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국제법률연구원(ILRI)은 귀사의 성공적 해외진출을 돕기 위해 현지변호사들과 온라인 법인설립 서비스인 "오이오스(OIOS)" 를 제공합니다.
미국 현지 회사설립(해외법인설립)을 위한 각 주별 주의사항을 안내합니다. 해외법인설립이 필요하신 분들의 많은 문의 바랍니다. (상세정보 http://www.ilri.co.kr/establishment.htm )
Which state to choose for Overseas Incorporation from Korea to U.S
One of the first decisions a business must make after deciding to incorporate involves selecting the proper state of incorporation. You are not required to incorporate in the state where your business operates; you can choose from any one of the 50 states.
In making the decision of where to incorporate, three factors typically are weighed: the location of your physical facilities, a cost analysis comparing incorporating in the state of operation versus qualifying to do business as a foreign corporation in the state under consideration(Foreign Corporation: A corporation is referred to as a foreign corporation in all states except for the state where it is incorporated. If a corporation is "transacting business" in a state other than where it is incorporated, it must register for a certificate of authority to transact business in the other state or possibly lose access to that state's courts and face fines. See "Foreign Qualification" for more information., and determining the advantages and disadvantages of each state's corporate laws and tax structure.
A foreign corporation that qualifies to do business in another state is subject to taxes and annual report fees from both the state of incorporation and the qualifying state. Thus, the actual advantage of incorporating in a state with very low or no corporate income tax is not as great as it appears, if your business must still qualify to do business in its state of operations.
Incorporate It Quick cannot provide legal advice. For legal advice concerning where to incorporate your business, please consult an attorney.
Give us a call anytime if you have questions. We are here to help. [+82]-10-5295-0621. Seoul Korea.
주명 ABC순
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Alabama
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Corporate Name Endings
The name of the corporation shall contain the word "Corporation," "Incorporated," or an abbreviation. If the corporation is a banking corporation the words "Bank," "Banking," or "Bankers" may be used. The name may not contain language stating or implying that the corporation is organized for a purpose other than that permitted by the articles of incorporation. The name cannot be the same as or deceptively similar to the corporate name of a domestic corporation or a foreign qualified corporation.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - None.
Age Requirements - Directors must be a natural person at least 19 years of age.
Directors are not required to be listed in the articles of incorporation.
Officer Information - Officers are not required to be listed in the articles of incorporation.
Stock Information - An increase in shares or par value does not affect initial filing fees.
Corporate Records - The articles of incorporation and the minutes of shareholders' meetings and records of all actions taken by shareholders without a meeting for the past three years must be kept at the corporation's principal office. Further, a list of names and business addresses of current directors and officers and the most recent annual report or public record information must be kept at its principal office.
Taxes and Fees
Annual Statements - Annual statements are required as part of Form PSA. See "Taxes" section below. The fee is $10 annually.
Taxes
Businesses must generally file Alabama Form PSA, Alabama Business Privilege Tax Return, Corporate Shares Tax Return, and Annual Return, within 2 months after the beginning of their tax year. For corporations filing on a calendar year basis, the return must be filed by March 15th of the current year.
Alabama Business Privilege Tax:
The minimum privilege tax imposed is $100 and the maximum is generally $15,000. The tax is based on the following formula that looks both at the taxable income of the corporation and the net worth of the corporation. The tax rate is determined by the taxable income of the corporation. If the taxable income is between $0 and $1 the tax rate is $.25 per $1,000 of net worth. If taxable income is more than $1 but less than $200,000, the tax rate is $1 per $1,000 of net worth. If taxable income is more than $200,000 but less than $500,000, the tax rate is $1.25 per $1,000 of net worth of the corporation. If taxable income is more than $500,000 but less than $2,500,000, the tax rate is $1.50 per $1,000 of net worth of the corporation and if the taxable income more than $2,500,000 the tax rate is $1.75 per $1,000 of net worth of the corporation.
Income Tax Rate:
The rate is 6.5% of net income.
S Corporation
S Corporation status is recognized by the State of Alabama. A separate state election from the federal election is not required.
License Requirements
Alabama requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit http://www.ador.state.al.us/
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Alaska
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Corporate Name Endings
The name must contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name must not contain words implying a different purpose from those purposes in the articles of incorporation. Corporate names must not contain the word "City," "Borough," or "Village." The name must not be the same as or deceptively similar to a name already in use, or a registered or reserved name.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - Directors must be a natural person at least 19 years of age.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
A list of shareholders, books and records of account, and the minutes of shareholders' and directors' meetings must be kept at the registered office or principal place of business.
Taxes and Fees
Annual Statements
All corporations must file a biennial report. The cost of the report is $100 for domestic corporations and $200 for foreign corporations. The report must be filed by January 2nd of the filing year, and every two years thereafter. It is delinquent if not filed before February 1st.
Income Tax Rate
Rates range from 1% to 9.4% of taxable income.
S Corporation
S Corporation status is recognized by the State of Alaska. Further, Alaska does not have a personal income tax; thus, shareholders will not be taxed on corporate earnings. A separate state election from the federal election is not required.
