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State Compliance Library.

Per-state compliance reference for U.S. corporate operations — annual reports, franchise tax, sales tax, payroll and employment law.

Resources

How to use this library

Each state's page summarizes the corporate, tax, payroll and employment-law obligations for an entity doing business in that state. The pages are updated quarterly by AION's tax and legal teams.

Featured states

Quick links to the high-traffic state pages.

  • California — LLC fee, franchise tax minimum, single-sales-factor apportionment
  • Delaware — franchise tax, annual reports, registered agent requirements
  • New York — biennial statement, GCT for NYC, state-specific payroll
  • Texas — PIR (Public Information Report), franchise tax, no state income tax
  • Washington — B&O tax, no income tax, paid family medical leave

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