Entity Tax Burden by State

Three fields: whether the state taxes an LLC member's pass-through share of income under its personal income tax, whether the state imposes a separate entity-level franchise or privilege tax on the LLC itself, and the state's recurring annual report fee or license-tax-styled annual charge tied to keeping the LLC registered.

8 of 51 jurisdictions: Alaska, Florida, New Hampshire, Nevada, South Dakota, Tennessee, Texas, and Wyoming. One state (Washington) is recorded as partial rather than a clean no or yes — see the row note for what specifically applies there. The remaining 42 tax pass-through income under their personal income tax.

entity_level_franchise_tax and annual_report_or_license_tax are transcluded from /business-formation/domestic-llc-annual-renewal-rules-by-state/ rather than re-researched here, per this rig's one-fact-one-canonical-statement rule — the annual-renewal matrix is the canonical source for those two figures, and this matrix reuses its cited values rather than risking a second, potentially-divergent citation for the same fact.

6 states (Hawaii, Kansas, Louisiana, North Carolina, West Virginia, Wyoming) carry a typed-unknown citation chain on those two transcluded fields in the source matrix as of this matrix's research pass. That gap is propagated here accurately, not newly introduced — it will resolve automatically once the source matrix's own citation work closes it.

Each row's state_income_tax cell is freshly cited to a primary source and on-disk snapshot; the two transcluded cells inherit their citation from the source matrix. Three states (Mississippi, Oklahoma, Utah) carry a flagged secondary-citation gap on state_income_tax that does not block publication. Confirm against the linked source before relying on a figure — states revise tax law regularly.