License Requirements
Alaska requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession. Business licenses typically cost $50 and must be filed every two years.
For more information on taxes, visit: http://www.revenue.state.ak.us/
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Arizona
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Corporate Name Endings
The name must contain the word "Association," "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not contain language stating or implying that the corporation is organized for an unlawful purpose. The name shall be distinguishable from the name of domestic, non-profit, or foreign corporations authorized to transact business; the reserved or registered name of a corporation; the fictitious name of a foreign corporation; the name of a limited liability company or foreign limited liability company; the partnership name of a limited liability partnership, registered limited liability partnership, or registered foreign limited liability partnership.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
The following items must be kept with the corporation records: the articles of incorporation and all amendments; the current bylaws; minutes of shareholders' meetings; records of shareholders' actions taken without a meeting; written communications to shareholders within the past three years; a list of names and business addresses of current directors and officers; the most recent annual report; and any agreements among shareholders.
Tax and Fees
Annual Statements
An annual report and certificate of disclosure must be filed each year. The filing fee is $45. The statement must be filed with the Corporation Commission by the due date (typically three months after the original formation date of the corporation in Arizona).
Income Tax Rate
The income tax rate is 7.968 % of net income or $50, whichever is greater. The minimum tax is $50.
S Corporation Election
S Corporation status is recognized by the State of Arizona. A separate state election is not required.
License Requirements
Certain types of businesses in the state are required to obtain a license and pay a fee. The following is partial list.
Agricultural marketing cooperatives
Auto dealers
Barbers
Citrus brokers or merchants
Contractors
Cosmetologists
Employment agencies
Fruit and vegetable dealers and shippers
Insurance personnel
Real estate brokers and salespeople
Securities dealers
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit http://www.revenue.state.az.us/
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Arkansas
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Corporate Name Endings
The name must contain the word "Corporation," "Incorporated," "Company," "Limited," or an abbreviation thereof. The name may not contain language stating or implying the corporation is organized for other purposes, and must be distinguishable from names in use by certain other enumerated entities.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
The articles of incorporation, bylaws, and all amendments must be kept at the principal place of business or transfer agent's office within the state. Additionally, resolutions by the board of directors; minutes of all shareholders' meetings; all written communications to shareholders during the last three years; a list of names and business addresses of current directors and officers; and the most recent annual franchise tax report must be maintained. Further, the shareholder lists must be kept at a principal place of business or transfer agent's office within the state.
Taxes and Fees
Annual Statements
The annual statement, called the Franchise Tax Report, is due by June 1st.
The franchise tax rate is 0.27% of the company's capital stock multiplied by the ratio of the corporation's property in Arkansas to its total property. The minimum tax is $50. Corporations without authorized capital stock pay $100. Shares with no par value are assessed at $25 each.
Income Tax Rate
Income tax is due on net income attributable to business in Arkansas. Tax rates range from 1% to 6.5%.
S Corporation
S Corporation status is recognized by the State of Arkansas. A separate state election is required. Click here to print the state S corporation election.
License Requirements
Certain types of businesses in the state are required to obtain a license and pay a fee. The following is partial list.
Accountants
Barbers
Child-care facilities
Contractors
Cosmetologists
Electricians
Food service establishments
Insurance - agents, brokers, solicitors and adjusters
Nursing homes
Real estate brokers and salespeople
Surveyors
Travel bureaus or services
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.accessarkansas.org/dfa/
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California
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Sole Proprietorship(개인회사, 자영업자)
1. Fictitious Name(DBA) 상호등록 ㅡ 일반상호(Fictitious name; DBA)를 사용하지 않고 자기 이름(legal name)을 상호로 사용할 수도 있다.
접수: County Recorder Office
공시: 지역 신문에 공시.
비용: County에 약 $22. 신문사에 약 $80.
중앙일보 (213-368-2555) 주소 690 Wilshire Place LA, CA 90005.
2. Business License Registration
접수: Office of Finance. City Business License Registration Dep.
양식: 프리랜서 Form 1099
비용: LA는 별도의 수수료 없음.
발급: 즉시
세금: 매년 renewal. 처음 2년동안 매출액이 50만불 이하이고 2월 말까지 신고 하면 면세.
폐업: 해당지역에서 사업하지 않으면 license close.
3. Seller's Permit.
대상: 유형의 동산(tangible personal property) 판매/리스하는 도소매업자.
담보: 예상 매출액이 많으면 담보금(security deposit)을 수천불 담보해야 함.
접수: State Board Of Equalization
(LA 한인타운 경우 5901 green Valley Circle, Suite 200 Culver city, CA 90230)
4. Federal Tax ID(EIN)
양식: Form SS-4
접수: 인터넷.
종업원이 없다면 신청할 필요없음.
5. 은행계좌
DBA를 사용하는 경우 County에 등록한 Fictitious Name사본이 필요. 은행계좌는 의무적인 것이 아니나 bank statement가 필요.
세금고시 Schedule C를 통해 매출과 비용을 정확하게 보고하고 Business license renewal을 위한 총 매출액 보고, sales tax 신고 위해 계좌 필요.
