{
  "name": "LLC Cost by State (2026)",
  "description": "Official LLC formation cost for all 50 U.S. states plus Washington, D.C.: the state government's own filing fee, recurring annual/biennial fee, the amortized per-year cost, and the true first-year total. Each figure is the state's own fee — not what a formation service charges on top — and every row links to the official Secretary of State source. Free to download and cite under CC BY 4.0.",
  "source": "https://lanzamo.com/data/llc-cost-by-state",
  "publisher": "Lanzamo",
  "attribution": "Lanzamo — https://lanzamo.com",
  "license": "CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/)",
  "unit": "USD",
  "lastReviewed": "June 2026",
  "rowCount": 51,
  "disclaimer": "State filing and annual fees change frequently. These figures were last reviewed in June 2026 — always confirm the current amount on the state's official Secretary of State website before you file.",
  "columns": {
    "state": "U.S. state or district name",
    "abbr": "USPS two-letter code",
    "filingFeeUsd": "one-time LLC filing fee (USD)",
    "recurringFeeUsd": "recurring report/franchise fee per cycle (USD)",
    "recurringEveryYears": "years per recurring cycle (0 = none, 1 = annual, 2 = biennial)",
    "recurringLabel": "name of the recurring obligation",
    "annualizedCostUsd": "recurring fee amortized to a per-year figure (USD)",
    "firstYearCostUsd": "filing fee + any recurring fee due in year one (USD)",
    "noStateIncomeTax": "true if the state levies no personal income tax",
    "notes": "franchise/publication/other ongoing notes",
    "sourceAgency": "official filing authority for this state",
    "sourceUrl": "deep link to that official source"
  },
  "rows": [
    {
      "state": "Arizona",
      "abbr": "AZ",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 0,
      "recurringLabel": "None",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 50,
      "noStateIncomeTax": false,
      "notes": "Newspaper publication required (except Maricopa/Pima)",
      "sourceAgency": "Arizona Corporation Commission",
      "sourceUrl": "https://arizonabusinesscenter.azcc.gov/EntitySearch/Index"
    },
    {
      "state": "Iowa",
      "abbr": "IA",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 30,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 15,
      "firstYearCostUsd": 50,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Iowa Secretary of State",
      "sourceUrl": "https://sos.iowa.gov/search/business/search.aspx"
    },
    {
      "state": "Mississippi",
      "abbr": "MS",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report (free)",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 50,
      "noStateIncomeTax": false,
      "notes": "Annual report required but $0",
      "sourceAgency": "Mississippi Secretary of State",
      "sourceUrl": "https://corp.sos.ms.gov/corp/portal/c/page/corpBusinessIdSearch/portal.aspx"
    },
    {
      "state": "Missouri",
      "abbr": "MO",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 0,
      "recurringLabel": "None",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 50,
      "noStateIncomeTax": false,
      "notes": "No annual report",
      "sourceAgency": "Missouri Secretary of State",
      "sourceUrl": "https://bsd.sos.mo.gov/BusinessEntity/BESearch.aspx?SearchType=0"
    },
    {
      "state": "New Mexico",
      "abbr": "NM",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 0,
      "recurringLabel": "None",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 50,
      "noStateIncomeTax": false,
      "notes": "No annual report",
      "sourceAgency": "New Mexico Secretary of State",
      "sourceUrl": "https://enterprise.sos.nm.gov/search/business"
    },
    {
      "state": "Kentucky",
      "abbr": "KY",
      "filingFeeUsd": 40,
      "recurringFeeUsd": 15,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 15,
      "firstYearCostUsd": 55,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Kentucky Secretary of State",
      "sourceUrl": "https://sosbes.sos.ky.gov/BusSearchNProfile/search.aspx"
    },
    {
      "state": "Montana",
      "abbr": "MT",
      "filingFeeUsd": 35,
      "recurringFeeUsd": 20,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 20,
      "firstYearCostUsd": 55,
      "noStateIncomeTax": false,
      "notes": "$20/yr report fee — waived by the Secretary of State through 2027",
      "sourceAgency": "Montana Secretary of State",
      "sourceUrl": "https://biz.sosmt.gov/search/business"
