US State Tax Series

Kentucky has a well-defined tax system for corporations and pass-through entities, ensuring that all businesses operating in the state comply […]

Washington stands apart from most states in the U.S. because it does not impose a personal or corporate income tax.

West Virginia has a structured taxation system that applies differently to corporations and pass-through entities. C corporations are taxed directly

Wisconsin imposes both corporate income and franchise taxes, alongside requirements for S corporations, partnerships, LLCs, and LLPs. The system ensures

Wyoming is one of the most tax-friendly states in the U.S. because it does not impose a corporate income tax,

Understanding taxation in Tennessee is critical for businesses that operate within the state or have a substantial nexus here. Tennessee’s

Texas, known for its business-friendly environment, takes a different approach to taxation compared to many other states. While Texas does

Utah has a structured approach to business taxation that applies differently depending on the type of entity. Corporations, partnerships, and

Vermont has a structured taxation system that applies to both corporations and business entities like S corporations, partnerships, and LLCs.

Virginia’s tax system has a clear framework for both corporations and pass-through entities. Corporations with income connected to Virginia must

South Carolina’s tax framework applies to a range of entities including C corporations, S corporations, partnerships, LLCs, and LLPs. C

Ohio takes a unique approach to business taxation. Unlike most states, it does not impose a corporate income tax or

Oregon’s taxation system is distinct from many other states, combining the Corporate Activity Tax (CAT) with traditional corporate excise and

Pennsylvania’s tax system imposes specific obligations on corporations and pass-through entities. C corporations are required to file a PA Corporate

New York State has one of the most complex tax structures in the United States, particularly for businesses operating as

North Carolina’s tax system creates clear rules for corporations, S corporations, partnerships, and LLCs operating in the state. At its

Corporate Income & Franchise Tax New Mexico doesn’t let corporations slip under the radar. If you’re incorporated in the state,

New Hampshire does not levy a general sales tax or personal income tax, but it does impose business taxes on

Nevada is one of the few states without corporate income tax, franchise tax, or personal income tax. However, businesses in

Nebraska requires corporations and pass-through entities doing business or deriving income from the state to file annual tax returns. C

Missouri requires corporations conducting business or earning income in the state to comply with corporate income and franchise tax rules.

Montana requires C corporations and pass-through entities operating in the state to comply with specific tax rules. Corporations must file

Mississippi imposes both corporate income tax and franchise tax on corporations operating in the state. Any C corporation incorporated in

Massachusetts enforces a corporate excise tax system that applies to C corporations, S corporations, and entities with business activity in

Minnesota imposes taxes on C corporations, S corporations, partnerships, LLCs, and LLPs that have a nexus with the state. Corporations

Michigan has a structured taxation system that covers both corporations and pass-through entities. The state applies the Corporate Income Tax

Maryland has a well-defined taxation system that impacts both corporations and pass-through entities (PTEs). Every business operating in the state,

Maine’s taxation system applies across financial institutions, corporations, and pass-through entities. The structure ensures that businesses and institutions contribute fairly

Louisiana has a comprehensive taxation system that applies differently to corporations and pass-through entities. Corporations are subject to both franchise

Kansas has a layered taxation system that applies differently to banks, savings and loan associations, trust companies, corporations, and pass-through

Iowa has a defined taxation framework that applies differently to financial institutions, corporations, and pass-through entities. The state levies a

Indiana has a structured taxation system that applies differently to corporations and pass-through entities. Corporations pay a flat corporate income

Taxation in Idaho follows a clear structure, with defined rules for corporations, S corporations, and partnership entities. The state levies

Hawaii has a unique tax structure that businesses must understand before operating in the state. From franchise taxes on financial

Illinois imposes several layers of taxation on businesses operating within the state. From corporate income taxes and franchise taxes to

Understanding taxation in Georgia is essential for businesses planning to set up operations or expand into the state. Georgia has

Understanding taxation in Florida is crucial for any corporation operating in the state. Whether a business is set up in

The District of Columbia (D.C.) enforces a structured tax regime that applies to corporations, partnerships, LLCs, and other entities engaged

Colorado’s tax system is structured around a flat corporate income tax rate, complemented by a pass-through entity tax and a

Connecticut has a detailed corporate and individual tax framework that requires strict compliance by businesses and pass-through entities operating in

Arkansas enforces a structured system of taxation that applies to corporations, LLCs, partnerships, and individuals with state income obligations. The

Arizona’s tax compliance framework requires careful attention from corporations and pass-through entities alike. C corporations are taxed directly at a

Alaska has a unique tax environment compared to many other U.S. states. It does not impose a state-level individual income

Alabama has a structured tax system designed to regulate businesses operating in the state. Unlike some jurisdictions that focus heavily

California is one of the largest and most complex tax jurisdictions in the United States. Businesses incorporated or operating in

New Jersey stands out in the U.S. tax landscape. While many states impose franchise taxes for the privilege of doing

Delaware has long been a favoured state for business incorporation, not only in the United States but globally. Its business-friendly