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NOTE:
The State of California Incorporation process is currently delayed by 90 Days. If you order a standard Incorporation we do have an express service that will get the transaction done in 15 Days. This The express service is an additional 100.00. express service is only available to Incorporations.
Corporate Name Endings
The name must not be likely to mislead the public, be the same as, or resemble so closely as to lead to deception, the name of a domestic or qualified foreign corporation, a name under reservation, or the registered or assumed name of a foreign corporation. The name would need Superintendent of Bank's approval if it contained the words "Bank," "Trust," or "Trustee."
Corporate Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not effect initial filing fees.
Corporate Records
An original or a copy of bylaws must be kept at the principal executive office or principal business office in the State of California. The minutes of directors' and shareholders' meetings must be kept at the principal office.
Taxes and Fees
Annual Statements
Domestic corporations must file with the Secretary of State within 90 days after filing the articles or incorporation. A statement of domestic stock corporation must be filed annually by the end of the calendar month during which the original articles of incorporation were filed. The cost is $25.
Foreign corporations must file an annual statement by foreign corporation. The cost is $25.
Income Tax Rate
California imposes a franchise tax on both California corporations (domestic) and non-California corporations (foreign) for the privilege of doing business in the state. The franchise tax is actually a tax of net income; the rate is 8.84% of net income for corporations. S corporations still must pay the franchise tax; the rate is 1.5% of net income.
California imposes a minimum franchise tax of $800. So, even if your corporation does not have net income, it still must pay this minimum tax. The minimum tax does not have to be paid during the corporation's first year; however, taxes based on income must be paid during this first year.
S Corporation
S Corporation status is recognized by the State of California, however, the corporation is still required to pay franchise tax at a rate of 1.5% of net income. A separate state election is required. Click here to print the state S corporation election.
License Requirements
California may require that you obtain a business license and pay a licensing fee based on your business type or profession. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.ftb.ca.gov/
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Colorado
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Corporate Name Endings
The name must contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name must not imply it is organized for any purpose not stated in its chapter or articles of incorporation. The name must not be the same as or deceptively similar to the name of any domestic or foreign corporation, limited liability company, limited partnership, and other business entities formed in Colorado.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - Directors must be a natural person at least 18 years of age.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
EFFECTIVE SEPTEMBER 1, 2003, the processing fee for all paper-filled periodic reports will be $25.00. The processing fee for all delinquent reports will be $45.00, and the processing fee for reports from suspended LLCs, including the reinstatement fee, will be $150.00. If a periodic report is rejected, we will NO LONGER issue a refund. If you file your periodic report on paper and it is rejected, the non-refundable processing fee is $25.00. If you correct your periodic report and again submit it for filing on paper, it is ANOTER $25.00. It is $25.00 every time we process paper-filed periodic reports, $45.00 every time we process paper-filed delinquent reports, and $150.00 every time we process paper-filed reinstatements of suspended LLCs. However, periodic reports can be E-FILED at the SOS web site, http://www.sos.stae.co.us/, for $10.00, delinquent reports for $30.00, and reinstatements of suspended LLCs for $55.00. You are only charged these processing fees if the system accepts the filings. E-filed reports are "real time" so you can avoid any delays and extra expense caused by miling and/or processing. You may also e-file your periodic report two months earlier than normal (i.e., a fiiler whose periodic report would be sent in September, 2003 can actually e-file on or after July 1, 2003).
Taxes and Fees
Annual Statements
Corporations must file an annual report called the Periodic Report. The due date is determined by the original incorporation date of the business entity. The cost for domestic corporations is $10 if e-filed or $25 for paper filings. The cost for foreign corporations is $50 if e-filed or $100 for paper filings.
Income Tax Rate
The income tax rate is 4.63% of Colorado net income.
S Corporation
S Corporation status is recognized by the State of Colorado. A separate state election from the federal election is not required.
License Requirements
Certain types of businesses in the state are required to obtain a license and pay a fee. The following is partial list.
Architects
Brokers
Chiropractors
Dentists
Engineers
Family therapists
Geologists
Nurses
Optometrists
Pharmacists
Physical Therapists
Veterinarians
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit http://www.dora.state.co.us/financial-services/
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Connecticut
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Corporate Name Endings
The name of the corporation must be in English letters or numbers and must contain one of the following words: "Corporation," "Company," "Incorporated," "Limited," "Societa per Azioni," or contain the abbreviation "Corp.," "Inc.," "Co.," "Ltd.," or "S.p.A." The name may not imply it is organized for any purpose not permitted in its certificate. The name must be distinguishable from the name of a domestic corporation; a reserved or registered corporate name; the fictitious name of a foreign corporation; the name of a nonprofit corporation; the name of any domestic or foreign non-stock corporation; or other business entities filed with the state.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in the shares may cause an increase in initial filing fees.
Corporate Records
The certificate of incorporation, bylaws, certain resolutions adopted by the board of directors, minutes of all shareholders' meetings, records of all action taken by shareholders without a meeting for the past three years, names and addresses of current directors and officers, and the most recent annual report must be kept at the principal office of the corporation.