    },
    {
      "state": "Hawaii",
      "abbr": "HI",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 15,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 15,
      "firstYearCostUsd": 65,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Hawaii Department of Commerce & Consumer Affairs (BREG)",
      "sourceUrl": "https://hbe.ehawaii.gov/documents/search.html"
    },
    {
      "state": "Colorado",
      "abbr": "CO",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 25,
      "recurringEveryYears": 1,
      "recurringLabel": "Periodic report",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 75,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Colorado Secretary of State",
      "sourceUrl": "https://www.coloradosos.gov/biz/BusinessEntityCriteriaExt.do"
    },
    {
      "state": "Michigan",
      "abbr": "MI",
      "filingFeeUsd": 50,
      "recurringFeeUsd": 25,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual statement",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 75,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Michigan Department of Licensing & Regulatory Affairs (LARA)",
      "sourceUrl": "https://mibusinessregistry.lara.state.mi.us/search/business"
    },
    {
      "state": "Utah",
      "abbr": "UT",
      "filingFeeUsd": 59,
      "recurringFeeUsd": 18,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual renewal",
      "annualizedCostUsd": 18,
      "firstYearCostUsd": 77,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Utah Division of Corporations",
      "sourceUrl": "https://businessregistration.utah.gov/EntitySearch/OnlineEntitySearch"
    },
    {
      "state": "Indiana",
      "abbr": "IN",
      "filingFeeUsd": 95,
      "recurringFeeUsd": 32,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 16,
      "firstYearCostUsd": 95,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Indiana Secretary of State (INBiz)",
      "sourceUrl": "https://bsd.sos.in.gov/publicbusinesssearch"
    },
    {
      "state": "Ohio",
      "abbr": "OH",
      "filingFeeUsd": 99,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 0,
      "recurringLabel": "None",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 99,
      "noStateIncomeTax": false,
      "notes": "No annual report",
      "sourceAgency": "Ohio Secretary of State",
      "sourceUrl": "https://businesssearch.ohiosos.gov/"
    },
    {
      "state": "District of Columbia",
      "abbr": "DC",
      "filingFeeUsd": 99,
      "recurringFeeUsd": 300,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 150,
      "firstYearCostUsd": 99,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "DC Dept. of Licensing & Consumer Protection (DLCP)",
      "sourceUrl": "https://corponline.dlcp.dc.gov/"
    },
    {
      "state": "Idaho",
      "abbr": "ID",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report (free)",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 100,
      "noStateIncomeTax": false,
      "notes": "Annual report required but $0",
      "sourceAgency": "Idaho Secretary of State (SOSBiz)",
      "sourceUrl": "https://sosbiz.idaho.gov/search/business"
    },
    {
      "state": "Nebraska",
      "abbr": "NE",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 13,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 6.5,
      "firstYearCostUsd": 100,
      "noStateIncomeTax": false,
      "notes": "Newspaper publication required",
      "sourceAgency": "Nebraska Secretary of State",
      "sourceUrl": "https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search"
    },
    {
      "state": "South Carolina",
      "abbr": "SC",
      "filingFeeUsd": 110,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 0,
      "recurringLabel": "None",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 110,
      "noStateIncomeTax": false,
      "notes": "No annual report (unless taxed as an S-corp)",
      "sourceAgency": "South Carolina Secretary of State",
      "sourceUrl": "https://businessfilings.sc.gov/BusinessFiling/Entity/Search"
    },
    {
      "state": "Oklahoma",
      "abbr": "OK",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 25,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual certificate",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 125,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Oklahoma Secretary of State",
      "sourceUrl": "https://www.sos.ok.gov/corp/corpInquiryFind.aspx"
    },
    {
      "state": "West Virginia",
