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Includes: API (Express/TypeScript), Astro site, Python workers, document generators, FCC compliance tools, Canada CRTC formation, Ansible infrastructure, and deployment scripts. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
407 lines
18 KiB
Markdown
407 lines
18 KiB
Markdown
# Complete LLC Annual Maintenance Costs by State (2026)
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> **Purpose:** Comprehensive reference of ALL mandatory state-level fees to maintain an LLC in good standing.
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> Goes beyond "annual report fees" to include franchise taxes, business licenses, privilege taxes,
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> personal property returns, and other hidden/stacked fees.
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>
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> **Sources:** LLC University (2026 data), individual state SOS/DoR websites, CA FTB, TX Comptroller,
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> NV Secretary of State SilverFlume, MD SDAT, TN Secretary of State.
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>
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> **Last updated:** 2026-04-01
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---
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## Master Fee Table
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All amounts in USD. "Effective Annual" normalizes biennial fees to per-year equivalents.
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"Total Annual (min)" is the minimum a single-member LLC with no revenue pays per year.
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| State | Annual Report / Filing Fee | Franchise Tax | Business License | Other Mandatory Fees | Total Annual (min) | Due Date | Form Name |
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|-------|---------------------------|---------------|-----------------|---------------------|-------------------|----------|-----------|
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| **AL** | $0 (included in BPT) | $0 | $0 | Business Privilege Tax: **$50 min** (based on net worth; max $15,000) | **$50** | Apr 15 | Business Privilege Tax Return |
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| **AK** | **$100** (biennial) | $0 | $0 | $0 | **$50/yr** | Jan 2 (even years) | Biennial Report |
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| **AZ** | **$0** | $0 | $0 | $0 | **$0** | N/A | N/A (no report required) |
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| **AR** | $0 (combined) | **$150** | $0 | $0 | **$150** | May 1 | Franchise Tax Report |
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| **CA** | **$20** (SOI, biennial) | **$800** | $0 | LLC Fee if revenue >$250K (see below) | **$810** | Tax: Apr 15; SOI: biennial | Form 3522 + Statement of Information |
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| **CO** | **$25** | $0 | $0 | $0 | **$25** | Anniversary month (5-month window) | Periodic Report |
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| **CT** | **$80** | $0 | $0 | Business Entity Tax: **$250** (biennial, corps only — LLCs exempt) | **$80** | Mar 31 | Annual Report |
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| **DE** | $0 (no separate report) | **$300** | $0 | $0 | **$300** | Jun 1 | Annual Franchise Tax |
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| **DC** | **$300** (biennial) | $0 | $0 | $0 | **$150/yr** | Apr 1 (odd years) | Biennial Report |
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| **FL** | **$138.75** | $0 | $0 | $0 | **$138.75** | May 1 | Annual Report |
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| **GA** | **$60** (Annual Registration) | $0 | $0 | $0 | **$60** | Apr 1 | Annual Registration |
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| **HI** | **$15** | $0 | General Excise Tax license: **$20/yr** | $0 | **$35** | Anniversary quarter | Annual Report + GET License |
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| **ID** | **$0** (report required, no fee) | $0 | $0 | $0 | **$0** | Anniversary month | Annual Report (no fee) |
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| **IL** | **$75** | $0 | $0 | $0 | **$75** | Anniversary month | Annual Report |
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| **IN** | **$30** (biennial) | $0 | $0 | $0 | **$15/yr** | Anniversary month | Business Entity Report |
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| **IA** | **$30** (biennial) | $0 | $0 | $0 | **$15/yr** | Apr 1 (odd years) | Biennial Report |
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| **KS** | **$50** | $0 | $0 | $0 | **$50** | Apr 15 | Annual Report |
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| **KY** | **$15** | $0 | $0 | $0 | **$15** | Jun 30 | Annual Report |
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| **LA** | **$35** | $0 | $0 | $0 | **$35** | Anniversary month | Annual Report |
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| **ME** | **$85** | $0 | $0 | $0 | **$85** | Jun 1 | Annual Report |
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| **MD** | **$300** (combined AR + PPT) | $0 | $0 | Personal property tax if LLC holds tangible property in MD | **$300** | Apr 15 | Annual Report & Personal Property Tax Return |
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| **MA** | **$500** | $0 | $0 | $0 | **$500** | Anniversary month | Annual Report |
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| **MI** | **$25** | $0 | $0 | $0 | **$25** | Feb 15 | Annual Report |
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| **MN** | **$0** (report required, no fee) | $0 | $0 | $0 | **$0** | Dec 31 | Annual Renewal |
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| **MS** | **$0** | $0 | $0 | Privilege tax for S-Corps only; LLCs exempt | **$0** | N/A | N/A |
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| **MO** | **$0** | $0 | $0 | $0 | **$0** | N/A | N/A (no report required) |