Taxes and Fees
Annual Statements
Domestic corporations must pay a fee of $75 with each annual report. Foreign corporations must pay a $300 fee. New domestic corporations file their first report within 30 days after an organizational meeting.
Income Tax Rate
The income rate is equal to 7.5% of net income. Effective July 1, 2002, an annual tax of $250 is imposed on each company that is treated as a partnership, limited liability partnership, or S corporation for federal income tax purposes.
S Corporation
S Corporation status is recognized by the State of Connecticut. A separate state election from the federal election is not required.
License
Certain types of businesses in the state are required to obtain a license and pay a fee. The following is partial list.
Accountants
Architects
Attorneys
Barbers
Child day care services
Collection agencies
Electrical workers
Fund-raising organizations
Home improvement contractors
Insurance
Investment
Professional engineering services
Real estate
Television
Radio, stereo, and receiving equipment service
Repair vending machines and operators (food and drinks)
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.drs.state.ct.us/index.html
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Delaware
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Corporate Name Endings
The corporate name ending must contain the word "Association," "Company," Corporation," "Club," "Foundation," "Fund," "Incorporated," "Institute," "Society," "Union," "Syndicate," "Limited," or the abbreviation "Co.," "Corp.," "Inc.," "Ltd.," or words or abbreviations of like import in other languages. The name must be distinguishable from the names of other corporations organized, reserved or registered as a foreign corporation under the laws of Delaware. Use of word "Trust" is prohibited except for corporations under supervision of the Bank Commissioner.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does affect initial filing fees.
Corporate Records
A stock ledger and basic corporate records must be kept at the principal office of the corporation.
Taxes and Fees
Annual Statements
The annual statements for corporations are sent out to the registered agent in December and January. The payment is due by March 1st. The fee is $55, consisting of a $30 franchise tax and a $25 annual statement fee. The franchise tax is based on the number of shares and the par value, and if the number of shares is above 3000 the annual fee may increase.
The annual statements for LLCs are sent out to the registered agent in March and April. The payment is due June 1st. The fee is $200.
Franchise Tax Rate
Corporations that are not located in Delaware do not pay an income tax.
A schedule of rates based on the number of authorized shares is as follows:
Authorized Shares Tax
Up to and including 3,000 $30
Over 3,000 up to and including 5,000 shares $50
Over 5,000 up to and including 10,000 shares $90
Over 10,000 shares $90 plus $50 for each 10,000 shares or part thereof over 10,000
If your number of shares is above 3,000, the alternative method may provide a lower tax. The formula for the alternative method is below:
Divide total gross assets by total issued shares carrying to six decimal places (this is your "assumed par"). If the assumed par is the same or greater than the stated par value, multiply the assumed par by the total authorized shares (this is your "assumed par value capital"). If assumed par value capital is greater than 1,000,000, round up to the next million and multiply $200 per million (e.g. 10,002,000 = 11 x $200). If less than 1,000,000 divide by 1,000,000 and multiply by $200. Should your assumed par be less than the stated par value, multiply the authorized stock by it's stated par value and continue with calculation. Each no-par share must be considered as having a value of $1. The minimum tax is $30 with a maximum tax of $150,000.
Income Tax
The income tax rate for corporations actually located in Delaware is: 8.7%.
S Corporation
S Corporation status is recognized by the State of Delaware. A separate state election from the federal election is not required.
License Requirements
Delaware requires some businesses to obtain a license and pay a fee if you are operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes visit: target=_blank>http://www.state.de.us/revenue/
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D.C
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Corporate Name Endings
The name must contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not be the same as or deceptively similar to name of a domestic corporation, authorized foreign corporation, or reserved name already existing in the district.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
A list of shareholders must be kept at the principal office.
Taxes and Fees
Annual Statements
Corporations must file reports with the Mayor by April 15th of the year after its incorporation and on or before April 15h of each second year thereafter. The biennial report fee is $250 for both domestic and foreign corporations.
Income Tax Rate
The District of Columbia has a tax rate of 9.975% on income earned in the District. The minimum tax is $100.
S Corporation
The District does not recognize the S Corporation election.
License Requirements
The District of Columbia requires most businesses to obtain a license and pay a fee if operating in the District. Please check with the District to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes visit: target=_blank>http://www.dccfo.com/main.shtm
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Florida
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Corporate Name Endings
The name must contain the word "Corporation," "Company," Incorporated," or an abbreviation thereof. The name may not contain language stating or implying that the corporation is organized for purposes other than that permitted by Florida law or the articles of incorporation. The name must be such as will distinguish it from another corporation formed in the state.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - Directors must be a natural person at least 18 years of age.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
Corporate records must be kept; however, they are not required to be stored at a specific location.
Taxes and Fees
Annual Statements
All businesses are required to file a Uniform Business Report. The annual filing fee is $150. Reports are due January 1st and become delinquent if not filed by May 1st.
Corporate Income/Franchise Taxes
Florida imposes a franchise tax on foreign and domestic corporations for the privilege of doing business in Florida. The tax rate is 5.5% of net income. The first $5,000 of net income for the year is exempt.
