee_usd": 55,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $55 online ($70 paper — raised July 2025), due the 1st day of your anniversary month.",
      "five_year_annual_usd": 275,
      "five_year_total_usd": 428,
      "sos_href": "https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": "South Dakota does not impose a personal or corporate income tax.",
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx",
        "https://dor.sd.gov/individuals/taxes/",
        "https://dor.sd.gov/businesses/taxes/"
      ]
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "slug": "tennessee",
      "filing_fee_usd": 307,
      "annual_fee_usd": 300,
      "annual_kind": "fy",
      "annual_label": "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.",
      "five_year_annual_usd": 1500,
      "five_year_total_usd": 1807,
      "sos_href": "https://tncab.tnsos.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": "Tennessee LLCs must register for and pay franchise and excise taxes; the minimum franchise tax is $100.",
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://tncab.tnsos.gov/",
        "https://www.tn.gov/revenue/taxes/franchise---excise-tax.html"
      ]
    },
    {
      "code": "TX",
      "name": "Texas",
      "slug": "texas",
      "filing_fee_usd": 300,
      "annual_fee_usd": 0,
      "annual_kind": "fixed",
      "annual_label": "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.",
      "five_year_annual_usd": 0,
      "five_year_total_usd": 300,
      "sos_href": "https://comptroller.texas.gov/taxes/franchise/",
      "privacy": "Members/managers listed on public formation filing: yes",
      "court": "Dedicated business court: yes (Texas Business Court)",
      "time_to_form": null,
      "income_tax_note": "Texas does not levy a personal income tax.",
      "foreign_qual_fee_usd": 750,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://comptroller.texas.gov/taxes/franchise/",
        "https://www.sos.state.tx.us/corp/instructions/205.shtml",
        "https://www.sos.state.tx.us/corp/instructions/304.shtml",
        "https://www.txcourts.gov/businesscourt/",
        "https://comptroller.texas.gov/economy/fiscal-notes/archive/2023/dec/proptax.php"
      ]
    },
    {
      "code": "UT",
      "name": "Utah",
      "slug": "utah",
      "filing_fee_usd": 59,
      "annual_fee_usd": 18,
      "annual_kind": "anniv",
      "annual_label": "Annual renewal, $18, due by the end of your anniversary month.",
      "five_year_annual_usd": 90,
      "five_year_total_usd": 149,
      "sos_href": "https://businessregistration.utah.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://businessregistration.utah.gov/"
      ]
    },
    {
      "code": "VT",
      "name": "Vermont",
      "slug": "vermont",
      "filing_fee_usd": 155,
      "annual_fee_usd": 45,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $45, due within 3 months of fiscal year end (Mar 31 for calendar-year filers).",
      "five_year_annual_usd": 225,
      "five_year_total_usd": 380,
      "sos_href": "https://bizfilings.vermont.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://bizfilings.vermont.gov/"
      ]
    },
    {
      "code": "VA",
      "name": "Virginia",
      "slug": "virginia",
      "filing_fee_usd": 100,
      "annual_fee_usd": 50,
      "annual_kind": "anniv",
      "annual_label": "Annual registration fee, $50, due by the last day of your anniversary month.",
      "five_year_annual_usd": 250,
      "five_year_total_usd": 350,
      "sos_href": "https://cis.scc.virginia.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://cis.scc.virginia.gov/"
      ]
    },
    {
      "code": "WA",
      "name": "Washington",
      "slug": "washington",
      "filing_fee_usd": 200,
      "annual_fee_usd": 70,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $70, due by the end of your anniversary month; can be filed up to 180 days early.",
      "five_year_annual_usd": 350,
      "five_year_total_usd": 550,
      "sos_href": "https://ccfs.sos.wa.gov/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": "Washington does not currently have an individual income tax; a 9.9% tax on adjusted gross income over $1 million begins January 1, 2028.",
      "foreign_qual_fee_usd": 180,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://ccfs.sos.wa.gov/",
        "https://dor.wa.gov/income-tax",
        "https://www.sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page"
      ]
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "slug": "west-virginia",
      "filing_fee_usd": 130,
      "annual_fee_usd": 25,
      "annual_kind": "fixed",
      "annual_label": "Annual report, $25, due July 1.",
      "five_year_annual_usd": 125,
      "five_year_total_usd": 255,
      "sos_href": "https://apps.sos.wv.gov/business/corporations/",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://apps.sos.wv.gov/business/corporations/"
      ]
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "slug": "wisconsin",
      "filing_fee_usd": 130,
      "annual_fee_usd": 25,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $25, due at the end of the calendar quarter of your formation anniversary.",
      "five_year_annual_usd": 125,
      "five_year_total_usd": 255,
      "sos_href": "https://apps.dfi.wi.gov/apps/corpsearch/search.aspx",
      "privacy": null,
      "court": null,
      "time_to_form": null,
      "income_tax_note": null,
      "foreign_qual_fee_usd": null,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://apps.dfi.wi.gov/apps/corpsearch/search.aspx"
      ]
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "slug": "wyoming",
      "filing_fee_usd": 103,
      "annual_fee_usd": 60,
      "annual_kind": "anniv",
      "annual_label": "Annual report, $60 minimum (license tax based on in-state assets), due the 1st day of your anniversary month.",
      "five_year_annual_usd": 300,
      "five_year_total_usd": 403,
      "sos_href": "https://wyobiz.wyo.gov/Business/FilingSearch.aspx",
      "privacy": "Members/managers listed on public formation filing: no",
      "court": null,
      "time_to_form": null,
      "income_tax_note": "Wyoming does not have an individual or corporate income tax.",
      "foreign_qual_fee_usd": 150,
      "has_ra_page": true,
      "has_name_search_page": true,
      "sources": [
        "https://wyobiz.wyo.gov/Business/FilingSearch.aspx",
        "https://sos.wyo.gov/forms/business/llc/llc-articlesorganization.pdf",
        "https://sos.wyo.gov/Business/docs/BusinessFees.pdf",
        "https://www.wyo.gov/about-wyoming"
      ]
    }
  ]
}