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| **MT** | **$20** | $0 | $0 | $0 | **$20** | Apr 15 | Annual Report |
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| **NE** | **$13** (biennial) | $0 | $0 | $0 | **$6.50/yr** | Apr 1 (odd years) | Biennial Report |
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| **NV** | **$150** (Annual List) | $0 | **$200** (State Business License) | $0 | **$350** | Anniversary month | Annual List + Business License Renewal |
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| **NH** | **$100** | $0 | $0 | $0 | **$100** | Apr 1 | Annual Report |
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| **NJ** | **$75** | $0 | $0 | $0 | **$75** | Anniversary month | Annual Report |
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| **NM** | **$0** | $0 | $0 | $0 | **$0** | N/A | N/A (no report required) |
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| **NY** | **$9** (biennial) | $0 | $0 | $0 | **$4.50/yr** | Anniversary month | Biennial Statement |
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| **NC** | **$200** | $0 | $0 | $0 | **$200** | Apr 15 | Annual Report |
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| **ND** | **$50** | $0 | $0 | $0 | **$50** | Nov 15 | Annual Report |
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| **OH** | **$0** | $0 | $0 | Commercial Activity Tax if revenue >$150K (0.26%) | **$0** | N/A | N/A (no report required) |
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| **OK** | **$25** | $0 | $0 | $0 | **$25** | Anniversary month | Annual Certificate |
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| **OR** | **$100** | $0 | $0 | $0 | **$100** | Anniversary month | Annual Report |
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| **PA** | **$7** | $0 | $0 | $0 | **$7** | Sep 30 | Annual Report (new in 2025) |
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| **RI** | **$50** | $0 | $0 | $0 | **$50** | Feb 1 - May 1 | Annual Report |
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| **SC** | **$0** | $0 | $0 | $0 | **$0** | N/A | N/A (unless LLC elects S-Corp) |
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| **SD** | **$55** (domestic) | $0 | $0 | $0 | **$55** | Anniversary month | Annual Report |
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| **TN** | **$300 min** ($300/yr for 1-6 members) | $0 | $0 | +$50/member over 6 (no cap) | **$300** | Apr 1 | Annual Report |
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| **TX** | **$0** (PIR filing, no fee) | Franchise tax only if revenue >$2.47M | $0 | Must file Public Information Report (no fee) | **$0** | May 15 | Public Information Report |
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| **UT** | **$18** | $0 | $0 | $0 | **$18** | Anniversary month | Annual Report |
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| **VT** | **$45** | $0 | $0 | $0 | **$45** | Mar 15 | Annual Report |
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| **VA** | **$50** | $0 | $0 | $0 | **$50** | Anniversary month | Annual Registration Fee |
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| **WA** | **$60** | $0 | $0 | B&O tax is revenue-based, not a compliance fee | **$60** | Anniversary month | Annual Report |
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| **WV** | **$25** | $0 | $0 | $0 | **$25** | Jul 1 | Annual Report |
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| **WI** | **$25** | $0 | $0 | $0 | **$25** | Anniversary quarter | Annual Report |
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| **WY** | **$60 min** | $0 | $0 | Based on assets in WY (>$300K assets = higher fee) | **$60** | Anniversary month | Annual Report |
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---
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## States Ranked by Total Annual Cost (Minimum)
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| Rank | State | Min Annual Cost | Notes |
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|------|-------|----------------|-------|
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| 1 | CA | **$810** | $800 franchise tax + $10/yr SOI; can reach $12,610 with LLC fee |
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| 2 | MA | **$500** | Flat $500, no exemptions |
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| 3 | NV | **$350** | $150 Annual List + $200 Business License |
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| 4 | DE | **$300** | Flat $300 franchise tax |
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| 5 | MD | **$300** | Combined AR + Personal Property Tax Return |
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| 6 | TN | **$300** | $300/member (min $300); scales with members |
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| 7 | NC | **$200** | Flat $200 |
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| 8 | DC | **$150/yr** | $300 biennial |
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| 9 | AR | **$150** | Franchise Tax Report |
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| 10 | FL | **$138.75** | Includes processing fee |
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| 11 | NH | **$100** | |
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| 12 | OR | **$100** | |
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| 13 | AK | **$50/yr** | $100 biennial |
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| 14 | ME | **$85** | |
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| 15 | CT | **$80** | |
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| 16 | IL | **$75** | Reduced from $250 in 2023 |
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| 17 | NJ | **$75** | |
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| 18 | GA | **$60** | |
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| 19 | WA | **$60** | |
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| 20 | WY | **$60** | Minimum; scales with WY assets |