S Corporation
S Corporation status is recognized by the State of Florida. Further, Florida does not have a personal income tax; thus shareholders would not be taxed on corporate earnings. A separate state election from the federal election is not required.
For the first year in which an entity qualifies as an S Corporation, the company must file the informational portion of Form F-1120 the Florida Corporate Income/Franchise tax return. In subsequent years, S corporations are only required to file Florida Form F-1120 if the S Corporation has federal taxable income.
License Requirements
Florida requires some businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit http://www.state.fl.us/dor/
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Georgia
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Corporate Name Endings
The name shall include the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not exceed 80 characters, including spaces and punctuation. The name may not contain language stating or implying the corporation is organized for a purpose other than that permitted by Georgia law or the articles of incorporation. The name may not contain anything that, in the reasonable judgment of the Secretary of State, is obscene. The name must be distinguishable from the other corporation names in the state.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - Directors must be a natural person at least 18 years of age.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
Corporate records must be kept; however, they are not required to be stored at a specific location.
Taxes and Fees
Annual Statements
All businesses must file an Annual Registration Form. The cost is $30. The form is due within 90 days of incorporating and annually by April 1st.
Income Tax Rate
The income tax rate is 6% of net taxable income.
Net Worth Tax
Net worth, including issued capital stock, paid in surplus, is taxed by the state as listed below and earned surplus. The net worth is presumed to be the net worth as disclosed on the corporation's books and as reflected on the return required to be filed annually by the corporation. No par value shares have the value fixed for stock by the Commissioner from the required return and any other information available to Commissioner.
Net worth over But Not over Tax
$0 $10,000 $10
10,000 25.000 20
25,000 40,000 40
40,000 60,000 60
60,000 80,000 75
80,000 100,000 100
100,000 150,000 125
150,000 200,000 150
500,000 300,000 200
300,000 500,000 250
500,000 750,000 300
750,000 1,000,000 500
1,000,000 2,000,000 750
2,000,000 4,000,000 1,000
4,000,000 6,000,000 1,250
6,000,000 8,000,000 1,5000
8,000,000 10,000,000 1,750
10,000,000 12,000,000 2,000
12,000,000 14,000,000 2,500
14,000,000 16,000,000 3,000
16,000,000 18,000,000 3,500
18,000,000 20,000,000 4,000
20,000,000 22,000,000 4,500
22,000,000 over 5,000
S Corporation
S Corporation status is recognized by the State of Georgia as long as all shareholders are subject to income tax in the state. Non-resident shareholders must execute a consent agreement to pay Georgia income tax on their portion of the income in order for the S corporation to be recognized for Georgia purposes. A separate state election from the federal election is not required.
Licenses
Georgia requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www2.state.ga.us/departments/dor/
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Hawaii
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Corporate Name Endings
Corporation Requirements
Taxes and Fees
Corporate Name Endings
The name shall contain the word "Corporation," "Incorporated," "Limited," or an abbreviation thereof. The name shall not be the same as, or substantially identical to, the name of any other corporation, partnership, or foreign corporation or partnership existing or authorized to transact business within the state.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - At least one director shall be a state resident.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does affect initial filing fees.
Taxes and Fees
Annual Statements
Domestic and foreign corporations must file an annual report with the Department of Commerce and Consumer Affairs. The annual report fee is $25.00 for Corporations and Limited Liability Companies and $5.00 for Nonprofit corporations. Annual reports must be filed on the basis of the anniversary date of the initial registration of your business within the time periods prescribed below. All domestic and foreign entities whose date of incorporation or registration in the State of Hawaii falls between:
January 1 and March 31, an annual report or statement shall be filed on or before March 31 of each year and shall reflect the state of the entity affairs as of January 1 of the year when filed;
April 1 and June 30, an annual report or statement shall be filed on or before June 30 of each year and shall reflect the state of the entity affairs as of April 1 of the year when filed;
July 1 and September 30, an annual report or statement shall be filed on or before September 30 of each year and shall reflect the state of the entity affairs as of July 1 of the year when filed;
July 1 and September 30, an annual report or statement shall be filed on or before September 30 of each year and shall reflect the state of the entity affairs as of July 1 of the year when filed;
If the domestic of foreign entity is incorporated or registered in the same year in which the annual report or statement is due, the domestic or foreign entity shall not be required to file an annual report or statement for that year. You will receive a yellow postcard with instructions in the mail to remind you when to file.
Income Tax Rate
The income tax rates are 4.4% of the first $25,000 of taxable income, 5.4% of taxable income over $25,000 but not over $100,000, and 6.4% on all taxable income over $100,000.
S Corporation
S Corporation status is recognized by the State of Hawaii. Non-resident shareholders must execute a consent agreement to pay Hawaii income tax on their portion of the income in order for the S corporation to be recognized for Hawaii purposes. A separate state election from the federal election is not required.
License Requirements
Hawaii requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.state.hi.us/tax/tax.html
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Idaho
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Corporate Name Endings
The name must contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof, provided that if "Company" or "Co." is used, it may not be immediately preceded by the word "and" or the symbol "&." The name may not contain any word or phrase indicating or implying the corporation is organized for any purpose other than one or more of the purposes contained in its articles of incorporation. The name may not be the same as or deceptively similar to that of a domestic corporation or a qualified foreign corporation or a reserved name, with qualified exceptions.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
A corporation must keep minutes, a record of shareholders and records of account, at its registered office.
