Cross-jurisdiction analysis
Which states levy a recurring entity tax, and what the floor is
"Franchise tax" is four different things wearing one name: a net-worth tax, a minimum privilege tax, a gross-receipts excise, and in several states a flat annual charge that is a tax only in the sense that it is not optional. Of the 51 jurisdictions in the structured record, 28 levy nothing at entity level that reaches an LLC, 8 levy something with no floor, 7 levy something with a stated minimum ranging from $25 to $800, and for 8 the record refuses to resolve the LLC case.
Jurisdictions with a stated minimum reaching an LLC
| Jurisdiction | Annual minimum | What the levy is called | Confidence |
|---|---|---|---|
| CA California | $800 | Franchise tax (corps) / Annual tax + LLC fee (LLCs) | high |
| RI Rhode Island | $400 | RI Business Corporation Tax (corps) / LLC annual charge a.k.a. annual fee or filing charge (pass-throughs) | high |
| DC District of Columbia | $250 | DC Corporation Franchise Tax (D-20) / Unincorporated Business Franchise Tax (D-30) | high |
| VT Vermont | $250 | Vermont Corporate Income Tax minimum tax (corps) / Business Entity Income Tax $250 minimum (pass-throughs) - franchise-equivalent minimums, not a named franchise tax | high |
| OR Oregon | $150 | Corporation excise tax minimum tax (ORS ch. 317) + partnership minimum privilege tax (ORS 314.725) + Corporate Activity Tax (ORS ch. 317A) | high |
| TN Tennessee | $100 | Tennessee franchise and excise (F&E) tax | high |
| NY New York | $25 | Corporations: Article 9-A franchise tax on general business corporations. LLCs/LLPs: annual filing fee (Tax Law 658(c)(3)) - a flat-bracket fee, not an income tax | high |
Jurisdictions where nothing at entity level reaches an LLC
This is the more useful half of the finding and the half nobody publishes. Several of these states are commonly described as franchise-tax states because they levy one on corporations, on financial institutions, or on public-service companies only.
| Jurisdiction | What the record says |
|---|---|
| AZ Arizona | recorded as applying, name not captured |
| CO Colorado | recorded as applying, name not captured |
| FL Florida | recorded as applying, name not captured |
| GA Georgia | Corporate Net Worth Tax (Georgia's franchise tax) |
| IA Iowa | Franchise Tax (financial institutions only - Iowa Code ch. 422, subchapter V); no general-entity franchise tax exists |
| ID Idaho | Idaho franchise tax (Idaho Code 63-3025A) / corporate income tax (63-3025) - mutually exclusive, same rate; plus $10 Permanent Building Fund tax (63-3082) |
| IN Indiana | none (no franchise tax; corporate AGI tax 4.9% is a plain income tax; FIT = financial institutions only) |
| KS Kansas | recorded as applying, name not captured |
| LA Louisiana | Corporation Franchise Tax (REPEALED eff. 2026-01-01) |
| MA Massachusetts | Corporate excise (income measure + property/net-worth measure) |
| MD Maryland | None for ordinary LLCs/corps (Maryland 'franchise tax' = Public Service Company Franchise Tax only; Financial Institution Franchise Tax terminated after 2000) |
| ME Maine | Franchise tax (financial institutions only, 36 M.R.S. sec 5206); ordinary corps = corporate income tax (36 M.R.S. sec 5200); LLCs = none |
| MI Michigan | recorded as applying, name not captured |
| MO Missouri | Corporation franchise tax (RSMo ch. 147) - ELIMINATED for tax years beginning on or after 2016-01-01 |
| MS Mississippi | Mississippi Corporation Franchise Tax (franchise or excise tax, Miss. Code Ann. Title 27, ch. 13; 27-13-5 levy, 27-13-7 foreign) |
| MT Montana | Corporate Income Tax (statutory privilege tax measured by net income; historical 'corporation license tax'; MCA Title 15, ch. 31) |
| NC North Carolina | Franchise or privilege tax on domestic and foreign corporations (N.C.G.S. Ch. 105, Art. 3, GS 105-114 et seq.; imposition GS 105-122) |
| ND North Dakota | None (no franchise tax). Corporate income tax (net-income) is the only entity-level tax, N.D.C.C. ch. 57-38. |
| NM New Mexico | Corporate Franchise Tax (Corporate Income and Franchise Tax Act, NMSA 1978 ch. 7 art. 2A) |
| NV Nevada | recorded as applying, name not captured |
| OH Ohio | recorded as applying, name not captured |
| OK Oklahoma | recorded as applying, name not captured |
| PA Pennsylvania | recorded as applying, name not captured |
| SD South Dakota | recorded as applying, name not captured |
| UT Utah | Corporation Franchise and Income Tax (minimum tax a/k/a privilege tax) |
| VA Virginia | recorded as applying, name not captured |
| WI Wisconsin | Corporation franchise or income tax (7.9% of net income) + economic development surcharge ($4M+ receipts) |
| WV West Virginia | None (Business Franchise Tax, W. Va. Code ch. 11 art. 23, phased out - no tax due for taxable years beginning on/after 2015-01-01) |
Where we will not give you a number
8 jurisdictions carry a single recorded minimum that does not distinguish entity types. Publishing it as the LLC figure would be a guess, so it is published as a gap with the recorded figure shown for context and clearly labelled as unresolved.
| Jurisdiction | Recorded minimum | Why it is not asserted for LLCs |
|---|---|---|
| AK Alaska | $100 | the record carries one minimum for the jurisdiction and does not split it by entity type |
| AR Arkansas | $150 | high |
| CT Connecticut | $150 | the record carries one minimum for the jurisdiction and does not split it by entity type |
| DE Delaware | $175 | high (corp formula) / medium (LLC-LP flat tax amount $300 vs $400) |
| KY Kentucky | $175 | the record carries one minimum for the jurisdiction and does not split it by entity type |
| NE Nebraska | $26 | high |
| SC South Carolina | $25 | high |
| WY Wyoming | $60 | high |
Citations withheld: the structured entity-tax records carry no review status and their author graded the whole pass CANDIDATES. The 29 per-state research documents behind them cite official sources in prose but have not been converted into records, so no per-value citation exists to publish.
- Structured records
- 51 jurisdictions, fields applies / minimum / formula / administering agency
- Unstructured research
- 29 per-state documents covering CA, DC, GA, HI, IA, ID, IN, LA, MA, MD, ME, MN, MO, MS, MT, NC, ND, NH, NJ, NM, NY, OR, RI, TN, UT, VT, WA, WI, WV
- Retrieved
- 2026-07-11
- Grade
- the source pass is stamped CANDIDATES by its own author and has not been ratified
Converting the per-state research into schema-conformant records is the single largest content unlock left in this dataset: it would turn one analysis page into 51 jurisdiction pages.