add foreign qualification fee reference: all 50 states, one-time vs annual, wizard pricing guidance

docs/foreign-qualification-fees.md

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+# Foreign LLC/Corp Qualification Fees by State
+
+One-time filing fees + annual requirements for foreign entity registration.
+Used by the new carrier wizard to estimate costs when forming in Wyoming.
+
+## Initial Filing Fees (One-Time)
+
+| State | Fee | State | Fee | State | Fee |
+|-------|-----|-------|-----|-------|-----|
+| AL | $150 | KY | $90 | ND | $135 |
+| AK | $350 | LA | $150 | OH | $99 |
+| AZ | $150 | ME | $250 | OK | $300 |
+| AR | $300 | MD | $100 | OR | $275 |
+| CA | $135 | MA | $500 | PA | $250 |
+| CO | $100 | MI | $50 | RI | $150 |
+| CT | $120 | MN | $205 | SC | $110 |
+| DE | $200 | MS | $250 | SD | $765 |
+| FL | $125 | MO | $50 | TN | $20 |
+| GA | $225 | MT | $70 | TX | $750 |
+| HI | $50 | NE | $120 | UT | $70 |
+| ID | $120 | NV | $75 | VT | $125 |
+| IL | $150 | NH | $100 | VA | $100 |
+| IN | $125 | NJ | $125 | WA | $200 |
+| IA | $100 | NM | $100 | DC | $220 |
+| KS | $165 | NY | $250 | WV | $150 |
+|    |      | NC | $250 | WI | $100 |
+|    |      |    |      | WY | $100 |
+
+**Average:** $186
+**Cheapest:** TN ($20), HI/MI/MO ($50)
+**Most expensive:** SD ($765), TX ($750), MA ($500)
+
+## Annual Requirements
+
+**States with NO annual report for foreign entities:**
+- Arizona
+- New Mexico
+
+**States with notable annual costs:**
+- California: $800/yr franchise tax (regardless of revenue) + $20 annual report
+- Texas: ~$0 (no franchise tax for <$2.47M revenue, public info report due May 15)
+- New York: Biennial report (every 2 years), $9
+- Delaware: $300/yr annual franchise tax for foreign entities
+- Massachusetts: $500 annual report
+
+**Most states:** $50-$200/yr annual report fee
+
+## Key Takeaways for the Wizard
+
+1. **Wyoming formation + foreign qual** total cost depends heavily on operating state:
+   - WY ($50 formation) + CA foreign qual ($135 + $800/yr) = expensive ongoing
+   - WY ($50) + TX foreign qual ($750 one-time, ~$0/yr) = expensive upfront, cheap ongoing
+   - WY ($50) + FL foreign qual ($125 + ~$139/yr) = moderate
+   - WY ($50) + most states ($100-200 + $50-200/yr) = reasonable
+
+2. **Don't recommend Wyoming for CA-based carriers** unless they understand the $800/yr CA franchise tax
+3. **Best states for WY foreign qual:** states with low filing fee AND low annual cost (TN, MO, HI, MI, UT, MT, NV)
+4. **Worst states for WY foreign qual:** CA ($800/yr), MA ($500), SD ($765 filing), TX ($750 filing)
+
+## Our Pricing
+
+- Foreign Qualification filing: $149 (our service fee)
+- Registered Agent per state: $99/yr
+- Total to carrier: $149 + state fee + $99/yr RA per state