Taxes and Fees
Annual Statements
Domestic and qualified foreign corporations must file an annual report. The reports should be filed with the Secretary of State between July 1st and November 30th of the year. The first annual report of a corporation must be filed between July 1st and November 30th of the state fiscal year (July 1st - June 30th), which next succeeds the state fiscal year in which its articles of incorporation or its application for certificate of authority was filed. There is no filing fee if the report is filed by the due date.
Income Tax Rate
The income tax rate is 7.6% of taxable Idaho income. A minimum tax of $20 is imposed on all corporations.
S Corporation
S Corporation status is recognized by the State of Idaho. A separate state election from the federal election is not required.
License Requirements
Idaho requires most businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www2.state.id.us/tax/home.htm
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Illinois
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Corporate Name Endings
The name shall contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not contain any word or phrase indicating or implying it is organized to conduct the business of insurance, assurance, indemnity, acceptance of savings deposit, banking, or corporate fiduciary. The name shall be distinguishable from the name of any domestic or foreign corporation authorized to transact business or a name exclusive right to which is, at the time, reserved or registered.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporate Records
The corporation must keep a record of shareholders at its registered office or principal place of business within the state.
Taxes and Fees
Annual Statements
The annual franchise tax is computed by multiplying your corporation's paid-in capital by the franchise tax rate of 0.1%. The minimum tax is $25.
An annual report form must be filed each year within 60 days immediately preceding the first day of the anniversary month of incorporating (or in the case of a corporation that has established an extended filing month, the extended filing month of the corporation each year). The filing fee is $25.
Income Tax Rate
The income tax rate is 4.8% of the corporation's net income.
In addition, Illinois assesses a personal property replacement tax based on net income (2.5% for corporations, 1.5% for S corporations and all other incorporated entities) on all businesses.
S Corporations
S Corporation status is recognized by the State of Illinois, however, S corporations are subject to Illinois' personal property replacement income tax of 1.5%. A separate state election from the federal election is not required.
License Requirements
Illinois requires many businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit: target=_blank>http://www.revenue.state.il.us/
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Indiana
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Corporate Name Endings
The name must include the word "Corporation," "Incorporated," "Company," "Limited," or an abbreviation thereof. The name cannot imply purpose or power not possessed by corporations organized under Indiana Business Corporation Law or in the articles of incorporation. The name must be distinguishable from a reserved name or the name of any other corporation then existing under the laws of the state, unless consent of the other user is obtained.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
The current articles of incorporation, the bylaws, minutes of shareholders' and directors' meetings, written communications to shareholders within the last three years, names and addresses of current directors and officers, and the most recent annual report must be kept with the corporation records.
Taxes and Fees
Biennial Statements
Every corporation must file a business entity report every two years. The filing fee is $30. The first biennial report must be filed in the second year following the calendar year in which a corporation was incorporated.
Income Tax Rate
The tax rate is 3.4% of adjusted gross income from Indiana sources plus a 4.5% supplemental net income tax.
S Corporation
S Corporation status is recognized by the State of Indiana; however, the corporation must withhold taxes on amounts paid to non-residents. A separate state election from the federal election is not required.
License Requirements
Indiana requires many businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.state.in.us/dor/
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Iowa
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Corporate Name Endings
Corporation Requirements
Taxes and Fees
Corporate Name Endings
The name must contain the words "Corporation," "Incorporated," "Company," "Limited," or the abbreviation "Corp.," "Inc.," "Co.," "Ltd.," or words or abbreviations of like import in another language.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Taxes and Fees
Biennial Statements
A report must be filed with the Secretary of State every two years. The first report must be delivered to the Secretary of State between January 1st and April 1st of the year following the calendar year in which a domestic corporation was incorporated or a foreign corporation was authorized to transact business. The fee for filing the report is $45; however, online filings are discounted to $30.
Income Tax Rate
First $25,000 6%
$25,000 to $100,000 8%
$100,000 to $250,000 10%
$250,000 or more 12%
S Corporation
S Corporation status is recognized by the State of Iowa. A separate state election from the federal election is not required.
License Requirements
Iowa requires many businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.state.ia.us/government/drf/index.html
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Kansas
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Corporate Name Endings
The name shall contain the word "Association," "Church," "College," "Company," "Corporation," "Club," "Foundation," "Fund," "Incorporated," "Institute," "Society," "Union," "Syndicate," "Limited," or the abbreviation "Co.," "Corp.," "Inc.," or "Ltd.". The name shall be distinguishable upon the records of the Secretary of State from names of other corporations, limited liability companies, and limited partnerships.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
The corporation's bylaws, stock register, books of account, minutes of shareholders' and directors' meetings, and other books must be available for shareholder inspection.
Taxes and Fees
Annual Statements
An annual statement must be filed each year by domestic and foreign corporations organized for profit. The tax rate is $1 per $1,000 of shareholder's equity attributable to Kansas. The minimum tax is $20 with a maximum tax of $2,500.