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| 21 | SD | **$55** | |
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| 22 | AL | **$50** | Minimum BPT; scales with net worth |
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| 23 | KS | **$50** | |
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| 24 | ND | **$50** | |
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| 25 | RI | **$50** | |
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| 26 | VA | **$50** | |
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| 27 | VT | **$45** | |
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| 28 | HI | **$35** | $15 AR + $20 GET license |
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| 29 | LA | **$35** | |
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| 30 | CO | **$25** | |
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| 31 | MI | **$25** | |
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| 32 | OK | **$25** | |
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| 33 | WV | **$25** | |
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| 34 | WI | **$25** | |
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| 35 | MT | **$20** | |
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| 36 | UT | **$18** | |
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| 37 | IN | **$15/yr** | $30 biennial |
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| 38 | IA | **$15/yr** | $30 biennial |
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| 39 | KY | **$15** | |
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| 40 | PA | **$7** | New annual report as of 2025 |
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| 41 | NY | **$4.50/yr** | $9 biennial |
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| 42 | NE | **$6.50/yr** | $13 biennial |
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| 43-51 | AZ, ID, MN, MS, MO, NM, OH, SC, TX | **$0** | No fee / no report or report with $0 fee |
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---
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## Deep Dive: States with Hidden / Stacked Fees
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### California — Most Expensive ($810 minimum, up to $12,610+)
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California has THREE separate mandatory filings for LLCs:
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| Filing | Fee | Due | Form |
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|--------|-----|-----|------|
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| Annual Franchise Tax | **$800/yr** | April 15 | Form 3522 |
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| Statement of Information | **$20** (biennial) | Every 2 years | SI-LLC |
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| LLC Fee (revenue-based) | **$0-$11,790** | June 15 | Form 3536 |
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**LLC Fee schedule (Form 3536) — based on total annual gross receipts:**
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| Gross Receipts | Additional LLC Fee |
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|---------------|--------------------|
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| Under $250,000 | $0 |
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| $250,000 - $499,999 | $900 |
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| $500,000 - $999,999 | $2,500 |
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| $1,000,000 - $4,999,999 | $6,000 |
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| $5,000,000+ | $11,790 |
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**Exemptions:**
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- ~~First-year franchise tax waiver (AB85) — expired December 31, 2023~~
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- No revenue exemptions for the $800 franchise tax — it is owed regardless of income or activity
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- LLC Fee only applies if gross receipts exceed $250K
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- LLCs that are dormant/inactive still owe $800/yr until formally dissolved
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**Total cost examples:**
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- Dormant LLC: $800 + $10/yr SOI = **$810/yr**
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- LLC with $300K revenue: $800 + $900 + $10 = **$1,710/yr**
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- LLC with $2M revenue: $800 + $6,000 + $10 = **$6,810/yr**
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- LLC with $6M revenue: $800 + $11,790 + $10 = **$12,600/yr**
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---
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### Nevada — Deceptively Expensive ($350/yr)
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Nevada markets itself as "no state income tax" but has one of the highest LLC maintenance costs:
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual List of Managers/Members | **$150/yr** | Anniversary month |
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| State Business License Renewal | **$200/yr** | Anniversary month |
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Both are filed together as a single combined filing through SilverFlume portal. Total: **$350/yr**.
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**What's NOT charged:**
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- No state income tax
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- No franchise tax
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- No gross receipts tax for most businesses
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**Exemptions:**
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- None. Both filings are mandatory regardless of revenue or activity.
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- Failure to file: $150 penalty on the Annual List + additional penalties on the license.