      "abbr": "WV",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 25,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 125,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "West Virginia Secretary of State",
      "sourceUrl": "https://apps.wv.gov/sos/businessentitysearch/"
    },
    {
      "state": "Louisiana",
      "abbr": "LA",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 30,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 30,
      "firstYearCostUsd": 130,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Louisiana Secretary of State (geauxBIZ)",
      "sourceUrl": "https://coraweb.sos.la.gov/CommercialSearch/CommercialSearch.aspx"
    },
    {
      "state": "Pennsylvania",
      "abbr": "PA",
      "filingFeeUsd": 125,
      "recurringFeeUsd": 7,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 7,
      "firstYearCostUsd": 132,
      "noStateIncomeTax": false,
      "notes": "New annual report as of 2025",
      "sourceAgency": "Pennsylvania Department of State",
      "sourceUrl": "https://file.dos.pa.gov/search/business"
    },
    {
      "state": "Virginia",
      "abbr": "VA",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 50,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual registration fee",
      "annualizedCostUsd": 50,
      "firstYearCostUsd": 150,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Virginia State Corporation Commission (SCC)",
      "sourceUrl": "https://cis.scc.virginia.gov/EntitySearch/Index"
    },
    {
      "state": "Minnesota",
      "abbr": "MN",
      "filingFeeUsd": 155,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual renewal (free)",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 155,
      "noStateIncomeTax": false,
      "notes": "Annual renewal required but $0",
      "sourceAgency": "Minnesota Secretary of State",
      "sourceUrl": "https://mblsportal.sos.mn.gov/Business/Search"
    },
    {
      "state": "Wisconsin",
      "abbr": "WI",
      "filingFeeUsd": 130,
      "recurringFeeUsd": 25,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 155,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Wisconsin Department of Financial Institutions",
      "sourceUrl": "https://apps.dfi.wi.gov/apps/corpsearch/Advanced.aspx"
    },
    {
      "state": "Kansas",
      "abbr": "KS",
      "filingFeeUsd": 160,
      "recurringFeeUsd": 50,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 25,
      "firstYearCostUsd": 160,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Kansas Secretary of State",
      "sourceUrl": "https://www.sos.ks.gov/eforms/BusinessEntity/Search.aspx"
    },
    {
      "state": "Wyoming",
      "abbr": "WY",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 60,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report (license tax)",
      "annualizedCostUsd": 60,
      "firstYearCostUsd": 160,
      "noStateIncomeTax": true,
      "notes": "$60 min, based on in-state assets",
      "sourceAgency": "Wyoming Secretary of State",
      "sourceUrl": "https://wyobiz.wyo.gov/Business/FilingSearch.aspx"
    },
    {
      "state": "Georgia",
      "abbr": "GA",
      "filingFeeUsd": 110,
      "recurringFeeUsd": 60,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual registration",
      "annualizedCostUsd": 60,
      "firstYearCostUsd": 170,
      "noStateIncomeTax": false,
      "notes": "Includes $10 service charge added Sept 2025",
      "sourceAgency": "Georgia Secretary of State",
      "sourceUrl": "https://ecorp.sos.ga.gov/BusinessSearch"
    },
    {
      "state": "North Dakota",
      "abbr": "ND",
      "filingFeeUsd": 135,
      "recurringFeeUsd": 50,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 50,
      "firstYearCostUsd": 185,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "North Dakota Secretary of State (FirstStop)",
      "sourceUrl": "https://firststop.sos.nd.gov/search/business"
    },
    {
      "state": "Arkansas",
      "abbr": "AR",
      "filingFeeUsd": 45,
      "recurringFeeUsd": 150,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual franchise tax",
      "annualizedCostUsd": 150,
      "firstYearCostUsd": 195,
      "noStateIncomeTax": false,
      "notes": "Flat $150 franchise tax",
      "sourceAgency": "Arkansas Secretary of State",
      "sourceUrl": "https://www.ark.org/corp-search/index.php"
    },
    {
      "state": "Connecticut",
      "abbr": "CT",
      "filingFeeUsd": 120,
      "recurringFeeUsd": 80,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 80,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Connecticut Secretary of the State",