Income Tax Rate
The tax rate is 4% of taxable income, plus a surtax of 3.35% of Kansas' taxable income in excess of $50,000 for all tax years.
S Corporation
S Corporation status is recognized by the State of Kansas. A separate state election from the federal election is not required.
License Requirements
Kansas requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Abstracters
Automobile clubs
Barbers
Beauty shops
Engineers
Nursery dealers
Real estate brokers
Security brokers
Transient merchants
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.ink.org/public/kdor/
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Kentucky
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Corporate Name Endings
The corporate name must be distinguishable upon records of Secretary of State from the name of existing business entities filed with the Secretary of State. The corporation may use one of these names if another corporation consents in writing or in certain other enumerated cases. The name must include the word "Corporation," "Incorporated," "Company," "Limited," or an abbreviation thereof. The name shall not contain language stating or implying the corporation is organized for a purpose other than that permitted by the act or the articles.
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporate Records
The articles of incorporation, bylaws, minutes of shareholders' and directors' meetings, financial statements furnished for the past three years, a list of directors' and officers' names and addresses, and the most recent annual report must be kept with the corporation's records.
Taxes and Fees
Annual Statements
Statements must be filed with the Secretary of State by the last day of June annually, setting forth the corporation's name, the state where it is incorporated, the address of the registered office of the corporation, the registered agent's name, and the names and business addresses of directors and principal officers. The fee is $15.
Income Tax Rate
The tax rate is 4% of the first $25,000 of taxable net income, 5% of the next $25,000, 6% of the next $50,000, 7% on the next $150,000 and 8.25% of all income over $250,000
S Corporation
S Corporation status is recognized by the State of Kentucky. A separate state election from the federal election is not required.
License Requirements
Kentucky requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Agents
Architects
Auctioneers
Barbers
Companies
Driver
Engineers
Insurance
Loan
Pharmacists
Plumbers
Real estate
Salespeople
Schools
Training
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://revenue.state.ky.us/
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Louisiana
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Corporate Name Endings
The name of the corporation shall contain the word "Corporation," "Incorporated," "Limited," or an abbreviation thereof. The name may contain the word "Company" or the abbreviation "Co.," if "Company" or "Co." is not immediately preceded by the word "and" or the symbol "&." The name must not be the same, or deceptively similar to, any other reserved or registered names of another corporation. The name cannot use certain enumerated words relating to banking, savings and loans, or insurance.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements. - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares or par value does not affect initial filing fees.
Corporate Records
Books and accounts showing the amounts of the corporation's assets and liabilities, and minutes of the meetings of shareholders and directors must be kept with the corporate records.
Taxes and Fees
Annual Statements
Annual reports must be filed with the Secretary of State by the anniversary date of the corporation's initial filing with the state. The filing fee is $25.
Income Tax Rate
The State of Louisiana taxes include components for income and franchise taxes. The income tax is based upon the rates listed below. The franchise tax is based upon capital. Franchise tax rates are 1.5% for the first $300,000 in capital and 3% for any capital thereover. The minimum franchise tax is $10.
Louisiana Taxable Income Over But Not Over Tax Rate
$0 $25,000 4%
25,000 50,000 5%
50,000 100,000 6%
100,000 200,000 7%
200,000 over 8%
S Corporation
S Corporation status is recognized by the State of Louisiana. A separate state election from the federal election is not required.
License Requirements
Louisiana requires many businesses to obtain a license and pay a fee if operating in the state. Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.rev.state.la.us/
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Maine
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Corporate Name Endings
The name cannot be any name that is the same as, or deceptively similar to, the name of any domestic corporation or qualified foreign corporation without authorization. The name cannot utilize a reserved name. The name shall not contain any word or phrase indicating it is organized for any purpose not permitted by the Act.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporate Records
A full and complete list of shareholders must be kept at registered office or principal place of business.
Taxes and Fees
Annual Statements
An annual report must be filed with the Secretary of State by June 1st. The filing fee is $60.
Income Tax Rate
A tax is imposed on Maine net income (MNI) of taxable corporations, except insurance companies and financial institutions, equal to 3.5% of MNI not over $25,000; 7.93% of MNI over $25,000 but not over $75,000; 8.33% of MNI over $75,000 but not over $250,000; and 8.93% of MNI over $250,000.
S Corporation
S Corporation status is recognized by the State of Maine. A separate state election from the federal election is not required.
License Requirements
Maine requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Attorneys
Auctioneers
Commercial fishing commercial shellfish and marine worms
Convalescent homes, and nursing homes
Electricians
Fish cultivation
Fish transportation
Food establishments
Hospitals
Investment advisors
Lobster and crab fishing
Pharmacies
Seafood (wholesale and retail)
Security broker-dealers
Traveler information services
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://janus.state.me.us/revenue/homepage.html
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Maryland
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Corporate Name Endings
The name must indicate the corporate status and contain the word "Corporation," "Incorporated," "Limited," or an abbreviation thereof. The name may also contain or end with the word "Company," which can never be preceded by the word "and" or the symbol "&." Names shall not imply any purpose that is not authorized by the charter. They shall not be the same as, or deceptively similar to, the name of other domestic corporations or limited partnerships, limited liability partnerships, limited liability companies, qualified foreign corporations, foreign limited partnerships, foreign limited liability partnerships, foreign limited liability companies, or names registered or reserved by any person or corporation.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporation Records
The stock transfer ledger and the original or a certified copy of the articles of incorporation must be kept at the principal office of the corporation.