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---
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### Delaware — The "LLC Haven" ($300/yr)
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Delaware is simple for LLCs — just one annual fee:
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Franchise Tax | **$300/yr** | June 1 |
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**Key facts:**
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- This is a flat $300 for ALL LLCs regardless of size, revenue, or members
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- Delaware does NOT require LLCs to file an annual report (unlike corporations)
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- No state income tax on out-of-state income
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- The $300 is specifically an "Alternative Entity Tax" for LLCs, LPs, and GPs formed in Delaware
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**Exemptions:**
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- None. $300 is owed regardless of revenue or activity.
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**Hidden costs for non-DE residents:**
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- You MUST maintain a registered agent in Delaware (~$50-$300/yr from third parties)
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- If you operate in another state, you also need to register as a foreign LLC there (additional fees)
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### Texas — Cheapest Large State ($0 for most)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Public Information Report (PIR) | **$0** | May 15 |
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| Franchise Tax Return | **$0** if revenue < $2.47M | May 15 |
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**Franchise Tax details (only if revenue > $2.47M):**
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- 0.375% of taxable margin for wholesalers/retailers
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- 0.75% of taxable margin for all other businesses
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- 0.331% of total revenue (EZ computation method)
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- Threshold adjusted every 2 years per TX Tax Code 171.006
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**Exemptions:**
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- LLCs with less than $2.47M annual revenue: **exempt from franchise tax** (just file PIR)
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- No-tax-due threshold means most small LLCs pay $0
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---
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### Tennessee — Per-Member Pricing ($300 minimum)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report | **$300** (1-6 members) | April 1 |
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| Annual Report | **$300 + $50/member over 6** | April 1 |
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**Fee examples:**
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- 1 member: $300
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- 6 members: $300
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- 7 members: $350
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- 10 members: $500
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- 20 members: $1,000
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**Note:** There is NO statutory cap on the per-member fee. An LLC with 100 members would pay $300 + (94 x $50) = **$5,000/yr**.
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---
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### Maryland — The Personal Property Trap ($300/yr)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report + Personal Property Tax Return | **$300** | April 15 |
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**Key facts:**
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- The "Annual Report" in Maryland is actually a **Personal Property Tax Return** filed with the State Department of Assessments and Taxation (SDAT)
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- ALL Maryland LLCs must file the Annual Report
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- The Personal Property Tax Return portion is required if the LLC owns, uses, or leases personal property in Maryland, OR has a trader's license
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- Additional personal property taxes may be owed beyond the $300 filing fee depending on the value of tangible personal property
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---
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### Massachusetts — Highest Flat Report Fee ($500/yr)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report | **$500** | Anniversary month |
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**Key facts:**
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- $500 is the highest flat annual report fee in the nation
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- No exemptions, no reduced rate for small businesses
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- Penalty for failure to register a foreign LLC: additional $500/yr per year not registered
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- There is no escape: forming in WY/NV and operating in MA requires foreign LLC registration ($500/yr to MA) PLUS the home state's fees
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---
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### Alabama — Variable Privilege Tax ($50 minimum)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Business Privilege Tax | **$50 minimum** | April 15 |
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**How it works:**
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- Tax is based on LLC's net worth apportioned to Alabama
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- Rate: $0.25 per $1,000 of net worth
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- Minimum: $50
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- Maximum: $15,000
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- Most small LLCs with minimal net worth pay only $50
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---
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### Wyoming — Asset-Based Scaling ($60 minimum)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report | **$60 minimum** | Anniversary month |
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**How it works:**
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- $60 flat fee if LLC assets in Wyoming are $300,000 or less
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- If assets exceed $300,000, fee increases (calculated based on asset value)
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- No state income tax
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- Popular for holding companies and asset protection LLCs
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---
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### Illinois — Recently Reduced ($75/yr)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report | **$75** | Anniversary month |
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**History:** Illinois reduced its LLC annual report fee from $250 to $75 effective January 1, 2023. This made Illinois significantly more competitive.
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---
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### North Carolina — Quietly High ($200/yr)
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| Filing | Fee | Due |
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|--------|-----|-----|
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| Annual Report | **$200** | April 15 |
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NC's $200 annual report is one of the higher flat fees but doesn't get the same attention as CA or MA. No additional franchise tax for LLCs.