      "sourceUrl": "https://service.ct.gov/business/s/onlinebusinesssearch"
    },
    {
      "state": "New Hampshire",
      "abbr": "NH",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 100,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 100,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": true,
      "notes": "",
      "sourceAgency": "New Hampshire Secretary of State (QuickStart)",
      "sourceUrl": "https://quickstart.sos.nh.gov/online/BusinessInquire"
    },
    {
      "state": "New Jersey",
      "abbr": "NJ",
      "filingFeeUsd": 125,
      "recurringFeeUsd": 75,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 75,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "New Jersey Division of Revenue & Enterprise Services",
      "sourceUrl": "https://www.njportal.com/DOR/BusinessNameSearch/Search/BusinessName"
    },
    {
      "state": "New York",
      "abbr": "NY",
      "filingFeeUsd": 200,
      "recurringFeeUsd": 9,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial statement",
      "annualizedCostUsd": 4.5,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "Newspaper publication required (~$300–$1,500+ by county)",
      "sourceAgency": "New York Department of State, Division of Corporations",
      "sourceUrl": "https://apps.dos.ny.gov/publicInquiry/"
    },
    {
      "state": "Oregon",
      "abbr": "OR",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 100,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 100,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Oregon Secretary of State",
      "sourceUrl": "https://sos.oregon.gov/business/Pages/find.aspx"
    },
    {
      "state": "Rhode Island",
      "abbr": "RI",
      "filingFeeUsd": 150,
      "recurringFeeUsd": 50,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 50,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Rhode Island Secretary of State",
      "sourceUrl": "https://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx"
    },
    {
      "state": "Vermont",
      "abbr": "VT",
      "filingFeeUsd": 155,
      "recurringFeeUsd": 45,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 45,
      "firstYearCostUsd": 200,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Vermont Secretary of State",
      "sourceUrl": "https://bizfilings.vermont.gov/online/BusinessInquire"
    },
    {
      "state": "South Dakota",
      "abbr": "SD",
      "filingFeeUsd": 150,
      "recurringFeeUsd": 55,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 55,
      "firstYearCostUsd": 205,
      "noStateIncomeTax": true,
      "notes": "",
      "sourceAgency": "South Dakota Secretary of State",
      "sourceUrl": "https://sosenterprise.sd.gov/BusinessServices/Business/FilingSearch.aspx"
    },
    {
      "state": "Illinois",
      "abbr": "IL",
      "filingFeeUsd": 150,
      "recurringFeeUsd": 75,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 75,
      "firstYearCostUsd": 225,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Illinois Secretary of State",
      "sourceUrl": "https://apps.ilsos.gov/corporatellc/"
    },
    {
      "state": "Alabama",
      "abbr": "AL",
      "filingFeeUsd": 200,
      "recurringFeeUsd": 50,
      "recurringEveryYears": 1,
      "recurringLabel": "Business Privilege Tax",
      "annualizedCostUsd": 50,
      "firstYearCostUsd": 250,
      "noStateIncomeTax": false,
      "notes": "Annual Business Privilege Tax, $50 min",
      "sourceAgency": "Alabama Secretary of State",
      "sourceUrl": "https://www.sos.alabama.gov/government-records/business-entity-records"
    },
    {
      "state": "Alaska",
      "abbr": "AK",
      "filingFeeUsd": 250,
      "recurringFeeUsd": 100,
      "recurringEveryYears": 2,
      "recurringLabel": "Biennial report",
      "annualizedCostUsd": 50,
      "firstYearCostUsd": 250,
      "noStateIncomeTax": true,
      "notes": "",
      "sourceAgency": "Alaska Division of Corporations (DCCED)",
      "sourceUrl": "https://www.commerce.alaska.gov/cbp/main/search/entities"
    },
    {
      "state": "Maine",
      "abbr": "ME",
      "filingFeeUsd": 175,
      "recurringFeeUsd": 85,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 85,
      "firstYearCostUsd": 260,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Maine Secretary of State (ICRS)",
      "sourceUrl": "https://apps3.web.maine.gov/nei-sos-icrs/ICRS?MainPage=x"
    },
    {
      "state": "Florida",