Taxes and Fees
Annual Statements
Every business corporation shall submit an annual report on personal property to the Department of Assessments and Taxation. The Personal Property Return is due by April 15th with an accompanying filing fee of $100. Effective 1/1/04, the filing fee will increase from $100 to $300.
Income Tax Rate
The income tax rate is 7%.
S Corporation
S Corporation status is recognized by the State of Maryland. A separate state election from the federal election is not required.
License Requirements
Maryland requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Barbers and barber schools
Certified public accountants
Construction
Counselors
Detectives
Electricians
Employment
Finance companies
Frozen dessert manufacturers
Hawkers and peddlers
Home improvement contractors and salespersons
Insurance
Lawyers
Pharmacies and pharmacists
Plumbers
Securities brokers-dealers
For more information on taxes, visit target=_blank>http://www.dat.state.md.us/
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Massachusetts
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Corporate Name Endings
Corporation Requirements
Taxes and Fees
Corporate Name Endings
The corporation may assume any name indicating it is incorporated. The name may not be the same as the name or trade name of a Massachusetts corporation, foreign corporation, firm, association, person carrying on business in Massachusetts, name under reservation, nor so similar as to be mistaken for that other name, unless given the written consent of existing corporation, firm, association, or person.
Corporation Requirements
Director Information
Minimum Number - Not less than three, unless there are only one or two shareholders of record; then the number of directors may be less than three but not less than the number of shareholders.
Residence Requirements - No provision.
Age Requirements - None.
Directors are required to be listed in the articles of incorporation.
Officer Information
Officers are required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporation Records
The articles of organization, bylaws, minutes of shareholders' meetings, and the stock transfer ledger must be kept at the principal office of the corporation, corporate clerk office, or registered agent office.
Taxes and Fees
Annual Statements
Domestic and foreign corporation annual reports must be filed on or before the 15th day of the 3rd month after close of fiscal year. The filing fee is $125. Foreign corporations must file an initial certificate or report with the State Secretary within 10 days after commencing business in Massachusetts.
Income Tax Rate
Excise tax is composed of two parts: (1) (a) .26% of specified and allocated tangible property if a tangible property corporation, or (b) net worth if an intangible property corporation: plus (2) 9.5% of net income attributable to Massachusetts. The minimum tax is $456.
S Corporation
S Corporation status is recognized by the State of Massachusetts; however, S Corporations with total receipts of $6 million or more can be subjected to taxes at graduated rates. A separate state election from the federal election is not required.
License Requirements
Massachusetts requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Architects
Barbers
Certified public accountants
Contractors
Hawkers and peddlers
Opticians
Outdoor advertising
Real estate appraisers
Real estate brokers and salespeople
Water pollution control
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit target=_blank>http://www.state.ma.us/tax.htm
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Michigan
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Corporate Name Endings
Corporation Requirements
Taxes and Fees
Corporate Name Endings
The name shall contain the word "Corporation," "Company," "Incorporated," "Limited," or an abbreviation thereof. The name shall not indicate the corporation was formed for a purpose other than one or more purposes permitted in the articles. The name shall be distinguishable from the corporate name of domestic or foreign corporations, domestic or foreign limited partnerships, or names currently reserved. The name cannot use the words "Bank," "Industrial Bank," "Deposit," "Surety," "Security," "Trust," or "Trust Company".
Corporation Requirements
Director Information
Minimum Number - One or more.
Residence Requirements - No provision.
Age Requirements - None.
Directors are not required to be listed in the articles of incorporation.
Officer Information
Officers are not required to be listed in the articles of incorporation.
Stock Information
An increase in shares may cause an increase in initial filing fees.
Corporate Records
Corporations must keep the stock transfer ledger containing the names and addresses of all shareholders at the registered office.
Taxes and Fees
Annual Statements
Domestic and foreign corporations transacting business, employing capital or persons, or owning or managing property in Michigan must file an annual report with the Department of Commerce by May 15th. The filing fee is $15.
Income Tax Rate
The business tax is 2% of taxable income as of 2001 and is being phased out by 2022.
S Corporation
S Corporation status is recognized by the State of Michigan; however, the state subjects all corporations including S Corporations to a single business tax.
License Requirements
Michigan requires that you obtain a license and pay a fee if operating certain types of businesses in the state. The following is a partial list:
Chiropractic
Electrical contractors
Emigrant agents
Gasoline retailers
Insurance agents and solicitors
Landscape architects
Public accountants
Real estate brokers or salespersons
Transient merchants
Please check with the state to make sure your business is complying with the license requirements for your particular profession.
For more information on taxes, visit
target=_blank>http://www.treas.state.mi.us/
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Minnesota
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Corporate Name En |
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