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---
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## States with $0 Annual Cost
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These 9 states have NO mandatory annual fees for LLCs:
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| State | Details |
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|-------|---------|
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| **Arizona** | No annual report required, no fee |
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| **Idaho** | Must file annual information report, but $0 fee |
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| **Minnesota** | Must file annual renewal, but $0 fee |
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| **Mississippi** | No annual report required ($0); privilege tax applies only to S-Corps, not LLCs |
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| **Missouri** | No annual report required, no fee |
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| **New Mexico** | No annual report required, no fee |
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| **Ohio** | No annual report required; Commercial Activity Tax only applies if revenue >$150K |
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| **South Carolina** | No annual report unless LLC elects S-Corp tax treatment |
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| **Texas** | Must file Public Information Report ($0 fee); franchise tax only if revenue >$2.47M |
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---
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## Fee Type Glossary
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| Fee Type | Description | States That Charge It |
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|----------|-------------|----------------------|
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| **Annual Report** | Basic filing to update state records (name, address, members, RA) | Most states |
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| **Franchise Tax** | Tax on the privilege of existing as an entity in the state; NOT based on income | CA ($800), DE ($300), AR ($150) |
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| **Business License** | State-level license to operate any business | NV ($200) |
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| **Annual List** | Filing listing members/managers; separate from annual report in some states | NV ($150) |
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| **Business Privilege Tax** | Tax on privilege of doing business; calculated on net worth | AL ($50 min) |
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| **Personal Property Tax Return** | Return declaring tangible property owned; required even if $0 owed | MD ($300) |
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| **LLC Fee** | Additional fee based on gross receipts / revenue | CA ($0-$11,790) |
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| **Public Information Report** | Informational filing with no fee | TX ($0) |
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| **Periodic Report** | Same as annual report, just named differently | CO ($25) |
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---
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## Exemptions Summary
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### Revenue-Based Exemptions
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- **Texas**: Franchise tax exempt if revenue < $2.47M (threshold adjusted biennially)
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- **California**: LLC Fee (Form 3536) exempt if gross receipts < $250K (but $800 franchise tax always applies)
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- **Ohio**: Commercial Activity Tax exempt if revenue < $150K
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- **Alabama**: Minimum $50 BPT regardless of revenue; scales with net worth not revenue
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### Entity Type Exemptions
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- **Connecticut**: Business Entity Tax ($250 biennial) applies to corps only, NOT LLCs
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- **Mississippi**: Privilege tax applies to S-Corps only; LLCs taxed as partnerships/sole props are exempt
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- **South Carolina**: Annual report only required if LLC elects S-Corp tax treatment
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### First-Year Exemptions
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- **California**: First-year franchise tax waiver (AB85) **expired December 31, 2023** — no longer available
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- Most states do NOT offer first-year waivers
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### New Business / Small Business Exemptions
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- No states offer blanket small business exemptions for annual compliance fees
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- Fees are generally owed regardless of revenue, profit, or activity level
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- The only "exemptions" are revenue thresholds (TX, CA, OH) that waive ADDITIONAL taxes, not the base filing
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---
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## Data for PW Annual Reports Service Pricing
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Our Annual Reports service charges **$99/yr per state** as a service fee. State fees are pass-through.
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### Client total cost = $99 (PW service) + state fee (from table above)
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| Cost Tier | States | Client Total (PW + state) |
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|-----------|--------|--------------------------|
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| $99 only (no state fee) | AZ, ID, MN, MS, MO, NM, OH, SC, TX | $99 |
|
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| Under $150 total | NY, NE, PA, IN, IA, KY, HI, MT, UT, CO, MI, OK, WV, WI, LA | $103.50 - $134 |
|
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| $150-$199 total | VT, KS, AK, ND, RI, VA, SD, WA, GA, WY, IL | $144 - $174 |
|
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| $200-$299 total | CT, ME, NJ, OR, NH, FL, AR, DC | $179 - $249 |
|
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| $300+ total | NC, DE, MD, TN, NV, MA, CA | $299 - $909 |
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### High-Cost State Warnings for Clients
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When a client selects annual report service for these states, display a cost breakdown:
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- **CA**: "$99 service + $800 franchise tax + $20 SOI = $919 minimum"
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- **MA**: "$99 service + $500 state fee = $599"
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- **NV**: "$99 service + $350 state fees = $449"
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- **DE**: "$99 service + $300 franchise tax = $399"
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- **MD**: "$99 service + $300 state fee = $399"
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- **TN**: "$99 service + $300 state fee = $399 (1-6 members)"
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- **NC**: "$99 service + $200 state fee = $299"
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---
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## Changelog
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- **2026-04-01**: Initial comprehensive version with all fee categories, exemptions, and hidden fees
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- Source data from LLC University (updated July 2025 for 2026 fees), cross-referenced with state SOS websites
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