      "abbr": "FL",
      "filingFeeUsd": 125,
      "recurringFeeUsd": 138.75,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 138.75,
      "firstYearCostUsd": 263.75,
      "noStateIncomeTax": true,
      "notes": "",
      "sourceAgency": "Florida Division of Corporations (Sunbiz)",
      "sourceUrl": "https://search.sunbiz.org/Inquiry/CorporationSearch/ByName"
    },
    {
      "state": "Washington",
      "abbr": "WA",
      "filingFeeUsd": 200,
      "recurringFeeUsd": 70,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 70,
      "firstYearCostUsd": 270,
      "noStateIncomeTax": true,
      "notes": "",
      "sourceAgency": "Washington Secretary of State (CCFS)",
      "sourceUrl": "https://ccfs.sos.wa.gov/#/AdvancedSearch"
    },
    {
      "state": "Texas",
      "abbr": "TX",
      "filingFeeUsd": 300,
      "recurringFeeUsd": 0,
      "recurringEveryYears": 1,
      "recurringLabel": "Public Information Report (free)",
      "annualizedCostUsd": 0,
      "firstYearCostUsd": 300,
      "noStateIncomeTax": true,
      "notes": "Franchise tax — no tax due below ~$2.65M revenue (2026); report still required",
      "sourceAgency": "Texas Secretary of State (SOSDirect)",
      "sourceUrl": "https://www.sos.state.tx.us/corp/sosda/index.shtml"
    },
    {
      "state": "North Carolina",
      "abbr": "NC",
      "filingFeeUsd": 125,
      "recurringFeeUsd": 200,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 200,
      "firstYearCostUsd": 325,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "North Carolina Secretary of State",
      "sourceUrl": "https://www.sosnc.gov/online_services/search/by_title/_Business_Registration"
    },
    {
      "state": "Maryland",
      "abbr": "MD",
      "filingFeeUsd": 100,
      "recurringFeeUsd": 300,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report (PPR)",
      "annualizedCostUsd": 300,
      "firstYearCostUsd": 400,
      "noStateIncomeTax": false,
      "notes": "$300 min Personal Property Return",
      "sourceAgency": "Maryland Department of Assessments & Taxation (SDAT)",
      "sourceUrl": "https://egov.maryland.gov/BusinessExpress/EntitySearch"
    },
    {
      "state": "Delaware",
      "abbr": "DE",
      "filingFeeUsd": 110,
      "recurringFeeUsd": 300,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual franchise tax",
      "annualizedCostUsd": 300,
      "firstYearCostUsd": 410,
      "noStateIncomeTax": false,
      "notes": "$300 flat franchise tax; no annual report for LLCs",
      "sourceAgency": "Delaware Division of Corporations",
      "sourceUrl": "https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx"
    },
    {
      "state": "Tennessee",
      "abbr": "TN",
      "filingFeeUsd": 300,
      "recurringFeeUsd": 300,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 300,
      "firstYearCostUsd": 600,
      "noStateIncomeTax": true,
      "notes": "$50/member ($300 min–$3,000 max)",
      "sourceAgency": "Tennessee Secretary of State",
      "sourceUrl": "https://tncab.tnsos.gov/business-entity-search"
    },
    {
      "state": "Nevada",
      "abbr": "NV",
      "filingFeeUsd": 425,
      "recurringFeeUsd": 350,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual list + business license",
      "annualizedCostUsd": 350,
      "firstYearCostUsd": 775,
      "noStateIncomeTax": true,
      "notes": "$150 annual list + $200 state business license",
      "sourceAgency": "Nevada Secretary of State (SilverFlume)",
      "sourceUrl": "https://esos.nv.gov/EntitySearch/OnlineEntitySearch"
    },
    {
      "state": "California",
      "abbr": "CA",
      "filingFeeUsd": 70,
      "recurringFeeUsd": 800,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual franchise tax",
      "annualizedCostUsd": 800,
      "firstYearCostUsd": 870,
      "noStateIncomeTax": false,
      "notes": "$800/yr minimum franchise tax + $20 biennial Statement of Information",
      "sourceAgency": "California Secretary of State",
      "sourceUrl": "https://bizfileonline.sos.ca.gov/search/business"
    },
    {
      "state": "Massachusetts",
      "abbr": "MA",
      "filingFeeUsd": 500,
      "recurringFeeUsd": 500,
      "recurringEveryYears": 1,
      "recurringLabel": "Annual report",
      "annualizedCostUsd": 500,
      "firstYearCostUsd": 1000,
      "noStateIncomeTax": false,
      "notes": "",
      "sourceAgency": "Massachusetts Secretary of the Commonwealth",
      "sourceUrl": "https://corp.sec.state.ma.us/corpweb/CorpSearch/CorpSearch.aspx"
    }
  ]
}